28.11 Events after the Reporting period :

The Board of Directors have recommended final equity dividend of Rs.4/- per fully paid-up equity shares of Rs.10/- each, i.e. @40% of the

total Equity Share Capital, aggregating Rs.120.00 Lakhs for out of profit of Financial Year 2025-26 (year ended 31/03/2026). The actual dividend

amount and their taxes will be reflected at the time of actual declaration in AGM.

28.12 Details of Deferred Tax Assets :

(a) During the year, the Company recorded the cumulative net timing difference as a Net of "Deferred Tax Assets" up to 31st March, 2026 of Rs.345.16 Lakhs (Previous Year the Deferred Tax Assets of Rs.12.12 Lakhs). The Net Deferred Tax (Assets) of Rs,2.45 Lakhs (credited) to Statement of Profit and Loss for the year ended 31st March, 2026.(Previous Year Deferred Tax Liabilities debited of Rs.0.38 Lakhs).Deferred Tax Assets on Other Comprehensive (Loss) for the year ended 31st March, 2026 adjusted Rs.330.59 Lakhs (Previous Year the Deferred Tax Assets on Other Comprehensive (Loss) adjusted of Rs.652.53 Lakhs).

(b) In the current financial year Income Tax Liability for the year ended 31st March, 2026 has been determined after taking into consideration the benefits available under the provisions of the Income Tax Act, 1961 and accordingly Rs.420.08 Lakhs for Current Year Income Tax and a and a Refund of Rs.0.02 Lakhs related to earlier year Income tax has been provided (Previous year Rs.1237.21 Lakhs for Current Income Tax and a Refund of Rs.2.70 Lakhs for erlier year tax). The above provision for Income Tax in the opinion of the Management is adequate.

(c) The Income-Tax assessment of the Company U/s 143(l)(a) has been completed up to Assessment Year 2025-2026.

28.13 Approval of Financial Statements :

The Standalone Ind AS Financial Statements were approved by the Board of Directors of the Company on 30th May, 2026.

28.14 Previous Year Figures :

Previous year's figures have been regrouped/reclassified wherever necessary to correspond with the

current year's classification/disclosures.

28.15 Other Information :

Other information required by the Companies Act, 2013 are either nil or not applicable in the circumstances of the Company.