Notes to Accounts of Khemani Distributors & Marketing Ltd.

Mar 31, 2025

19. Where the company has not used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date, the company shall disclose the details of where they have been used: - Not Applicable

20. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment, Intangible Assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated: - Not Applicable

21. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017: - Not Applicable

24. CWIP Ageing: Not Applicable

25. CWIP Completion Schedule: Not Applicable

26. Intangible Tangible Assets under Development: Not Applicable.

27. The Company does not have any Benami property, and no proceeding has been initiated against the Company for holding any Benami property.

28. The Company has borrowings on the basis of security of Current Assets, but does not required quarterly returns or statement filed are in agreement with books.

29. The Company is not a declared wilful defaulter by any bank/ financial Institution/ other lender.

30. Relationship with Struck off Companies: - Not Applicable

31. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details and reasons thereof: - Not Applicable

32. The Company has complied with number of layers prescribed under Section 2(87) of the Act, the name & CIN of such layer of companies along with relationship / extent of holding: - Not Applicable

34. Any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company ''in accordance with the Scheme'' and ''in accordance with accounting standards'' and deviation in this regard shall be explained: - Not Applicable

35. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries: - Not Applicable

35A. Company has Received from any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Company shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

36. Details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is immunity for disclosure under any scheme: -Not Applicable

37. The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

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Mar 31, 2024

17. Previous Year''s Figures: Previous year''s figures have been regrouped/reclassified wherever necessary to correspond with the current year''s classification/disclosure.

Note: Due to unavailability of local sources for implementation of CSR projects in rightful manner, the Company was unable to spend the entire amount on CSR activities during the previous financial year 2022-23. The Company was committed to spend the entire unspent CSR obligation amount as per the requirement of Section 135(5) of the Companies Act, 2013.

Hence during the financial year 2023-24, the company has spent Rs. 6,32,950/- towards the unspent CSR obligation, accordingly Rs. 31,820/ - is spent in excess for the financial year 2023-24.

19. Where the company has not used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date, the company shall disclose the details of where they have been used :-Not Applicable

20. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment, Intangible Assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated:- Not Applicable

21. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017:- Not Applicable

22. No Immovable Properties are held by the Company.

24. CWIP Ageing: Not Applicable

25. CWIP Completion Schedule: Not Applicable

26. Intangible Tangible Assets under Development: Not Applicable.

27. The Company does not have any Benami property, and no proceeding has been initiated against the Company for holding any Benami property.

28. The Company has borrowings on the basis of security of Current Assets, but does not required quarterly returns or statement filed are in agreement with books.

29. The Company is not a declared wilful defaulter by any bank/ financial Institution/ other lender.

30. Relationship with Struck off Companies:-Not Applicable

31. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details and reasons thereof:-Not Applicable

32. The Company has complied with number of layers prescribed under Section 2(87) of the Act, the name & CIN of such layer of companies along with relationship / extent of holding :- Not Applicable

34. Any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such

Scheme of Arrangements have been accounted for in the books of account of the Company ''in accordance with the Scheme'' and ''in accordance with accounting standards'' and deviation in this regard shall be explained:- Not Applicable

35. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries:-Not Applicable

35A. Company has Received from any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Company shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

36. Details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is immunity for disclosure under any scheme:-Not Applicable

37. The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

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Mar 31, 2023

(a) Nature of CSR activity undertaken during the F.Y. 2022-23 includes Animal Welfare (Welfare of Cows).

(b) Due to unavailability of local sources for implementation of CSR projects in rightful manner, the Company was unable to spend the amount on CSR activities. The Company is committed to spend the entire unspent CSR obligation amount as per the requirement of Section 135(5) of the Companies Act, 2013.

19. Where the company has not used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date, the company shall disclose the details of where they have been used :- Not Applicable

20. If, in the opinion of the Board, any of the assets other than Property, Plant and Equipment, Intangible Assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated:- Not Applicable

21. Where the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017:-Not Applicable

24. CWIP Ageing: Not Applicable

25. CWIP Completion Schedule: Not Applicable

26. Intangible Tangible Assets under Development: Not Applicable.

27. The Company does not have any Benami property, and no proceeding has been initiated against the Company for holding any Benami property.

28. The Company has borrowings on the basis of security of Current Assets, but does not required quarterly returns or statement filed are in agreement with books.

29. The Company is not a declared wilful defaulter by any bank/ financial Institution/ other lender.

30. Relationship with Struck off Companies:- Not Applicable

31. Charges / Satisfaction yet to be registered with ROC beyond the statutory period along with details and reasons thereof:- Not Applicable

32. The Company has complied with number of layers prescribed under Section 2(87) of the Act, the name & CIN of such layer of companies along with relationship / extent of holding :-Not Applicable

34. Any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company ‘in accordance with the Scheme’ and ‘in accordance with accounting standards’ and deviation in this regard shall be explained:- Not Applicable

35. Company has Advanced/ Loaned/ Invested to any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Intermediary shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries:- Not Applicable

35A. Company has Received from any other person or entity, incl. foreign entities with the understanding (recorded or otherwise) that the Company shall Lend or invest in Ultimate Beneficiaries Provide Guarantee/ Security/ etc. on behalf of Ultimate Beneficiaries. Not Applicable

36. Details of any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is immunity for disclosure under any scheme:-Not Applicable

37. The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year.

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Mar 31, 2018

1. Employees Benefit Expenses

2. The amount due to Micro & Small Enterprises are based on the information provided by the management.

3. Figures of the previous year have been regrouped/re-cast wherever necessary.

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Mar 31, 2016

14. The amount due to Micro & Small Enterprises are based on the information provided by the management.

15. Related Party Transaction:

List of related parties and transactions as per requirements of Accounting Standard - 18, “Related Party Disclosures”

Key Management Personnel and Relatives and Related Concern__

Mr. Amit Khemani__- Director_

Mr.Vijay Khemani - Director

Mrs. SushilaKhemani__- Relative of Director_

Mr. AvinashKhemani__- Relative of Director_

Mr. VikasKhemani__- Relative of Director_

Mrs. AnupaKhemani__- Director_

Mrs. GeetaKhemani__- Relative of Director_

Mrs. Swati Khemani__- Relative of Director_

M/s Amit Khemani (HUF)__- Karta is Director_

M/s Vijay Khemani (HUF) - Karta is Director

M/s AvinashKhemani (HUF) - Karta is a Relative of Director

M/s VikasKhemani (HUF)__- Karta is a Relative of Director_

M/s Khemani Enterprise__- Proprietor/Karta is Director_

M/s BSAS Infotec Ltd

(Formerly known as M/s Blue Sky Advisory Services Pvt Ltd) - Common Directors_

Hotel Heritage Mandawa__- Partner is Relative of Director_

Shree Siddhi VinayakKripa Creation__- Partners are Relatives of Director_

Mandawa Tours__- Proprietor is a Relative of Director_

Dimple Mansinga__-Relative of Director_

Enterprise over which key management personnel are able to exercise significant influence_

M/s Khemani Enterprise__

M/s BSAS Infotec Ltd

(Formerly known as M/s Blue Sky Advisory Services Pvt Ltd)__

Khemani Welfare Foundation__