అకౌంట్స్ గమనికలుHit Kit Global Solutions Ltd.

Mar 31, 2025

Explanation.- The terms ''appointed day'', ''buyer'', ''enterprise'', ''micro enterprise'', ''small enterprise'' and ''supplier'', shall have the same meaning as assigned to them under clauses (b), (d), (e), (h), (m) and (n) respectively of section 2 of the Micro, Small and Medium Enterprises Development Act, 2006.]

The Company has only one class of equity share having par value of Rs. 2/- per share. Each holder of equity share is entitled to one vote per share held. All the equity shares rank pari passu in all respects including but not limited to entitlement for dividend, bonus issue and rights issue. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all liabilities in proportion to their shareholding.

The carrying amounts of trade receivables, cash and bank balances, current loans, current borrowings, and trade payables are considered to be approximately equal to the fair value.

I. Fair value hierarchy

The fair values of the financial assets and liabilities are included at the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

This section explains the judgements and estimates made in determining the fair values of the financial instruments that are

(a) recognised and measured at fair value and,

(b) measured at amortised cost and for which fair values are disclosed in the financial statements.

To provide an indication about the reliability of the inputs used in determining fair value, the company has classified its financial instruments into the three levels prescribed under the Indian accounting standard. An explanation of each level is as follows :

Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices. For example, listed equity instruments that have quoted market price.

Level 2: The fair value of financial instruments that are not traded in an active market (for example, traded bonds, over-the- counter derivatives) is determined using valuation techniques which maximise the use of observable market data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2.

Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3. This is the case for unlisted equity securities, contingent consideration and indemnification asset included in level 3.

II. Valuation techniques used to determine fair value

Significant valuation techniques used to value financial instruments include: o Use of quoted market price or dealer quotes for similar instruments o Using discounted cash flow analysis.

The fair values computed above for assets measured at amortised cost are based on discounted cash flows using a current borrowing rate.

They are classified as level 2 fair values in the fair value hierarchy due to the use of unobservable inputs.

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

• Credit risk ;

• Liquidity risk ; and

• Market risk

A. Credit risk

Credit risk refers to the risk of default on its obligation by the counterparty resulting in a financial loss. The company is exposed to credit risk from its operating activities (primarily for trade receivables and loans) and from its financing activities (deposits with banks and other financial instruments).

Credit risk management

Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the credit worthiness 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.

The Company''s maximum exposure to credit risk as at 31 March,2025 and 2024 is the carrying value of each class of financial assets

i Trade and other receivables

Credit risk on trade receivables is limited based on past experience and management''s estimate.

ii Cash and Cash Equivalents

The Company held cash and bank balance with credit worthy banks of Rs. 24,70,648 /- at 31st March 2025 , and (Rs. 73,560/- at March 31, 2024). The credit risk on cash and cash equivalents is limited as the Company generally invests in deposits with banks where credit risk is largely perceived to be extremely insignificant.

B. Liquidity risk

Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time or at a reasonable price. For the Company, liquidity risk arises from obligations on account of financial liabilities -trade payables and borrowings.

Liquidity risk management

The Company''s approach to managing liquidity is to ensure that it will have sufficient funds to meet its liabilities when due without incurring unacceptable losses. In doing this, management considers both normal and stressed conditions. A material and sustained shortfall in our cash flow could undermine the Company''s credit rating and impair investor confidence.

The Company maintained a cautious funding strategy, with a positive cash balance throughout the year ended 31st March, 2025 and 31st March, 2024. This was the result of cash delivery from the business. Cash flow from operating activities provides the funds to service the financing of financial liabilities on a day-to-day basis. The Company''s treasury department regularly monitors the rolling forecasts to ensure it has sufficient cash on-going basis to meet operational needs. Any short term surplus cash generated by the operating entities, over and above the amount required for working capital management and other operational requirements, are retained as cash and cash equivalents (to the extent required).

C. 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. The Company is exposed to market risk primarily related to interest rate risk and the market value of the investments.

i Currency Risk

The functional currency of the Company is Indian Rupee. Currency risk is not material, as the Company does not have any exposure in foreign currency.

ii Interest Rate Risk

Interest rate risk can be either fair value interest rate risk or cash flow interest rate risk. Fair value interest rate risk is the risk of changes in fair values of fixed interest bearing investments because of fluctuations in the interest rates. Cash flow interest rate risk is the risk that the future cash flows of floating interest bearing investments will fluctuate because of fluctuations in the interest rates.

