l. Provisions and contingencies

Provisions are determined by discounting the
expected future cash flows specific to the liability. The
unwinding of the discount is recognised as finance
cost. A provision for onerous contracts is measured
at the present value of the lower of the expected cost
of terminating the contract and the expected net cost
of continuing with the contract. Before a provision is
established, the Company recognises any impairment
loss on the assets associated with that contract.

A disclosure for a contingent liability is made when
there is a possible obligation or a present obligation
that may, but will probably not, require an outflow of
resources. When there is a possible obligation or a
present obligation in respect of which the likelihood
of outflow of resources is remote, no provision or
disclosure is made.

A contingent asset is not recognised but disclosed in
the financial statements where an inflow of economic
benefit is probable.

m. Leases

The Company assesses whether a contract contains
a lease, at inception of a contract. A contract is, or
contains, a lease if the contract conveys the right to
control the use of an identified asset for a period of
time in exchange for consideration. To assess whether
a contract conveys the right to control the use of an
identified assets, the Company assesses whether:

(i) the contact involves the use of an identified asset

(ii) the Company has substantially all of the
economic benefits from use of the asset through
the period of the lease and

(iii) the Company has the right to direct the use of
the asset.

As a lessee, the Company recognises a right-of-use
asset and a lease liability at the lease commencement
date. The right of-use asset is initially measured at
cost, which comprises the initial amount of the lease
liability adjusted for any lease payments made at or
before the commencement date, plus any initial direct
costs incurred and an estimate of costs to dismantle
and remove the underlying asset or to restore the
underlying asset or the site on which it is located, less
any lease incentives received.

The right-of-use asset is subsequently depreciated
using the straight-line method from the
commencement date to the earlier of the end of the
useful life of the right of-use asset or the end of the
lease term. The estimated useful lives of right-of-use
assets are determined on the same basis as those of
property and equipment. In addition, the right-of-use
asset is periodically reduced by impairment losses, if
any, and adjusted for certain remeasurements of the
lease liability.

The lease liability is initially measured at the present
value of the lease payments that are not paid at the
commencement date, discounted using the interest
rate implicit in the lease or, if that rate cannot be
readily determined, the Company’s incremental
borrowing rate.

Generally, the Company uses its incremental
borrowing rate as the discount rate. Lease payments
included in the measurement of the lease liability
comprise the fixed payments, including in substance
fixed payments;

The lease liability is measured at amortised cost
using the effective interest method.

The Company has elected not to recognise right-of-
use assets and lease liabilities for short-term leases
that have a lease term of 12 months or less and leases
of low-value assets.

The Company’s leases mainly comprise of office
premises and land and buildings for warehouse
facilities.

n. Cash and cash equivalents

Cash comprises of cash at bank and in hand and cash
equivalents comprise of short-term bank deposits
with an original maturity of three months or less.

For the purpose of the statement of cash flows, cash
and cash equivalents consist of cash and short term
deposits, as defined above, net of outstanding bank
overdrafts as they are considered an integral part of
the Company’s cash management.

3. Financial Instruments
a. Financial assets

i. Recognition and initial measurement

Trade receivables and debt instruments
issued are initially recognised when they
are originated. All other financial assets

are initially recognised when the Company
becomes a party to the contractual
provisions of the instrument.

A financial asset is initially measured at fair
value. In the case of financial assets which
are recognised at fair value through profit
and loss (FVTPL), the transaction costs are
recognised in the Statement of Profit and
Loss. In other cases, the transaction costs
are attributed to the acquisition value of
the financial asset.

ii. Classification

On initial recognition, a financial asset is
classified as measured at

- amortised cost; or

- fair value through profit and loss
(FVTPL); or

- fair value through other comprehensive
income (FVOCI) - debt investment or
equity investment

Financial assets are not reclassified
subsequent to their initial recognition,
except if and in the period the Company
changes its business model for managing
financial assets.

