అకౌంట్స్ గమనికలుBetala Global Securities Ltd.

Note 18 Contingent Assets and Liabilities

There are no contingent assets and liabilities during the year.

Note 19 Financial Instruments

(i) Capital management

For the purpose of the Compan/ s capital management, capital includes issued equity capital, securities premium and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Compan/ s Capital management is to maximise the shareholder value

The Company''s objective when managing capital are to

• Safeguard their ability to continue as a going concern, so that they can continue to provide return for shareholders and benefits for other stakeholders and

• Maintain an optimal capital structure to reduce the weighted average cost of capital.

In order to maintain or adjust the capital structure, the Company may adjust the amount of dividend paid to shareholders, return capital to shareholders, issue new shares, or sell non-core assets to reduce the debt.

Note 20 Relationship with struck off companies

There are no transactions with struck off companies for the year ending March 31, 2026 and March 31,2025.

Note 21 Listing Regulations

The Company had been delisted from BSE Limited during the year ending March 31, 2026, against which the Company preferred an appeal before the Securities Apellate Tribunal. The appeal has been disposed of favourably vide order dated May 08, 2026. The appellate order stipulates that the Company shall ensure continuous compliance with the LODR Regulations and applicable laws, failing which BSE Limited retains the right to reinstate the delisting status within four weeks of restoration. The management has confirmed that all necessary steps are being actively pursued to comply with the conditions of the appellate order.

1. Previous year figures have been regrouped wherever necessary.

2. Contingent Liabilities - NIL

3. AS.22 "ACCOUNTING FOR TAXES ON INCOME" issued by ICAI, is applicable to the company. However as a matter of prudence no deferred tax assets has been recogonised in the Accounts.

4. Related Party Transactions

List of Related Parties

Associates Concern

1. Volvie Capital Management (P) Ltd

Key Management Personnel (KMP)

1.R.C.Betala

1.1 Previous year figures have been regrouped wherever necessary.

1.2 Contingent Liabilities - NIL

1.3 AS.22 "ACCOUNTING FOR TAXES ON INCOME" issued by ICAI, is applicable to the company. However as a matter of prudence no deferred tax assets has been recogonised in the Accounts.

1.4 Related Party Transactions List of Related Parties

Associates Concern

1. Volvie Capital Management (P) Ltd

2. Volvie Capital Management Pte Ltd

Key Management Personnel (KMP)

1. Previous year figures have been regrouped wherever necessary.

2. Dues to MSME Units : NIL

3. Contingent Liabilities - NIL

4. AS.22 "ACCOUNTING FOR TAXES ON INCOME" issued by ICAI, is applicable to the company. However as a matter of prudence no deferred tax assets has been recogonised in the Accounts.

5. Related Party Transactions

List of Related Parties

Associates Concern

1. Volvie Capital Management (P) Ltd

2. Volvie Capital Management Pte Ltd

Key Management Personnel (KMP) LR.C.Betala There are no related party transactions during the year under review and during the previous year.

1. Previous year figures have been regrouped wherever necessary.

2. Dues to MSME Units: NIL

3. Audit Fees

4. Contingent Liabilities - NIL

5. AS.22 "ACCOUNTING FOR TAXES ON INCOME" issued by ICAI, is applicable to the company. However as a matter of prudence no deferred tax assets has been recogonised in the Accounts.

6. Related Party Transactions List of Related Parties

Associates Concern

1. Volvie Capital Management (P) Ltd

2. Volvie Capital Management Pte Ltd Key Management Personnel (KMP)

1 R.C.Betala There are no related party transactions during the year under review and during the previous year.

If undelivered please return to: BETALA GLOBAL SECURITIES LIMITED Registered Office: No.24, Revanier Street, Chennai - 600 003.

1. Age of Debtors : As at 31.03.2000 As at 31.03.1999 Due for more than 6 months - 1,68,830 Due for less than 6 months 6,730 - and considered good,

2. All loans are unsecured but considered good.

3. Foreign Exchange income of Rs.73,2837- has been received as incentive from Citicorp and American Express Bank.

4.Previous years figures have been regrouped where necessary.

5. The company has not written off Rs.1,48,8247- relating to share issue expenses during the year.Consequently the profit is overstated to that extent.