x. Company has given Corporate Guarantee on behalf of its subsidiary - Sea-king Club Pvt. Ltd. to Banking Company of Rs. 26.25 crore

xi. Benami Property Disclosure:

The Company does not hold any Benami property.

xii. Disclosures relating to the material discrepancies in quarterly statements submitted to bank and books of accounts -

During the year company has not availed borrowings from any banks or financial

institutions. Accordingly this disclosure is not applicable.

xiii. Disclosure related to Willful Defaulter declared by the Bank or Financial

Institutions - Not Applicable

xiv. Disclosure related to Transaction with Struck off companies - No Transactions with any struck off companies

xv. Disclosure related to Charges - Not Applicable

xvi. Disclosure regarding compliance with number of layers of companies - Not Applicable

xvii. Disclosure related to the compliance with approved scheme of Amalgamation - Not

Applicable

xviii. Disclosure related to various ratios - Separate Annexure has been attached along with the notes

xix. Disclosure related to Utilisation of Borrowed funds and Share Premiums - Not

Applicable

xx. Disclosure related to Undisclosed Income - Not Applicable

xxi. Disclosure related to Corporate Social Responsibility - Not applicable due to loss for earlier years and inadequate profit for the current year

xxii. Disclosure related to Crypto Currency / Virtual Currency - Not Applicable

xxiv. Deferred Tax Liability / Assets (Net):

In accordance with Ind-AS 12 - Income Taxes, the provision for deferred tax asset and

liability has been shown as an income / expense for the Current year. The component of deferred tax liability and assets is as under:

xxvi. Miscellaneous

The Company has reclassified & regrouped previous year's figures to conform to this year's classification.