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THE KNANAYA MULTI STATE CO-OPERATIVE CREDIT SOCIETY LTD. Reg No. MSCS/ CR/ 640/ 2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Ph: 0481 2560169, 0481 2563168 E-mail:[email protected], www.knanayamccs.com



THE KNANAYA MULTI STATE CO-OPERATIVE CREDIT SOCIETY LTD. Reg No. MSCS/ CR/ 640/ 2012 Thekkanatt Arcade, Nagampadam, S.H. Mount P.O., Kottayam- 686 006 Ph: 0481 2560169, 0481 2563168 E-mail:[email protected], www.knanayamccs.com TENTH ANNUAL GENERAL BODY MEETING NOTICE The Tenth Annual General Body Meeting of Share holders of the Knanaya Multi State Co-operative Credit Society Ltd. will be held at Chaithanya Pastoral Centre, Thellakom, on Saturday 27th August 2022 at 3.00 pm to transact the following business. 1. Consideration of Annual Accounts for the year 2021-2022. 2. Appropriation of net profit for the year 2021-22. 3. Appointment and fixing of Remuneration of Statutory Auditors for the year 2022-23 4. Budget for the year 2022-23 5. Supplementary Budget for the year 2021-22 6. Bye-laws amendment 7. Any other matter allowed by the Chairman Kottayam Sd/- 04-07-2022 Managing Director 3

THE KNANAYA MULTI STATE CO-OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 DIRECTORS REPORT To The Members of The Knanaya Multi-State Co-Operative Credit Society Ltd, Kottayam, The Board of Directors and me as the Chairman of the Board are very happy to present the Tenth annual report on the operations of the Society for the financial year ended 31.03.2022. As you all know our society was formed in 2012,for the socio, economic improvements of its members by mutual aid and promoting thrift. To promote thrift and savings among members, the society is providing attractive rates of interest to their small savings and strives to promote economic activities among members. We have adopted core banking solutions for financial services to provide prompt, accurate and transparent services to the members. We will continue to excel in serving the members sincerely, with high quality service as a good corporate citizen. We will adopt the best possible technology as we are committed to serve the members and the society at large to their fullest satisfaction. Employees participation in management Employees are the integral part of any financial institutions.Hence a lot of programs are conducted to get their whole hearted co-operation, increase productivity and to foster good employee employer relations in the operations of the Society.Training programs are organized to enhance competence and efficiency of members of staff. Employee participation in management is ensured by various schemes in operation in the society. This furthers creativity and innovation to accelerate organizational growth.Incentive schemes, mentoring and training help employees to become competent and the Society to be vibrant. Operating Results 2021-22 We are really privileged and happy to present the operating result for the financial year 2021-22, before the honourable members.During the year, when all the businesses are crippled by the effect of the pandemic, Corona attack, the society was fortunate to have a cash profit of Rs.2,67,32,823/-to report, and after charging depreciation, tax and provisions for interest and principal overdue the net profit is Rs. 2,44,69,980/-. We hope the members can comfortably declare a dividend of 8.5%, which is well above the bank interest rate for the year. The net addition to surplus funds of the society will be 4

Rs. 26,75,610/-during the year. The total accumulated net profit as on 31-3-2022 is Rs. 1,23,90,231/- The same will be added to the surpluses of the Society. During this year, our Society has made before tax profit of Rs. 2,53,20,168/- against Rs. 1,35,04,157/- in the previous year. For the compliance of provisions of the MSCS Act 2002 & Bye law the Society, it has transferred the following from out of the profits of the Society as presented in the chart below:- CHART SHOWING OPERATING RESULTS Our contribution to Government & Regulators for nation building The Society was formed for the promotion of social and economic interests of its members. However, it is deeply concerned about the public and national interests and attaches utmost priority to the same. As part of this commitment it has contributed Rs.8,50,188/- as Income Tax and GST of Rs. 2,98,167/- to the Governments in India, during the year. Further a contribution @1% of its net profit has been made to Co-operative Education Fund of NCUI Ltd,Delhi amounting to Rs.2,44,700/-, for promoting co-operatives and co- operative education. 5

Comparative Study SHARE CAPITAL (IN RUPEES) LOANS ( IN RUPEES) 6

DEPOSIT (IN RUPEES) Auditor & Auditor’s Functions The audit committee of the Board, internal auditors and the statutory auditors are appointed by the Society to scrutinize and control the financial transactions of the society. M/s Vishnu Rajendran & Co, Chartered Accountants, are appointed by the members, as statutory auditors of the society for the year from the panel of auditors held by the society. Their fees have been provided, as fixed by the members as Rs. 1,00,000/- and GST @ 18%, Rs. 18,000/- during the year ended 31/03/2022 in the accounts. Reply to the auditors’ observations. All the observations of the auditors are looked into by the audit committee of the board, staff instructed of the corrective actions to be taken and necessary rectifications are meticulously followed up, to ensure full compliances. Historical milestones of the society In 2012, from the beginning of this society, it nurtured and turned many milestones. When the Chairman, Chev. Adv. Joy Joseph and Vice- Chairman Shri. Stephen George Ex- MLA and their panel of Directors established this Society. In 2014 society announced first Dividend to members. In 2017 second Board of this Society led by Stephen George Ex- MLA as Chairman and Vice- Chairman Shri. Binoy Mathew, they achieved many, ie, construct the new building, 7

implementing core banking system and staff of this Society enhanced as statutory benefits Society. As our society nearing to its 10thyear, gained record profit of 87.5%, which is more than previous financial year. The Society is in the process of diversification and further strengthening its activities. It is focusing on the Business Correspondent model (BC) for expanding its activities in the forth coming years. A remarkable achievement of our Society, obtaining the IRDAI Licence for Life, Motor and Health insurance. Shri. Roshy Augustine, Hon’ble Minister for Water Resources, officially launched Corporate Agent (Composite) – IRDAI Licence of KMCCS and Chairman Stephen George Ex- MLA presided the function on 9th July 2022. We hope the Society, its members, Staff, Depositors and Borrowers will be substantially benefited from such initiatives. With Respect and Thanks We, whole heartedly acknowledge the yeomen service, dynamic & effective leadership and vital contributions provided in the service of the society, by its sincere and devout Managing director, Shri. Siby Antony, during the year 2021-22. We gratefully acknowledge all the sacrifices, contributions made by the members of the board, the General Manager, Jose P George, with whose profound experience and expertise we are heading for a bright future. We fully recognize the devotion, dedication, commitment and grit of our Branch managers, all members of staff, bankers, auditors, consultants, contractors, advisory committees and the regulators in government, including the Central Registrar and his team of officers. Above all we acknowledge that the society is for its members. All the participation of the members and services are profusely thanked and acknowledged with all sincerity & humility. The inspiration and confidence that you express in the operations of the society is great and immeasurable. Last but not the least we acknowledge that the aim of our society is the social and economic development of all our members and of our great nation. We will at all times endeavor to achieve our proclaimed goals united with one mind and soul. Let us be at work relentlessly. Let us be reminded that success is in consistent performance and continuous improvement. Thank you one and all. Kottayam For and on behalf of the Board 11.07.2022 Sd/- Stephen George Ex-MLA Chairman 8

