(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.

(h) The Company is proposing a dividend of Re. 1/- per equity share for the year ending March 31, 2025, subject to approval at the Annual General Meeting (AGM). The estimated equity dividend payout is Rs. 90 Lakhs, which is the same as the previous year's dividend payout.

Note 30 :- Segment Disclosure

"The company is exlusively 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 operatingor geographphical segments applicable to the company."

Note 31 :- Income Taxes

The movement in provision for defferd tax shown in statement of Profit or Loss is for temparrary difrance arrising bitween book and income tax Depriciation

Note 32 :- 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 except Deferred Sales Tax Liability and Loan from Related Parties which are designated upon initial recogition as fair value through profit and loss. Fair value of these two liabilities are very close to their carrying amounts.

The fair value of other financial assets and financial liabilities at the time of initial recognition was close to the transaction values and the Long term investments are carried at 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 33 :- 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 chage in values due to change in market prices. The Company manage its interest rate risk by imporving its credit ratting and by negotiating with long term finacial creditros.

The company's foreign currency risk are mainly for the imports. The company manages this risk by entering into forward contracts and thus quantifying its final liability. The Company also has reduced its exposuer to import 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 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. Hence the company has made adequate provision for doubtful debts.

The company's liquidy risks are quite low as it has working capital arrangements with Banks and manages the funds through daily cash flow statements. The promoters have adequate resources to bring in funds to manage the temporary liquidity risks.

Note 34 :- Assets held for disposal

The Company identified certain assets to be disposed off 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 off. The remaining asstes werevalued at net realisable value determined on the basis of reports of the technical experts of the Company.

Note 35 :- Capital Management

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

Note 36 :- Leased Assets

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

Note 37 :- Ratio

Ratios required as per schedule III are given in Annexture III

Note 38 :- ADDITIONAL INFORMATION TO THE FINANCIAL STATEMENTS

Disclosure in relation to undisclosed income

The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year ended March 31,2025 and March 31,2024 in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevan provisions of the Income Tax Act, 1961)

Details of Benami Property held

The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company during the year ended March 31,2025 and March 31,2024 for holding any Benami property.

Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual Currency during the year ended March 31,2025 and March 31,2024

Utilisation of Borrowed Fund & Share Preimium

The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (wehther 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 whatsover 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.

The Company has not advanced or lent or invested funds to any other person(s) or entity(ies), 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 whatsover by or on behalf of the Company (Ultimate Beneficiaries) or (b) provide any guarantee, security or the liketo or on behalf of the ultimate beneficiaries.

Borrowing secured against Current Assets:

As per note 15

Additional disclosures relating to the requirement of revised Schedule III

Loans or advances (repayable on demand or without specifying any terms or period of repayment) to specified persons:

During the year ended March 31, 2025 the Company did not provide any Loans or advances which remains outstanding (repayable on demand or without specifying any terms or period of repayment) to specifce persons (NIL as on March 31,2024).

Relationship with Struck Companies

The Company did not have any transaction with companies struck off during the year ended March 31 2025 and also for the year ended March 31,2024.

The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Companie Act, 2013 read with Companies (Restriction on number of Layers) Rules 2017.

Note 39 :- CSR

CSR expenditure of Rs. 16.55 lacs has been spent during the year towards education and for development of Industrial area, as appoved 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.