(d) There is no class of shares other than the equity shares. There is no change in the outstanding shares at the beginning or at the end of the period. The other disclosure requirements of Schedule III of the Companies Act 2013 regarding share capital are not applicable to the company. The following shareholders hold more than 5% of value of shares.

(e) Rights, preference and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the repayment of capital:-

All the rights (including voting right of one vote per Equity Share held), all preferences and restrictions (including restriction on transfer of Equity Shares) are as per Articles of Association. Dividend proposed by Board is subject to declaration at Annual General Meeting.

(f) There are no shares reserved for issue under options.

(g) There are no securities convertible into equity shares as on the Balance sheet date.

The company is exclusively engaged in the business of "Metal Packaging" products primarily in India. As per Ind AS 108"Operating Segments" specified under Section 133 of the Companies Act 2013, there are no reportable or operating or geographical segments applicable to the company

Note 30 :- Income Taxes

The movement in provision for deferred tax shown in the Statement of Profit and Loss is on account of temporary differences arising between book depreciation and income tax depreciation.

Note 31 :- Classification of Financial assets and Financial liabilities and Fair Value measurements

All Financial assets and Financial assets and Financial liabilities are classified at amortised cost Board is of the opinion that such assets will have a value on realization in the ordinary course of business at least equal to the amount at which they are stated in the Accounts.

Note 32 :- Financial Risk Management Objectives.

The company's financial instruments are subject to Credit Risk, Foreign currency risk and Liquidity risk. The company does not envisage market risk as the company as does not have significant financial assets and liabilities that are subject to change in values due to change in market prices. The Company manages its interest rate risk by improving its credit rating and by negotiating with long term financial creditors.

The company's foreign currency risk is mainly for the imports. The company manages this risk by entering into forward contracts, wherever necessary and thus quantifying its final liability. The Company also has reduced its exposure to imports in the recent past The company does not envisage any foreign currency risk on its exports, as the rupee value of its exports exposures have always shown a gain on final settlement.

The company's credit risk relates to credit sales to its customer. The company manages this risk by The company's credit risk relate to credit sales to its customer. The company manages this risk by The company's credit risk relate to credit sales to its customer. The company manages this risk by customer appraisal process before accepting an order from a new customer. The track record of the company in realising its debts so far has been very good. Some customer orders are against LCs. The company has made adequate provision for doubtful debts.

The company's liquidity risk is low, as it has adequate working capital arrangements with banks and actively manages funds through daily cash flow monitoring. Further, the promoters have sufficient resources to infuse funds and manage any temporary liquidity requirements.

The additional quantitative data in this regard is not necessary as the data given in the Balance Sheet itself reflects the risk adjusted values.

Note 33 :- Assets held for disposal

The Company identified certain assets to be disposed of as a disposal group consisting of a piece of land, Naroska machine, certain dies and tools, LPG storage tank, transformer and certain Non-Current Advances and receivables as on 31-3-2017 after that date some of these assets were disposed of. The remaining assets were valued at net realisable value determined on the basis of reports of the technical experts of the Company.

Note 34 :- Capital Management

The company does not include interest bearing debt as a part of Capital for the purpose of Capital Management. The company aims to reduce the debt and reduce cost and thereby increasing the shareholder value.

Note 35 :- Leased Assets

All assets under lease are for a period of less than 12 months and as such option under Ind AS 116 is used to account the same as operating leases.

Note 36 :- Ratio

Ratios required as per schedule III are given in Annexure III Note 37 :- CSR

CSR expenditure of Rs. 15.55 lacs have been spent during the year towards education and for development of Industrial area, as approved by the Board. There is no unspent amount of CSR, from the amount allocated by the board, as per the provision of The Companies Act 2013.

The new labour code has been notified by the Government and the Company is compliant in this regard. Note 40 :-

Previous years' figures are regrouped/reclassified to conform to current year's classification.