Notes to Accounts of Committed Cargo Care Ltd.

(iv) Segment reporting

A. Basis for segmentation

The operations of the group are limited to Two segment viz. "Custom House Broking & Freight Forwareding Service”, which as per AS - 17 "Segment
Reporting” is considered the only reportable segment.

B. Geographic Segment

The group provides all its services only from its office located in India and does not have any separate identifiable geographic segment location

C. Major Customer

There is no single customer who accounted for 10% or more of the Total revenue.

(v) Title deed of immoveble property not held in the name of company

The company holds all the title deeds of immovable property in its name.

(vi) Benami property

The company does not have any Benami property, where any proceedings have 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.

(vii) Security of Current Assets Against Borrowings

The company has filed monthly returns or statements of current assets with Banks for borrowing facility aginst the security of the current assets from
banks, Which are similar to financial Statements.

(viii) Wilful defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

(ix) Transactions with struck off companies

The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013.

(x) Registration of charges or satisfaction with Registrar of Companies

During the financial year 2025-26, the Company has created the following charges on its assets in favour of banks/financial institutions for securing
various credit facilities extended to the Company:

(xi) Scheme of Arrangements

There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(xii) Utilisation of Borrowed funds and share premium:

(A) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to
any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) 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.

(B) 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:

(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

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

i-iiii Undisclosed income

The company has no such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the
years 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.

(xiv) Compliance with number of layers of companies

During the financial year ended March 31, 2026, the Company, has, inter alia, considered and approved making a strategic investment acquisition of a
controlling stake in Committed Cargo Solutions Private Limited ("the Investee Company”) by acquiring and/ or subscribing to equity shares equivalent
to 51% of the expanded issued and paid-up share capital of the Investee Company, thereby making its Subsidiary company, with the objective to
focus on Cross Border Global Express logistics. During the financial year 2025-26, the Company''s subsidiary, Committed Cargo Solutions Private
Limited, incorporated a foreign subsidiary namely "EziGo FZE" in Sharjah Publishing City Free Zone, UAE, with 100% shareholding. Consequently,

EziGo FZE became a step-down subsidiary of Committed Cargo Care Limited. The incorporation is in line with the Group''s international expansion
strategy and is expected to strengthen its logistics operations globally. The Consolidated Statement of Assets & Liabilities, Consolidated Statement of
Profit & Loss, for the financial year ended March 31, 2026 includes the Statements of Committed Cargo Care Limited (Parent Company), Flexichain
Private Limited (70% Stake), Committed Cargo Solutions Private Limited (51% stake), and EziGo FZE (100% Step-down subsidiary

(xv) Disclosure pertaining to ''details of crypto currency or virtual currency

The company has not traded or invested in Crypto currency or Virtual Currency during the reporting periods

xvi) Revaluation of PPE and Intangible assets ... .

The company has not revalued its Property, Plant and Equipment and Intangible asstes during the reporting periods. The 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
is not applicable.

xvii) Fund Raising Committee of the Board of Directors of the Company held on February 11, 2025 had allotted 55,00,000 Convertible Warrants at an
issue price of Rs. 81/- each, which are convertible into equity shares within a period of 18 months from the date of allotment. The Company had
received an aggregate amount of Rs. 11,13,75,000/- being 25% of the total consideration payable towards subscription of warrants from all the
allottees at the time of allotment of such warrants. During the financial year 2025-26, certain allottees exercised their entitlement fully/partially by
depositing the balance 75% consideration amount aggregating to Rs. 4,64,73,750/-. Accordingly, proportionate to the amount so received, 7,65,000
warrants were converted into equivalent number of equity shares of the Company in accordance with the terms of issue

J L> U 14 1 V* I I J

xviii) During the financial year ended March 31st 2026, the Board of Directors have declared and paid the final dividend of Rs. 0.50 per share (5% on
the face value of equity shares of Rs. 10 each).

