Notes to Accounts of Nukleus Office Solutions Ltd.

Mar 31, 2025

- No shares are reserved for issue under options and contracts/commitments for the sa le of sha res/disinvestmenL

Shares issued for consideration other than cash or by way of bonus issue or out of revaluation reserves

Our Company has not issued Equity Shares out of revaluation reserves since its incorporation. Further, except as disclosed below, our Company has not issued Equity Sharesthrough bonus issueorfor consideration other than cash:

(i) In F.Y.2023-24, the Authorised Share capital increased from Rs. 16,00,000 to Rs. 6,00,00,000 Comprising of equity shares to 60,00,000 number of equity shares of face value of Rs 10/- each vide ECM resolution dated 10th December

2023.

{ri) In F.Y.2023-24, The Paid-up share capital of the company has been increased from Rs. 16,00,000 to Rs. 52,00,000 as the company has issued

3.60.000 number of equity shares @ Rs 10/- each through Bonus issue, vide ECM resolution dated 04th January

2024.

fiii) In F.Y.2023-24, The Paid-up share capital of the company has been increased from Rs. 52,00,000 to Rs.

2.51.76.000 as the company has issued 19,97,600 number oFequity shares @ Rs

10/- each through Right issue , vide resolution dated 16th March 2024.

(iv) In F.Y.2G24-25, The Paid-up share capital of the company has been increased from Rs, 2,51,76,000 to Rs.

2.67.72.000 as the company has issued 1,59,600 number of equity shares (a) Rs 1BG/- each (Including Premium or Rs. 178/- each) through Private Placement, vide ECM resolution dated 14th August 2024.

{v) In F.Y.2024-25, The Paid-up share capital of the company has been increased from Rs. 2,67,72,000 to Rs.

4.03.20.000 as the company has issued 13,54,800 number of equity shares @ Rs 234/- each (Including Premium of Rs. 224/- each) through Public Issue, vide ECM resolution dated 14th August 2024.

201307 which is a commercial office owned by Krishna Infosolutions Private Limited and (b) Property No. 30/42, 30/43, Knowledge Park-3,greater Noida Up- 20J301 Na Cautam Buddha Nagar Uttar Pradesh 201301 which is a commercial office owned by M/S Mac Insurance Broking Private limited. The

L During the Financial year 2024-2025, the company has availed a term loan of Rs. 3.5 Cr. under EEC- WC TERM LOAN From HDFC Bank limited against first and exclusive charge on property situated at (a) Plot No.29 Sector 142 Cautam Buddha Nagar Noida Na Cautam Buddha Nagar Uttar Pradesh

guarantors are Krishna Infosolutions Pvt Ltd. Mac Insurance Broking Pvt Ltd, Nipun Cupta, Puja Cupta. The loan is repayable in 96 equated monthly of Rs. 5,16,396 with effect from 07/09/2024.

it. During the Financial year 2024-2025 the company has also availed a Car Loan ofRs. 1 Cr. under AUTO PREMIUM LOAN from HDFC Bank limited against the collateral of Mercedes Car for which loan is taken. The Loan is repayable in 04 equated monthly of Rs. 1,59,372 with effect from 07/10/2024.

Hi. During the Financial year 2023-2024 the company has availed a Bank Overdraft of Rs. 6 Cr. from HDFC Bank Ltd against first Qnd exclusive charge on property situated at {a) Plot No.29 Sector 142 Gautam Buddha Nagar Noida Na Gautam Buddha Nagar Uttar Pradesh 201307 which is o commercial office owned by Krishna Infosolutions Private Limited and (bj Property No. 30/42, 30/43, Knowledge Park-3, greater Noida Up- 201301 Na Gautam Buddha Nagar Uttar Pradesh

201301 which is a commercial office owned by M/S Mac Insurance Broking

Note No. 22- Contingent Liabilities £ Commitments		Rs. in Lakhs
	As at 3tst	As at 31st
Particulars	March 2025	March 2024
	Rs. in Lakhs	Rs. in Lakhs
(1) Contingent Liabilities (to the extent provided for}
(A) Guarantee
(a) Corporate guarantee on behalf of its related
parties to secure financial facilities
Krishna Infosolutions Private Limited1	1,901.15	1,901.15
(B) Claims against Company, disputed by the
company, not acknowledged as debt	-	-
{2) Commitments as at year end: (to the extent not
provided for)
(A) Capital Commitments:	-	-
(B) Other Commitments:	-
Total	1,901.15	1,901.15

Note No 30 * Other Disclosures

i. The Company had no transactions with companies struck off under section 24G of the Companies Act, 2G13 or section 560 of the Companies Act, 1956.

ii. Previous year figures have Peon rearranged/regrouped wherever necessary to make them comparable with those of the current year.

iif. There are no proceedings which have been initiated or pending against the Company for holding any benami property under the Be nami Transactions (Prohi bitlon) Act,198G (45 of 1908) and the ru les made thereunder.

iv. The Company has not revalued its property, plant and equipment (including right-of use assets) or intangible assets or both.

v. The Company has nottraded or invested in Crypto currency or Virtual Currency.

vi. During the financial year 2022-23 Krishna Infosolutions Private Limited availed LEG Term Loans amounting Rs. 5.61 Cr. against Equitable Mortgage on property situated at (a) Plot No.29 Sector 142 Gautam Buddha Nagar Noida Na Gautam Buddha Nagar Uttar Pradesh 201307 which is a commercial office owned by Krishna Infosolutions Private Limited and (b) Property No. 30/42, 30/43, Knowledge Park-3, greater Noida Up 201301 Na Gautam Buddha Nagar Uttar Pradesh 201301 which is a commercial office owned by M/S Mac Insurance Broking Private limited. The guarantors are Nukleus office Solutions Limited, Mac Insurance Broking Pvt Ltd, Nipun Gupta, Puja Gupta and Lata Gupta. The loan is Repayable in 127 Instalments @9.2% P.A.and Nukleus office Solutions Limited is repaying its Instalment from the 1st Instalment dated 07th April 2023 from Nukleus’ HDFC Escrow a ccou nt a n d th ose I nsta I m ents we re s u bseq ue nt ly recove red from the m.

vil. During the financial year 2022 23 Krishna Infosolutions Private Limited availed EEC Term Loans amounting Rs. 8.00 Cr. against Equitable Mortgage on property situated at (a) Plot

No.29 Sector 142 Gautam Buddha Nagar Noida Na Gautam Buddha Nagar Uttar Pradesh 201307 which Isa commercial office owned by Krishna Infosolutions Private Limited and (b) Property No. 30/42, 30/43, Knowledge Park-3, greater Noida Up- 201301 Na Gautam Buddha Nagar Uttar Pradesh 201301 which is a commercial office owned by M/S Mac Insurance Broking Private limited. The guarantors are Nukleus office Solutions Limited, Mac Insurance Broking Pvt Ltd, Nipun Gupta, Puja Gupta and Lata Gupta. The loan is Repayable in 120 Instalments @9.2% P.A.and Nuklous office Solutions Limited is repaying its Instalment from the 1st Instalment dated 07th April 2023 from Nukleus'' HDFC Escrow account and those instalments were subsequently recovered from them.

vlil. The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

{a) 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

(b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

ix. The Company has not received any fund from any personfs) or entity(ies), Including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shatl:

1

The sanction letter refers to Krishna infosolutions Private Limited, one of our promoter companies. Nukleus Office Solutions Limited, Mac Insurance Broking Private Limited, Nipun Cupta, Puja Gupta, and Lata Gupta have guaranteed the loan of 31,901.15 lakhs availed by Krishna Infosolutions Private Limited.