Unisem Agritech Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

10. Provisions, Contingent liabilities and Contingent Assets

A provision is recognized when the company has a present obligation as a result of past events and it is probable that an outflow of resources will be
required to settle the obligation, in respect ot which a reliable estimate can be made. Provisions are not discounted to their present value and are
determined based on hest estimates required to settle the obligation at the balance sheet date. These are reviewed at each haianee sheet date and
adjusted to reflect the current best estimates.

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 ot 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 lecognized because it cannot be measured reliably. The company does not recognize a contingent liability but discloses its existence in the
standalone financial statements.

Contingent liabilities are disclosed by way of notes to the accounts.

Contingent assets are not recognized.

11. Cash & Cash Equivalents and Cash Plow Statement

Cash and cash equivalents in the cash flow'' statement comprise cash at bank & cash on hand.

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of non-cash nature, any
deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash
flows. Cash flows from operating, investing and financing activities of the Company are segregated, accordingly.

12. Segment Reporting

In accordance with Accounting Standard-17 issued by thelnstitute of Chartered Accountants of India, the Company has identified its business segment
as "Manufacture and sale of Vegetable and Fruit seeds.". There are no other primary reportable segments. The major and material activities of the
company are restricted to only one geographical segment i.e. India, hence the secondary segment disclosures are also not applicable.

13. Foreign currency Transactions

Transactions in foreign currency are recorded at the rates of exchange in force at the time the transactions are affected. At the year-end. monetary items
denominated in foreign currency and forward exchange contracts are reported using closing rates of exchange. Exchange difference arising thereon
and on realization/ payment ot foreign exchange are accounted, in the relevant year, as income or expense.

14. Investments

Current Investments:

I hese are carried at lower oi cost and fair value, computed category-wise. Investments that are readily realizable and intended to be held for not more
than 12 months from the date of acquisition are classified :as current Investment.

Non-Current Investments:

I hese are stated at Cost. Provision for diminution in the value ot Non-Current Investments is made only if such a decline is other than temporary.

1. Terms/ Rights attached to Equity shares

The Company has one class of equity shares having a par value of Rs. 5 per share. Each shareholder is eligible For one vote per share held. In the event of liquidation the equity:
shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amount, in proportion to their shareholding

2. Authorised Share Capital

Ihe Board ot Directors ol the Company in their meeting held on 24th December, 2024 passed a resolution increasing the existing Authorised Share Capital of the Company
from 50,00.000 Equity Shares having face value of Rs. 10/- (Rupees Ten only) each, to 1,20,00,000 (One Crore Twenty Lakhs) equity shares having a face value of Rs 10/-
(Rupees Ten Only) each, aggregating to an Authorised Share Capital of Rs. 1,200 t.akhs (Rupees Twelve Crores Only). The said increase in Authored Share Capital was duly
approved by the equity shareholders of the Company at the Extraordinary General Meeting (EGM) held on 03.01.2025

3. Sub-division/split of equity shares

During the year under review, the Board of Directors of the Company m their meeting held on 08th February. 2025 passed a resolution of the sub-division /split of existing

^har ° ^- ^t;^{any fr0m 1 (}°^{ne) Eqmt> Share having face value ofRs}'' ^10/-(^RuP^^{s Ten} only)each fully paid-up, into such number Equity Shares having face value

o Rs, 5 - (Rupees Five only) each fully paid-up The above sub-division/split has been approved by the equity shareholders of the Company dated I ith February'' 2025. Pursuant
to sub-division/spht ot shares effective I Ith February 2025 (“Record Date"), the paid up equity share capital of the Company is Rs. 401.60 Lakhs consisting of 80.32 000 equity
shares having facevalue ofRs. 5/- (Rupees Five only) each fully paid-up '' ''

ix. Primary Security: Hypothecation of seed processing plant, machineries, (seed cleaning/dry-air Dehumidifier/seed coating machine/dry
store, air screen cleaner and all other machinery/assets created out ofloan

x. Guarantee : Personal Guarantee of Directors

xi. Primary Security : Hypothecation of office furniture fixtures & created out of the term loan

xii. Primary Security : Hypothecation of stock, advance to suppliers, book debts and other current assets both present and future with a margin
of 25%

xiii. Collateral Security : Charge by way of lien of RD of Rs. 15 Lakhs per month including interest accrued having Account No

2110600005013 ''

C. Segment Information

In accordance wiih Accounting Standard-17 issued by thelnstitute of Chartered Accountants of India, the Company has identified its business
segment as Manufacture and sale of Vegetable and Fruit seeds." There are no other primary reportable segments. The major and material
activities of the company are restricted to only one geographical Segment i.e. India, hence the secondary segment disclosures are also not
applicable.

D. Additional regulatory information

(t) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency for the year ended on March 31, 2026 & 2025. Further, the
Company has also not received any deposits or advances from any person for the purpose of trading or investing in Crypto Currency or Virtual
Currency.

