Notes to Accounts of 3B BlackBio Dx Ltd.

Mar 31, 2025

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated
if realized in the ordinary course of business. The provisions of all known liabilities is adequate and not in
excess of the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of the Income Tax Act,1961

4. Amount held in margin accounts with State Bank Of India, Panchanan Bhawan Branch, Bhopal & with State
Bank of India SME Branch Bhopal is ^602.28 thousand (Previous year ^526.76 thousand).

6. Amount payable to SSI Units beyond a period of 45days is nil.

7. Expenditure on Scientific Research:-

a) Capital Expenditure - ^4728.07 (Previous Year ^1126.83)

b) Revenue Expenditure - ^18649.62 (Previous Year ^5317.99)

COST AUDITORS/COST RECORD

The Company is required to maintain cost records as specified by the Central Government as per Section
148(1) of the Act and the rules framed thereunder and accordingly, the Company has made and maintained
such cost accounts and records.

In terms of Section 148 of the Act read with the Companies (Cost Records and Audit) Rules, 2014, based on
the recommendations of the Audit Committee, the Board of Directors have re-appointed Sanjay Kasliwal &
Associates, Cost Accountants & Social Auditor (Firm Registration No. 100888), being eligible, to conduct Cost
Audit relating to the business of the Company for the year ending 31^st March 2026.Whereas Cost Audit Report
for the Financial Year2024-25 will be submitted to the Ministry ofCorporate Affairs within prescribed time.

Sanjay Kasliwal & Associates, have confirmed that they are free from disqualification specified under Section
141(3) and proviso to Section 148(3) read with Section 141(4) of the Act and that their appointment meets
the requirements of Section 141(3)(g) of the Act. They have further confirmed their independent status and
an arm''s length relationship with the Company.

D.K. DUBEY N.K. DUBEY FOR BAHETI & CO.

(Chairman & Managing Director) (CFO & Whole Time Director) Chartered Accountants

DIN :01493040 DIN : 00538049

NAVNEET KAUR DEEPAK BAHETI

(Company Secretary) (Partner)

ACS No. 29130 Firm Registration No. : 006287C

Place: Bhopal Membership No. 075063

Date : 28^th May 2025 UDIN: 25075063BMGXYR3316

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Mar 31, 2018

A. NOTES TO ACCOUNTS :

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Current Assets, loans and Advances are approximately of the value stated if realised in the ordinary course of business. The provisions of all known liabilities is adequate and not in excess of the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of the Income Tax Act, 1961.

4. Amount held in margin accounts with Slate Bank of India, T.T. Nagar Branch, Bhopal is Rs. 8,41,070 (Previous year Rs. 15,49,299)

5. Amount payable to SSI Units exceeding Rs. On e Lakh beyond a period of 30 days could not be mentioned as necessary information from all the parties are yet to be received.

6. The AS-17 issued by The Institute of Chartered Accountants of India, regarding Segment Reporting is applicable as the Company is formulating only agro-chemical based products.

7. Related Party Disclosures as per AS-18, issued by The Institute of Chartered Accountants of lndia, for the year ended on 31st March, 2017 :-

(A) Relationships:

(i) Key Management Personnel & Relatives:-

(a) Shri Ram Kuber Dubcy, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubcy, Whole-lime Director

(d) Smt. Milhala Dubey

(e) Smt. Anurniku Dubey

(f) Smt. Madhulika Dubey

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Mar 31, 2015

1. Previous year figures have been recast and regrouped wherever necessary.

2. In die opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realized in the ordinary course of business. The provisions of all known liabilities is adequate and not in excess of the amount reasonably necessary.

3. Amount payable to SSI Units exceeding Rs. One Lakh beyond a period of 30 days could not be mentioned as necessary information from all the parties are yet to be received.

4. The provision for Income Tax has been made as per the provisions of the Income Tax Act, 1961.

5. Amount held in margin accounts with State Bank of India, T.T. Nagar Branch, Bhopal is Rs. 12,98,665 (Previous year Rs. 12,42,039)

6. The AS-17 issued by The Institute of Chartered Accountants of India, regarding Segment Reporting is not applicable as the Company is formulating only agro-chemical based pro ducts.

7. Related Party Disclosures as per AS-18, issued by The Institute of Chartered Accountants of India, for the year ended on 31st March, 2015:-

(A) Relationships:

(i) Key Management Personnel & Relatives;-

(a) Shri Ram Kuber Dubey, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubey, Whole-time Director

(d) Smt. Mithala Dubey

(e) Smt. Anamika Dubey (0 Smt. Madhulika Dubey

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Mar 31, 2014

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Cur r e n t Assets, Loans and Advances are approximately of the value stated if realised in the ordinary course of business. The provisions of all known liabilities is adequate and not in excesso f the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of the Income Tax Act, 1961.

4. Amount payable to SSI Units exceeding Rs. O n e Lakh beyond a period of 30 days could not be me ntioned as necessary information from all the parties are yet to be rec eived.

