Nature/Purpose of Reserves:Retained Earnings

Retained earnings or accumulated surplus represents total of all profits retained since Company's inception. Retained earnings are credited with current year profits, reduced by losses, if any, dividend payouts, transfers to General reserve or any such other appropriations to specific reserves.

Terms/Rights attached to Equity shares

The company has only one class of equity shares having par value of ' 10/- per share. Each share holder is eligible for one vote per share. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts in proportion of their shareholding

Explanations to items included in computing the above Ratios :

1. Current Ratio: Current Asset over Current Liabilities

2. Debt-Equity Ratio: Debt (Borrowings) over total shareholders equity

3. Debt Service Coverage Ratio: EBIT Interest Depreciation over

4. Net profit ratio: Profit After Tax over Revenue from operations

5. Return on Equity Ratio: Profit After Tax over average Equity

6. Return on Capital employed: Profit Before Interest & Tax over Capital employed

7 Return on investment: Interest income on fixed deposit Mutual fund investment gain over average investments

8. Trade payables turnover ratio: Purchases/Expenses over average Trade Payable

9. Net capital turnover ratio: Revenue from operations over average working capital Note 17 Other Statutory Information

(I) The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

(II) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(III) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(IV) The Company has not advanced or loan or invested funds to any person(s) or entity(is), including foreign entities (Intermediaries) with the understanding that the Intermediary shall: (a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or (b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(V) The Company has not received any fund from any person(s) or entity(is), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall: (a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or (b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(VI) The Company does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.

(VII) The Company is not declared as wilful defaulter by any bank or financial institution (as defined under the Companies Act, 2013) or consortium thereof or other lender in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

(VIII) The Company does not have any subsidiaries and hence the compliance in respect of the number of layers for its holding in downstream companies prescribed under clause (87) of section 2 of the Companies Act, 2013 read with the Companies (Restriction on number of Layers) Rules, 2017, does not arise.

(IX) The Company has not revalued any of its Property, Plant and Equipment Right-of-Use Assets) during the year.

(X) The figures have been given as ' in lakhs except Earnings Per Share and Weighted average number of equity shares outstanding during the year.

(XI) The previous year's figures have been regrouped/reclassified to correspond to current year's figures.

Note 18

The balance in parties accounts are subject to confirmation and reconciliation, if any, in the opinion of the management all

current assets including stock in trade/ sundry debtors and loans and advances in the normal course of business would

realize the value atleast to the extent stated in the Balance sheet.

Note 19

Based on information available with Company, there are no outstanding dues to enterprise under MSMED Act, 2006 at the

year end.

(ii) Fair value Hierarchy

Fair value hierarchy explains the judgement and estimates made in determining the fair values of the financial instruments that are -

a) recognized and measured at fair value.

b) measured at amortized cost and for which fair values are disclosed in the financial statements.

To provide an indication about the reliability of the inputs used in determining fair value, the Company has classified its financial instruments into the three levels prescribed under the accounting standard.

Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities

Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices)

Level 3 - Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs)

Assets and Liabilities that are disclosed at Amortized Cost for which Fair values are disclosed are classified as Level 3.

Set out below is a comparison, by class, of the carrying amounts and fair values of the company's financial instruments that are not carried at fair value in the balance sheet.

Fair value of financial assets and liabilities measured at amortized cost (Level 3) - Nil Measurement of fair valuesAs there are no investment made by the company measured at Fair value through profit and loans or Fair value through Other Comprehensive income hence fair value measurement not disclosed.

The Company's activities expose it to a variety of financial risks: market risk, interest risk etc. The Company's focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance.

Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and commodity risk. Major financial instruments affected by market risk includes borrowings.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.The Company has borrowed from the holding company at fixed rate thus Company do not foresee any interest rate risk.

Foreign currency risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Company does not have any transaction in foreign currency hence this is not applicable.

Credit risk

Credit risk refers to the risk of default on its obligation by the counterparty resulting in a financial loss.The maximum exposure of the financial assets are contributed by Loans & Advances, Receivables and cash and cash equivalents.

Exposure to credit risk

The allowance for impairment in respect of trade receivables during the year was Rs Nil.

Cash and cash equivalents

The Company held cash and cash equivalents with credit worthy banks of Rs 5.15 and Rs 14.34 lakhs as at 31 March 2024 ; 31 March 2025 respectively. The credit worthiness of such banks and financial institutions is evaluated by the management on an ongoing basis and is considered to be good.

Liquidity risk

Liquidity is defined as the risk that the Company will not be able to settle or meet its obligations on time or at a reasonable price. The Company's treasury department is responsible for liquidity, funding as well as settlement management. In addition, processes and policies related to such risks are overseen by senior management. Management monitors the Company's net liquidity position through rolling forecasts on the basis of expected cash flows.

The Company manages the capital structure by a balanced mix of debt and equity. Necessary adjustments are made in the capital structure considering the factors vis-a-vis the changes in the general economic conditions, available options of financing and the impact of the same on the liquidity position. Higher leverage is used for funding more liquid working capital needs and conservative leverage is used for long-term capital investments. The Company calculates the level of debt capital required to finance the working capital requirements using traditional and modified financial metrics including leverage/ gearing ratios and asset turnover ratios.

Note 24 : Segment Reporting as required under Indian Accounting Standard 108, "Operating Segments

Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (“CODM”) of the Company. The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Director of the Company. The Company operates only in one Business Segment i.e.agriculture and related other ancillary activities.” hence does not have any reportable Segments as per Ind AS 108 “Operating Segments.

Note 25

Based on our examination, which included test checks, the Company has used accounting software systems for maintaining its books of account for the financial year ended March 31, 2025, which have the feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software systems. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with and the audit trail has been preserved by the Company as per the statutory requirements for record retention .

Note 26: Approval of financial statements

The financial statements were approved for issue by the board of directors on May 23rd, 2025.