Vishnu Rajendran & Co. No.39/5523, South Bridge Avenue Road, Behind Manorama, Panampilly Nagar, Kochi –682 036, Kerala Chartered Accountants |GSTIN: 32AACFV0274F1ZK|Tel: (0484) 2320999| Mobile: 940 062 7999, 989 537 6445| | Kottayam | Kochi | Bangalore | Trivandrum | Kannur | Calicut |Chennai| |Email: [email protected]|http://www.vrc.co.in| INDEPENDENT AUDITOR’S REPORT To The members of The Knanaya Multi State Co-Operative Credit Society Limited;MSCS/CR/640/ 2012. I. We have audited the accompanying financial statements of”The Knanaya Multi State Co- Operative Credit Society Limited”,Reg No. MSCS/CR/640/ 2012,Thekkanatt Arcade, Nagampadam, S.H. Mount P.O, Kottayam, Kerala 686 006, which comprises of the Balance Sheet as at 31st March, 2022, and the Statement of Profit and Loss for the year then ended, and a summary of the significant accounting policies, notes & schedules thereon and other explanatory information. II. Audit Opinion In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the Emphasis of Matter paragraph below, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Society as at 31st March,2022 and its profit for the year ended on that date. Further in terms of section 73 of the Multi-State Co-operative Societies Act 2002 and Rule 27(2&3), we report that:– a) To the extent examined by us, the loans and advances made by the Society on the basis of security are properly secured and the terms and conditions are not prejudicial to the interest of the Society and its members. b) The transactions which are made merely by book entries are not prejudicial to the interest of the Society. c) No personal expenses are seen charged to revenue account. d) There are no allotments of shares for consideration other than cash made during the year. e) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; f) Proper books of account have been kept by the Society so far as appears from our examination of those books, and proper returns adequate for the purpose of audit have been received from branches or offices of the Society not visited by us. Due to Covid-19 circumstances, we have visited only three branches of the Society and with respect to the remaining branches, we have relied on the branch returns, statements provided by 9

the H.O. for audit and the internal audit report of M/S Jai George & Associates, Cost Accountants, Kottayam. g) No instance of material impropriety or irregularity in the expenditures or in the realization of money due to the Society is noted during our audit. h) There are no guidelines issued by the Reserve Bank of India and National Agricultural and Rural Development Bank established under the National Agriculture and Rural Development Bank Act,1981(61 of 1981) which are applicable to the Society. i) There are no transactions which appear to be contrary to the provisions of the Act, the rules or the bye-laws of the Multi State Co-operative Society, except as stated in the “Emphasis of Matter” part of this report. j) There is no money belonging to the Society which appears to us as bad or doubtful of recovery, except the overdue loans which are fully secured by tangible securities or proper guarantees. k) The Society had given loans two members of the Board and their relatives, aggregating to Rs.1,29,85,000/-.The outstanding balance as on 31/03/2022 is Rs.1,29,04,792/- towards principal and Rs.90,877/- towards interest. l) The Society’s balance sheet and profit and loss account dealt with by the report are prepared in SAFE software and is in agreement with the books of account and returns submitted for audit. m) In our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required by this Act in the manner so required and give a True and Fair view;- a) In the case of the Balance sheet,of the state of affairs of the Knanaya Multi State Co- operative Credit Society Ltd,Reg No. MSCS/CR/640/ 2012, for the year ended on 31/03/ 2022; and b) In the case of the Profit and Loss account, of the profit for the said financial year. III. Basis for our opinion: A. Compliances matters :- As per the explanations, and information provided to us and the written representation provided to us, the Society has complied with all the provisions of the Act, its bye laws and the instructions from the Central Registrar of Co – operatives,except for the effects of the matters described in the “Emphasis of Matter” paragraph below.From our verifications, we have not noted, any major persisting non-compliances in the operations of the Society.The internal controls are seen strengthened to suit the size of the organization and the nature of its business, through internal audits, inspections, trainings and proper periodic reporting and supervision. B. MATTERS RELATING TO FINANCIAL STATEMENTS A 100% provision is made for the entire interest on overdue loans as on 31.03.2022 as certified by the management. However, since the assets are adequately secured with tangible fixed assets, with substantial margins, only 10% of the overdue portion of principal loan amounts, outstanding for more than six months are provided for in the accounts, as in earlier years. This 10

amount, in the opinion to the board of directors, is sufficient to cover any risk that may arise to the Society,upon the default of the borrower. We concur to the opinion of the directors. IV. EMPHASIS OF MATTER: IMPORTANT AUDIT OBSERVATIONS FOR THE FINANCIAL YEAR ENDING 31/03/2022 are:- Compliance of Bye laws & MSCS ACT 2012 As per clause 56(1) of the bye laws, all admission fees to be carried to Reserve Fund. The admission fee amounts to Rs.1,23,500/- during the year and it is included in the accumulated profits as no reserves except statutory reserve is maintained by the society. Proper systems are to be put in place to ensure compliance with clause 39(1) (a & c) of the byelaws by all board members that they are not declared insolvents and not convicted for any offence involving moral turpitudes, as no documentary evidence is seen taken. Loan matters: Out of the total advances of the Society as on 31/03/22, Rs. 56,73,63,543/-, a sum of Rs.6,92,48,378/- has turned out to be NPA. The rate of NPAs work out to be 12.2% as against 10.94% in the previous year. Loans amounting to Rs.6,84,95,399/- has been renewed / reviewed during the year in accordance with the directions/ guidelines issued by the Board of directors, which bears a material impact on the profits of the Society during the year. Other Matters: The internal controls system is seen strengthened during the year by effective internal audits, supervision and monitoring. There is need to have a more efficient system of collecting and expeditiously disposing off the grievances from members. The Society is need to have a system to verify: - Whether there are any member who is also a board member of another MSCS with similar objects. There are 11 members who had defaulted in paying dues to the society and these loans are adjudicated in arbitration. The total principal amount works out to Rs.2,62,20,575/- and interest due there on is Rs 2,29,71,527/- as on 31/03/2022. The Board of Directors of the Society confirms in the written representation that the “ going concern concept”, fundamental to accounting, is not affected due to Covid -19 pandemic, and that they see no threat, to the continuity of the business of the Society, in the foreseen future. No information system audit is seen conducted to ensure the correctness and completeness of accounting and related data in the safe software. Thus data integrity is not positively affirmed yet. 11

