Notes to Accounts of Pramara Promotions Ltd.

Mar 31, 2025

37. Contingent Liabilities & Commitments (to the extent not provided for)

38. CONSUMPTION OF IMPORTED & INDIGENOUS RAW MATERAL ETC.

NA

39. The Company has not granted loans or advances in nature of loans to
promoters/directors/ KMPs and related parties either severally or jointly with any
other person, that are:

a. Repayable on Demand other than disclose in Note number 31 and 34 OR

b. Without specifying any terms of period of repayment

40. The Company has utilised the borrowings from banks and financial institutions for
the purpose for which it was taken.

41. Other Statutory Information

• The issued capital has increased during the year from Rs 93,500,000 to Rs
109,711,680. There increase in issue capital is due to issue of New shares. There is
fresh issue by way of Preferential for 19,36,168 Shares.

• The title deeds of all the immovable properties of the Company are held in the
name of the Company.

• The Company has not revalued its Property Plant & Equipment.

• The Company does not have any benami property, where any proceeding has been
initiated or pending against the Company for holding any Benami property.

• The Company did 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.

• In respect of the Company’s 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 are in
agreement with the books of accounts.

• 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:

> 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

> Provide any guarantee, security or like to or on behalf of the Ultimate
Beneficiaries.

• The Company has not received any fund from any person(s) or entity(ies), including
foreign entities (Funding Party) with the understanding (whether recorded in
writing or otherwise) that the Company shall:

> 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)

> Provide any guarantee, security or the like on the behalf of the Ultimate
Beneficiaries,

• The Company does not have any transaction which is not recorded in the books of
accounts that has been surrendered or disclosed as income during the year in the
tax assessments under Income Tax Act, 1961 (such as, search or survey or any
other relevant pro Income Tax Act, 1961).

• The Company has not been declared wilful defaulter by any bank or financial
institution or other lender.

• The Company does not have any scheme of arrangements which have been
approved by the Competent Authority in terms of Section 230 to 237 of the Act.

• The Company have any subsidiary and therefore provision regarding the number of
layers prescribed under Section of Section 2 (87) of the Act read with the
Companies (Restriction on number of layers) Rules, 2017 is applicable to the
Company.

42. The previous year figures have been regrouped/ reclassified, wherever necessary to
confirm to the current presentation.