Ravita Engineering Services Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

xii) Provisions

Provisions involving substantial degree of estimation m measurement are recognized when there is a present obligation as a result of past
event and it is probable that there will be an outflow of resources and a reliable estimate can be made of the amount of the obligation
Provisions are not discounted to their present value and are determined based on best estimate required to settle the obligation, at the
balance sheet date These are reviewed at each balance sheet date and adjusted to reflect the current best estimates

xiii) Contingent Liabilities

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non
occurrence of one or more uncertain future events beyond the control of the Company or a present obligation that is not recognized
because it is not probable that an outflow of resources will be required to settle the obligation A contingent liability also arises in
extremely rare cases where there is a liability that cannot be recognized because it cannot be measured reliably. Contingent liabilities are
disclosed in the notes to the financial statements unless the possibility of an outflow of resources is remote

xiv) Segment Reporting

The Company operates in a single business segment and a single geographical segment Accordingly, separate segment information is not
required under AS-17.

Note 3.1: Pursuant to the resolution passed at the Extraordinary General Meeting (EGM) held on April 02, 2025, the Authorised Share Capital was
increased to *1,610.00 lakhs, comprising 81,00,000 equity shares of *10 each aggregating to *810.00 lakhs and 8,00,000 preference shares of
*100 each aggregating to *800.00 lakhs.

Further, pursuant to the resolution passed at the EGM held on July 30, 2025, the Authorised Equity Share Capital was increased from *810.00
lakhs to *1,650.00 lakhs, comprising 1,65,00,000 equity shares of *10 each. The Authorised Preference Share Capital remained unchanged at
*800 00 lakhs.

Note 3.2: During the year, the Company issued 35,241 equity shares of face value *10 each at an issue price of *16,000 per share, including a
securities premium of *15.990 per share. These equity shares rank pari passu in all respects with the existing equity shares of the Company and
carry identical rights and entitlements.

Note 3.3: Pursuant to the Extraordinary General Meeting (EGM) held on January 29, 2026, the Company re-classified its Authorised Share Capital
by converting unissued 8,00,000 Preference Shares of *100 each (*8,00,00,000) into 80,00,000 Equity Shares of *10 each.

Further, the Company sub-divided its Equity Shares of face value *10 each into *S each. Consequently, the Authorised Share Capital stands at
*24,50,00,000 divided into 4,90,00,000 Equity Shares of *S each.

Note 3.4: Allotment of 2,70,48,200 Equity Shares of face value of *5 each by way of Bonus Issue in the ratio of 100 equity shares for every 1
equity share held (100:1) on 19th February, 2026.

Tjems./J.i^hts_atta_ehed.to Equity Shares

The Company has only one class of equity share having par value of *?$/- per share (PY: ^10/- per share). Each holder of the equity share is
entilted to one vote per share. Whenever the company declares dividend it will be paid in Indian Rupees. The dividend proposed by the Board of
Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting.

In the event of liquidation of the Company, the holders of Equity Shares will be entitled to receive any of the remaining assets of the Company,
after distribution of all preferential amounts. However, no such preferential amounts exist curently. The distribution will be in proportion to the
number of Equity Shares held by the Shareholders.

Note: Impact of Labour Codes:

On November 21, 2025. the Government of India notified provisions of the Code on Wages. 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020
and the Occupational Safety. Health and Working Conditions Code, 2020, (''Labour Codes'') which consolidate twenty-nine existing labour laws into a unified framework
governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of
wages and enhanced benefits relating to leave.

The Company has assessed the financial implications of these changes which h3s resulted in increase in gratuity liability arising out of past service costand increase in
leave liability by * 5.33 lakhs in year ended March 31, 2026. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact
if any on the measurement of liability pertaining to employee benefits.

All the known income and expenditure and assets and liabilities have been taken into account and that all the expenditure debited to the profit and loss account have
been exclusively Incurred for the purpose of the company''s business.

NOTE 35 Balance in the accounts of debtors, creditors and advances are subject to confirmation/ reconciliation/adiustment from the respective parties.

NOTE 36 No significant subsequent events have been observed which may require an adjustments to the financial statements

NOTE 37 Previous''s Year Figures have been regrouped/redassified wherever necessary to correspond with the current year s dassification/disclosure.

NOTE 38 Additional Regulatory Information As Per Para Y of Schedule III To Companies Act, 2013:

i) The Company does not have any Benami property, where any proceeding has been Initiated or pending against the Company for holding any Benami property under
the Benami Transactions (Prohibition) Act, 1988 and rules made thereunder.

ii) The Company has riot revalued its Property, Plant and Equipment. The Company does not have any intangible assets under development. The Company does not have
any capital work-in-progress.

iii) The Company does not have any charges cr satisfaction which is yet to be registered with ROC beyond the statutory period

iv) The Company has not traded or invested in Crypto Currency or Virtual Currency during the current and previous financial year.

v) The Company has not been declared as wilful defaulter by any bank or financial institution or other lender.

vi) The Company has not granted any loans, not made any investments and has not provided guarantees and securities as applicable with the provisions of Section 185
and 186 of the Companies Act, 2013.

vii) The Company has not any such transaction which is 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 such as, search or survey or any other relevant provisions of the income Tax act, 1961.

viiil The Company did not have any material transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act. 1956
during the financial year.

ix) The Company has not entered with any Scheme(s) of arrangement in terms of sections 230 to 237 of the Companies Act, 2013.

x) The company does not have any investments and hence, compliance with the number of layers prescribed under clause (87) of section 2 of the Act read with
Companies (Restriction on number of Layers) Rules, 2017 is not applicable

xi) The Company has no subsidiaries with one layer prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules,
2017.

xii) A. No funds 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 persons or entities, including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary
shall, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Company or
provide any guarantee, security or the like on behalf of the Ultimate 8eneficiaries.

B. No funds have been received by the Company from any persons or entities, including foreign entities ("Funding Parties"), with the understanding, whether recorded
in writing or otherwise, that the Company shall directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate
Beneficiaries") by or on behalf of the Funding Parties or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.