V. Responsibility of the Board Of Directors for the Financial Statements The board of directors is responsible for the preparation of this financial statements that give a true and fair view of the financial position and financial performance of the Society in accordance with the accounting principles generally accepted in India, including the Accounting Standards prescribed by the ICAI, the accounting principles applicable and the provisions of the Multi State Co-operative Societies Act 2002, the rules framed there under, the Income Tax Act 1961, the CGST & SGST Acts 2017, labour laws and other applicable Acts. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of these Acts, for safeguarding the assets of the Society and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatements, whether due to fraud or error. VI. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. We are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the operating effectiveness of such controls. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exist in the financial statements, we are required to draw attention in our auditor’s report, to 12

the related disclosures in the financial statements or, if such disclosures are inadequate, we must modify our opinion. Our conclusions are based on the audit evidence obtained, up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. We believe that the audit evidences we have obtained, is sufficient and appropriate, to provide, a basis for our audit opinion, on the Standalone Financial Statements. Place: Kochi For Vishnu Rajendran & Co Date: 04/07/2022 Chartered Accountants F.R. No: 4741S Sd/- M.P. Jose FCA, Partner M: No: 204255 UDIN:22204255AMDOBX9977 13

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686006 Notes forming part of the financial statements for the year ended 31.03.2022 Notes Particulars 1 Constitutional Information The Knanaya Multi State Co-operative Credit Society Ltd, was registered on 11th day of October 2012 under 2 the Multi State Co operative Societies Act 2002, with the objective to promote interest of all it’s members to 2.1 attain their social and economic betterment through self help and mutual aid in accordance with the co- operative principles.The registered office of the Society is now located at Thekkanatt Arcade, Nagampadam, 2.2 S.H Mount P.O, Kottayam-686006, Kerala. Significant Accounting Policies 2.3 Basis of Accounting and preparation of financial statements 2.4 The financial statements have been prepared on an accurual basis under historical cost convention in 2.5 accordance with the generally accepted accounting principles & the provisions of Multi-State co-operative 2.6 Societies Act 2002. The accounting policies adopted in the preparation of the financial statements are 2.7 consistent with those followed in the previous years. 2.8 Revenue Recognition 3 The Society generally follows mercantile system of accounting & recognizes significant items of income & 3.1 expenditure on accrual basis. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Society and revenue can be reliably measured. 1) Interest & Principle amount on loans is recognised on accrual basis except in the case of Non performig assets, where interest is fully provided for and a 10% provision is made on the pricipal overdue portion only for more than 6 months. 2) Processing fee collected on loans disbursed are recognised at the inception of the loan. 3) All other revenue is recognized on an accrual basis, when there is no uncertainity in the ultimate realization / collection. Tangible Fixed Assets Fixed assets are stated at cost less depreciation. The cost of an asset comprises of its purchase price and any other cost directly attributable for bringing the asset to the location in working condition for its intended use. Depreciation Depreciation is provided on Written Down Value method as per the rates & the manner prescribed as per Rule 5 (Appendix -I) of the Income Tax Act 1961.Depreciation on additions is charged proportionately from the date of acquisition / installation. The same has no impact on the societiy’s Income Tax liability. Current Assets The current assets, loans & Advances are stated at the realizable value in the Balance sheet as on 31.03.2022. Cash & Cash equivalents During the current year the fixed deposits with other banks are shown at the principal amount of deposits and interest receivable is shown seperately as interest receivable as against the earlier practise of adding accrued interest to the principal. Preliminary Expenses The Society decided to write off in the profit and loss account, 1/10th of its preliminary expenses, every year. Current year it amounts to Rs.14,706.72/- Others Accounting policies not referred to above are consistent with generally accepted accounting principles followed in India. Notes forming part of the accounts In the opinion of the board of directors, current assets, loans & advances have the value at which they are stated in the books of accounts, if realized in the ordinary course of business. So they are accounted for at book value. 14

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Note Particulars 3.2 Remuneration to Directors. 3.3 The directors were paid Rs. 35,500/- & Rs.2,10,640/- as sitting fees & travelling allowances respectively 3.4 during the year 2021-22 Perquisites to Directors: 3.5 No provision has been made for perquisites to Directors. Remuneration to Auditors 3.6 Statutory Auditors: Rs.1,00,000/- is payable to M/s Vishnu Rajendran and Co., Chartered Accountants as statutory audit fee for the financial year 2021-22 along with GST @ 18% . 3.7 Internal Auditors: Rs.54,000/- is paid to M/s Jai George & Associates, Cost Accountants, Kottayam, as internal audit fee during the financial year 2021-22. 3.8 Statutory Reserve Fund & Co-operative Education Fund and Other reserves as per bye laws of the society. 3.9 The Society had made before tax profit of Rs. 2,53,20,168.38 during 2021-22. As per MSCS Act & bye laws, 35% of the net profit should be transferred to reserve account. 1% to be paid to Co-operative 4.00 Education Fund maintained by The National Co-operative Union of India Limited, Govt.of India, New Delhi. 4.10 Suspense Account 4.20 A sum of Rs1,38,922/- has been received by the Society for GGLS loan and it is shown in suspense account, as GGLS yet to be completed. A sum of Rs. 83,545/- has been received by the Society for share 4.30 application and it is shown as suspense account, as shares are yet to be issued. 4.40 Prior period items 4.50 Any errors or omissions noted in the earlier years are subsequently rectified and disclosed in the financial statements as prior period items whenever required. Prior period items during the FY 2021-2022 amounts to Rs.1,05,250/- Accounting of Non Performing Assets (NPA) The Board of the Society adopted the policy to make 10% Provision only for overdue principal portion of Loans, outstanding for more than 6 months. Deferred Revenue Expenditure The Board of the Society adopted the policy to write off 1/5 th of its Deferred revenue expenditure during the initial 5 years and additions made during the year,so an amount of Rs.2,07,047.84 is charged to P&L account during the year. Goods and Service tax (GST) The outward taxable supplies for GST is Rs.12,67,458/- . (Admission fees+ Processing fees + notice charge+ Insurance charge + share transfer + application fees collected + service charges on janaseva + appraiser charges collected). Contingent Liability:The income tax department has raised a demand against the Society for AYs 15-16 Rs.8,52,963/-, 17-18 Rs 4,26,154/- and 18-19 Rs 24,66,026/- . The Society has filed appeals against the order with the CIT Appeals . The Society expects the decision favaourable to it. Hence no provision has been made in the accounts for the same. Impact of Covid 19: The business of the Society is severely affected by Covid-19 pandemic like any other business. However, the going concern concept will not be affected and it is able to manage through the tough times. The Society is confident of regaining the momentum once the pandemic settles down. NPA as on 31/03/2022 (169 accounts):- Principal amount : 6,92,48,378/- Interest : 4,94,79,141/- Amount awarded by Arbitrator for the NPAs as on 31/03/2021 (11 accounts):- Principal amount : 2,62,20,575/- Interest : 2,29,71,527/- 15

