1.  Previous years figures have been regrouped or recasted wherever
 considered necessary.
 
 2.  In the opinion of the management the Current Assets, Loans &
 Advances have a value on realisation in the ordinary course of
 business at least equal to the amount at which they are stated in the
 Balance Sheet.
 
 3.  Balance Confirmations have not been received from number of parties
 showing debitlcredit balances. Confirmation of balances to the extent
 received, have been reconciled/under reconciliation.
 
 4.  No Claim has been received from any of the suppliers of the company
 of their being a specific unit under Micro, Small & Medium Enterprises
 Act 2006; hence amount due to such units as on 31-3-2009 is not
 ascertainable.
 
 5.  No information with respect to Segment Reporting is being given as
 required in compliance of AS-17 of Segment Reporting since the
 company has only one business segment of Barley Malt.
 
 6.  To comply with the guidance note on Accounting Treatment of Excise
 Duty issued by Institute of Chartered Accountants of India, excise
 duty amounting to Rs. 1,16,621 /¦ (Previous Year Rs. 52,928/-) has been
 included in the value of inventories as on 31.03.2009 and the
 corresponding amount of Excise Duty payable has been included in other
 liabilities. However, this accounting policy has no impact on the
 profit for the year.
 
 7.  Related Party Disclosures:
 
 In accordance with the Accounting Standards (AS-18) on Related Party
 Disclosures, where control exists and where key management personnel
 are able to exercise significant influence and, where transactions have
 taken plage during the year, information along with description of
 relationship as identified, are given below ;-¦
 
 A.  Key Management Personnel
 
 -ShrilvlukeshAggarwal Managing Director
 
 -Smt. Subha Aggarwal  Whole Time Dirietor
 
 B, Remuneration Rs, 17,21,681 Loan obtained outstanding as at
 
 the end of the year = Rs.76,95,000
 
 8.  Contingent Liabilities not provided for
 
 a) Claims against the Company not acknowledged as
 debts (Net of Provision and including interest 
 at simple rates.                                     76.03   76.03
 b) Estimated amount of capital contracts remaining 
 to be executed on Capital Account and not provided 
 for.                                                 50.00    NIL
 c) Outstanding counter guarantee in favour of 
 bankers of the company                                0.50    NIL
 
 d) Bills discounted with the banks 103.32 62.53
 
 9.  Earnings per share (EPS) - The numerators and denominators used to
 calculate Basic and Diluted Earning per