During FY 2025-26, Company has issued 45,000 equity shares as a Right issue having pari passu rank with existing equity shares of the company and also issued 47,88,000 equity share as Bonus Shares. Basic and Diluted EPS of previous years (FY 2024-25) are restated to give the effect of Bonus share issued during FY 2025-26.

Additionally, during the year company had made an Initial public offer (IPO) of 19,20,000 equity shares of face value of Rs. 10 each fully paid up for cash at a price of Rs.129 per equity shares (including share premium of Rs. 119 per equity share) aggregating to Rs.24,76,80,000/-

The equity shares of the company got listed on BSE SME Platform on 4 February , 2026.

During the FY 2024-25, company has issued equity share of 1,27,000 amounting to Rs.130 each (face value Rs.10). The Company has only one class of Equity Shares having a par value of Rs.10/- per share. Each holder of Equity Share is entitled to one vote per share.

(i) Rights, preferences and restrictions attached to shares

Equity Shares: 1) The Company has only one class of Equity Shares having a par value of Rs. 10/- per share. Each holder of Equity Share is entitled to one vote per share. The Company has not declared any dividend.

2) 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 shareholders.

During the year FY 2025-26; the company had made an intial public offering (IPO) of 19,20,000 equity shares of face value of Rs. 10 each and also issued 45,000 equity shares as a Right issue having pari passu rank with existing equity shares of the company and also issued 47,88,000 equity share as Bonus Shares. During the FY 2024-25, company has issued equity share of 1,27,000 amounting to Rs. 130 each (face value Rs. 10) Basic and Diluted EPS of previous years (FY 2024-25) are restated to give the effect of Bonus share issued during FY 2025-26.

Nature of Reserve and Surplus Securities Premium

During the year FY 25-26; the company had made an intial public offering (IPO) of 19,20,000 equity shares of face value of Rs.10 each fully paid up for cash at a price of Rs. 129 per equity shares (including share premium of Rs.119 per equity share) & Also issued equity shares of 45,000 having face value 10 and security premium 120 (through Right shares). Further, Company has issued Bonus shares amounting to Rs.4,78,80,000 (4788000 numbers of shares - having face value of Rs. 10); part from security premium and part from free reserve)

During FY 2024-25, company has issued equity shares of 1,27,000 having face value 10 and security premium 120 (through Right shares).

1. Reasons for Variances

Current Ratio : The Current Ratio increased by 316.84% during the year primarily due to a significant increase in current assets (as unutilized IPO money are kept in short term FD Rs. 655.48 lacs) and improvement in the Company's liquidity position as compared to the previous year.

2. Debt Equity Ratio: The Debt-Equity Ratio decreased by 84.39% during the year primarily due to reduction in borrowings and increase in shareholders' equity due to IPO.

3. Return on equity ratio: The Return on Equity decreased by 71.14% during the year primarily due to a significant increase in shareholders' equity as compared to the growth in profit after tax.

4. Trade Payable Turnover ratio: The Trade Payables Turnover Ratio increased by 165.06% during the year primarily due to higher purchase volume and faster settlement of trade payables as compared to the previous year.

5. Net Capital Turnover ratio: The Net Capital Turnover Ratio decreased by 64.63% during the year primarily due to a significant increase in working capital as compared to the growth in revenue.

6. Return on Capital Employed: The Return on Capital Employed decreased by 56.85% during the year primarily due to a significant increase in capital employed as compared to the growth in operating profits.

7. Debt Service Coverage Ratio: The Debt Service Coverage Ratio increased by 42.25% during the year primarily due to improvement in operating profitability and enhanced debt servicing capacity of the Company.

34 Other Statutory Disclosures as per the Companies Act, 2013

1. Title deeds of Immovable Property are held in name of the Company.

2. The Company has not granted any Loans or Advances in the nature of loans to promoters, Directors, KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, that are (a) repayable on demand or (b) without specifying any terms or period of repayment.

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

4. The Company has not declared willful defaulter by any bank or financial institution or other lender.

5. Based on the information available with the Company, the Company does not have any transactions with companies struck off u/s 248 of the Companies Act, 2013.

6. The Company has not traded or invested in Crypto currency or Virtual Currency during the audited period.

7. 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.

8. 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.

9. The Company has not entered into any such transaction which is not recorded in the books of account 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).

10. The Company has not entered into any scheme of arrangement therefore approval of competent authority in terms of sections 230 to 237 of the Companies Act, 2013 is not required.

11. The Company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies beyond the statutory period.

35 . Regrouping

1. The figures of the previous year have been re-arranged, re-grouped and re- classified wherever necessary.

2. Trade payable and Trade receivable balances are re-grouped according to its nature of transactions and accordingly previous year ageing is also regrouped accordingly.