12. Provisions, Contingent Liabilities and Contingent Assets:- (AS-29)

Provisions are recognized only when there is a present obligation as a result of past events and when a reliable estimate of the amount of the obligation can be made.

Provision for Audit Fees and ROC Filing Charges has not been incorporated in the books.

Contingent Liabilities is disclosed in Notes to the account for:-

(i) Possible obligations which will be confirmed only by future events not wholly within the control of the company or

(ii) Present Obligations arising from past events where it is not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount of the obligation cannot be made.

Contingent assets are not recognized in the financial statement since this may result in the recognition of the income that may never be realized.

General:

Except wherever stated, accounting policies are consistent with the generally accepted accounting principles and have been consistently applied.

(B) Notes on Financial Statements

1. The SSI status of the creditors is not known to the Company hence the information is not given.

2. Salaries includes directors remuneration on account of salary Rs.4800000/- (Previous Year Rs.4800000/-)

3. Trade receivables, Trade payables, Loans & Advances and Unsecured Loans have been taken at their book value subject to confirmation and reconciliation. All the Unsecured Loans (Liability) taken on interest free.

9. Related Party disclosure as identified by the company as mentioned under Sec 188 of Companies Act 2013 and other related Laws.

(A) Related Parties and their Relationship

(I) Key Management Personnel

1. Mr. Girdhar Saboo - MD

2. Mr. Aasif Khan - CFO

(II) Relative of Key Management Personnel

1. Nil

10. Company has made no provision in respect of penalty imposed during the year. No penalty has imposed during the year on pending litigations.

11. Additional Regulatory Information/disclosures as required by General Instructions to Schedule III to the Companies Act, 2013 are furnished to the extent applicable to the Company.

16. Previous year figures have been regrouped/rearranged wherever necessary.

Signature to notes 1

In terms of Our Separate Audit Report of Even Date Attached.

For R.P. KHANDELWAL & ASSOCIATES For Saboo Sodium Chloro Limited

Chartered Accountants

(Ronak Khandelwal)

Partner Girdhar Gopal Saboo Madan Singh Jain

Membership No. 437669

Registration No. 001795C ^{Director Director}

Place: - Jaipur DIN :00364750 DIN : 09301140

Date: - 30.05.23

UDIN: - 23071002BGYTZW4905