అకౌంట్స్ గమనికలుSiddhi Cotspin Ltd.

The Net Foreign Currency Fluctuation Gain credited to the Statement of Profit & Loss during the current year is ? 0.36/- Lakhs.

Note 30.8 Employee Benefits

The Company has accounted the Obligation under defined benefit plan - Provision for Gratuity of Rs.10.13/- Lakhs (i.e. Post-Employment benefit obligation) which is derived on the basis of actuarial valuation in accordance with Accounting Standard 15.

Note 30.12

a) In the opinion of Board of Directors, the Current Assets, loans and advances are approximately of the value stated if realized in the ordinary course of business. The provisions for all known liabilities are adequate.

b) Information required to be furnished as per Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act) and Schedule III of the Companies Act, 2013 for the year ended March 31, 2026.This information has been determined to the extent such parties have been identified on the basis of information available with the Company and relied upon by auditors.

c) No Transaction to report against the following disclosure required as notified by MCA pursuant to amended Schedule III:

• Crypto Currency or Virtual Currency

• Benami Property held under Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder

• As the Company has no holding or subsidiary company, requirement with respect to number of layers prescribed under Clause 87 of Sub section 2 of the Companies Act, 2013 read with Companies (restriction on number of layers) rules, 2017 is not applicable.

d) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether records 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 to or on behalf of the Ultimate Beneficiaries.

e) There was no transaction which was 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.

f) Figures have been presented in ''? in Lakhs" with two decimals.