(b) Terms / rights attached to equity shares

The Company has only one class of equity shares having par value of Rs.1 per share. Each holder of equity shares is entitled to one vote per share.

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

25. Earnings per share (EPS):

Basic EPS amounts are calculated by dividing the profit for the year attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the year.

Diluted EPS amounts are calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of Equity shares outstanding during the year plus the weighted average number of Equity shares that would be issued on conversion of all the dilutive potential Equity shares into Equity shares.

Notes for Segment Information:

a Segments have been identified in accordance with Indian Accouting Standards (“Ind AS”) 108 on Operating Segments, considering the risk/return profiles of the business, their oraganisational structure and internal reporting system.

b The trading segement includes wholesale trading of various items of finished goods, which includes trading mainly on bill to ship to basis and the role of the company is mainly to procude the order and assure the delivery to the customer.

c The Information technology service segement includes various technical support services, software development services, deployment of resources for the identified projects for indetified tasks.

d The investment or trading activities in share includes buying and selling of shares for either short-term gains or losses, or holding them for long-term investment purpose. These activities are reported separately to highlight their impact on a company’s profitability.

e The Company is engaged mainly in trading of goods & information technlogy. Most of the assets, liabilities of the aforesaid reportable segments are interchangeable or not practically allocable.

29. Details of dues to micro and small enterprises as per MSMED Act, 2006:

The Ministry of Micro, Small and Medium Enterprises has issued an office memorandum dated August 26, 2008 which recommends that the Micro and Small Enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allocated after filing of the Memorandum in accordance with the ‘Micro, Small and Medium Enterprises Development Act, 2006’ (‘the MSMED Act’).

Accordingly, the disclosure in respect of the amounts payable to such Enterprises as at March 31,2025 has been made in the Financial Statements based on information received and available with the Company. Further in view of the Management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act is not expected to be material. The Company has not received any claim for interest from any Supplier as at the Balance Sheet date.

On basis of information and records available with the Company, the above disclosures are made in respect of amount due to the micro and small enterprises, which have been registered with the relevant competent authorities. This has been relied upon by the auditors.