A financial asset is measured at amortised
cost if it meets both of the following
conditions and is not designated as at
FVTPL:

- the asset is held within a business
model whose objective is to hold
assets to collect contractual cash
flows; and

- the contractual terms of the financial
asset give rise on specified dates to
cash flows that are solely payments of
principal and interest on the principal
amount outstanding.

iii. Recognition and initial measurement

A debt investment is measured at FVOCI if it
meets both of the following conditions and
is not designated as at FVTPL:

- the asset is held within a business
model whose objective is achieved by
both collecting contractual cash flows
and selling financial assets; and

- the contractual terms of the financial
asset give rise on specified dates to
cash flows that are solely payments of
principal and interest on the principal
amount outstanding.

On initial recognition of an equity
investment that is not held for trading, the
Company may irrevocably elect to present
subsequent changes in the investment’s
fair value in OCI (designated as FVOCI -
equity investment). This election is made
on an investment- by- investment basis.

All financial assets not classified as
measured at amortised cost or FVOCI as
described above are measured at FVTPL.
This includes all derivative financial assets.
On initial recognition, the Company may
irrevocably designate a financial asset
that otherwise meets the requirements
to be measured at amortised cost or at
FVOCI as at FVTPL if doing so eliminates
or significantly reduces an accounting
mismatch that would otherwise arise.

Financial assets that are held for trading
or are managed and whose performance
is evaluated on a fair value basis are
measured at FVTPL.

iv. Subsequent measurement and gains and
losses

Financial assets at FVTPL

These assets are subsequently measured
at fair value. Net gains and losses,
including any interest or dividend income,
are recognised in Statement of Profit and
Loss.

Financial assets at amortised cost

These assets are subsequently measured at
amortised cost using the effective interest
method. The amortised cost is reduced by
impairment losses. Interest income, foreign
exchange gains and losses and impairment
are recognised in Statement of Profit and
Loss. Any gain or loss on derecognition is
recognised in Statement of Profit and Loss.

Debt investments at FVOCI

These assets are subsequently measured
at fair value. Interest income under the
effective interest method, foreign exchange
gains and losses and impairment are
recognised in Statement of Profit and Loss.
Other net gains and losses are recognised
in OCI. On derecognition, gains and losses
accumulated in OCI are reclassified to
Statement of Profit and Loss.

Equity investments at FVOCI

These assets are subsequently measured
at fair value. Dividends are recognised as
income in Statement of Profit and Loss
unless the dividend clearly represents
a recovery of part of the cost of the
investment. Other net gains and losses are
recognised in OCI and are not reclassified
to Statement of Profit and Loss.

v. Derecognition

The Company derecognises a financial
asset when the contractual rights to the

cash flows from the financial asset expire,
or it transfers the rights to receive the
contractual cash flows in a transaction
in which substantially all of the risks and
rewards of ownership of the financial asset
are transferred or in which the Company
neither transfers nor retains substantially
all of the risks and rewards of ownership
and does not retain control of the financial
asset.

If the Company enters into transactions
whereby it transfers assets recognised on
its balance sheet, but retains either all or
substantially all of the risks and rewards
of the transferred assets, the transferred
assets are not derecognised.

vi. Impairment of financial assets

In accordance with Ind AS 109, the company
applies Expected Credit Loss (ECL) model
for measurement and recognition of

impairment loss on the following financial
assets and credit risk exposure:

i. Financial assets that are debt

instruments, and are measured

at amortised cost e.g., loans, debt

securities, deposits, and bank

balance.

ii. Trade receivables.

The application of simplified approach
does not require the company to
track changes in credit risk. Rather, it
recognises impairment loss allowance
based on lifetime ECLs at each
reporting date, right from its initial
recognition.

vii. Investment in subsidiaries

Investment in subsidiaries is carried at cost
in the standalone financial statements.

b. Financial liabilities

i. Recognition and initial measurement

All financial liabilities are initially
recognised when the Company becomes a
party to the contractual provisions of the
instrument.

