(b) Detailed note on the terms of the rights, preferences and restrictions relating to each class of shares including restrictions on the distribution of dividends and repayment of capital.

i) The Company has only one class of Equity Shares having a par value of Rs. 10/- per share. Each holder of Equity Share is entitled to one vote per share.

ii) In the event of liquidation of the Company, the holders of Equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of Equity shares held by the shareholders.

(g) Dividend

The final dividend on shares is recorded as a liability on the date of approval by the shareholders and interim dividends are recorded as a liability on the date of declaration by the Company's Board of Directors.

Dividends paid during the year ended March 31, 2024 include an amount of 50 paise per equity share towards final dividend for the year ended March 31, 2023 and an amount of 50 paise per equity share towards interim dividends for the year ended March 31, 2024.

Dividends declared by the Company are based on the profit available for distribution. On May 13, 2024, the Board of Directors of the Company have proposed a final dividend of 50 paise per share in respect of the year ended March 31, 2024 subject to the approval of shareholders at the Annual General Meeting, and if approved, would result in a cash outflow of approximately Rs 640 Thousand.

The description of the nature and purpose of each reserve within other equity is as follows:

1 Securities premium

Securities premium is used to record the premium on issue of shares, and is utilised in accordancewith the provisions of the Companies Act, 2013.

2 Retained earnings

Retained earnings comprise of the Company’s accumulated undistributed profits/ (losses) after taxes.

(i) Increase in cash Profit of the Company lead to betterment of Current ratio and Trade payble to Turnover Ratio.

(ii) Decrease in Revenue from Services has contributed in reduction in return on equity shares, reduction in net profit ratio and reduction in Capita employed

Note 25 : Contingent Liabilities & Capital Commitment

There are no contingent liabilities or capital commitments to the company as at the balance sheet date, except as otherwise disclosed. ( Previous Year - Rs NIL)

Note 26 : Registration of charge or satisfaction with Registrar of Company (ROC)

As certified by Management the there were no transactions that instance for Registration of charge or satisfaction with Registrar of Company (ROC)

Note 27 : Wilful Defaulter

The Company has not borrowed any money from Bank and / or Financial Institute thus the disclosure of "Wilful defaulter", is not applicable.

(i) Credit Risk

- Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Company does not have any significant exposure to credit risk.

(ii) Market risk

- Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Company’s income or the value of its holdings of financial instruments. The Company is not exposed to any significant currency risk and equity price risk.

(iii) Liquidity risk

- The Company's liquidity management policy involves projecting cash flows in major currencies and considering the level of liquid assets necessary to meet these, monitoring balance sheet liquidity ratios against internal and external regulatory requirements and maintaining debts financing plans.

(iv) Interest rate risk

- Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

Interest Rate Exposure

The Company’s investments are primarily in fixed rate interest bearing investments. Hence, the Company is not significantly exposed to interest rate risk.

Note 29 : Segment wise Revenue, Results and Capital Employed

The company has single Primary & Secondary reportable segment in terms of the provision of Indian Accounting Standard (IndAS 108) “Operating Segment ”.

Note 31 : Foreign Currency Transcations

There was no foreign currency earning, expenditure including import of Raw Materials, Components and Spare Parts, or Capital Goods during the year ( Previous Year - Rs NIL)

Note 32 : Borrowed funds not used for the purpose for which funds are borrowed

The Company's has not borrowed any funds from Banks and Financial Institutes during the year thus, the disclosure "Borrowed funds not used for the purpose for which funds are borrowed", is not applicable.

Note 33 : Immovable property not held in the name of Company

There is no immovable property held by the Company thus, the disclosure "Immovable property not held in the name of Company", is not

Note 34 : Revaluation of the property

The Company has not revalued any property during the year.

Note 35 : Benami Property

No proceedings have been initiated during the year against the Company for holding Benami property. Also, there is no case pending against the Company for holding any Benami property.

Note 36 : Crypto Currency or Virtual Currency

The Company has not traded or invested in any Crypto currency or Virtual currency during the financial year.

Note 37 : Corporate Social Responsibilty (CSR)

The Company is not liable to contribute towards Corporate Social Responsibility as define under section 135 of Companies Act,2013

Note 38 : Discrepancies in the statements submitted to the Bank and Financial Institute on the basis of security of current assets

The Company's has not borrowed any funds from Banks and Financial Institutes thus, it is not required to submit any statement to Bank or Financial Institute.

Note 39 : Undisclosed Income

The Company does not have any transactions which are not recorded in the books of accounts and the same have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961

The Company was not having unrecorded income and related assets which were surrendered or disclosed in the previous tax assessments under the Income Tax Act, 1961

Note 40 : Utilisation of borrowed funds and share premium

The Company has not advanced loans / made investments in any company with the understanding that these companies will further advanced loans / made investments in other companies.

The Company has not received loans / investments from any company with the understanding that the company will further advanced loans / made investments in other companies.

Note 41 : Compliance with approved Scheme of Arrangements

No Scheme of arrangement has been approved by NCLT / High Court. Thus effect of the scheme is not required to be given in the Books of Accounts.

Note 42 : Loans and Advances to Related Parties

The Company has not granted any Loans and Advances to related parties during the year. There was no outstanding amount receivable from related parties at the end of the year.

Note 43 : Capital work in progress

There was no Capital work in progress at the end of year.

Note 44 : Intangible assets under development

There was no Intangible assets under development at the end of year.

Note 45 : Provision for Employee Benefits

(i) Leave obligations

As per Company's policy, unutilised leaves of employees are not eligible to carried forward or encash after the year end. Hence no provision is made for the same.

(ii) Bonus Payment

As per Company's policy, bonus is paid along with the Salary

(ii) Gratuity (post-employment benefits)

As per Company's policy, gratuity is paid along with the Salary

Note 46 : Amounts due to Micro, Small and Medium Enterprises:

The Company has sent communication to all the creditors to determine their registration under MSMED Act, 2006. Response from some of these parties are awaited. Dues to Micro and small enterprises have been determined to the extent such parties have been identified on the basis of information collected from these parties by the Management.

Note 47 : Relationship with Struck off Companies

The Company has not entered into any transactions with Companies Struck off under Section 248 of the Companies Act,2013.

Note 48 : Compliance with number of layers of companies

The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

Note 49 : Audit trail and Edit Log

The Company uses an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has operated from 12th May, 2023 onwards for all relevant transactions recorded in the accounting software. Further no instance of audit trail feature being tampered with was noted in respect of the accounting software.

Note 50 : Previous year figures

The figures of the previous year have been re-arranged, re-grouped and re- classified wherever necessary.