Exposure to interest rate risk

According to the Company interest rate risk exposure is only for floating rate borrowings. Company does not have any floating rate borrowings on any of the Balance Sheet date disclosed in this financial statements. iii Price Risk

Price risk is the risk that the fair value of a financial instrument will fluctuate due to changes in market traded price. It arises from financial assets such as investments in quoted instruments.

a Fair value sensitivity analysis for fixed rate Instruments

The Company does not account for any fixed rate financial assets or financial liabilities at fair value through Profit or Loss. Therefore, a change in interest rates at the reporting date would not affect Profit or Loss. b Cash flow sensitivity analysis for variable rate Instruments

The company does not have any variable rate instrument in Financial Assets or Financial Liabilities.

26 Capital Management

The company''s objectives when managing capital are to

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

• maintain an optimal capital structure to reduce the cost of capital.

The capital structure of the Company is based on management''s judgement of the appropriate balance of key elements in order to meet its strategic and day-today needs. We consider the amount of capital in proportion to risk and manage the capital structure in light of changes in economic conditions and the risk characteristics of the underlying assets.

The management monitors the return on capital as well as the level of dividends to shareholders. The Company will take appropriate steps in order to

maintain or if necessary adjust its capital structure

(i) The company does not hold any immovable property whose title deeds are not held in the name of the company or held jointly with other. Land at Lonavala purchased is held in the name of the Company.

(ii) During the year, the Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets).

(iii) The company does not hold any intangible assets during the year.

(iv) No proceedings have been initiated during the year or are pending against the Company as at March 31, 2025 for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder.

(v) No Loans or Advances in the nature of loans has been granted to promoters, Directors, KMPs and the related parties (as defined under Companies Act, 2013) during the year.

(vi) The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

(vii) The Company has not borrowed any amount from banks or financial institutions on the basis of security of current assets.

(viii) As per the information available with us, the Company did not have any transactions with companies struck off during the financial year.

(ix) Following Ratios to be disclosed:-

(x) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year 2024-25

(xi) The Company does not have any pending creation, satisfaction or registration of charge with ROC.

(xii) Due to Non-availability of information about the amount dues to small/micro undertaking, we are unable to comment that the interest if any is due to such undertaking or not.

(xiii) There is no obligation in respect of gratuity and leave encashment during the year.

(xiv) Balances are relied upon as per books of accounts wherever the confirmations from debtors /creditors /Loans /Advances are not available. Debtors and Creditors Balances are subject to Confirmation. Debtors & Creditors Balances are as per Management Representation and relied upon by the Auditors.

(xv) Corporate social responsibility

(a)

Amount required to be spent by the company during the year NIL

(b)

Amount of expenditure incurred NIL

(c)

Nature of CSR activities NIL

(xvi)

(a) No funds (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entity ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Benefi ciaries.

(b) No funds (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

^(c) There is no "undisclosed income" which has been reported by the Company during the assessment.

(xvii) Auditor’s Response

For legal and regulatory our procedures included examining legal options obtained by management; meeting with management and examining relevant correspondence; discussing litigations with Company''s legal counsel; assessing management''s conclusions through understanding precedents set in similar cases. In light of the above, we examined the level of provisions recorded and assessed the adequacy of _disclosures in financial statements.

5) The Company had a Joint Venture under the name Engineers India Associates which has been terminated as on 31st March, 2025. Hence, the Company has not prepared Consolidated Financial Statements

6) The previous year’s figures have been regrouped /reclassified wherever considered necessary.

The accompanying notes are an integral part of the financial statements.

---

Mar 31, 2024

7. Provisions and Contingent Liabilities

Provisions are recognized when the Company

(a) has a present obligation (legal or constructive) as a result of a past event,

(b) it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation and

(c) reliable estimate can be made of the amount of the obligation.

Provisions are measured at the best estimate of the expenditure required to settle the present
obligation at the Balance Sheet date. If the effect of the time value of money is material,
provisions are discounted to reflect its present value using a current pre-tax rate that reflects
the current market assessments of the time value of money and the risks specific to the
obligation. When discounting is used, the increase in the provision due to the passage of time is
recognized as a finance cost.

Contingent liabilities are disclosed when there is a possible obligation arising from past events,
the existence of which will be confirmed only by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the control of the Company or a present
obligation that arises from past events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of the amount cannot be made.

8. Employee Benefits/ Retirement Benefits:

Employee benefits include provident fund, superannuation fund, gratuity fund, compensated
absences, long service awards and post-employment medical benefits.

Short-term Obligation:

Short-term employee benefits like salaries, wages, bonus and welfare expenses payable wholly
within twelve months of rendering the services are accrued in the year in which the associated
services are rendered by the employees and are measured at the amounts expected to be paid
when the liabilities are settled.