A financial liability is initially measured at
fair value. In the case of financial liabilities
which are recognised at fair value through
profit and loss (FVTPL), the transaction
costs are recognised in the Statement
of Profit and Loss. In other cases, the
transaction costs are attributed to the
acquisition or issue of financial liability.

ii. Classification, subsequent measurement
and gains and losses

Financial liabilities are classified as
measured at amortised cost or FVTPL. A
financial liability is classified as at FVTPL
if it is classified as held- for- trading, or it
is a derivative or it is designated as such
on initial recognition. Financial liabilities
at FVTPL are measured at fair value and
net gains and losses, including any interest
expense, are recognised in Statement of
Profit and Loss. Other financial liabilities
are subsequently measured at amortised
cost using the effective interest method.
Interest expense and foreign exchange
gains and losses are recognised in
Statement of Profit and Loss. Any gain or
loss on derecognition is also recognised in
Statement of Profit and Loss.

iii. Derecognition

The Company derecognises a financial
liability when its contractual obligations
are discharged or cancelled, or expire.

The Company also derecognises a financial
liability when its terms are modified and the
cash flows under the modified terms are
substantially different. In this case, a new
financial liability based on the modified
terms is recognised at fair value. The
difference between the carrying amount of
the financial liability extinguished and the
new financial liability with modified terms
is recognised in Statement of Profit and
Loss.

iv. Offsetting

Financial assets and financial liabilities
are offset and the net amount presented
in the balance sheet when, and only
when, the Company currently has a legally
enforceable right to set off the amounts
and it intends either to settle them on a net
basis or to realise the asset and settle the
liability simultaneously.

v. Financial guarantee contract

Financial guarantee contracts issued on
behalf of a subsidiary is accounted as
capital contribution to the subsidiary,
if no payments from the subsidiary to
the Company is agreed, and recorded as
investments in the standalone financial
statement.

p. Earnings Per Share:

Basic earnings per share are calculated by dividing
the net profit or loss for the period attributable to
equity shareholders by the weighted average number
of equity shares outstanding during the period.

For the purpose of calculating diluted earnings per
share, the net profit or loss for the period attributable
to equity shareholders and the weighted average
number of shares outstanding during the period are
adjusted for the effects of all dilutive potential equity
shares.

Nature and purpose of reserves
Capital reserve

The reserve comprises of profits/gains of capital nature earned by the Company and credited directly to such reserve.
Securities premium

Securities premium is used to record the premium received on issue of shares. It is utilised in accordance with the provisions of
the Companies Act, 2013.

Employee stock option reserve

This represents the fair value of options granted to eligible employees of the Company under the ESOS 2022 Scheme over the
vesting period. This reserve will be utilised on exercise of options by the employees.

General reserve

General reserve is created out of the profits earned by the Company by way of transfer from surplus in the Statement of Profit
and Loss. The Company can use this reserve for payment of dividend and issue of fully paid up and not paid up bonus shares.

Retained earnings

This reserve represents surplus of profit and loss account.

The Company offsets tax assets and liabilities if and only if it has a legally enforceable right to set off current tax assets and current
tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority.

Significant management judgement is required in determining provision for income tax, deferred income tax assets and liabilities
and recoverability of deferred income tax assets. The recoverability of deferred income tax assets is based on estimates of taxable
income and the period over which deferred income tax assets will be recovered. Any changes in future taxable income would impact
the recoverability of deferred tax assets.

Given that the Company does not have any intention to dispose investments in subsidiaries in the foreseeable future, deferred tax
asset on indexation benefit in relation to such investments has not been recognised.

37 Employee benefits

The Company contributes to the following post-employment plans in India.

(A) Defined Contribution Plans:

The Company makes contributions towards provident fund and superannuation fund which are in the nature of defined
contribution post employment benefit plans. Under the plan, the Company is required to contribute a specified percentage
of payroll cost to fund the benefits.

