Shanti Inorganics Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

q) Extraordinary Items

Extraordinary items are income or expenses that arise from events or transactions that are clearly distinct _ from the ordinary activities of the enterprise and, therefore, are not expected to recur frequently or regularly.

r) Cash and Cash Equivalents-For the Purpose of Cash Flow Statements: _

For the purpose of Cash Flow Statements, cash and cash equivalents include Cash on Fland and Balances with Banks in the Current Account._

s) Operating Cycle:

Based on the activities of the company and normal time between incurring of liabilities and their settlement in cash or cash equivalents and acquisition/right to assets and their realization in cash or cash equivalents, the company has considered its operating cycle as 12 months for the purpose of classification of its liabilities and __assets as current and non-current.

t) Current/Non-Current Classifications:

The Company presents assets and liabilities in the Financial statements on the basis of their respective

classifications into current and non-current.

Assets:_____

An asset is treated as current when it is:

• Expected to be realised or intended to be sold or consumed in normal operating cycle

• Held primarily for the purpose of trading

• Expected to be realised within twelve months after the reporting period

• Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

All other assets are classified as non-current._____

Liabilities:_______

A liability is treated as current when it is:

• Expected to be settled in normal operating cycle

• Held primarily for the purpose of trading

• Due to be settled within twelve months after the reporting period

• No unconditional right to defer the settlement of the liability for at least twelve months attentive reporting period.

All other liabilities are classified as non-current. (oofFRN 1(

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2.4 Rights, Preferences and Restrictions Attached to Shares:

The Company has one class of equity shares having a pa rvalue of Re 10 each. Each shareholder is eligible for one vote per share held,

1 Terms/rights attached to equity shares:

i. Each holder of equity shares is entitled to one vote per share.

ii. In the event of liquidation of the Company, the holders of equity shares shall be entitled to receive any of the remaining assets of the Company, after distribution of all preferential amounts. The amount distributed will be in proportion to the number of equity shares held by the shareholders.

2 The figures disclosed above are based on the summary statement of assets and liabilities of the Company.

3 The company does not have any Revaluation Reserve.

4 No shares have been bought back during last 5 years immediately preceding March 31,2026

5 There are no calls unpaid by the Directors or officers of the company.

6

The Company has allotted 95,40,000 fully paid-up Equity Shares of [Face Value *10] each as Bonus Shares on August 22,2025, in the ratio of 1:15 (fifteen bonus equity share for every one existing equity shares he[d).These shares were issued through the capitalization of the Securities Premium Account and the General Reserve of the Company. These Bonus Shares rank pari-passu in all respects with the existing Equity Shares of the Company.

7 During the financial year 2025-26, the Company allotted 13,80,200 Equity Shares of *10 each on a preferential basis an September 17, 2025. These shares were issued at a price of *90 per share (including a Securities Premium of *80 per share) for cash consideration. These shares rank pari-passu with the existing equity shares of the Company.

Terms of Repayment:

The Company has been sanctioned a term loan of Rs. 11.50 Crores by HDFC Bank, of which Rs. 1.57Crores has been disbursed during the current year. The loan is repayable in 84 monthly installments. During the moratorium period from 07-03-2026 to 07-02-2027, only interest is payable with installments of Rs. 1,14,924/-. From 07-03-2027 onwards, monthly installments will be Rs. 2,95,134/-inclusive of interest, as per the agreed repayment schedule.

The Company has been sanctioned a term loan of Rs. 22.50 Crores by HDFC Bank, of which Rs. 11.65 Crores has been disbursed during the current f nancial year. During the moratorium period from 07-02-2025 to 07-01-2026, only interest is payable. Interest obligations commence from February 2026, with specific installments of Rs. 17,58,939/- and Rs. 21,77,206/- scheduled in March, and April 2026 respectively. Thereafter, beginning from 07-05-2026, the loan is repayable in 83 monthly installments inclusive of interest, as per the agreed repayment schedule,

tt 1. Loan of Rs.11.20 Crore repayable in 71 monthly installment of Rs. 15,55,555/- each excluding Interest and 1 installment of Rs. 15,55,595/- excluding interest starting from 10-6-2024 to 10-06-2030. (Moratorium period of 10-06-2023 to 29-02-2024).

2. Loan of Rs. 50.00 Lacs repayable in 46 monthly installment of Rs. 1,10,000/- each excluding interest and 1 installment of Rs. 50,000/- each excluding interest starting from 10-06-2023 to 10-05-2027).

% 3. Loan of Rs.22,50 Crore which is repayable in 84 monthly installment of Rs. 21,77,206/- each Inculding Interest starting from 07-02-2025 to 07-12-2031.

(Moratorium period of 07-03-2025 to 07-01-2026).

@ 4. Loan of Rs.11.50 Crore which is repayable in 84 monthly installment of Rs. 2,95,134/- each Inculding Interest starting from 07-03-2027 to 07-02-2033.

(Moratorium period of 07-03-2026 to 07-02-2027).

For Security & Guarantee Provided kindly refer Note No. 8 to Financial Statements.

$-1 Repayble by 60 monthly instalment of Rs. 1,60,153/- including interest.

$-2 Repayble by 39 monthly instalment of Rs. 26,660/- including interest.

