8. Contingent Liabilities

Contingent liabilities may arise from the ordinary course of business in relation to claims against the
Company, including legal and other claim a. By their nature, contingencies will be resolved only
when one or more uncertain future events Occur or foil to occur. The assessment or the existence,
and potential quantum, of contingencies inherently involves the exercise of significant judgment and
the Use of estimates regarding the outcome of future events,

Contingent liabilities as on .the Balance Sheet date are highlighted below: Nil

9. VERIFICATION

We have verified the transactions recorded in the books with such of the documentary evidences its
were made available and produced before us, where such documentary' evidence was not available
the entries authenticated by the party have been accepted.

10. All the Balances to the Debit and Credit of Debtors, Creditors and Unsecured Loans are subject
to confirmation and reconciliation.

11. Accounting Ratios are calculated on the basis of figures shown in audited set of accounts.

13. Expenditure in foreign currency: NIL

14. Earnings in foreign currency: NIL

15.1. Additional disclosures pursuant amendments under the Companies Act, 2013 vide Notification
dated 24 March 2021.

15.2. In compliance with section 185 of the Companies Act, 2013 and Company's Loan Policy, the
Company can give loan to their employee up to 10 times of their salary. Hence, company has given a
loan as per their loan policy executed with their employers.

15.3. There arc no proceedings initiated or pending against the Company for holding any ben arm
property under the Benami Transactions (Prohibition! Act, 1988 (45 of 1988) and the rules made
thereunder,

15.4. The Company has not been declared a wilful defaulter by any Bank or Financial Institution or
other lender. Hence the disclosures under this clause are not applicable to the Company.

15.5. The Company has no relationship with struck off companies under section 248 of the
Companies Act. 2013 or section 560 of Companies Act, 1956, Hone e the disclosures under this
clause are not applicable.

15.6. There are no charges or satisfaction of charges pending beyond the statutory period defined
under the Companies Act, 2013. Hence the disclosures under this clause arc not applicable to the
Company.

15.7. The Company has it s wholly owned subsidiary public limited company named M/s Gabriel
Ingrevia Limited which was incorporated after the closure of financial year 2024.25 i.e, on April 09,
2025. Therefore, the relevant disclosures under this clause are not applicable for this financial year
to the Company,

15.8. There is no scheme of Arrangement approved by the Competent Authority in terms of sections
230 to 237 of the Companies Act, 2013. Therefore, the disclosures under this clause are not
applicable to the Company.

15.9. The Company has not raised funds by way issuing shares during the Initial Public Offering at
a premium.

15.10. The Company has raised funds by issue of 29.51.500 Equity Shares at a Face Value of Rs.
10.00 each with premium of Rs_ 119-00 each aggregating to Rs 38,O7,43,50O/- (Rupees Thirty -
Eight Crore Seven Lakhs Forty-Three Thousand Five Hundred Only] by way of issuance of
preferential allotment.

15.11. The Company has not received any funding from any foreign person, entity or parties with
the understanding (whether recorded in writing or otherwise) that the Company shall directly or
indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the funding party Hence the disclosures under this clause are not applicable.

15.12. There are no transactions which ate not recorded in the hooks of accounts that have been
surrendered or disclosed as income during the year in tax assessments under the Income Tax
Art,1961. Hence, the disclosures required under this clause are not applicable to the Company.

15.13. The Company is not covered under section 135 of the Companies Act, 2013 with relation to
Corporate Social Responsibility. Hence, the relevant disclosures required under the Companies Act
2013 are not applicable to the Company,

15.14. The Company has not traded or invested in crypto currency ur virtual currencies during the
financial year. Hence the disclosures required under the clause are not applicable to the Company,

15.15 The figures have been rearranged and regrouped wherever considered necessary and
rounded off to the nearest Rupee in Thousands,