The Company recognised H 18.89 million for the year ended 31 March 2025 (31 March 2024: H 16.62 million) towards
provident fund and employee deposit linked insurance contribution and H 3.38 million for the year ended 31 March 2025
(31 March 2024: H 3.49 million) towards superannuation fund contribution in the Statement of Profit and Loss.

The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.

(B) Defined Benefit Plan:

The Company provides for gratuity benefit, which is defined benefit plans, covering all its eligible employees. The Company
has taken a Group Gratuity for its employees with the Life Insurance Corporation of India (LIC). Under gratuity policy, the
eligible employees are entitled to receive gratuity payments upon their resignation or death (subject to completion of 4.5
years of employment) in lumpsum after deduction of necessary taxes.

The most recent actuarial valuation of the defined benefit obligation along with the fair valuation of the plan assets in
relation to the gratuity scheme was carried out as at 31 March 2025. The present value of the defined benefit obligations
and the related current service cost and past service cost, were measured using the Projected Unit Credit Method.

(b) The Weighted average incremental borrowing rate of 9.50% p.a. for local currency borrowings has been applied for measuring
the lease liability at the date of initial application.

(c) The Company incurred H 13.42 million for the year ended 31 March 2025 (31 March 2024: H 12.07 million) towards expenses
relating to leases in statement of profit and loss. Lease rent incurred not falling under the scope of Ind AS 116 amounted to H
2.17 million for the year ended 31 March 2025 (31 March 2024: H 2.00 million). (refer Note 35).

(d) Total cash outflow for leases for year ended 31 March 2025 is H 9.80 million (31 March 24: H 9.44 million).

(e) General Description of leasing agreements:

- Leased Assets: Office premises and leasehold land

- Future Lease rentals are determined on the basis of agreed terms.

- At the expiry of lease terms, the Company has an option to return the assets or extend the term by giving notice in writing.

- Lease agreements are generally cancellable and are renewable by mutual consent on mutually agreed terms.

(f) Please refer note 7 for carrying value of Right of Use Assets for the year ended 31 March 2025

Major customer

Revenue from a customer i.e. a subsidiary based in U.S.A. is H 473.13 million is in excess of 10% of the Company's revenue for
the year (31 March 2024: H 456.40 million from a subsidiary based in U.S.A) (Refer note 42 for related party disclosures).

40 Earnings per share (EPS)

Basic EPS amounts are calculated by dividing the profit for the year attributable to equity holders by the weighted average
number of Equity shares outstanding during the year.

Diluted EPS amounts are calculated by dividing the profit attributable to equity holders by the weighted average number
of Equity shares outstanding during the year plus the weighted average number of Equity shares that would be issued on
conversion of all the dilutive potential Equity shares into Equity shares.

41 Financial instruments

i. Financial instruments - Fair values and risk management

A. Accounting classification and fair values

The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their
levels are presented below. It does not include the fair value information for financial assets and financial liabilities not
measured at fair value if their carrying amount is a reasonable approximation of fair value.

B. Measurement of fair values

The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable
or unobservable and consists of the following three levels:

• Level 1 - Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2 - Inputs are 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 are not based on observable market data (unobservable inputs). Fair values are determined in whole or in
part using a valuation model based on assumptions that are neither supported by prices from observable current market
transactions in the same instrument nor are they based on available market data.

The cost of unquoted investments included in Level 3 of fair value hierarchy approximate their fair value because there is a wide
range of possible fair value measurements and the cost represents estimate of fair value within that range.

C. Financial risk management

The Company has exposure to the following risks arising from financial instruments:

Ý Credit risk;

Ý Liquidity risk; and

Ý Market risk

i. Risk management framework

The Company’s board of directors has overall responsibility for the establishment and oversight of the Company’s risk
management framework. The board of directors has established the Risk Management Committee, which is responsible
for developing and monitoring the Company’s risk management policies. The committee reports regularly to the board of
directors on its activities

The Company’s risk management policies are established to identify and analyse the risks faced by the Company, to
set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and
systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. The Company,
through its training and management standards and procedures, aims to maintain a disciplined and constructive control
environment in which all employees understand their roles and obligations.

