1.  Secured Loans:
 
 Bank overdrafts are secured by hypothecation of stocks, book debts,
 other assets and Equitable Mortgage of Immovable Assets and personal
 guarantees of Directors.
 
 2.  Deferred Tax Liability:
 
 As required by the Accounting Standard 22 (AS 22) Accounting for Tax
 on Income issued by The Institute of Chartered Accountants of India,
 the Company has not provided for deferred tax liability for earlier
 years as well as for the current year in view of the carried forward
 losses and unabsorbed depreciation. These carried forward losses and
 unabsorbed depreciation are not expected to be revised in near future.
 
 3.  Remuneration to Directors: 7,20,000 7, 20,000
 
 4.  Sundry Debtors includes due from a firm in which some of the
 directors are partners Rs. 23,520/- (Previous Year: Rs. 13,500/-)
 Maximum amount during the year Rs. 43 C|'''') - (Previous year Rs.
 2,41,034/-)
 
 5. Sundry Creditors includes Rs.5,30,608/- (previous year
 Rs.56,95,721/-), being the total outstanding dues of Small Scale
 industrial Undertakings. The names of such undertakings are given
 hereunder:
 
 6 The outstanding balances of Debtors, Creditors, Deposits and Loans &
 Advances are subject to confirmation.
 
 7.  Provision for Taxation is not required to be made in view of
 carried forward losses.
 
 8.  Previous year''s figures have been regrouped wherever necessary to
 make them comparable with those of the current year.
 
 Related party Disclosures:
 
 A.  Enterprises/entities where control exists and with whom the Company
 had transacted.  i) Mini Sarvodyog Sira ii) NAS Packaging Pvt Ltd iii)
 Adarsh Renewable Energytech Ltd
 
 iv) Anjars Harihar Engg Pvt Ltd v) Metal Pack Industries vi) Nippon
 Appliance Pvt Ltd B.  Key Management Personnel: i) Shri Naishadbhai
 Patel ii) Shri Atish Patel
 
 9.  In compliance of AS 28 on Impairment of Assets issued by Institute
 of Chartered Accountants of India the Company has carried out
 impairment review of its assets. Loss on impairment of assets charged
 to the P & L. A/c is Rs: NIL (previous year Rs. Nil) -
 
 10.  Additional Information pursuant to the provisions of paragraph 4C
 and 4D of Part- II of Schedule - VI of the Companies Act, 1956:
 
 (F) Expenditure in Foreign Currency Nil Nil
 
 (G) Earnings in Foreign Currency Nil Nil
 
 11. Segment:
 
 The company is engaged in business of manufacturing of Plant Protection
 Equipment i.e. sprayers, in trading goods and in LED items. These
 businesses are considered as Primary Segments in determining the
 revenue results, identifiable revenues and expenses are allocated in
 relation to the operation activities of the segment and common
 expenditure is allocated on reasonable basis.