Note 5.2: Term Loans obtained from Banks against the Capital Equipment are secured by a first and exclusive charge on the
specific equipment described above, financed by the banks.

Note 5.3: Term Loans obtained from Non-Banking Financial Institutions (NBFCs) against the Capital Equipment are secured by a
first and exclusive charge on the specific equipment described above, financed by the NBFCs.

Note 5.4: The above secured loans are additionally secured by the personal guarantee of the Director.

Note 7.1 Ý Credit facilities from Banks (Bank Overdraft): (a) Kotak Mahindra Bank — sanction ?1,350.00 Lakhs (06.02.2026),
secured by first pari-passu charge on all movable fixed assets and current assets with equitable mortgage (exclusive charge) on F-
10, Third Floor, South Delhi owned by Mrs. Sneh Lata Gupta; effective interest 8.30%; outstanding fund-based ?185.01 Lakhs and
non-fund based (BG) ?509.65 Lakhs, (b) ICICI Bank—sanction a,000.00 Lakhs (OD ?250 BG ?750) (22.09.2025), secured by
FDR of ?350 Lakhs plus 10% margin FD; OD interest 8.30%; outstanding fund-based ?244.25 Lakhs (incl. WCDL ?191.50) and
non-fund based ?749.68 Lakhs, (c) HDFC Bank—sanction ?3,050.00 Lakhs (OD ?550 incl. TOD ?50 BG ?2,500) (01.09.2025),
secured by first charge on entire current assets and equitable mortgage of F-10, Second Floor, Green Park owned by Mrs. Shikha
Gupta plus 15% margin FD; interest 8.25% (TOD 8.90%); outstanding fund-based ?516.01 Lakhs and non-fund based ?1,938.96
Lakhs. Note 7.2: There are no formal loan agreements for loans from Directors B Relatives; the above secured loans are
additionally secured by the personal guarantee of a Director.

Note 32 : Additional Regulatory Information

• The title deeds for all immovable assets are registered in the name of the Company.

• The Company has no capital work-in-progress.

• The Company has not revalued its property plant and equipment or intangible assets during the current or previous year.

• No proceedings have been initiated or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act,
1988.

• The Company has not been declared a wilful defaulter by any bank, financial institution or consortium.

• The Company does not have any transactions with companies struck off under the Companies Act, 2013.

• The Company does not have any charges or satisfaction yet to be registered with the ROC beyond the statutory period.

• The Company has complied with the number of layers of companies prescribed under the Companies Act, 2013.

• The Company has not entered into any scheme of arrangement having an accounting impact on the current or previous financial year.

• The Company has notadvanced/loaned/invested funds to any intermediaries, nor received funds from any funding party, to lend/invest in or provide
guarantee to ultimate beneficiaries.

• The Company has no unrecorded income surrendered or disclosed during the year in tax assessments under the Income-tax Act, 1961.

• The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

• The Company has not advanced or loaned to any director, promoter, KMP or related party that is repayable on demand or without specifying terms of
repayment.

• Previous year figures have been regrouped/reclassified wherever necessary to conform to the current year’s presentation.