(a) Rights / preferences / restrictions attached to equity shares

The Company has only one class of shares referred to as equity shares having par value of Rs. 10 per share. Each holder of equity share is entitled to one vote per share. The company declares and pays dividend in Indian Rupees. The final dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

Note - The company has received approval from BSE Limited for reclassifying the Securocrop Securities India Private Limited from Promoter category to Public Category shareholder on March 28, 2024 vide their letter ref. no. LIST/COMP/RK/3416/2023-24. Accordingly, the said company is a public shareholder as on March 31, 2024.

1 The securities premium reserves was created out of the issue of equity shares at premium. This reserve can be utilized for capitalization of fully paid bonus equity shares considering the requirements of the Companies Act, 2013.

2 The General reserve is used from time to time to transfer profits from retained earnings for appropriation purpose. As the general reserve is created by a transfer from one component of equity to another and is not an item of other comprehensive income, items included in the general reserve will not be reclassified subsequently to profit or loss.

3 Retained earnings represents profits generated and retained by the Company post distribution of dividends to the equity shareholders in the respective years. This reserve can be utilized for distribution of dividend by the Company considering the requirements of the Companies Act, 2013.

Terms and conditions of the above financial liabilities:

(a) Trade Payables are payables in respect of the amount due on account of goods purchased or services received in the normal course of business.

(b) The identification of suppliers as Micro and Small enterprises covered under the " Micro, small and medium enterprises development act, 2006'" was done on the basis of the information to the extent provided by the suppliers of the company.

Refer note no. 33 for MSME disclosure and note no. 36 for trade payable ageing.

Note:

1. No Provision have been made for disputed claims against the company mentioned as above, as the management is hopeful of successfully contesting the same in appeal.

2. Future cash outflows in respect of the above matters are determinable only on receipt of judgments/decisions pending at various forums/authorities. The Company does not expect the outcome of the matters stated above to have material adverse impact on the Company's financial condition, results of operation or cash flows. The Company doesn't envisage any likely reimbursement in respect of the above.

Note 41 - Financial Risk Management

These financial risk management policies are applied i n order to mitigate potential adverse impact on the financial performance. The note below explains how the Company's exposure to various risks, such as market risk foreign exchange, interest rate risk, credit risk, liquidity risk and capital risk are addressed/mitigated.

Market Risks

1 Foreign Exchange Risk

Company has no payable/ receivable b alances denominated in foreign currencies. Most of the transactions of the Company are in Indian rupees.

(i) Sensitivity analysis

Company has no payable/ receivable balances denominated in foreign currencies and sensi tivity analysis was not applicable.

2 Interest Risk Management

The Company has not taken any borrowing from banks/ FI except vehicle loan. Hence the Company is not required to determine the sensitivity analyses with regard to interest rate risk.

Credit Risk Management

Credit risk is minimized through conse rvative credit policy by the Company. The Company sells to both small retailers and large format retailers, giving them a credit period of 30- 90 days. The Company mitigates credit risk by strict receivable management procedures and policies. The Company has a dedicated independent team to review credit and monitor collection of receivables on a pan India basis.

Liquidity Risk Management

The Company has built an appropriate liquidity ri sk management framework for its short, medium and longterm funding and liquidity requirements. The Company manages liquidity risk by maintaining adequate reserves by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and financial liabilities.

Interest Rate Risk Management

Interest rate risk is the risk that the fair value or future cash flows of a financial instruments will fluctuate because of changes in market interest rates. However, the company is not significantly exposed to interest rate risk as at the respective reporting dates.

Capital Risk

Management

The Company mana ges its capital to ensure that the Company will be able to continue as a going concern while maximizing the return to shareholder through the optimization of the debt and equity balance.

The capital structure of the Company consists of debt, represents the borrowings net of cash and bank balances as disclosed in the respective notes above and total equity of the Company comprising issued share capital and other equity attributable to the shareholders, as disclosed in the statement of changes in equity. The gearing ratio at the end of the financial period is as below:

Note 42 - Operating Segments

Reportable segments include components of an enterprise about which separate financial information is available which is evaluated regularly by the chief operating decision maker (the “CODM”] in deciding how to allocate resources and in assessing performance. The Company is primarily engaged in the processing and trading of edible oil which is a single segment as per Indian Accounting Standard IND AS 108.. The Board of Directors is the CODM of the Company and makes operating decisions, assesses financial performance and allocates resources based upon discrete financial information. Since the Company operate in a single operating segment, separate segment reporting has not been made under Indian Accounting Standard (Ind- AS 108 )-”Operating Segment”. Further, the operation of company comprises a single geographical segment, India.

1 Current Ratio is computed by dividing Current Assets by Current liabilities

2 Debt Equity Ratio is computed by dividing Borrowings by Total Equity Fund

3 Debt Service Coverage Ratio computed by dividing profit after tax, finance cost & depreciation expenses by Interest expenses, lease payments & principal repayments

4 Return on Equity computed by dividing Profit After T ax numbers by average shareholders fund

5 Inventory turnover ratio computed by dividing Average Stock {(Opening Closing stock)/2} by Cost of goods sold.

6 Trade receivable ratio computed by dividing revenue from operations by average sundry debtors incl. accrued income

7 Trade Payable ratio computed by dividing other expenses and Cost of goods sold by average sundry creditors including accrued expenses

8 Net capital turnover ratio computed by dividing total revenue by Working Capital

9 Net profit ratio computed by dividing Profit After Tax by total revenue

10 Return on capital employed computed by dividing Earning before Interest and Tax by capital employed

11 Return on investment computed by dividing Profit after Tax by capital invested (Capital employed-Cash equivalents)

Note 44 - Additional Regulatory Information required by schedule III to the Companies Act, 2013

1 The Company does not have any benami property held in its name. No proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (Act No. 45 of 1988) and Rules made thereunder.

2 The Company has not been declared wilful defaulter by any bank or financial institution or other lender or government or any government authority from where Company has availed banking facilities.

3 The Company has complied with the requirement with respect to number of layers prescribed under section 2(87) of the Companies Act, 2013 read with the Companies (Restriction on number of layers) Rules, 2017

4 Utilization of borrowed funds and share premium

4.1 The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or;

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

4.2 The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall:

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

5 There is no income surrendered or disclosed as income during the year in tax assessments under the Income TaxAct, 1961 (such as search or survey), that has not been recorded in the books of account.

6 The Company has not traded or invested in crypto currency or virtual currency during the year.

7 The Company does not have any charges or satisfaction of charge which is yet to be registered with Registrar of Companies.

Note 45 The Accounts of the company have been prepared on "going concern basis". The Board of Directors are of the Opinion that the Current Assets and advances have realization value of an amount equivalent to their stated carrying values.

Note 46 The Company does not have any transactions with companies which are struck off under Section 248 of the Companies Act, 2013 or Section 560 of the Companies Act, 1956.

Note 47 The Company has not entered into any scheme of arrangement which has an accounting impact in current or previous financial year.

Note 48 The company has not revalued its Property, plant and equipment during the financial year 2023-24.

Note 49 Company has not availed any financial assistance from banks/ Financial Institution and hence the requirement of

submission of quarterly returns comprising stock and book debts statements is not applicable.

Note 50 The Company has not entered into any agreements for loans or advances to the directors, promoters, KMP's and related parties where either loans and advances repayable on demand or without specifying any terms of period of payment.

Note 51 Previous Year's figures have been regrouped/ reclassified wherever necessary to correspond current year's

Note 52 The financial statements were approved for issue by the Board of Directors at their meeting held on 15-May-2024.