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Balance Sheet as at 31 March 2022 Head LIABILITY Amount on Amount on code 31-3-2022 31-3-2021 SHARE CAPITAL 1010 SHARE ORDINARY 99,130,000.00 97,840,000.00 99,130,000.00 97,840,000.00 2000 TOTAL 2300 899,773,115.00 849,616,678.00 2301 DEPOSITS 93,364,191.11 71,309,515.31 2305 FIXED DEPOSIT SAVINGS DEPOSIT 1,508.00 58,804.00 4050 UNCLAIMED MATURED DEPOSIT 25,100.00 25,000.00 ENDOWMENT DEPOSIT 9637 993,163,914.11 921,009,997.31 TOTAL 8030 46,798,240.00 26,071,660.00 8032 LOANS & ADVANCES 46,798,240.00 26,071,660.00 8035 GGLS LOAN 240,550.00 - 7510 TOTAL 240,550.00 - 7511 7512 MISCELLANEOUS 109,732.50 109,732.50 7513 EARTH EXCAVATION 82,840.44 82,840.44 7520 18,708.00 18,708.00 7514 TOTAL 211,280.94 211,280.94 GROUP DEPOSIT GDCS 1 38,456,386.44 29,891,893.44 GDCS 2 244,700.00 128,788.00 GDCS 3 859,200.00 1,059,200.00 55,314.08 TOTAL 555,314.08 1,500,000.00 FUNDS 5,000,000.00 100,000.00 RESERVE FUND 600,000.00 CO OPERATIVE EDUCATION FUND 32,535,195.52 EDUCATION FUND 45,915,600.52 CHARITY FUND BUILDING FUND EX GRATIA TO EMPLOYEES TOTAL 16

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Balance Sheet as at 31 March 2022 Head ASSET Amount on Amount on code CASH 31-3-2022 31-3-2021 1000 CASH IN HAND 4040 TOTAL 2,078,657.00 3,203,975.00 4041 LOANS & ADVANCES 2,078,657.00 3,203,975.00 4055 GOLD LOAN 13,982,502.00 43,706,836.00 4060 GOLD LOAN(SPECIAL CASES) 35,292,352.00 29,345,860.00 4070 BUSINESS LOAN 18,776,101.00 16,546,700.00 4085 ENDOWMENT LOAN 4086 FD LOAN 25,000.00 25,000.00 4090 SPECIAL OVER DRAFT LIMIT 7,856,125.00 5,652,421.00 4091 OVER DRAFT 17,765,097.00 20,097,515.00 4095 ORDINARY LOAN 13,067,969.00 13,779,923.00 5095 HOME LOAN 140,401,329.82 247,952,930.34 6731 ORDINARY LOAN (EMI) 7,969,506.00 10,093,663.00 4976 ORDINARY LOAN (EMI) NEW 5,078,513.00 19,150,106.00 GOLD LOAN NEW 213,954,755.00 137,139,280.00 5102 TOTAL 93,194,294.00 54,767,984.00 5202 MISCELLANEOUS 567,363,543.82 598,258,218.34 5197 WESTERN UNION COMMISSION RECEIVABLE 1011 TOTAL 1,297.92 - 8040 BANK DEPOSIT * (Schedule 6) 1,297.92 - TOTAL 37,590,624.40 29,569,931.20 3604 INVESTMENTS 525,000,000.00 400,000,000.00 9002 TREASURY FIXED DEPOSIT 12,500,000.00 9041 ESAF BANK FD - 8,138,157.00 2530 KERALA STATE COOPRETIVE BANK FD 8,138,157.00 1,000.00 2535 SHARE INVESTMENT 420,639,157.00 6566 TOTAL 1,000.00 318,572.50 GROUP DEPOSIT 533,139,157.00 318,572.50 GDCS 21 976,045.00 TOTAL - 956,744.60 SECURITY DEPOSITS * ( Schedule 7) - TOTAL 1,126,045.00 135.00 OTHER ASSETS 1,013,111.60 91,948.37 BUILDING CONSTRUCTION WORK IN PROGRESS 91,948.37 WESTERN UNION TRF 110,057.68 14,706.72 IGST INTEGRATED GOODS AND SERVICES TAX - INPUT CENTRAL GST - INPUT STATE GST - PREOPERATIVE EXPENSE(ASSET) - 17

