Notes to Accounts of Acme Universal Safezone 9 Ltd.

1. Terms/rights attached to equity shares:

The Company has only one class of equity shares having par value of ^ 10 per share. Each holder of equity shares is entitled to one vote per share.. In the event of liquidation of the company, the holders of
equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the
shareholders.

2. During the period ended March 31, 2026, the amount of per share dividend recognized as distributions to equity shareholders was Rs. Nil (March 31, 2025: Rs. Nil, March 31, 2024: Rs. Nil).

Notes:

(i) On 26.10.2024, the Company allotted 21,842 equity shares with a face value of Rs 100 each, issued at premium under a preferential allotment, as approved by the resolution passed in the Extraordinary
General Meeting (EGM) held on October 15, 2024.

(ii) During the year ended March 31, 2026, the Company allotted 9,35,508 bonus equity shares of ^10/- each in the ratio of 2:1 out of Free Reserves, pursuant to the shareholders'' approval dated October
31, 2025. Consequent to the allotment, the paid-up share capital increased from ^4,67,75,400/- (46,77,540 shares) to ^14,03,26,200/- (1,40,32,620 shares).

(iii) During the year ended March 31, 2026, the face value of equity shares was sub-divided from ^ 100/- per share to ^10/- per share, pursuant to shareholders'' approval. Accordingly, the previous year
figures of number of shares have been regrouped/adjusted to give effect to the said sub-division.

Notes :-

7 (a) A dropline overdraft facility amounting to 248.00 lakhs has been sanctioned by HDFC Bank Limited FY 24-25.The facility carries a floating rate of interest i.e. Repo rate spread of 3.25%. This
facility is secured by an exclusive equitable mortgage over the property owned by Mr. Nitin Tiwari and Ms. Ruchi Tiwari and is further secured by personal guarantees of Mr. Nitin Tiwari and Ms. Ruchi
Tiwari.

7 (b) A Cash Credit facility amounting to 3,000.00 lakhs has been sanctioned by HDFC Bank Limited. The facility carry a floating rate of interest and are primarily secured by hypothecation of stocks,
book debts, export debtors, and stock meant for export. The facilities are further secured by a charge on plant and machinery, fixed deposits, and industrial property.The facility is further secured by
personal guarantees of Mr. Nitin Tiwari and Ms. Ruchi Tiwari.

7 (c) Plant & Machinery has been charged as collateral against credit facilities availed from HDFC Bank Limited.(Refer note 11.1)

7 (d) Bifurcation & terms of loan from related parties is disclosed below :-

Statement of Earning per share (EPS)

Basic EPS amounts are calculated by dividing the profit for the period attributable to equity holders of the company by the weighted
average number of Equity shares outstanding during the period.

NOTE - 29

EMPLOYEE BENEFIT PLANS

Employee benefit plans
(i) Defined Contribution plan

The below amounts have been recognised as an expense in respect of the Company’s contribution to Employee''s Provident Fund and other funds deposited with the relevant
authorities and has been charged to the Statement of Profit and Loss.

(ii) Defined benefit plan - Gratuity

The Company has a defined benefit gratuity plan in India governed by the Payment of Gratuity Act 1972. The plan entitles an employee who has rendered at least five years of
continuous service to gratuity at the rate of fifteen days wages for every completed year of service or part thereof in excess of six months based on the rate of wages last drawn
by the employee concerned. The Company has adopted the Accounting Standard 15 (revised 2005) on Employee Benefits (Grauity ) during the current year. The disclosure as
envisaged under the Accounting Standard is provided hereunder:

NOTE - 32

Details of dues to micro and small enterprises as defined under the MSMED Act, 2006

The Micro, Small and Medium Enterprises have been identified by the Company from the available information, which has been relied upon by the auditor According to such identification, the disclosure in respect to
Micro and Small Enterprises as per MSMED Act, 2006 is as follows:

NOTE - 33

STATEMENT OF CONTINGENT LIABILITIES

The Company is having following contingent liabilities & capital commitments for the year ended 31-March-2026 and year ended 31-March-2025, 31-March-2024 and 31-March-2023 respectively.
(A) Contingent Liabities

The following bank guarantees have been issued by HDFC Bank Limited, against Fixed deposits with Bank, for which details are enclosed herewith.:
(B) Commitments

There are no capital commitments pending for the year ended 31-March-2026 and year ended 31-March-2025, 31- March-2024, 31-March-2023 respectively.

NOTE - 35

OTHER DISCLOSURE

1 Transaction with Struck Off Companies

The company has not transacted with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

2 Undisclosed Income

The Company does not have any
such transaction which is not

3 Other Statutory Information

No proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules

^(a) made thereunder.

(b) The Company has working capital borrowings from banks and financial institutions on the basis of security of current assets.The Company submits returns of current assets to banks
which are in agreement with books of accounts.

( ) The Company has not been declared a ''Wilful Defaluter'' by any bank or financial institution (as defined under the Companies Act, 2013) or consortium thereof, in accordance with the
^{( )} guidelines on wilful defaulter issued by Reserve Bank of India.

(d) The Company has complied with the number of layers of companies prescribed under the Companies Act, 2013.

(e) The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(f) The Company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies (ROC) beyond the statutory period.

(g) The Company has not advanced or loaned or invested funds to any other persons or entities, including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(i) 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

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

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

(i) 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) or

(i) The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

(j) The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets, therefore disclosure is not applicable.

(k) As at March 31 2026 , March 31,