NOTE 1. 1 OTHER INFORMATION PPE:

1. Details of title deeds of immovable properties not held in the name of the Company:

The company does not have any immovable property whose title deeds are not in the name of the company.

2. Capital work-in-Progress Ageing Schedule:

In absence of any Capital Work In Progress such details are not applicable

3. Details of revaluation of PPE:

During the year, pursuant to the Resolution Plan approved by the Hon'ble NCLT, the Company has revalued its freehold land, factory building, office building and other fixed assets at their fair values based on an independent valuation carried out by a registered valuer.

The net increase on account of revaluation amounting to Rs.1589.39 lakhs has been credited to Other Comprehensive Income (OCI) and accumulated under Revaluation Reserve in Equity in accordance with Ind AS requirements.

4. Details of Intangible Asset under development:

There is no intangible asset under development as at the year-end

5. Details of Charge Created on PPE:

No charges or satisfaction is pending to be registered with Registrar of Companies beyond the statutory period

2. Rights, preferences and restrictions attached to equity shares

Equity Shares

The Company has one class of equity shares having par value of Rs. 10/- per share. Each member is eligible for one vote per share held. Company has not declared any dividend till date of this report for the current financial year. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amount, in proportion to their shareholding.

Description of nature and purpose of each Reserve:

a) Capital Reserve

Created pursuant to the implementation of the Resolution Plan approved by the Hon'ble NCLT, Ahmedabad Bench under the Insolvency and Bankruptcy Code, 2016.Represents net credits arising after capital reduction, waiver of creditors' claims, settlement of statutory dues, writeoff of certain assets, and other adjustments. Not available for distribution as dividend.

b) Equity Security Premium

The amount received in excess of face value of the equity shares is recognised in equity security premium.

c) Revaluation Reserve

Represents surplus arising from revaluation of Freehold Land, Factory Building, and Office Building carried out in accordance with the Resolution Plan and Ind AS 16 (Property, Plant and Equipment). The reserve will be transferred to Retained Earnings to the extent of additional depreciation arising on revaluation or on disposal of the revalued assets

d) General Reserve

General reserve is created from time to time by way of transfer of profits from retained earnings for appropriation purposes. General reserve is created by a transfer from one component of equity to another and is not an item of other comprehensive income.

e) Other Comprehensive income

1. The fair value change of the equity instruments measured at fair value through other comprehensive income is recognized in equity instruments through Other Comprehensive Income.

2. The remeasurement gain/(loss) on net defined benefit plans is recognized in Other Comprehensive Income net of tax.

f) Retained Earnings

Retained earnings are the profits that the Company has earned till date less transfer to other reserves, dividends or other distributions to shareholders.

Payable to MSME Suppliers

Information required to be furnished as per Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) and Schedule III of the Companies Act, 2013 for the year ended March 31, 2025. This information has been determined to the extent such parties have been identified on the basis of information available with the Company and relied upon by auditors.