అకౌంట్స్ గమనికలుPervasive Commodities Ltd.

Mar 31, 2025

(b) Detailed note on the terms of the rights, preferences and restrictions relating to each class of shares including restrictions on the distribution of dividends and repayment of capital.

i) 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 declares and pays dividend in Indian Rupees. During the year ended 31st March 2025, the Company has not declared dividend.

ii) 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.

(f) Detailed note on shares reserved to be issued under options and contracts / commitment for the sale of shares / divestments including the terms and conditions.

The company does not have any such contract / commitment as on reporting date.

(g) Detailed terms of any securities convertible into shares, e.g. in the case of convertible warrants, debentures, bonds etc.

The company does not have any securities convertible into shares as on reporting date.

Note 32 Other Statutory Information

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

2 The Company does not have any charges pending satisfaction with ROC beyond the statutory period.

3 The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year

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:

4 (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.

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:

5 (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.

The Company has no such transaction which is not recorded in the books of accounts that has been surrendered or

6 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,

The Company has not been declared as wilful defaulter by any bank or financial institution (as defined under the

7 Companies Act, 2013) or any other lender or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

8 The Company does not have any transactions with companies struck off, otherwise disclosed.

As per Rule 3(1) of Companies (Accounts) Rules, 2014 (as amended), the Company has used accounting software for

9 maintaining its books of account which, along with change log management, has a feature of recording audit trail (edit log) facility in terms of laid down requirements, but the same has not been operated throughout the financial year 202425, managemnet will try to opt for the edit log feature in near future.

In the opinion of the Board of Directors, current assets have a value on realization in the ordinary course of business at

10 least equal to the amount at which they are stated in the balance sheet and provisions for all known / expected liabilities have been made.

11 The figures of the previous year have been re-classified according to current year classification wherever required

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Mar 31, 2014

1. Previous year''s figures

Particulars

The Revised Schedule VI has become effective from 1 April, 2011 for the preparation of financial statements. This has significantly impacted the disclosure and presentation made in the financial statements. Previous year''s figures have been regrouped/reclassified wherever necessary to correspond with the current year''s classification/ disclosure.

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Mar 31, 2013

1 Corporate information

STARVOX ELECTRONICS LIMITED was established in 1986 as a public limited Company for manufacturing of (1) Switch Mode Power Supply (SMPS) Units (2) DC-DC Converters (3) Transformers & Chokes(Magnetic Pats for SMPS & DC- DC).Company is having its Registered Office and Factory at Plot No. 39, Opp. Amraiwadi Talavadi, AEC Zonal Office Road, Amraiwadi, Ahmedabad - 380 026 (Gujarat). At Present Company is manufacturing SMPS Power supplies.SMPS based Automatic Battery Chargers and other related products.

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Mar 31, 2012

1 Corporate information

STARVOX ELECTRONICS LIMITED was established in 1986 as a public limited Company for manufacturing of (1) Switch Mode Power Supply (SMPS) Units (2) DC-DC Converters (3) Transformers & Chokes(Magnetic Pats for SMPS & DC-DC).Company is having its Registered Office and Factory at Plot No. 39, Opp. Amraiwadi Taiavadi, AEC Zonal Office Road, Amraiwadi, Ahmedabad - 380 026 (Gujarat). At Present Company is manufacturing SMPS Power supplies.SMPS based Automatic Battery Chargers and other related products.

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Mar 31, 2010

[1] Reserves & Surplus includes Rs. 11,82,728/= received toward State Cash Subsidy on Investment in Fixed Assets. > [2] Execution of lease deed with G.I.D.C. is pending in respect of Lease Hold Land for plot B-5, GIDC Electronics Estate, Gandhinagar. The expenses will be accounted for when actually incurred.

[2] In respect of the accrued Gratuity liabilities of the Employees including the Managing Director, the Company has contributed to Employee Group Gratuity Trust Fund, which has taken Group Grattity Cum Life Insurance Policy from L.I.C.

[3] The Sales Tax Assessment of the Company is pending for,the Assessment year 2007-08.

4) Sundry Debtors, Loans & Advances and Sundry Creditors are subject to confirmation by the concerned parties.

5) Segment Reporting as per AS - 17 is not given, as Companys manufactured products SMPS & DC-DC Converter have similar process, usage of similar material & manpower. There is no seperate reporting for Companys different products for internal use also and hence separate identifiable segment is not available.

[6] In accordance with AS - 22 for Accounting for Taxes on Income, the Company has not considered deferred taxes during the year in view of accumulated losses & due to uncertainty of sufficient future taxable profit.

7] Previous years figures are regrouped and rearranged wherever necessary to confirm to this years classifications.

[8] Figures are rounded off to the nearest rupee.

[9] Figures in bracket are of previous year.