Provision for Current Tax is made in accordance with the provision of Income Tax Act, 1961.
Deferred tax is recognized on timing differences between taxable & accounting income /
expenditure that originates in one period and are capable of reversal in one or more
subsequent period(s). for the F Y 2024-25 DTA of Amount Of Rs. 2,99,189

IMPAIRMENT OF ASSETS:

The company assesses at each balance sheet date whether there is any indication due to external
factors that an asset or group of assets comprising a cash-generating unit (CGU) may be impaired.
If any such indication exists, the company estimates the recoverable amount of the asset. If such
recoverable amount of the asset or the recoverable amount of the CGU, to

which the asset belongs is less than the carrying amount of the asset or the CGU as the case may
be, the carrying amount is reduced to its recoverable amount and the reduction is treated as
impairment loss and is recognized in the statement of profit and loss. If at any subsequent balance
sheet date, there is an indication that a previously assessed impairment loss no longer exists, the
recoverable amount is reassessed and the asset is reflected at the recoverable amount subject to a
maximum of depreciated historical cost and is accordingly reversed in the statement of profit and
loss. Some of the Company assets realization value is Rs. NILL, so that we require to Impairment
Amount Rs. NIL.

NOTE 2.3: TERMS/RIGHTS ATTACHED TO EQUITY SHARES

The Company has only one class of equity shares having a par value of Rs. 10 per share. All these
shares have the same rights and preferences with respect to payment of dividend, repayment of
capital and voting.

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.

NOTE 36: SOME OF THE CREDITORS HAVE FILED SUIT
AGAINST THE COMPANY FOR THE RECOVERY OF THEIR
DUES, FURTHERMORE THE COMPANY HAS ALSO FILED
CASE AGAINST SOME OF THE DEBTORS. HOWEVER
THE MANAGEMENT HAS ASSURED THAT THESE
LITIGATIONS AND CLAIMS SHALL BE RESOLVED
AMICABLY WITH THE CONCERNED PARTIES.

^{For SSRV} & ^Associates For and on Behalf of Board of Directors

Chartered Accountants

ICAI Registration Number: 135901W _sd/_{- s}d/_-

Sunderlal Bothra Kishanlal Bothra

sd/- Managing Director Director & CFO

Satyendra S. Sahu DIN: 00737982 DIN: 00738027

Partner

Membership Number: 126823 _sd/_-

Sonu Singhal

Place: Mumbai Company Secretary

Dated : 30 May 2025