*The Board has allotted the bonus shares at 1:1 ratio and Split the shares from its face value Rs. 10 each to Rs. 1 each in it's Board Meeting held on July 18, 2022. Accordingly, the number of shares increased from 2,51,79,900 to 50,35,98,000. The paid-up capital on account of Bonus issue of Rupees 25,17,99,000 has been appropriated from Securities Premium account, General reserve and accumulation of Profit and loss account.

14.2 Rights, Preferences and restrictions attached to equity shares

The company has one class of equity shares having a par value of Rs. 1 each. Each shareholder is eligible for one vote per share held. The dividend proposed by 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.

B. Defined benefit plans:

The Company has following post-employment benefits which are in the nature of defined benefit plans:

(a) Gratuity: The Company operates gratuity plan wherein every employee is entitled to the benefit as per scheme of the Company, for each completed year of service. The benefit vests only after five years of continuous service, except in case of death/disability of employee during service. The vested benefit is payable on separation from the Company, on retirement, death or termination.

36. SEGMENT INFORMATION Primary operating segment

In Line with Ind AS 108 on Operating Segment and basis of the review of operations being done by the senior management, the operations of group falls under real estate business which is considered to be the only reportable segment by the management.

Information about major customers

Revenues from aggregate five of the customers of the Company for the year ended 31 March, 2024 were Rs.502.12 Lacs (approximately 74.23% of total revenues)which is more than 10% of the total revenues.

Revenues from aggregate two of the customers of the Company for the year ended 31 March, 2023 were Rs. 1241.46 Lacs (approximately 86.58% of total revenues)which is more than 10% of the total revenues.

38. FAIR VALUES (K in Lakhs)

1. Carrying value and fair value:

Given below is the comparison by class of the carrying value and fair value of the Company's financial instruments.

2. Quantitative disclosures fair value measurement hierarchy for liabilities: There are no such liabilities in the company which are measured at FVTPL or at FVTOCI.

Note: Since the Split and bonus issue is an issue without consideration, the issue is treated as if it had occurred prior to the beginning of the year 2021, the earliest period reported and therefor previous year EPS has also been updated accordingly.

II. The cash on hand balance has not been verified by the audiors and the same has been stated based on the certificate of a director.

III. Disclosure under the Micro, Small and Medium Enterprises Development Act, 2006 are provided as under to the extent the company has received intimation from the "Suppliers" regarding their status under the Act.

IV. Previous year's figures have been regrouped wherever necessary to make them comparable with those of the current year.

V. Company has an agreeement with Shantinagar Co-operative Society for development of plots and resale for the scheme called "Radhe Acre" which is currently undergoing in a dispute with Shantinagar Co Op Society and earlier owners of land regarding the title of the land, In this regards Supremecourt has put on a stay on selling any plots under this scheme, However management of company is of the opinion that the stay will be releived very soon, and as company is not a party of dispute this litigation will not cause any loss to the company.

VIII. Loans to promoters, directors, KMPs

Company has not granted any loans to promoters, directors, KMPs and the related parties either severally or jointly with any other person in the nature of Loans and Advances during the year.