Notes to Accounts of MRC Agrotech Ltd.

Mar 31, 2025

Terms / rights attached to fully paid-up equity shares: The company has only one class of equity shares having par value of Rs. 10 each fully paid-up. Each holder of equity shares is entitled to one vote per share and entitled to dividends as declared in Annual General Meetings. In the event of winding up, the holder of equity shares will be entitled to receive remaining assets of the company, after payment of all debts and liabilities including preferential liabilities. The distribution will be in proportion to the capital paid-up by the shareholders.

(d)Terms / Rights attached to Equity Shares

The Company has one class of equity shares having a par value of Rs . 10 each. Each shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts in proportion to their shareholding.

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Mar 31, 2024

I. PROVISION AND CONTINGENCIES

The company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that probably will not require an outflow of resources or where a reliable estimate of the obligation cannot be made.

CONTINGENT LIABILITY

In the opinion of the Management and on the basis of the Certificate provided there are no Contingent Liability and Commitments as on the date of signing the Financial Statement.

EARNING PER SHARE

Basic Earnings Per Share (EPS) is computed by dividing the net profit for the year attributable to the equity shareholders, by weighted average number of equity shares outstanding during the year. Numbers used for calculating basic and diluted earnings per share are as stated below:

DISCLOSURE REQUIREMENT UNDER MSMED ACT, 2006

As per the details available with the Company none of the dues are payable to the creditor who is covered under the MSMED Act, 2006.

RELATED PARTIES DISCLOSURE

As per Accounting Standard -18 issued by the Institute of Chartered Accountants of India the related parties'' transactions are disclosed as under: -

A) List of Related Parties: - (as Certified by Management)

i. Enterprises where control exists

NA

ii. Key Management Personnel

Mr. Ashok Kumar Singh Director (CEO)

Mr. Sadanandan Azadathil Choikandy Director

Mr. Jitendra Dhanaraj Jain Director

Mr. Uttam Kumar Abhinandan Singh Director

C. In the opinion of the Board current assets, Loans and Advances except to the extent stated specifically are approximately of the values based if realized in ordinary course of business.

D. The Schedules referred to above are an integral part of Balance Sheet.

BY ORDER OF THEBOARD OF THE DIRECTORS For Mrc Agrotech Limited

sd/- sd/-

Ashok Kumar Singh Uttam Kumar A Singh

Director Director

DIN:08423436 DIN:09671175