(v) The Company has only one class of equity shares having a par value of Rs.10 / per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive any of the remaining assets of the Company, after distribution of all preferential amount. The distribution will be in proportion to number of equity shares held by the shareholders.

(vi) There are no shares issued by the Company for consideration other than cash, during the period of five years immediately preceding the reporting date.

18 Segment Reporting

The primary reporting of the Company has been made on the basis of Business Segments. The Company has a single business segment as defined in Indian Accounting Standard (Ind AS) 108 on Segment Reporting, namely trading of agricultural produce and chemical and within one geographical segment, i.e. India. Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (CODM) so Managing Director is CODM in the Company. The CODM is considered to be the Board of Directors who makes strategic decisions and is responsible for allocating resources and assessing performance of the operating segments. Company has only one business segment ,hence the disclosure of segment wise information as required by Ind AS 108 on "Segment Reporting" is not applicable. The CODM monitors the operating results of the business as a single segment, hence no seperate segment needs to be disclosed.

15.2 Financial Instrument measured at amortised cost

The carrying amount of financial assets and financial liabilities measured at amortised cost in the financial statements are a reasonable approximation of their fair values since the Company does not anticipate that the carrying amounts would be significantly different from the values that would eventually be received or settled.

15.3 There are no financial instruments recorded at fair value as at March 31, 2025 and hence disclosure related to fair value hierarchy is not applicable.

16 Financial Risk Management

The Company's financial liabilities comprise mainly of borrowings and other financial liabilities. The Company's financial assets comprise mainly of cash and cash equivalents.The Company is in the First year of its operation and is not having Material financial Assets/Liabilities.Hence, Company is not exposed to any Market risk, Credit risk and Liquidity risk. Since the borrowing availed by Company is from Holding company and is Non-Interest bearing, Company is not exposed to any interest rate risk.

21 Quarterly returns

There are no borrowings on the basis of security of current assets from banks and financial institutions, for which quarterly returns/statements of current assets were required to be filed by the company with banks and financial institutions.

22 Willful Defaulter

The company is not declared as willful defaulter by any bank or financial institution or other lender.

23 Utilisation of borrowed funds

The company has used the borrowings for the specific purpose for which it was taken. The company has not taken any borrowings from Banks and financial institution.

Registration of charges or satisfaction with Registrar of Companies (ROC)

24

The company is not required to any charge with ROC.

25 Struck off Companies

The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

26 Details of Benami Property held

The company does not hold any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder and no proceedings initiated or pending against the company under the said Act and Rules.

27 Utilisation of borrowed funds, share premium and other funds

The Company has not given any advance or loan or invested funds from borrowed funds or share premium or any other sources with the understanding that intermediary would directly or indirectly lend or invest in other person or equity identified in any manner whatsoever by or on behalf of the company as ultimate beneficiaries or provide any guarantee or security or the like to on behalf of ultimate beneficiaries.

The Company has not received any fund from any person or entity with the understanding that the Company would directly or indirectly lend or invest in other person or entity identified in any manner whatsoever by or on behalf of the funding party (ultimate beneficiary) or provided any guarantee or security or the like on behalf of the ultimate beneficiary.

2g Compliance with number of layers of companies

The Company has not made any Investment in violation to the provisions related to number of layers prescribed under clause (87) of section 2 of the Companies Act, 2013 read with the Companies (Restriction on number of Layers) Rules, 2017.

29 Details of Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto currency or Virtual Currency during the financial period.

30 Undisclosed Income

There is no transaction, which has not been recorded in books of accounts, that has been surrendered or disclosed as income during the period in tax assessments under the Income Tax Act, 1961.

31 Tax Expense

The current tax expenses for the year ended March 31, 2025 is NIL and company has not created any deferred tax assets as a matter of prudence.

32 Audit Trail

The Accounting softwares used by Company for maintaining its books of accounts are having a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all transactions recorded in the software. Further, the audit trail feature of accounting software has not been tampered with during the financial year 2024-25 as required by Proviso to Rule 3(1) of Companies (Accounts) Rules, 2014.

33 Events occurred after the Balance Sheet Date

The Company evaluates events and transactions that occur subsequent to the balance sheet date but prior to the approval of financial statements to determine the necessity for recognition and/or reporting of subsequent events and transactions in the financial statements. As of 7th May 2025, there were no subsequent events and transactions to be recognized or reported that are not already disclosed.

34 During the year under review, the shareholders of the company has approved the scheme of capital reduction from Rs. 10,73,22,720 (Rupees Ten Crores Seventy-Three Lakh Twenty-Two Thousand Seven Hundred Twenty Only) divided into 1,07,32,272 (One Crore Seven Lakhs Thirty-Two Thousand Two Hundred Seventy-Two Only) equity shares of Rs. 10.00 each, (Rupees Ten Only) each to Rs. 1,07,32,270 (Rupees One Crore Seven Lakh Thirty-Two Thousand Two Hundred Seventy Only) divided into 10,73,227 (Ten Lakh Seventy-Three Thousand Two Hundred Twenty-Seven) (hereinafter referred to as "the New Equity Shares") Equity Shares of Rs. 10/-(Rupees Ten Only) each by cancelling and extinguishing, 90% of the total issued, subscribed and paid-up equity share capital of the Company and awaiting the order from the Hon'ble NCLT, Ahmedabad vide NCLT case no. 36/2024.

35 Contingent Lability

According to Information and explnation provide by the company , During the year company has filed an Appeal with Office of Assistant Commissioner of GST against the order of GST Department amounting to Rs 1.19 crore for FY 2018-19.

36 Trade Payable MSME

According to the information available with the Management, on the basis of intimation received from suppliers regarding status of Micro, Small and Medium Enterprise Development Act, 2006, the Company has no amount due to Micro and Small enterprise under the said Act as on 31.03.2025.

37 The financial statements are approved for issue by the Company's Board of Directors on 7th May 2025