Rights, preferences and restrictions attached to shares

The Company has issued only one class of equity shares having a par value of Rs. 10.00 per share. Each equity shareholder is entitled to one vote per share. 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, in proportion to their shareholding. Any dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend.

* The Company has issued and allotted 35,92,000 Warrants at Rs. 62/- per warrant (including a premium of Rs. 52/- per Warrant) convertible into 35,92,000 Equity Share of Rs. 10/- each to Promoter, Promoter Group and certain identified Non-Promoter person on a preferential basis and during the year, out of 35,92,000 warrants, 30,32,000 warrants were converted into equity shares and 5,60,000 Warrants were outstanding for conversion into Equity Shares as on 31st March, 2025.

- The principal amount and the interest due thereon, the amount of interest paid by the buyer in terms of section 16 of the Micro, Small and Medium Enterprises Development Act, 2006, the amount of interest due & payable forthe period of delay in making payment and the mount of interest accrued as well as paid at the end of the year under report is NIL of MSME Supplier.

The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors, such as supply and demand in the employment market. And as on date there is no concept of Plan Assets Pre-Existed in the Compnay hence the disclosure with respect to Plan asset is not required

i) Transactions with Subsidieary, joint venture and Associates,. during the period:

The Company has incorporated a wholly-owned subsidiary in the United States of America, namely "DEV LABTECH VENTURE INC", having its registered office at 16192, Coastal HWY Lewels Delaware USA-19958. Since company doesn't have any subsidiaries, associates or joint ventures except this one and the company is newly incorporated hence No question of raising about transaction with subsidiaries does not raised and does not coming to the picture, joint ventures or associate companies.

• Earnings available for debt service = Profit for the year (before taxes) Finance costs Depreciation and Amortisation Expense

• Total debt service = Finance costs Principal Repayments

• Capital employed = Shareholders' funds Long Term Borrowings Short Term Borrowings Deferred Tax Liabilities (Net) - Intangible assets - Intangible Assets under development

33 Other Disclosure

1) There is no any Immovable Property owned by the Company of which Title Deed not held in name of the Company.

2) The Company has not revalued any of its Property, Plant & Equipment during the year.

3) The Company has not granted any Loans or Advances in the nature of loan to promoters, directors, KMPs and the related parties either severally or jointly with any other person, that are repayable on demand or without specifying any terms or period of repayment.

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

5) The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

6) There is no Scheme of Arrangements approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013.

7) The company has no 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.)

8) The company have not traded or invested in Crypto currency or Virtual Currency during the year.

9) The company does not have any transactions with companies struck off.

10) The company have 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.

11) The company have 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.

12) The Company has not declared any dividend during the financial year under review.

13) The provisions of Section 135 of the Companies Act, 2013 are not applicable to the Company, hence details regarding CSR activities are not provided.

14) Section 2(87) of the Companies Act, 2013 regarding number of layers of Companies is not applicable to the Company.

34 The standalone financial statements are presented in Indian Rupees which is also the Company's functional currency. All amounts have been rounded off to the nearest lakh, except share data and as stated otherwise.

35 Previous reporting period's figures have been regrouped / reclassified wherever necessary to correspond with the current reporting period's classifications / disclosure.