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Balance Sheet as at 31 March 2022 Head LIABILITY Amount on Amount on code 31-3-2022 31-3-2021 OTHER LIABILITY 2520 TDS PAYABLE 93,230.00 63,484.00 9638 ESI (EMPLOYEE CONTRIBUTION) 1,631.00 - 2531 OUT PUT CENTRAL GST 38,966.44 2532 OUT PUT STATE GST 38,966.44 9,403.32 2511 DIVIDEND PAYABLE 8,285,177.00 9,403.32 2540 OUTPUT CESS 7,260,672.00 9075 AUDIT FEE PAYABLE - 7550 RESERVE AGAINST LOAN 90,000.00 992.06 9000 SHARE SUSPENSE 2,814,475.00 118,000.00 9025 GGLS SUSPENSE 83,545.00 2,817,040.00 9030 PROVISION FOR TAXATION 138,922.00 112,380.00 6330 EMPLOYEE PROVIDENT FUND CONTRIBUTION 1,475,499.00 145,624.00 6555 RENT PAYABLE 39,024.00 625,311.00 9635 INTERNAL AUDIT FEE PAYABLE 1,290,870.00 47,339.00 9636 SECURITY DEPOSIT EARTH EXCAVATION 45,900.00 661,500.00 200,000.00 45,900.00 1020 TOTAL 14,636,205.88 - 9604 RESERVES 9608 ASSOCIATE MEMBERSHIP FEE 11,917,048.70 9609 TOTAL 930,000.00 877,700.00 2081 930,000.00 877,700.00 PROVISION INTEREST PAYABLE ON DEPOSIT DURING THE YEAR 25,151,512.00 23,763,392.00 LOAN PRINCIPAL OVERDUE DURING THE YEAR 6,924,844.00 6,549,612.00 LOAN INTEREST OVER DUE DURING THE YEAR 44,691,150.00 49,479,141.00 TOTAL 75,004,154.00 81,555,497.00 PROFIT DISTRIBUTION NET PROFIT 12,390,230.50 9,714,620.12 TOTAL 12,390,230.50 9,714,620.12 GRAND TOTAL 129,49,71,518.95 117,51,81,656.59 18

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Balance Sheet as at 31 March 2022 Head ASSET Amount on Amount on code 31-3-2022 31-3-2021 6567 TDS(ASSET) 13,606,171.47 7,984,651.59 6777 KARIMKUNNAM BR INTERIOR EXPENSES(DRE) 9,985.94 19,972.27 6778 CHAMAKKALA BR INTERIOR EXP(DRE) 61,164.40 98,789.20 6754 PERIKKALLOOR BR. EXP(DRE) - 9625 JANASEVANA KENDRAM 191,924.00 7,033.50 9631 BUILDING CONSTRUCTION SUPERVISORS SALARY 27,792.44 37,500.00 9634 BUILDING CONSTRUCTION ARCHITECT FEE 383,952.00 9642 BUILDING CONSTRUCTION PILING CHARGE 1,100,000.00 320,000.00 9645 BUILDING CONSTRUCTION CIVIL WORK 6,900,751.00 - 9648 CHARAMANGALAM DRE 12,125,849.00 - 352,620.00 - TOTAL 35,883,379.53 9,623,429.62 ASSET 677,711.47 707,596.35 3600 FURNITURE & FITTINGS 108,555.72 116,830.26 3601 PLANT & MACHINERY 49,155,050.00 49,155,050.00 3603 LAND PURCHASE 805,297.22 768,141.36 6865 ELECTRICAL FITTINGS (FIXED ASSET) 393,727.42 488,719.37 6862 COMPUTER HARDWARE (FIXED ASSET) 904,728.43 564,077.39 6861 COMPUTER SOFTWARE (FIXED ASSET) 980,542.19 973,802.43 6866 SAFE AND LOCKER 1,407,017.02 1,563,352.25 6867 INTERIOR WORK 46,601.81 6750 ADVERTISEMENT AND PUBLICITY(DRE) 69,902.72 TOTAL 54,479,231.28 54,407,472.13 ADVANCES DUE TO 127,117.00 141,360.80 3333 PREPAID EXPENSES 287,314.00 219,221.00 8081 ARBITRATION 85,230.00 9620 TAX PAID FOR APPEAL FY 16-17 85,230.00 TOTAL 499,661.00 445,811.80 PROVISION 3,192,565.00 3,227,673.00 9611 INTERESTRECEIVABLEONINVESTMENTDURINGTHEYEAR 9606 INTEREST RECEIVABLE ON LOANS DURING THE YEAR 59,617,357.00 54,511,371.00 TOTAL 62,809,922.00 57,739,044.00 GRAND TOTAL 1,294,971,518.95 1,175,181,656.59 KOTTAYAM 04/07/2022 19

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Statement of Profit & Loss for the year ended 31.03.2022 Head EXPENSE Amount on Amount on code 31-3-2022 31-3-2021 INTEREST PAID 2560 INTEREST PAID ON GGLS LOAN 2,402,900.00 4,084,930.00 4500 INTEREST PAID ON DEPOSITS 70,135,214.00 68,161,971.00 6542 TOTAL 72,538,114.00 72,246,901.00 6626 MISCELLANEOUS 9632 STAFF TRAINING EXPENSES 106,525.85 2,392.00 2500 OTHER LEGAL EXPENSES 127,400.00 500.00 6300 PRIOR PERIOD ITEM 105,250.10 6301 TOTAL 339,175.95 4,000.00 6305 ESTABLISHMENT CHARGES 6,892.00 6325 STAFF WELFARE EXPENSE - 6329 SALARIES & ALLOWANCES 8,404,925.00 810.00 6331 LEAVE SURRENDER 8,046,289.00 6360 INCENTIVES 204,064.00 6380 WAGES 626,782.00 97,140.00 9641 EMPLOYER PROVIDENT FUND CONTRIBUTION 248,683.00 521,621.00 2652 LABOUR WELFARE FUND 569,602.00 226,798.00 2653 GRATUITY 630,481.00 6505 FESTIVAL ALLOWANCE 2,265.00 6545 ESI EMPLOYER CONTRIBUTION 111,246.00 - 6559 TOTAL 135,500.00 - 6560 CONTIGENCIES 47,289.00 115,000.00 6561 LOAN VALUATION EXP 10,350,356.00 - 6645 LOAN RECOVERY EXP 9,638,139.00 6646 INSURANCE CHARGE PAID 106,135.45 6700 RENT PAID - 24,021.00 6701 TRAVELLING EXPENSES 1,250.00 6710 TRAVELLING ALLOWANCE 183,733.80 6775 SPECIAL ALLOWANCE 1,563,513.00 183,230.20 6776 DEPRECIATION 1,327,504.00 6805 PRE OPERATIVE EXPENSE W/OFF 184,051.00 6806 T A TO DIRECTORS - 91,617.00 6807 SITTING FEES TO DIRECTORS 36,000.00 6870 TAXES & LICENCE 35,000.00 43,000.00 6900 AUDIT FEES 1,185,877.94 1,108,076.00 6905 INTERNAL AUDIT FEE 14,706.88 6910 KANNANKARA BR EXP W/O 14,706.72 209,130.00 6911 KARIMKUNNAM(THODUPUZHA )BR EXP W/O 210,640.00 33,500.00 6904 CHAMAKKALA(KURUPPANTHARA)BR EXP W/O 35,500.00 54,430.00 2542 FILING AND PROFESSIONAL CHARGES 22,893.00 100,000.00 3510 FEE FOR APPRAISER 100,000.00 39,000.00 6031 BANK CHARGES (EXP) 54,000.00 6032 GENERAL BODY EXP 8,186.40 ANNUAL MAINTENANCE CONTRACT - 9,986.13 PROMOTIONAL EXPENSE- 9,986.33 37,624.80 ADVISORY COMMITTEE MEETING EXP 37,624.80 40,342.00 BUSINESS PROMOTION EXP 97,750.00 2,000.00 MISCELLANEOUS EXPENSES 10,800.00 11,505.51 DISCOUNT ALLOWED 10,776.49 167,449.72 111,612.00 8,250.00 84,000.00 15,064.00 5,022.00 550.00 - 9,570.00 34,847.17 14,006.00 13,502.12 672,339.21 937,176.00 20