The audit committee oversees how management monitors compliance with the company’s risk management policies and
procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Company.
The audit committee is assisted in its oversight role by internal audit. Internal auditor undertakes both regular and ad hoc
reviews of risk management controls and procedures, the results of which are reported to the audit committee.

ii. Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to
meet its contractual obligations, and arises principally from the Company’s receivables from customers and investment
securities. Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the
creditworthiness of customers to which the Company grants credit terms in the normal course of business. The Company
establishes an allowance for doubtful debts and impairment that represents its estimate of incurred losses in respect of
trade and other receivables and investments.

Trade and other receivables

The Company’s exposure to credit risk is influenced mainly by the individual characteristics of each customer. The
demographics of the customer, including the default risk of the industry and country in which the customer operates,
also has an influence on credit risk assessment.

At 31 March 2025, the carrying amount of the Company’s most significant customer accounted for H 118.22 million
(31 March 2024 - H 167.44 million)

Investments

The Company limits its exposure to credit risk by generally investing in liquid securities and only with counterparties that
have a good credit rating. The Company does not expect any losses from non-performance by these counter-parties, and
does not have any significant concentration of exposures to specific industry sectors or specific country risks.

Other than trade and other receivables, the Company has no other financial assets that are past due but not impaired.

iii. Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity
is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both
normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

The Company has obtained fund and non-fund based working capital lines from various banks. The Company invests its
surplus funds in bank fixed deposit and mutual funds which carry no/low mark-to-market risks. The Company monitors
funding options available in the debt and capital markets with a view to maintaining financial flexibility.

Exposure to liquidity risk:

The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross
and undiscounted except in case of lease liabilities where the amounts are mentioned on discounted basis, and include
estimated interest payments:

iv. Market risk

Market risk is the risk that changes in market prices - such as foreign exchange rates, interest rates and equity prices
- will affect the Company’s income or the value of its holdings of financial instruments. Market risk is attributable to all
market risk sensitive financial instruments including foreign currency receivables and payables and long term debt. We
are exposed to market risk primarily related to foreign exchange rate risk. Thus, our exposure to market risk is a function
of revenue generating and operating activities in foreign currency. The objective of market risk management is to avoid
excessive exposure in our foreign currency revenues and costs.

Currency risk

The Company is exposed to currency risk on account of its operations in other countries. The functional currency of the
Company is Indian Rupee. The exchange rate between the Indian rupee and foreign currencies has changed substantially
in recent periods and may continue to fluctuate substantially in the future. Consequently, the Company uses derivative
instruments, i.e. foreign exchange forward contracts to mitigate the risk of changes in foreign currency exchange rates in
respect of its highly probable forecasted transactions and recognized assets and liabilities.

43 Employee share-based payment plans

a) Description of share-based payment arrangements:

As at 31 March 2025, the Company has the following share-based payment arrangements for employees.

‘AETL Employee Stock Option Scheme 2022'- (”AETL ESOS 2022”) AETL ESOS 2022, 1st grant provides for the grant of 576,000
stock options to specified employees on 12 August 2023. The AETL ESOS 2022 had been formulated by Board of Directors which
was further adopted by Nomination and Remuneration committee. The Shareholders approved scheme on 12 August 2023. The
plan entitles specified employees to purchase shares in the Company at the stipulated exercise price, subject to compliance
with vesting conditions. As per the plan, holders of vested options are entitled to purchase one equity share of face value of H 2
each for every option as per the scheme.

