1. In the opinion of the Board, the current assets, loans and advances are approximately of the value stated if realized in the ordinary course of business. The provision for all known liabilities is provided and the same are adequate.

2. Figures for the previous year have been recast/regrouped/rearranged, wherever considered necessary.

3. Balance due to/from parties and other liabilities are subject to confirmation.

4. Figures in the Balance Sheet, Profit & Loss account have been rounded off to the nearest of rupee.

5. There is no information available for Micro, small and medium Enterprises, to whom the Company owes dues, which are outstanding for more than 45 days as at 31st March 2023. This information as required to be disclosed under the Micro, small and medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified to the extent of information gathered.