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Statement of Profit & Loss for the year ended 31.03.2022 Head INCOME Amount on Amount on code 31-3-2022 31-3-2021 INTEREST RECEIVED 2561 INTEREST RECEIVED ON GGLS LOAN 3,024,523.00 3,241,240.00 2562 INTEREST RECEIVED ON BUSINESS LOAN 3,095,987.00 2,159,661.00 4800 INTEREST RECEIVED ON LOANS 69,275,658.00 79,375,607.00 9610 EMI PENAL INTEREST 9630 EMI PENAL INTEREST ADVANCE 192,223.00 80,613.00 4880 INTEREST ON INVESTMENTS 3,935.00 215.00 6070 INTEREST ON GGLS ADVANCE 4881 INTEREST ON PREMATURE GGLS 39,863,409.00 34,874,967.00 1,399.00 6,414.00 6000 TOTAL 73,205.00 55,545.00 6005 6010 MISCELLANEOUS 115,530,339.00 119,794,262.00 6030 ADMISSION FEES 6040 SHARE TRANSFER FEE 123,500.00 139,500.00 6065 NOTICE CHARGE 2,750.00 500.00 6080 MISCELLENEOUS RECEIPTS 72,475.00 75.00 6076 PROCESSING FEE 19,558.66 6035 DISCOUNT RECEIVED 8,445.73 9626 INSURANCE CHARGES RECEIVED 644,400.00 483,350.00 9628 WESTERN UNION COMMISSION - 2200 ROUND OFF 2,000.00 9644 APPLICATION FEE COLLECTED 180,945.00 152,915.00 SERVICE CHARGE ON JANASEVA 15,196.73 20,301.32 9611 APPRAISER CHARGE COLLECTED 9606 OTHER CHARGES COLLECTED - 2,886.28 9607 - 66,500.00 9612 TOTAL 11,037.26 9613 232,350.00 186.94 PROVISION 30,000.00 137,535.00 INTEREST RECEIVABLE ON INVESTMENT DURING THE YEAR 0 INTEREST RECEIVABLE ON LOANS DURING THE YEAR 1,332,212.65 INTEREST PAYBALE ON DEPOSIT AT OPENING 1,014,195.27 LOAN PRINCIPAL OVERDUE AT OPENING 3,192,565.00 LOAN PRINCIPAL OVERDUE INTEREST AT OPENING 59,617,357.00 3,227,673.00 23,763,392.00 54,511,371.00 25,875,526.00 6,549,612.00 4,747,612.00 44,691,150.00 31,298,156.00 TOTAL 137,814,076.00 119,660,338.00 21

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Statement of Profit & Loss for the year ended 31.03.2022 Head EXPENSE Amount on Amount on code 31-3-2022 31-3-2021 6500 PRINTING AND STATIONARY 236,304.89 243,657.72 6510 SWEEPING CHARGES 146,324.00 164,050.00 6520 BOOKS AND NEWS PAPERS 6530 REPAIRS & MAINTANENSES 3,190.00 5,400.00 6540 BOARD MEETING EXPENSES 91,290.66 58,221.92 6541 STAFF MEETING EXPENSES 44,366.08 24,834.00 6550 POSTAGE AND STAMP 2,480.00 6568 ADVETISEMENT & PUBLICITY 33,473.00 2,931.00 6570 ELECTRICITY CHARGES 182,532.11 17,940.00 6575 WATER CHARGES 236,169.00 243,877.51 6600 TELEPHONE CHARGES 23,036.00 253,621.00 6605 STAFF RECRUITMENT EXP 188,273.26 27,930.00 6640 OFFICE EXPENSES 6,267.76 196,239.29 6641 SANITARY EXPENSES 17,063.15 42,829.00 6860 COMPUTER EXPENSES 18,917.83 33,008.92 2525 GST (GOODS AND SERVICE TAX) 2,080.00 24,867.30 9624 CLOUD HOSTING EXPENSE 129,220.76 25,470.00 9627 BAD DEBT WRITTEN OFF 288,000.00 486,908.00 9633 GST AUDIT FEE 264,000.00 9651 PERIKALLOOR BR EXPENSE W/OFF - 188,813.00 9652 CHARAMANGALAM BR EXPENSE W/OFF - 40,000.00 47,981.00 TOTAL 88,155.00 - PROVISIONS 6,834,272.32 - 9602 INTEREST ON INVESTMENT : RECEIVABLE AT OPENING 6,606,937.51 9603 INTEREST RECEIVABLE ON LOANS : AT BEGINNING 3,227,673.00 9604 INTEREST PAYABLE ON DEPOSIT DURING THE YEAR 54,511,371.00 10,311,520.00 9608 LOAN PRINCIPAL OVERDUE DURING THE YEAR 25,151,512.00 53,150,095.00 9609 LOAN INTEREST OVER DUE DURING THE YEAR 23,763,392.00 TOTAL 6,924,844.00 SUB TOTAL 49,479,141.00 6,549,612.00 PROFIT BEFORE TAX AND PROVISIONS c/d 139,294,541.00 44,691,150.00 TOTAL 229,356,459.27 138,465,769.00 25,320,168.38 226,964,638.51 254,676,627.65 13,504,156.76 240,468,795.27 PROVISION 850,188.00 625,311.00 9615 PROV. FOR INCOME TAX 8,564,493.00 4,507,596.00 9616 PROV. FOR STATUTORY RESERVE 9617 PROV. FOR CO OPERATIVE EDUCATION FUND 244,700.00 128,788.00 9618 PROV. FOR CHARITY FUND 500,000.00 100,000.00 9619 PROV. FOR DIVIDEND 8,285,177.00 7,250,875.00 9621 PROV. FOR EDUCATION FUND 200,000.00 9622 PROVISION FOR EX GRATIA 500,000.00 - 9653 PROVISION FOR BUILDING FUND 3,500,000.00 - 22,644,558.00 - TOTAL 2,675,610.38 12,612,570.00 NET PROFIT TRANSFERRED TO B/S 891,586.76 25,320,168.38 GRAND TOTAL 13,504,156.76 22