4.2 Details of Terms of Repayment for the other Long-Term Borrowings and security provided in respect of the secured

a) HDFC BANK-VEHICLE LOAN

The loan is primarily secured by way of hypothecation of Motor Vehicle purchased from loan. The loan is repayable in 60 equal monthly Installments of Rs. 11356/-.

b) KOTAK MAHINDRA PRIME-CAR LOAN

The loan is primarily secured by way of hypothecation of Motor Vehicle purchased from loan. The loan is repayable in 60 equal monthly Installments of Rs. 20890/-.

c) HDFC BANK-CAR LOAN

The loan is primarily secured by way of hypothecation of Commercial Vehicle purchased from loan. The loan is repayable in 48 equal monthly Installments of Rs. 24417/-.

Provison for Gratuity: In accordance with Accounting Standard - 15 (Revised 2005), actuarial valuation was obtained from the actuary in respect of the aforesaid defined benefit plans using projected unit credit method.

a) Loan repayble on demand from bank:-

Cash credit is secured by way of hypothecation of property situated at Office No-6/B First Floor H & G House plot No-12, Sector-11, CBD Belapur Navi Mumbai-400614. Above facility is further secured by way of the personal guarantee of the directors @ Raporate 3.60% to be linked at time of limit set/ loan booking will be applicable p.a. from ICICI BANK LTD.

i) Income Tax Demand on IT Portal for Asst. Year 2016-17 and 2020-21-Rs.19.84 Lacs. Online response to these demands has been submitted accordingly

ii) Service Tax Demand under Show Cause Notice No. 31/2020-21 dated 14 ^th December 2020 amounting to Rs. 17.90 Cr. The company has filed its replies/representations with the Appropriate Authorities. It is yet to be adjudicated by the Appropriate Authority and hence is contingent in nature.

b) The amount of interest paid by the buyer in terms of section 16 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), along with the amount of the payment made to the supplier beyond the appointed day during each accounting period;

c) The amount of interest due and payable for the period of delay in making payment (which has been paid but beyond the appointed day during the year) but without adding the interest specified under the Micro, Small and Medium Enterprises Development Act, 2006;

d) The amount of interest accrued and remaining unpaid at the end of each accounting period; and

e) The amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are actually paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006.

Annexure 30: Notes to Accounts

(i) Expenditures on Corporate Social responsibility has been incurred during the year as it is Paid by the Company Rs. 10 lacs

(ii) Previous Year figures have been regrouped or rearranged wherever necessary to make them comparable with Current Year.

(iv) Segment reporting

A. Basis for segmentation

The operations of the group are limited to Two segment viz. "Custom House Broking & Freight Forwareding Service", which as per AS - 17 "Segment Reporting" is considered the only reportable segment.

B. Geographic Segment

The group provides all its services only from its office located in India and does not have any separate identifiable geographic segment.

C. Major Customer

There is single customer which accounted for 10% or more of the Total revenue.

(v) Title deed pf immoveble property not held in the name of company

The company holds all the title deeds of immovable property in its name

(vi) Benami property

The company does not have any Benami property, where any proceedings have 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.

(vii) Security of Current Assets Against Borrowings

The company has not filed quaterly returns or statements of current assets with Banks for borrowing facility aginst the security of the current assets from banks.

(viii) wilful defaulter

The company is not declared as wilful defaulter by any bank or financial Institution or other lender.

(ix) Transactions with struck off companies

The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013.

(x) Registration of charges or satisfaction with Registrar of Companies

The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(xi) Scheme of Arrangements

There is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(xii) Utilisation of Borrowed funds and share premium:

(A) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) 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.

(B) 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:

(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

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

(xiii) Undisclosed income

The company has no such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the years 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.

(xiv) Compliance with number of layers of companies

The Company does not have any subsidiaries therefore disclosure of compliance with number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not applicable.

(xv) Disclosure pertaining to ‘details of crypto currency or virtual currency

The company has not traded or invested in Crypto currency or Virtual Currency during the reporting periods

xvi) Revaluation of PPE and Intangible assets

The company has not revalued its Property, Plant and Equipment and Intangible asstes during the reporting periods. The 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 is not applicable.