Long-term Obligation:

Compensated absences which are not expected to occur within twelve months after the end of
the period in which the employee renders the related service are recognized as a liability at the
present value of the defined benefit obligation as at the Balance Sheet date less the fair value
of the plan assets out of which the obligations are expected to be settled. Long Service Awards
are recognized as a liability at the present value of the defined benefit obligation as at the
Balance Sheet date.

Defined Contribution Plans

Contributions to defined contribution schemes such as employees'' state insurance, labour
welfare fund, superannuation scheme, employee pension scheme etc. are charged as an
expense based on the amount of contribution required to be made as and when services are
rendered by the employees. Company''s provident fund contribution, in respect of certain
employees, is made to a government administered fund and charged as an expense to the
Statement of Profit and Loss. The above benefits are classified as Defined Contribution
Schemes as the Company has no further defined obligations beyond the monthly contributions.

9. Earnings Per Share

Basic earnings per share is computed by dividing the net profit for the period attributable to
the equity shareholders of the Company by the weighted average number of equity share
outstanding during the period. The weighted average number of equity shares outstanding
during the period and for all periods presented is adjusted for events, such as bonus shares,
other than the conversion of potential equity shares that have changed the number of equity
shares outstanding, without a corresponding change in resources.

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

B. Other Notes to Accounts

1) In the opinion of the management, the current assets, loans and advances have the values on
realization in the ordinary course of business at least equal to the amounts at which they are
stated in the balance sheet, except for trade receivables and loans and advances which are
covered under the management''s policy in respect of bad and doubtful debts as taken in the
previous years, if any.

2) Debit and Credit balances are subject to confirmation and reconciliation.

3) There are no dues to Micro, Small & Medium Enterprises as at Balance Sheet date and no
interest has been paid to any such parties. This is based on the information on such parties
identified on the basis of information available with the Company and relied upon by the
auditors.

5) The Company has a Joint Venture under the name Engineers India Associates which is not
operational as on 31st March, 2024 other than the investment made. Hence, the Company has
not prepared Consolidated Financial Statements

6) The previous year figures have been regrouped /reclassified wherever considered necessary.

The accompanying notes are an integral part of the financial statements.

For Ishwarlal & Co. ON BEHALF OF BOARD

Chartered Accountants For Hit Kit Global Solutions Limited

Firm Regn. No. 103767W (CIN: L70100MH1988PLC049929)

Sd/- Sd/- Sd/-

Ishwarlal Chaplot Premlata Purohit Kamal Agarwal

Proprietor Chairperson Managing Director

Membership No. 031179 DIN: 07846020 DIN: 07646000

Sd/- Sd/-

Place: Mumbai Ritaben Paras Bhojani Khushboo Doshi

Date: 15^th April, 2024 Chief Financial Officer Company Secretary

---

Mar 31, 2014

Note : 1

Company Overwiew

Hit Kit Gloabal Solutions Limited ("the company") is engaged in retail software marketing. The Company is engaged in selling of farms and vegetable produce in the market.

Note : 2

TRADE PAYABLES:

There are no Micro, Small and Medium Enterprises in respect of whom the Company dues are outstanding for more than 45 days at the Balance Sheet date. The above information regarding Micro, Small and Medium enterprises have been determined to the extent such parties have been identifiable on the basis of information abailable with the Company and relied upon by the auditors.

i) The Company is exempted from payment of Gratuity Act, 1972 in view of its strength of employee being less than threesold limit attracting the applicability of the said statute and as such no provision has been made for the said liability.

Note : 3

There are no amounts due and outstanding to be credited to Investor Education and Protection Fund.

Note : 4

Laibilities and Assets : The balance in parties accounts are subject to confirmation and reconciliation, if any. In the opinion of the management all current liabilities and current assets including sundry debtors and loans and advances in the normal course of business would be relize the value at least to the extent stated in the Balance Sheet.

Note : 5

Foreign Currency Transactions :

No foreign Currency Transactions are done by the company during the year under report.

Note : 6

Contigent Liabilites : Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of past events and it is probable that there will be an outflow of resources. Contingent liabilities are not recognised but are disclosed in the notes. Contingent assets are neither recognised nor disclosed in the financial statement.

Note : 7

Segment Accounting in terms of AS 17 issued by the Institute of Chartered Accountans of India : The Company operates in single segment in "Retail Business".