$-5 Repayble by 36 monthly instalment of Rs. 2,59,073/- including Interest,

$-6 Repayble by 24 monthly instalment of Rs. 4,84,867/- including interest

$-7 Repayble by 36 monthly instalment of Rs. 1,70,889/- including interest

$-8 Repayble by 36 monthly instalment of Rs. 3,60,100/- including interest.

$-9 Repayble by 60 monthly instalment of Rs. 67,449/- including interest.

$-10 Repayble by 60 monthly instalment of Rs. 33,101/- including interest,

$-11 Repayble by 60 monthly instalment of Rs. 1,38,618/- including interest

* PRIMARY SECURITY FOR WORKING CAPITAL LOAN & TERM LOAN:

Firsts Exclusive charge over Stock and Trade Receivables and other current assets of the company both present and future.

Exclusive charge by hypothecation of Plant and Machinery of the company {existing and proposed to be purchased)

COLLATERAL SECURITY:

The entire loan of Rs. 24.20 Crores sanctioned by State Bank of India including Term Loan, Working Capital, Working Capital Term Loan and Letter of Credit further secured by mortgage of Industrial Plot No. 2015, Phase-til, GIDC, Vatva, Ahmedabad and Plot No. 5/A & 5/B Sankalp Industrial Estate, Village- Chidiya, Taluka- Bavla, Ahmedabad owned by the company.

(a) Gratuity

The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for payment to vested employees at retirement, death while in employment or on termination of employment in accordance with the scheme of the company. Vesting occurs upon completion of five years of service. The Company accounts for the liability for gratuity benefits payable In the future based on an actuarial valuation.

The sensitivity analysis have beeu determined based on reasonably possible changes of the respective assumptions occurring at the end of a the reporting period, while holding all other assumptions constant.

The sensitivity analysis presented above may not be representative of the actual change in the Detined Benefit Obligation as it is unlikely k that the change in assumptions would occur in isolation of one another as some of the assumptions maybe correlated.

Furthermore, iu presenting the above sensitivity analysis, the present value oT the Defined Benefit Obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same method as applied in calculating the Defined Benefit c Obligation as recognised in the balance sheet

NOTE 32: ADDITIONAL INFORMATION______

1. The company has communicated suppliers to provide confirmations as to their status as Micro, Small or Medium Enterprise registered under the applicable category as per the provisions of the Micro, Small and Medium Enterprises (Development) Act, 2006 (MSMED Act, 2006). The company has classified suppliers into Micro, Small and Medium Enterprises as per the confirmations received by the company upto the date of Balances Sheet and accordingly other suppliers are classified as Non-MSME Suppliers irrespective of their status as per the provisions of the Micro, Small and Medium Enterprises (Development) Act, 2006 (MSMED

_ Act, 2006).__

2. In the opinion of the Board of Directors, Current assets, loans and advances have a value on realisation in the

ordinary course of business eoual to the amount at which they are stated in the balance sheet._

The balances of debtors and creditors, loans and advances and unsecured loans are subject to confirmation.

4. Expenses in foreign currency:

CIF Value of Imports:

Raw Materials: Rs. 62.33 Lacs (Previous Year Rs. Nil/-)

Plant Related Engineering Services: Rs. 179.79 Lacs (Previous Year Rs 397.52 Lacs)

FOB Value of Exports:

Sale nf fmnHs Rs 7..819.R1 I .acs (Previous Year Rs. 3.431.01 Lacs)

10. The Company have no immovable property whose title deeds are not held in the name of the company.

11. The Company has not revalued its Property, Plant and Equipment during the reporting years.

12. There are no Loans and Advances in the nature of loans that are granted to promoters, directors, ICMP''s and

___the related parties either severally or jointly with any other person, that are repayable on demand._

13. There are no proceedings initiated or pending against the company for holding any benami property under

__the Benami Transactions l Prohibition) Act, 1988 (45 of 1988),_____

14. The Company is not declared as willful defaulter by any bank or financial institution or other lender.

15. The Company has no subsidiaries with one layer prescribed under clause (87) of section 2 of the Act read

__with Companies t Restriction on number of Layers ) Rules, 2017._______

16. No Scheme of Arrangements has been apojfCFcd by the Competent Authority in terms of sections 23((''ky237 ,

__of the Companies Act, 2013._/'' ''7_ i < j

17. The Company have not traded or invested in Crypto currency duiing the period under review.

18. The Company does not have any transaction or undisclosed income which are reported by tax authorities under any assessment year under tax Assessment (such as, search or survey or any other relevant provisions)

__under the income tax Act-1961 and rules made thereunder._

20. Utilisation of Borrowed funds and share premium:

A. The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall:

i. 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

ii. provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

B. 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:

i. 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

ii. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

2t,

Relationship with Struck off Companies:_______

The company does not have any transaction with companies struck off under section 248 of the Companies

__Act, 2013 or section 560 of Companies Act, 1956, during the current year and in the previous year._

22

Registration of Charge:______

The Company has registered all charges or satisfaction of charges with the Registrar of Companies (ROC) within the statutory period during the financial year ended March 31, 2026. There are no charges or

__satisfactions vet to be registered beyond the statutory period as at March 31,2026.___

2-T The previous year’s figures have been regrouped and reclassified wherever necessary so as to make them comparable with those of the current year.

The Paises are rounded up to the nearest of rupee. The figures wherever shown in bracket represent previous __year figures._______