The company has only one class of equity shares having a par value of '10 per share. Each holder of equity
shares is entitled to one vote per share. The company declares and pays dividends in Indian rupees. The
dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing
Annual General Meeting.

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 shareholder.

28. Derivative instruments and un-hedged foreign currency exposure:

a) There are no outstanding derivative contracts as at March 31,2025, and March 31,2024.

b) Particulars of Un-hedged foreign currency exposure is: Nil

29. Secured Loans:

Term Loans:

From banks and financial institutions, together with interest accrued thereon, are secured by way of Vehicle
Loans - primarily secured by the vehicle acquired with the loan sanction and personal guarantee of Director.

Working capital Loans:

Secured by way hypothecation on stocks, books debts and floating charge on Movable property not being
pledged.

34. Foreign Currency Transactions: Nil.

35. Details of Loans given, Investments made and Guarantee given covered Under Section 186(4) of the
Companies Act, 2013.

a. The company has not extended any Corporate Guarantees in respect of loans availed by any company/firm
during the reporting period.

b. The company has not made any investments during the reporting period.

The information has been given in respect of such vendors to the extent they could be identified as micro and
small enterprises on the basis of information available with company.

39. Financial Risk Management

In course of its business, the company is exposed to certain financial risk such as market risk (Including
currency risk and other price risks), credit risk and liquidity risk that could have significant influence on the
company’s business and operational/financial performance. The Board of directors reviews and approves
risk management framework and policies for managing these risks and monitor suitable mitigating actions
taken by the management to minimize potential adverse effects and achieve greater predictability to
earnings.

40. Credit Risk

Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial
loss to the company. The company has adopted a policy of only dealing with creditworthy counterparties
and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from
defaults.

The company makes an allowance for doubtful debts/advances using expected credit loss model.

41. Liquidity risk

Liquidity risk refers to the risk that the company cannot meet its financial obligations. The objective of
liquidity risk management is to maintain sufficient liquidity and ensure that funds are available for use as pre
requirements. The Company’s exposure to liquidity risk is minimal as the promoters of the company is
infusing the funds based on the requirements.

42. Financial figures have been rounded off to nearest rupees in lakhs and regrouped wherever is
necessary.

43. Notes3 to 43 forms part of Balance Sheet and have been authenticated.

As per our report of even date On behalf of the board of directors

For Sathuluri & Co. 7SEAS ENTERTAINMENT LIMITED

Chartered Accountants

Firm Reg No. 006383S ,

^a L MARUTI SANKER

Managing Director

CA S S Prakash ^{DIN: 01095047}

Partner

M. No 202710 ^Sd/-

L HEMALATHA

Place: Hyderabad ^Dire^ct°r

Date: 15/05/2025 ^{DIN: 02226943}