Nature of Security and terms of repayment of secured borrowing:-

(a) Loans has been guaranteed by director or others

'^{!l Loan taken} during the year and guarantee of this given by all of the directors of the Company, and was also secured by way of hypothecation of assets

(ii) Term Loan form bank, balance outstanding as on 31st March, 2024 amounting to Rs.2,755.32 Lakhs (31st March 2023 Amounting to Rs. 2,510.45 Lakhs) is secured by first charge by way of hypothecation of property, machineries, vehicles.

(bt Term of Repayment of Loan

^Machinery Loan and vehicle Loan Repayable in 23 to 39 equal monthly instalments (EMI) from the end of the reporting period, EMI ranging between u.'5 Lakhs to 3.60 Lakhs along with interest ranging from (6.51% p.a to 9.92% p.a).

f- ^{Term Loan} Repayable in 89 equal monthly instalments (EMI) against hypothecation of flat No 601,"The Mansion By Royal Ensign", C-64,Prithviraj «oad, C-Scheme,Jaipur from the end of the reporting period, EMI to 8.68 Lakhs along with interest @ 7.40% p.a

(ml Loan is given by Directors and Relatives and to be paid after One Year. Hence it is treated Long Term Borrowings.

Note 27.2 (1) Central Goods and Service Tax (CGST) Department, Jabalpur, Madhya Pradesh issued a penalty of INR 5.87 lakh for expired E-way Bill in FY 2023-24. The company has hearing with Appellate Authority believing the order will likely be quashed, so no liability is provided.

Note 27.2 (2) Central Goods and Service Tax (CGST) Department, Jajpur, Odisha issued a penalty of INR 1.04 lakh for E-way Bill mismatch.

Note 27.2 (3) The company received an State Goods and Service Tax (SGST) order for wrong ITC availment of INR 20.08 lakh, plus INR 8.32 lakh interest. It appealed, believing the order will likely be quashed, so no liability is provided.

The Company is engaged in the business of Civil Construction, which is considered to be the only reportable business segment, as per Accounting Standard-17

Since the principal business of the company is construction activity, quantitative data in respect of trading and manufacturing activities carried out by the company as required by Schedule III to the Company’s Act, 2013.

Note No. 31 Disclosures related to employee benefits:

The Company has classified various employee benefits as under A Defined contribution plans

i) Provident Fund

ii) Employers Contribution to Employee State Insurance Corporation (ESIC)

he Provident fund and Pension scheme are operated by regional PF Commissioner Under the scheme the Comnanv required to contribute a specified percentage of payroll cost to the retirement schemes to fund the benefits. ° ^{P Y}

Note No. 33 Disclosures as per amendments in Schedule III of Companies Act,2013 with notification issued on 24th March 2021:

Information required against additional disclosures as per amendments in Schedule III of Companies Act, 2013 are as under-

fa) Title deeds of Immovable Property not held in name of the Company (Para a(ii)(XIII)(Y)(i))

There are no immovable properties owned by the company whose title deeds are not held in its name.

(b) Revaluation of Property, Plant & Equipment (Para a(ii)(XIII)(Y)(ii))

During the year under review the company has not revalued its property, plant & Equipment (Including right of use assets).

(c) Loan & Advance made to promoters, directors, KMPs and other related parties (Para a(ii)(XIII)(Y)(iii))

The Company has not provided any loans and advance to the parties covered under this clause.

(d) Details of Benami property held (Para a(ii)(XIII)(Y)(vi))

No proceeding has been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 and rules made thereunder.

(e) Wilful Defaulter (Para a(ii)(XII!)(Y)(viii))

The company has not been declared as wilful defaulter by any bank or financial institutions or other lenders.

(f) Relationship with struck of Companies (Para a(ii)(XIII)(Y)(ix))

There are no transactions (Including Investment in Securities / Shares held by Struck off company & Other Outstanding balances) with companies struck off u/s 248 of the Companies Act 2013, or section 560 of the Companies At, 1956.

(g) Registration of charges and satisfaction with Registrar of Companies (Para a(ii)(XII!)(Y)(x))

There are no charges or satisfaction of charges which are yet to be registered with Registrar of Companies beyond the statutory period.

(h) Compliance with number of layers of companies (Para a(ii)(XIII)(Y)(xi))

The company has not made violation of requirements related to number of layers of companies as prescribed under clause 87 of Section 2 read with Companies (Restriction of number of Layers) Rules 2017.

(i) Compliance with approved Scheme(s) of Arrangements (Para a(ii)(XIII)(Y)(xiii))

Not applicable

(j) Utilization of Borrowed funds and share premium (Para a(ii)(XIII)(Y)(xiv))

No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other persons(s) or entity(is), including foreign entities (“Intermediaries”) with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(k) Undisclosed Income (Para a(iii)(ix»

Company has not surrendered or disclosed any transaction which was not recorded in the books of accounts as income during the year in the tax assessment under the Income Tax Act.

(l) Details of Crypto Currency or Virtual Currency (Para a(iii)(xi))

The company has not traded or invested in Crypto Currency or Virtual Currency during the financial year

Note No.35 Figures for the previous year has been re-grouped and re-arranged wherever considered necessary to make them comparable with current year's classification and disclosures wherever required as per the requirement of Schedule III (Revised). Figures reported in financial statement are in Indian Rupee and have been rounded off to the nearest Lakhs except specifically stated otherwise.