Note : 8

As required by the Accounting Standard 18 "Related Party Disclouser" are given below:

A. List of Related Parties

i) Promoters:

Webnet Infoways Limited

ii) Key Management Personnel & other relatives:

Shri. Anand Agarwal (Managing Director, resigned w.e.f. 25th March, 2014)

Shri. Manish Suryavanshi (Compliance Officer)

Shri. Rajesh Mavani (Chief Financial Officer w.e.f. 25th March, 2014)

B. Transaction with Related Parties : ( Previous year figures in italics)

i) With related party referred to in a (i) above :

- Advance given : Rs. 1,30,30,000/- (Rs. 70,72,000/-)

- Advance received back : Rs. 2,01,02,000/- (NIL)

i) Key Management Personnel & other relatives:

- Salary paid: Rs. 96,000/- (Rs. 59,000/-)

C. No Balances were outstanding at the end of the current year (P.Y. 70,72,000/-) from / to any of the Related parties;

Note : 9

The previous year figures have been accordingly regrouped/reclassified and presented to conform to the current year''s classification. Figures have been rounded off to nearest rupee wherever applicable.

---

Mar 31, 2013

Company Overwiew

Hit Kit Gloabal Solutions Limited ("the company") is engaged in retail software marketing. The Company is engaged in selling of farms and vegetable produce in the market.

Note : 1

There are no amounts due and outstanding to be credited to Investor Education and Protection Pund.

Note : 2

Laibilities and Assets : The balance in parties accounts are subject to confirmation and reconciliation, if any. In the opinion of the management all current liabilities and current assets including sundry debtors and loans and advances in the normal course of business would be relize the value at least to the extent stated in the Balance Sheet.

Note: 3

Foreign Currency Transactions :

Mo foreign Currency Transactions are done by the company during the year under report.

Note: 4

Continent Liabilites : Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of past vents and it is probable that there will be an outflow of resources. Contingent liabilities are not recognised but are disclosed in the notes. Contingent assets are neither recognised nor disclosed in the financial statement.

Note : 5

Segment Accounting in terms of AS 17 issued by the Institute of Chartered Accountans of India : The Company operates in single segment in "Retail Business".

Note: 6

As required by the Accounting Standard 18 "Related [''arty Disclouser" are given below: A. List of Related Parties l) Promoters:

Vebnet Infowavs Limited ii) Key Management Personnel & their relatives : Shn. Anand Agarvval (Managing Director)

B Transaction with Related Parties : ( Previous year figures in italics) i) With related party referred to in A (i) above:

- Advance Given : Rs. 70,72,000/-

ii) With related party referred to in A (ii) above :

- Remuneration : Rs. NIL (Rs. 7,29,700/- )

C. Rs. 70.72 L Balances were outstanding at the end of theC.Y. (P.Y.:Rs. NIL) from/ to the Related Parties in A(i) above:

Note: 7

Quantitative Information :

As per the legal opinion obtained by the management, the provisions of clause 3 (ii) of Schedule VI of Part 11 of Companies Act, 1956 are not applicable to the company and as such no quantitative details are given.

Note : 8

The company prepares and presents its financial statement as per Schedule VI to the Companies Act, 1956, as applicable to it from time to time. In view of the revision to the Schedule VI as per a notification issued during the vear bv the Central Government, the the financial statement for the financial year ended 31st March, 2012 have been prepared as per requirments of the Revised Schedule VI to the Companies Act, 1956. The previous year figures have been accordingly regrouped/ reclassified and presented to conform to the current year''s classification. Figures have been rounded off to nearest rupee wherever applicable.

---

Mar 31, 2012

Note : 1

Company Overview

Hit Kit Gloabal Solutions Limited ("the company') is engaged in retail software marketing. The Company is engaged in selling of farms and vegetable product in the market.

a. Terms/Rights attached to Equity shares

The Company has one dass of issued shares referred lo as equity shares having a par value of Rs. 2/- each holder of equity shares is entitled to one vote per share. The dividend proposed by the board of directors, if any, is subject to the approval of shareholders in Annual General Meeting. All shares rank equally with regards to the Company's residual assets.

i) as perfection ortne Companies Act, isbfc read won me companies particulars oi tmpioyees) Kuies, wsasamenoeo. i ne number of employees employed for the whole year drawing salary of Rs. 60,00,000/- per annum or more is NIL and the number of employees employed for part of the year drawing salary of Rs. 5,00,000/- per month or more is also NIL.

ii) Liability for payment of Gratuity is accounted for on cash basis and future liability on accruing basis has, however, not been actuarialty determined.

Note: 2

There are no amounts due and outstanding to be credited to Investor Education and Protection fund.

