Note 18 Contingent Assets and Liabilities

There are no contingent assets and liabilities during the year.

Note 19 Financial Instruments

(i) Capital management

For the purpose of the Compan/ s capital management, capital includes issued equity capital, securities premium and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Compan/ s Capital management is to maximise the shareholder value

The Company's objective when managing capital are to

• Safeguard their ability to continue as a going concern, so that they can continue to provide return for shareholders and benefits for other stakeholders and

• Maintain an optimal capital structure to reduce the weighted average cost of capital.

In order to maintain or adjust the capital structure, the Company may adjust the amount of dividend paid to shareholders, return capital to shareholders, issue new shares, or sell non-core assets to reduce the debt.

Note 20 Relationship with struck off companies

There are no transactions with struck off companies for the year ending March 31, 2026 and March 31,2025.

Note 21 Listing Regulations

The Company had been delisted from BSE Limited during the year ending March 31, 2026, against which the Company preferred an appeal before the Securities Apellate Tribunal. The appeal has been disposed of favourably vide order dated May 08, 2026. The appellate order stipulates that the Company shall ensure continuous compliance with the LODR Regulations and applicable laws, failing which BSE Limited retains the right to reinstate the delisting status within four weeks of restoration. The management has confirmed that all necessary steps are being actively pursued to comply with the conditions of the appellate order.