6. The company is not required to provide Gratuity as required under Payment of Gratuity Act, 1972 and hence no obligation has been provided under Defined Benefit Obligation required as per Ind AS 19 - Employee Benefits.
7. The previous year's figures have been reworked, regrouped and reclassified wherever necessary.
8. The stock in trade has been physically verified by the management as on the last day of the year. The value of the closing stock has been stated in the accounts as certified by the management.
9. The cash on hand on the last day of the accounting year has been physically verified by the management and the cash on hand has been taken as found and certified by the management.