Note : 3

Laibilities and Assets:

The balance in parties accounts are subject to confirmation and reconciliation, if any. In the opinion of the management all current liabilities and current assets including sundry debtors and loans and advances in the normal course of business would be relize the value at least to the extent staled in the Balance Sheet

Note: 4

Foreign Currency Transactions:

No foreign Currency Transactions are done by the company during the period under report.

Note : 5

Contigent Liabilites:

Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of past vents and it is probable that there will be an outflow of resources. Contingent liabilities are not recognised but are disclosed in the notes. Contingent assets are neither recognised nor disclosed in the financial statement

Note: 6

As required by the Accounting Standard 18 'Related Party Dtsdouser* are given below:

A. List of Related Parties

i) Promoters:

Webnet Infoways Limited

ii) Key Management Personnel & their relatives :

Mr. Anand Agarwal (Managing Director)

B. Transaction with Related Parties : (Previous year figures in italics) i) With related party referred to in a (ii) above :

- Remuneration : Rs. 1,29,700/- (Rs. 2,60,0001-)

C. No Balances were outstanding at the end of the current period or previous year from I to any of the Related parties;

Note : 7

uantitative Information:

As per the legal opinion obtained by the management, the provisions of dause 3 (ii) of Schedule VI of Part II of Companies Act, 1956 are not applicable to the Company and as such no quantitative details are given.

Note: 8

The Company has decided to dose current financial year on 31st March, 2012 instead of 31st January, 2012 and hence current finandal year comprises 14 months.

Note: 9

The company prepares and presents its financial statement as per Schedule VI to the Companies Act, 1956, as applicable to it from time to time. In view of the revision to the Schedule VI as per a notification issued during the year by the Central Government, the the financial statement for the financial year ended 31st March, 2012 have been prepared as per requirments of the Revised Schedule VI to the Companies Act, 1956. The previous year figures have been accordingly regrouped/redassified and presented to conform to the current year's dassification. Figures have been rounded off to nearest rupee wherever applicable.

---

Jan 31, 2010

Nature of Operation

The Company is engaged in Retail Software development and Marketing.The Company has entered into the organized retail Market in India which includes Contract farming and selling of speciality Ayurvedic herbal produce.

1. Contingent Liabilities -

Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of past vents and it is probable that there will be an outflow of resources. Contingent liabilities are not recognised but are disclosed in the notes. Contingent assets are neither recognised nor disclosed in the financial statement.

2. Gratuity

Liability for payment of Gratuity is accounted for on cash basis and future liability on accruing basis has, however, not been actuarially determined.

3. Miscellaneous Expenditure

Miscellaneous Expenditure is written-off @ 10% per annum.

4. Segment Reporting

The Company operates in multi segments of "Software Solutions" and "Retail Business". The segment wise bifurcations as per Clause 41 are under:

5.Related Party Disclosure

As required by the Accounting Standard 18 "Related Party Disclosure" are Given below: -

a. Promoter Company, having sole management control.

Webnet Infoways Limited

b.Long Term Investor named as promoter,

Efforts & Results Technologies Pvt. Limited

6.Foreign Currency Transactions -

No foreign Currency Transactions are done by the company during the year under report.

7.Other information

a)The Company is engaged in the development of computer software. The production and sale of such software cannot be expressed in any generic unit. Hence, it is not possible to give the quantitative details of sales and the information as required under Paragraphs 3 and 4C of Part II of Schedule VI of the Companies Act, 1956.

c)Remuneralion to the Directors

Remuneration Paid/Payable Particulars To Directors and other Chief Managerial Person: As per Section 217(2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975 as amended.

d)lncome from IT. Activities represents the sales of software rendered and it is stated net of sales return.

8.ln the Opinion of Board of Directors, all the Current Assets, Loans and Advances have a value on realization in the ordinary course of Business which may be less than the amount at which they are stated and all the known liabilities as at the end of year have been provided for. However no devaluation of Assets have been done during the year.

9.Quantitative Information:

As per the legal opinion obtained by the management, the provisions of clause 3 (ii) of Schedule VI of Part II of Companies Act, 1956 are not applicable to the company and as such no quantitative details are given.

10. Liabilities and Assets: Balances group under Sundry Debtors, Sundry Creditors, and Loans and Advances are subject to conformation from respective parties.

11.There are no amounts due and outstanding to be credited to Investor Education and Protection Fund.

12.Sundry Creditors (due to SSI Units): As per the information available with the company, the sundry creditors do not include any amount due to SSI exceeding Rs.1.Lakhs outstanding for more than 30 days.

13. Previous years figures have been regrouped or rearranged wherever necessary.

14. Figures have been rounded off to nearest rupee wherever applicable.