Notes to Accounts of Teerth Gopicon Ltd.

Mar 31, 2025

Note No.4

No. of employee of the company is in receipt of remuneration Rs.60,00,000/-p.a. or more during the year or Rs.5,00,000/- or more per month for the part of the year.

Note No.5

We were informed that company has not received any information from vendors regarding their status under the Micro, Small and Medium Enterprises Development Act,(MSME) 2006 therefore there are no transactions with MSME during the year and disclosure requirement relating to amount unpaid at year end together with interest paid / payable under the Act is not applicable.

1. Related party relationship is as identified by the company on the basis of available information.

2. No amounts pertaining to related parties have been provided for as doubtful debts. Also no amounts have been written off or written back during the year.

Note No.7

Balance of Sundry Debtors and Sundry Creditors are subject to confirmations to be obtained from the parties by the management.

Note No.8

Paisa is rounded up to the nearest rupees.

Note No.9

Management has certified cash balance on hand. Physical cash verification has not been conducted by us.

Note No.10

Expenditure in Foreign Currency on foreign traveling is Nil

Note No.13

Contingent Liabilities not provided for in respect of :-

1. Disputed Demand of GST of Rs. 146.28 lakhs raised by State GST Dept. M.P.

2. Disputed Demand of GST of Rs.57.42 lakhs and equal amount of Penalty and Interest as per Provisions of CGST Act 2017 raised by CGST, Ahmedabad

Note No.14

The company made an Initial Public Offer (IPO) of 39,99,600/- equity shares of Rs. 10/- each at an issue price of Rs. 111/- each (including the share premium of Rs. 101/- per equity share) on the SME platform of the National Stock Exchange of India Limited and listed during April 2024. The company raised funds of Rs. 4439.56 Lakhs through ipo.

Note No.15 : Other Regulatory disclosures :

Details of Benami Property held

No proceeding has been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

(3) REGISTRATION OF CHARGES OR SATISFACTION WITH REGISTRAR OF COMPANIES

During the year, there are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

Note No.16

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

Note No.17

Information with regard to other matters specified in Schedule III to the Companies Act, 2013, is either nil or not applicable to the Company for the year.

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Mar 31, 2024

Note No.16

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

Note No.17

Information with regard to other matters specified in Schedule III to the Companies Act, 2013, is either nil or not applicable to the Company for the year.

(a) Current Ratio = Current Assets / Current Liabilities

(b) Debt- equity ratio = Total debt / Shareholders'' equity

(c) Debt service coverage ratio = EBITDA/(Principal Interest)

(d) Return on equity ratio: Net profit after taxes I Avg Shareholders Equity

(e) Inventory turnover ratio-Cost of goods sold or sales/Average inventory

(0 Trade receivables turnover ratio— Revenue from Operations /Average trade receivables

(g) Trade payables turnover ratio-Direct Expense9Average trade payables

(h) Net Capital turnover ratio-Net sales/Average working capital

(i) Net profit ratio-Net profit after taxes/Total Revenue

(j) Return on capital employed=Earning before interest and taxes/Capital employed

(k) Gross Profit Ratio= Gross Profit/ Net Sales.