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Statement of Profit & Loss for the year ended 31.03.2022 Head INCOME Amount on Amount on code 31-3-2022 31-3-2021 SUB TOTAL 254,676,627.65 240,468,795.27 TOTAL 254,676,627.65 240,468,795.27 PROFIT BEFORE TAX AND PROVISIONS b/d 25,320,168.38 13,504,156.76 GRAND TOTAL 25,320,168.38 13,504,156.76 KOTTAYAM As per report of even date attached 04/07/2022 For Vishnu Rajendran & Co. For and on behalf of the Board Chartered Accountants Firm No: 4741S Sd/- Sd/- Sd/- Sd/- [Chairman] [Managing Director] [General Manager] M.P Jose FCA Partner 23 M. No: 204255

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Schedule - 1 Calculation of Surplus Fund For FY 2021-2022 & Provision for Taxes 2021-2022 2020-2021 Net Profit: 891,586.00 2,048,078.90 Net profit during PY 8,823,033.36 6,774,954.46 Profit brought forward Utilised during the year - - TOTAL 9,714,619.36 8,823,033.36 Reserve Fund: Opening Balance 27,798,811.52 22,930,112.52 Statutory reserve fund 4,507,596.00 4,733,699.00 Charity Fund Education Fund 100,000.00 100,000.00 Ex-gratia to employees - 100,000.00 Less : Utilised during the year 100,000.00 TOTAL 44,685.00 165,000.00 Total surplus available 32,361,722.52 27,798,811.52 42,076,341.88 36,621,844.88 Reserve Fund utilisation for the year 2021-2022 2020-2021 2021-2022 - Charity fund(excess utilised during PY) 44,685.00 Total Utilisation 44,685.00 - 24

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Interest on Surplus fund Particulars 2021-2022 2020-2021 Surplus amount 4,20,76,341.88 3,66,21,844.88 Interest rate 6.50% 5.50% Deemed income from surplus 27,34,962.22 20,14,201.47 Income Tax Computation Particulars 2021-2022 2020-2021 Upto Rs 10,000 - 10% 1,000.00 1,000.00 Btw Rs 10,000 to 20,000 - 20% 2,000.00 2,000.00 Above Rs 20,000 -30% 814,488.67 598,260.44 Cess @ 4% 32,699.55 24,050.42 625,311 Tax Payable 850,188 Schedule - 2 Particulars Preliminary Expenditure Amount as on 31.03.2021 Amount as on 31.03.2022 29,413.00 14,706.80 Expenses not written off ( opening) 14,706.20 14,706.20 Less : written off during the year 14,706.20 Closing balance 0.00 25

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Schedule - 3 Deferred Revenue Expenditure Particulars Amount as on Amount as on Amount as on Amount as on Deferred Revenue expenditure (DRE) 31.03.2022 31.03.2022 31.03.2021 31.03.2021 During 2016-17 40,932.00 40,932.00 8,187.00 Kannankara branch (Inauguration exp.) 40,932.00 - 40,932.00 Total 40,932.60 Written off during previous years 32,745.60 Written off during the year - During 2018-19 49,930.66 9,986.13 49,930.66 9,986.13 Karimkunnam (Thodupuzha) branch 129,275.00 25,855.00 129,275.00 25,855.00 Chamakkala(Kuruppanthara) branch 11,769.80 58,849.00 11,769.80 Add:Chamakkala(Kuruppanthara) branch(additions) 58,849.00 47,610.93 238,054.66 47,610.93 Total 238,054.66 71,682.26 Written off during previous years 119,293.19 Written off during the year During 2019-20 116,504.54 23,300.91 116,504.54 23,300.91 Advertisement and publicity 116,504.54 116,504.54 Total 23,300.91 Written off during previous years 46,601.82 Written off during the year During 2021-22 239,905.00 47,981.00 Perikkalloor Branch 440,775.00 88,155.00 Charamangalam Branch 680,680.00 Total 136,136.00 Written off during previous years - 207,047.84 Written off during the year TOTAL 79,098.84 26

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 Schedule - 4 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686001 Schedule of Fixed Assets and Depreciation as per the Income Tax Act for the period ended 31st March 2022 Depreciation Net Block Deletions during Addition the year during the Deletions during year the year Particulars Cost as on Cost as on Rate Upto For the Up to As on As on 01.04.2021 31.03.2022 % 31.03.2021 31.03.21 31.03.22 year 31.03.2022 27 Furnitures & Fittings 1,334,533.66 43,755.00 - 1,378,288.66 10% 626,937.48 - 73,639.85 700,577.33 707,596.00 677,711.00 Furniture & fittings 1,329,372.40 120,300.00 - 1,449,672.40 10% 561,230.98 - 83,144.10 644,375.08 768,141.00 805,297.00 Electrical fittings 1,811,473.00 109,600.00 - 1,921,073.00 10% 837,671.30 - 102,860.20 940,531.50 973,802.00 980,542.00 Safe 2,924,037.16 - 2,924,037.16 10% 1,360,684.95 - 156,335.20 1,517,020.15 1,563,352.00 1,407,017.00 Interior works Computer & 5,491,366.77 997,283.00 6,488,649.77 40% 4,438,570.28 - 751,623.60 5,190,193.88 1,052,796.00 1,298,456.00 Accessories 299,092.12 10,000.00 309,092.12 15% 182,261.80 - 18,274.50 200,536.30 116,830.00 108,556.00 Plant & Machinery Total 13,189,875.11 1,280,938.00 - 14,470,813.11 8,007,356.79 - 1,185,877.45 9,193,234.24 5,182,517.00 5,277,579.00

