Notes to Accounts of Integrity Infrabuild Developers Ltd.

Mar 31, 2025

Right preferences and restrictions attached to shares

For all matters submitted to vote in a shareholders meeting of the Company every holder of an equity share as reflected in the records of the Company on the date of the shareholders meeting shall have one vote In respect of each share held. Any dividend declared by the company shall be paid to each holder of Equity shares in proportion to the number of shares held to total equity shares outstanding as on that date. In the event of liquidation of the Company all preferential amounts If any shall be discharged by the Company. The remaining assets of the Company shall be distributed to the holders of equity shares In proportion to the number of shares held to the total equity shares outstanding as on that date.

Note A Details of Loan is as under:

l. Terms loan Is Primarily secured against Plant and Machinery.

ii. Collateral security of above term loans is against personal Guarantees of Directors.

b. Term of Repayment of Loan

l Total 5 Term Loan taken from HDFC BANK in the F.Y 2024-25 @9.03% interest payable and the instalment of loan will be repayable In 37 Instalments of Rs. 1.77,860/-per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs 179.74 Lakhs.

ii. Total 10 Term Loan taken from Axis Bank in the F.Y. 2024-25 PI 1.00% Interest payable and the instalment of loan will be repayable In 25 Instalments of Rs. 1,81.070/-per month each loan including interest having outstanding amount as on 31/03/2025 of Rs. 106.13 Lakhs

ill. Term Loan taken from |ohn Dheere (NBFC) in the F.Y 2024-25 08.56% interest payable and the Instalment of loan will be repayable in 26 Instalments of Rs. 2,33,000/- per month including interest having outstanding balance as on 31/03/2025 of Rs 41.02 Lakhs

Iv Total 4 Term Loan taken from Case New Holland (CNH) In the F.Y. 2022-23 @8 44% interest payable and the Instalment of loan will be repayable in 35 instalments of Rs. 92,700/-per month each loan including interest having outstanding amount as on 31/03/2025 of Rs. 38.47 Lakhs

v. Total 5 Term Loan taken from HDFC BANK In the F Y. 2024-25 (89.31% Interest payable and the instalment of loan will be repayable in 37 Instalments of Rs. 1,47,610/-per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs. 173.18 Lakhs

vi Total 5 Term Loan taken from HDFC BANK In the F.Y. 2024-25 @9 31% Interest payable and the Instalment of loan will be repayable in 37 instalments of Rs 15,910/-per month each loan Including Interest having outstanding balance as on 31/03/2025 of Rs. 18 66 Lakhs

vli Total 3 Term Loan taken from HDFC BANK in the F.Y. 2024-25 @9.01% interest payable and the instalment of loan will be repayable in 37 instalments of Rs. 1,42,750/- per month each loan Including interest having outstanding balance as on 31/03/2025 of Rs. 75.56 Lakhs

viiL Total 3 Term Loan taken from HDFC BANK in the FY 2024-25 @9.01% Interest payable and the Instalment of loan will be repayable In 37 instalments of Rs. 14,910/-per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs 7.89 lakhs

lx Total 2 Term Loan taken from HDFC BANK In the F Y 2024-25 @>9.31% Interest payable and the instalment of loan will be repayable in 37 instalments of Rs. 90,465/-per month each loan Including interest having outstanding balance as on 31/03/2025 of Rs. 42.45 lakhs.

x. Total 3 Term Loan taken from HDFC BANK In the F.Y. 2024-25 @7.41% interest payable and the Instalment of loan will be repayable in 48 instalments or Rs. 97,755/- per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs. 5.79 Lakhs First Instalment will be due from 01/02/2025 for each

xl. Term Loan taken from HDFC BANK In the F.Y. 2024-25 6*7.51% interest payable and the instalment of loan will be repayable in 37 instalments of Rs 78,330/-per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs 4.60 Lakhs.

xl! Term Loan taken from HDFC BANK in the F.Y. 2024-25 @7.52% Interest payable and the Instalment of loan will be repayable In 37 instalments of Rs 74,770/-per month each loan Including interest having outstanding balance as on 31/03/2025 of Rs 5.10 Lakhs

xiil Term Loan taken from HDFC BANK In the F.Y 2024-25 98.52 % interest payable and the instalment of loan will be repayable in 37 Instalments of Rs 31,575/-per month each loan including Interest having outstanding balance as on 31/03/2025 of Rs. 2.74 Lakhs

xlv Term Loan taken from HDFC BANK in the F.Y 2024-25 @9.04 % Interest payable and the Instalment of loan will be repayable in 37 instalments of Rs 1,27.925/-per month each loan Including interest having outstanding balance as on 31/03/2025 of Rs. 13.46 Lakhs

xv. Term Loan taken from HDFC BANK In the F.Y. 2024-25 @9.33% Interest payable and the Instalment of loan will be repayable in 37 Instalments of Rs. 4.79.295/- per month each loan Including Interest having outstanding balance as on 31/03/2025 of Rs. 116.32 l.akhs

xvi Total 3 Term Loan taken from HDFC BANK In the F.Y 2024-25 @9.01 % Interest payable and the instalment of loan will be repayable in 37 Instalments of Rs 1,56,795/-per month each loan Including Interest having outstanding balance as on 31/03/2025 of Rs. 147.90 Lakhs

c. Term of Repayment of Unsecured Loan

The Repayment of the said deposit/loan is to be made on demand or as mutually agreed

Note No. 29

In the opinion of the management, the current assets, loans & advances have stated on realization in the ordinary course of business at least equal to the amount at which its arc stated in the Statement of affairs. All the debit and credit balances stated in the Balance sheet are subject to confirmation from the parties

1    The classification of creditors as micro and small enterprise has been given for the parties from whom the confirmation has been received regarding their classification as per MSMED Act The Interest on delayed payment to such parties, If any. has neither been determined nor has been paid as per mutual understanding with such parties.

2    Trade receivables, Trade payables. Loans & Advances and Unsecured Loans have been taken at their book value subject to confirmation and reconciliation.

6    Other disdosers as per amendments In Schedule III

a)    In case of borrowings from banks or financial institutions on the basis of security of current assets, the quarterly returns or statements of current assets filed by the Company with banks or financial Institutions arc In agreement with the books of accounts.

b)    Registration of Charges or Satisfaction with Registrar of Companies

Where any charges or satisfaction yet to be registered with the Registrar of Companies beyond the statutory period, details and reasons thereof.

CurrenlYear

All charges have been duly registered with the Registrar of Companies In time except for the charges pertaining to loan from CNH bank.

Previous Year

All charges have been duly registered with the Registrar of Companies In time.

c)    The company does not have any Benami property, where any proceeding has been Initiated or pending against the company for holding any Bcnami property.

d)    The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

e)    There Is no Scheme of Arrangements approved by the Competent Authority In terms of sections 230 to 237of the Companies Act. 2013.

Q The company has no 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 g) The company have not traded or invested In Crypto currency or Virtual Currency during the year.

1) The company does not have any transactions with companies struck off.

|) The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period except for a loan for Car taken during the year.

k)    The company have not advanced or loaned or Invested funds to any other person(s) or entity(les). Including foreign entitles (Intermediaries] with the understanding 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 (Ulumate Beneficiaries] or (II) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

l)    The company have not received any fund from any person(s) or entities). 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.

7    In many clauses previous year figures has not been mentioned as the company Is operating as Partnership Firm.