(ii) l ndiscloseil income

Durini; the Period, the Company has not surrendered or disclosed as income any transactions not recorded in the hooks of accounts in the course
ot tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act. 1961).

(iii) Relationship with struck off companies

The Company does not have any transactions with the companies siruck off under section 248 of the Companies Act, 2013 or section 560 of the

Companies Act, l9S6forthe year ended on March 31, 2026 & 2025.

(iv) Compliance w ith numbers of layers of companies

The Company is m compliance with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read with the
Companies (Restriction on number of Layers I Rules, 2017 for the year ended on March 31, 2026 & 2025.

(v) Utilisation of borrowed funds and share premium

for the year ended on March 31, 2026 &. 2025, the Company has not advanced or loaned or invested funds (either borrowed funds or share
premium or kind of funds) to any other person(s) or entity(ies), including foreign emities 1 Intermediaries) with the understanding (whether
recorded in writing or otherwise) that the Intermediary shall;

t) 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

it) provide any guarantee, security or the like to or on behalfof the ultimate beneficiaries.

For the year ended on March 31, 2026 & 2025, the Company has not received any fund from any pcrson(s) or entity(ies). including foreign
entities (Funding Party) with the understanding (whether recorded tit venting or otherwise) that the Company shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever bv or on behalfof the Funding Party
(Ultimate Beneficiaries) or '' "

it) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries

(vii) I he Company has not been declared Wilful Defaulter by any bank or financial institution or government or anv government authority
(vii) No proceeding have been initiated nor pending against the company for holding anv benami property under the Benami Transactions
(Prohibition) Act,l988 (45.of 1988) and rules made thereunder.

E. Details of (lues to Micro and Small Enterprises as defined under the MSMLD Act, 2006

Based on the information available with the Company in respect of MSME las defined in the Micro, Small and Medium Enterprises
Development Act, 2006) there are no delays''in payment of dues to such enterprise during the year.

The identification of Micro, Small and Medium Enterprises Suppliers as defined under -‘The Micro, Small and Medium Enterprises
Development Act, 2006" is based on the information available with the management. As certified by the management, the amounts overdue as
on March I. 2026 & 2025 to Micro, Small and Medium Enterprises on account of principal amount together with interest, aggregate to Rs. Nil.

F. As required under SEBI (ICDR) Regulations, the statement of assets and liabilities has been prepared after deducting the balance outstanding on
revaluation reserve account from both fixed assets and reserves and the net worth arrived at after such deductions.

G. Corporate Social Responsibility :

Corporate Social Responsibility (CSR) is applicable to the Company and the details are provided in Annexure- U.9.

II. Trade Receivable*, Trade Payables. Borrowings* Loans & Advances and Deposits

Balances of Trade Receivables, Trade Payables. Borrowings and Loans & Advances and Deposits are subject to confirmation.

J. Examination of Books of Accounts & Contingent Liability

The list of books of accounts maintained is based on information provided by the assessee and is not exhaustive. The information in audit report
ts based on our examination of books of accounts presented to us at the time of audit and as per the information and explanation provided by lhe
assessed at the time of audit.

K. Director Personal Expenses

Director personal expenses with respect to life insurance and vehicle insurance premium is debited to the profit and loss account amounting to
Rs. 4,85,712 and Rs. 5,52.198 for the FY 2025-26 and FY 2024-25 respectively and the same is considered as Perquisite to the Directors
Otherthan this there are no direct personal expenses debited to the profit and loss account. However, personal expenditure if included in expenses
like telephone, vehicle expenses etc. are not identifiable or separable.

L. Deferred Tax Asset / Liability: [AS-22|

I lie company has created Deferred Tax Asset / Liability as required by Accounting Standard (AS) - 22
ML Disclosure under AS - 15 Employee Benefits

N. The Company has not Advanced any loans or advances in the nature of loans to specified persons viz, promoters. Directors, KMPs, related
parties: which are repayable on demand or where the agreement does not specify'' any terms or period of repavment.

O. The Company has utilised funds raised trom borrowings from banks and financial institutions for the specific purposes for which they were
taken.

P. The Government of India has implemented four labour codes, namely the Code on Wages, 2019, the Code on Social Security. 2020, the
Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 {collectively referred to as the
“Codes") with effect from November 21,2025, replacing various existing labour legislations.

The Company has assessed the impact of the Codes, including the related rules notified till date, on its employee benefit obligations, payroll
practices and other related matters. Based on the assessment earned out and the information presently available, the impact on the financial
statements is not materia] and accordingly no material adjustment is required in these financial statements.

The Government is in the process of notifying the related rules under the New Labour Codes. The impact of these rules will be evaluated and
accounted for in accordance vrith the applicable Accounting Standards in the period in which they are notified.