137 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports Note 27.14 Capital management The primary objective of capital management is to maximise shareholder value, safeguard business continuity and support the growth of the Company. It determines the capital requirement based on annual operating plans and long-term and other strategic investment plans. The funding requirements are met through equity and operating cash flows generated. The Company is not subject to any externally imposed capital requirements (refer Note 27.13 (b) for debt- equity ratio). Note 27.15 Borrowings i) Security details: Working capital loans repayable on demand from banks (March 31, 2025: ` Nil lakh, March 31, 2024: ` Nil lakh) is secured by hypothecation of tangible current assets, namely, inventories and book debts of the Company as a whole and also secured by second and subservient charge on immovable and movable assets of the Company. ii) Quarterly statement of current assets filed with banks during the year are in agreement with the books of accounts. iii) The carrying amount of assets hypothecated as security for borrowing limits are: (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 a) Inventories 279.82 181.18 b) Trade receivables 428.50 336.72 708.32 517.90 Note 27.16 Other statutory information (required by schedule III to the Companies Act, 2013) a) The Company has not entered into any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in tax assessments under the Income tax Act, 1961. b) The Company has complied with the number of layers prescribed under Clause (87) of Section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017. c) The Company is not declared wilful defaulter by any bank or financial institution or other lender. d) The Company has not traded or invested in crypto currency or virtual currency during the financial year. e) The Company has not revalued its property, plant and equipment (including Right-of-use assets) or intangible assets or both during the year.
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