576,000 Equity Shares of Face Value of H 2 each are reserved for issue under AETL Employee Stock Option Scheme 2022 (AETL
ESOS2022)

*The Committee of Corporate Social Responsibility had approved the budget of H 19.24 million (31 March 2024: 15.59 million),
the Company contributes to the various projects undertaken by various organisations. During the year the amount spent is H
7.97 million (31 March 2024: H 11.28 million) on the ongoing projects and H 0.5 million towards current year project (31 March
2024: H Nil). The Company has deposited the balance unspent amount of H 10.77 million (31 March 2024: H 4.31 million) in a
separate bank account.

48 Acquisition of additional stake in JC Biotech Private Limited

On 5 March 2024, the Company has acquired additional stake of 5.89% in its subsidiary JC Biotech Private Limited for a
consideration of H 56.07 million. Post this additional acquisition the Company holds 95.72% stake in the subsidiary.

49 Investment in Advanced Enzymes Europe B.V.

On 19 December 2024, the Company invested H 478.18 million in Advanced Enzymes Europe B.V. ('AEEBV') (wholly owned
subsidiary) by way of subscription to 3,623,163 equity shares. The value per equity share is EUR 1.48 and the face value of EUR
1 per share. Pursuant to this the Company now holds 7,900,000 equity share of AEEBV and the Company continues to be 100%
shareholder of AEEBV.

50 Proposed Dividend

The Board of Directors recommended a final dividend for the financial year 2024-25 of H 1.20/- (31 March 2024: H 1.10) per equity
share of the face value of H 2/- each, and the same will be paid after approval of shareholders in the Annual General Meeting of
the Company.

51 Impairment of investment in Advanced Enzymes Europe B.V.

During the year ended 31 March 2024, the Company has carried out fair value assessment of its investment in Advanced Enzymes
Europe B.V. (AEEBV) after considering past business performance, prevailing business conditions and revised expectations of
its future performance and this assessment has resulted in impairment loss of H 189.48 million of investment in the subsidiary.

56 Conversion of loan to Advanced Enzymes Europe B.V. ('AEEBV') into equity

Effective date 7 April 2023, loan given by the Company to Advanced Enzymes Europe B.V. (AEEBV) including the outstanding
interest aggregating to H 329 million got converted into 2,276,837 fully paid up equity shares. The value per equity share is EUR
1.63 and the face value of EUR 1 per share. Pursuant to this conversion, the Company now holds 4,276,837 equity share of
AEEBV and the Company continues to be 100% shareholder of AEEBV.

57 Voluntary strike off of Advanced Enzymes Malaysia Sdn. Bhd. ('AEM')

Effective 8 November 2023, the wholly owned subsidiary AEM was struck off on 8 November 2023 after approval from Registrar
of Companies, Malaysia , and status of AEM is now appearing as ‘Dissolved’. Consequently, AEM ceases to be the subsidiary of
the Company. The Company has written off its investment in equity share capital and loan given by the Company to AEM along
with interest receivable and corresponding provision created against investment, loan and interest receivable is also released.
There is no impact on the profitability of the Company in the current year.

58 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 transactions with companies struck off.

(iii) The Company has complied with the requirement with respect to number of layers as prescribed under section 2(87) of
the Companies Act, 2013 read with the Companies (Restriction on number of layers) Rules, 2017.

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

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

(vi) The Company has not advanced or loaned 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 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

(vii) The Company has not received any fund from any person(s) or entity(ies), 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.

(viii) 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 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.

59 Previous year amounts have been regrouped / reclassified wherever necessary.

for M S K A & Associates for and on behalf of the Board

Chartered Accountants

Firm’s Registration No: 105047W

Amrish Vaidya Mukund Kabra Vinodkumar Jajoo

Partner Wholetime Director Director

Membership No.: 101739 DIN : 00148294 DIN : 08224980

Place : Thane Place : Nashik

Sanjay Basantani Beni P. Rauka

Place: Thane Company Secretary Chief Financial Officer

Date: 13 May 2025 Membership No: A19637 Membership No: 039980

Place : Thane Place : Thane