5. The AS-17 issued by The Institute of Chartere d Accountants of India, regarding Segment Reporting is not applicable as the Company is formulating only agro-chemical based pro ducts.

6. Related Party Disclosures as per AS-18, issued b y The Institute of Chartered Accountants of India, for the year ended on 31st March, 2014 :-

(A) Relationships:

(i) Key Management Personnel & Relatives:- (a) Shri Ram Kuber Dubey, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubey, Whole-time Director

(d) Smt. Mithala Dubey

(e) Smt. Anamika Dubey

(f) Smt. Madhulika Dubey

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Mar 31, 2013

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realised in the ordinary course of business. The provisions of all known liabilities is adequate and not in excess of the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of the Income Tax Act,1961.

4. Amount held in margin accounts with State Bank of India, T.T. Nagar Branch, Bhopal is Rs. 85,779 (previous year Rs.3,54,229).

5. Contingent Liabilities : 2012-2013 2011-2012

i) Guarantees given on 11,46,528 35,26,088

behalf of the Company by Company''s bankers

ii) Income Tax Matter Under Appeal. 36,08,050 21,09,577

6. Amount payable to SSI Units exceeding Rs. One Lakh beyond a period of 30 days could not be mentioned as necessary information from all the parties are yet to be received.

7. Expenditure on Scientific Research :-

a) Capital Expenditure Rs. 4,78,033 (Previous Year Rs. 13,40,859)

b) Revenue Expenditure Rs. 20,95,973 (Previous Year Rs. 17,49,618)

8. The AS-17 issued by The Institute of Chartered Accountants of India, regarding Segment Reporting is not applicable as the Company is formulating only agro-chemical based products.

9. Related Party Disclosures as per AS-18, issued by The Institute of Chartered Accountants of India, for the year ended on 31st March, 2013:- (A) Relationships:

(i) Key Management Personnel & Relatives:- (a) Shri Ram Kuber Dubey, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubey, Whole-time Director

(d) Smt. Mithala Dubey

(e) Smt. Anamika Dubey

(f) Smt. Madhulika Dubey

ii) Enterprises over which key management personnel and/ or their relatives have significant influence:

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Mar 31, 2012

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realised in the ordinary course of business. The provisions of all known liabilities is adequate and not in excess of the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of Section 115JB of the Income Tax Act,1961.

4. Amount held in margin accounts with State Bank of India, T.T. Nagar Branch, Bhopal is Rs. 3,54,229 (previous year Rs.1,25,699).

5. Amount payable to SSI Units exceeding Rs. One Lakh beyond a period of 30 days could not be mentioned as necessary information from all the parties are yet to be received.

6. The AS-17 issued by The Institute of Chartered Accountants of India, regarding Segment Reporting is not applicable as the Company is formulating only agro-chemical based products.

7. Related Party Disclosures as per AS-18, issued by The Institute of Chartered Accountants of India, for the year ended on 31st March, 2012 :- (A) Relationships :

(i) Key Management Personnel & Relatives:-

(a) Shri Ram Kuber Dubey, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubey, Whole-time Director

(d) Smt. Mithala Dubey

(e) Smt. Anamika Dubey

(f) Smt. Madhulika Dubey

ii) Enterprises over which key management personnel and/ or their relatives have significant influence:

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Mar 31, 2010

1. Previous year figures have been recast and regrouped wherever necessary.

2. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated if realised in the ordinary course of business. The provision of all known liabilities is adequate and not in excess of the amount reasonably necessary.

3. The provision for Income Tax has been made as per the provisions of Section 115JB of the Income Tax Act, 1961.

4. Amount held in margin accounts with State Bank of Indore, T.T. Nagar Branch, Bhopal is Rs. 21,84,709 (previous year Rs.5,21,150).

5. Contingent Liabilities: 2009-2010 2008-2009

i) Guarantees given on 17,40,097 52,10,870

behalf of the Company by Companys bankers

ii) Letters of Credit for 55,14,290 -

purchase of Raw Materials

6. Amount payable to SSI Units exceeding Rs. One Lakh beyond a period of 30 days could not be mentioned as necessary information from all the parties are yet to be received.

7. Expenditure on Scientific Research :-

a) Capital Expenditure 23,60,320 (Previous Year Rs. 16,30,776)

b) Revenue Expenditure 30,62,525 (Previous Year Rs. 17,41,884)

8. The AS-17 issued by The Institute of Chartered Accountants of India, regarding Segment Reporting is not applicable as the Company is formulating only agro-chemical based products.

9. Related Party Disclosures as per AS-18, issued by The Institute of Chartered Accountants of India, for the year ended on 31st March, 2010:-

(A) Relationships :

(i) Key Management Personnel & Relatives:-

(a) Shri Ram Kuber Dubey, C & MD

(b) Shri Dhirendra Dubey, Whole-time Director

(c) Shri Nikhil Dubey, Whole-time Director

(d) Smt. Mithala Dubey

(e) Prof. Ram Kumar Dubey

(f) Smt. Anamika Dubey

(g) Smt. Madhulika Dubey