Terms/ rights and restrictions attached to equity shares

The company has only one class of equity shares having par value of INR Rs.10 per share. Each holder of equity share is entitled to one vote per share. The company has not proposed and declare any dividend for Financial Year ended 31.03.2026. In the event of liquidation of the of the company, equity holders will be entitiled to receive assets of the company,after distribution of all preferential amount in the proportion to the number of equity shares held by the shareholders.

Defined Benefit Plan (Gratuity)

General Description of the Plan

The Company offers the following employee benefit schemes to its employees

i. Gratuity (unfunded)

ii. Leave Encashment (unfunded)

The Company has recognised employee benefit obligations in accordance with AS 15 Employee Benefiits. The Cost of providing benefits under the defined benefit plans is determined on the basis of actuarial valuation at each year end using the Projected Unit Credit Method.Actuarial gains and losses are recognised in the Statement of Profit and Loss in the period in which they arise. The gratuity and leave encashment obligations of the Company are presently unfunded and no separate plan assets have been created by the Company.

37. Contingent Liabilities and Commitments

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control of the Company or a present obligation that is not recognized because it is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where there is a liability that cannot be recognized because it cannot be measured reliably.

The Holding company (“Namo Ewaste Management Limited”) has provided a corporate guarantee of Rs 5 Crore to Bank of Maharashtra on behalf of its subsidiary (“Techecho Waste Management Limited”) to secure credit facilities availed by the subsidiary.

Nature of CSR activities

During the Current Year, the company has incurred expense of corporate social responsibility for the purpose of promotion of education & help to the poor people.

In the Previous Year, the Company has incurred expense of Corporate Social Responsibility for the purpose of Education.

43. Disclosure where the company has given loan or invested to other person or entity to lend or invest in another person or entity:-

No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person/s or entity/ies including foreign entity/ies (“Intermediaries”), with the understanding, whether recorded in writing or otherwise, that the Intermediaries shall lend or invest in party (“Ultimate Beneficiaries”) identified by or on behalf of the Company.

44. Disclosure where company has received fund from other person or entity to lend or invest in other person or entity:-

The Company has not received any fund from any party(s) (“Funding Party/ies”), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiary”) or provide any guarantee, security, or the like on behalf of the Ultimate Beneficiary.

45. Undisclosed Income

The Company has not disclosed any transaction not recorded in books of account that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 and also has not recorded any previously unrecorded income and related assets.

46. Statement of current assets filed with banks And financial institutions for borrowing facilities:-

The Company has availed working capital credit facility of T10 Crores and Term loan of T5 crores for setting up plant at Hyderabad, Telengana from Union Bank of India on the security of inventories, book debts, Plant & Machinery and property located at EMC, Maheshwaram , Hyderabad ,Telengana as well as Ahmedabad, Gujarat. The Company has filed the statement of current assets on time with Bank as per the terms & conditions.

48. Relationship with Struck-off companies

The company has not entered in any transactions with companies struck off under section 248 of the Companies Act, 2013. Therefore, the disclosure requirement regarding relationship with Struck-off companies is not applicable to the company.

49. Willful Defaulter

The company has not been declared as a willful defaulter by any bank or financial institution or other lender at any time since its incorporation.

50. Registration of charges or satisfaction with Registrar of Companies

The Company availed Working Capital facilities of 710 Crore and Term Loan facilities of 75 Crore from Union Bank of India. Further, a Performance Bank Guarantee of 71.64 Crore was issued in favour of Beetel Teletech Limited. In compliance with Sections 77 to 87 of the Companies Act, 2013, requisite particulars of charges were duly filed in Form CHG-1 with the Registrar of Companies.

51. Details of Benami Property held:-

No proceeding has been initiated or pending against the company or holding any Benami property specified under Benami Transaction (Prohibition) Act1988 and rules made there under.

52. Loans or Advances to promoters, directors, KMPs and the related parties:-

The company has not granted any Loans or Advances in the nature of loans, to promoters, directors, KMPs and the related parties (as defined under the Companies Act,2013,) either severally or jointly with any other person.

53. Compliance with approved Scheme(s) of Arrangements:-

The Company has not entered in any Scheme of Arrangements which required to approve by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013. So, the requirement to disclose the effect of such Scheme of Arrangements in the books of account of the Company ‘in accordance with the Scheme' and ‘in accordance with accounting standards and deviation in this regard, is not applicable to the company.

54. Compliance with number of layers of companies and firms

The company (Namo Ewaste Mangement Limited) has Invested Rs. 0.99 /- (Lakh) which is 99.99 % in the capital of M/s Techeco Waste Management LLP in the financial Year 2023-24. Further the Company has sold material and services of Rs. 328.35 Lakhs (P.Y. 73.76 Lakhs) and Purchased material and services of Rs. 726.26 Lakhs (PY. 408.72 Lakhs) from M/s. Techeco Waste Management LLP during the year under consideration.

55. Utilization of Borrowed funds and share premium:-

In addition to Working capital and Term loan facilities with Union Bank of India, the Company has raised the Initial Public offer ( IPO) Size Rs 5120.40 Lakhs (Included 4518.00 lakh as security premium) during the Month of Sept 2024 under SME category and IPO fund has been fully utilized during the current year as per objects of RHP.

56. Details of Crypto Currency:-

The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year ending on 31 March, 2026.

57. Segment Reporting:-

The Company is mainly involved into the business of EWaste collection, disposal and recycling of electrical and electronic equipment (EEE) waste like Air Conditioners, Refrigerator, Laptop, Phones, Batteries, Washing Machine, Fans etc. We are an ISO 9001:2015, ISO 14001:2015, ISO 27001:2022 & ISO 45001:2018 certified company, complying with strict environmental regulations regarding handling hazardous products and disposing them safely to keep our environment green. Hence, the Company has a single reportable segment as per the Accounting Standard - 17

58. Title deeds of Immovable Property not held in name of the Company

The company does not have any Immovable Property of which title deed is not held in name of the company at any time during the relevant financial year.

59. Other Statutory Disclosures as per the Companies Act, 2013

a. The company has not entered any scheme of arrangement approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

b. There are no dividends proposed to be distributed to equity and preference shareholders.

c. The Board of the Company is of the opinion that the assets other than Property, plant and equipment, Intangible assets and non-current investments have a value on realization in the ordinary course of business at least equal to the amount at which they are stated.

d. The company has used borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date.