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Schedule - 5 Prepaid Expenses Particulars Amount as on 31.03.2022 Total Insurance Charges 169,490.00 Less:Prepaid Insurance charges 127,117.00 Insurance charges for the year 2021-22 42,373.00 Schedule - 6 BANK DEPOSITS & BALANCES AS ON 31/03/2022 Sl.No. Particulars Amount 1 SBI KAIPUZHA C/A 188,382.83 2 SOUTH INDIAN BANK KOTTAYAM C/A 714,825.23 3 FEDERAL BANK C/A KTYM 114,301.69 4 FEDERAL BANK C/A ATHIRAMPUZHA 126,476.60 5 FEDERAL BANK C/A UZHAVOOR 316,785.06 6 FEDERAL BANK C/A KIDANGOOR 155,550.77 7 SOUTH INDIAN BANK KOTTAYAM SB-A/C 474,502.36 8 UNION BANK OF INDIA, MALAKKALLU 73,751.13 9 SOUTH INDIAN BANK KALLARA C/A 177,532.37 10 FEDERAL BANK KURUPPANTHARA C/A 189,444.34 11 ESAF BANK KTM SB AC 33,694,391.70 12 SOUTH INDIAN BANK CURRENT A/C ARAYANKAVU 98,457.57 13 FEDERAL BANK C/A,PAYYAVOOR 185,790.51 14 FEDERAL BANK C/A VELIYANADU 198,863.73 15 SBI KOTTAYAM C/A 13,890.50 16 CANARA BANK PERIKKALLOOR C/A 191,091.73 17 FEDERAL BANK KOTTARAMATTOM 156,283.51 18 FEDERAL BANK C/A PUTHANANGADY 12,584.15 19 FEDERAL BANK NEENDOOR 192,926.92 20 SOUTH INDIAN BANK KARIMKUNNAM C/A 91,427.70 21 TREASURY SB ACCOUNT 23,184.00 22 FEDERAL BANK MARARIKULAM C/A 200,180.00 TOTAL 37,590,624.40 28

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 Schedule -7 Security deposits Amount Sl.No. Particulars 1 RENT SECURITY DEPOSIT KIDANGOOR 150,000.00 2 KSEB DEPOSIT 732.00 3 BSNL DEPOSIT 2,863.00 4 RENT SECURITY TO ELSY JAMES MALAYIL 25,000.00 5 RENT SECURITY TO THOMAS JOSEPH (NEENDOOR) 50,000.00 6 RENT SECURITY(KANNANKARA BR,) 150,000.00 7 RENT SECURITY OF HEAD OFFICE 279,720.00 8 RENT SECURITY KARAMAYIL BUILDING KID BR 150,000.00 9 RENT SECURITY KARIMKUNNAM BINOY ALEX 50,000.00 10 RENT SECRTY(CHAMAKKALA BR,ST.JOHNS CHUR) 35,000.00 11 RENT SECURITY(BINU CHACKO,ARAYANKAVU BR) 24,000.00 12 RENT SECURITY TO ST.STEPHEN’S CHURCH KURUMULLOOR 15,000.00 13 WATER SECURITY 2,000.00 14 RENT SECURITY TO ST.SEPHEN‘S CHURCH UZHAV 41,730.00 15 RENT SECURITY ST. THOMAS CHURCH PERIKALLOOR 50,000.00 16 RENT SECURTIY, CHARAMANGALM 100,000.00 TOTAL 1,126,045.00 KOTTAYAM As per report of even date attached 04/07/2022 For Vishnu Rajendran & Co. For and on behalf of the Board Chartered Accountants Firm No: 4741S Sd/- Sd/- Sd/- Sd/- [Chairman] [Managing Director] [General Manager] M.P Jose FCA Partner M. No: 204255 29

BUDGET FOR THE YEAR 2022-2023 Head Expenditure Budget for 2021-22 Budget for Head Income 2021-22 2021-22 Budget for Code 2021-22 Actual 2022-23 Code Budget Actual 2022-23 INTEREST PAID 72,538,114.00 75,000,000.00 INTEREST RECEIVED 85,000,000.00 4800 INTEREST RECEIVED ON 35,000,000.00 4500 INTEREST PAID ON DEPOSITS 77,500,000.00 106,525.85 100,000.00 127,400.00 50,000.00 LOANS 10,000.00 MISCELLANEOUS 105,250.10 4880 INTEREST ON INVESTMENTS 60,000.00 75,592,326.00 85,000,000.00 - 6070 INTEREST ON GGLS ADVANCE 39,863,409.00 40,000,000.00 6542 STAFF TRAINING EXPENSES 75,000.00 2,265.00 4881 INTERESTONPREMATUREGGLS 200,000.00 8,653,608.00 5,000.00 5,000.00 1,399.00 5,000.00 6626 OTHER LEGAL EXPENCES 10,000.00 9,800,000.00 MISCELLANEOUS - 73,205.00 75,000.00 204,064.00 ADMISSION FEES 15,000.00 9632 PRIOR PERIOD ITEM - 626,782.00 350,000.00 6000 SHARE TRANSFER FEE 123,500.00 125,000.00 650,000.00 6010 NOTICE CHARGE 500,000.00 2,750.00 5,000.00 ESTABLISHMENT CHARGES 569,602.00 6005 MISCELLENEOUS RECEIPTS 72,475.00 50,000.00 135,500.00 600,000.00 6030 PROCESSING FEE 175,000.00 19,558.66 20,000.00 2500 STAFF WELFARE FUND 1,000.00 175,000.00 6040 INSURANCE CHARGES 106,135.45 RECEIVED 30,000.00 644,400.00 750,000.00 6300 SALARIES & ALLOWANCES 9,200,000.00 - 125,000.00 6080 WESTERN UNION 25,000.00 COMMISSION 5,000.00 180,945.00 200,000.00 6301 LEAVE SURRENDER 150,000.00 183,733.80 215,000.00 9626 SERVICE CHARGE ON 1,563,513.00 1,800,000.00 JANASEVA 150,000.00 15,196.73 20,000.00 6305 INCENTIVES 650,000.00 9628 APPRAISER CHARGE - 184,051.00 200,000.00 COLLECTED 11,037.26 15,000.00 6329 EMPLOYER PROVIDENT 35,000.00 35,000.00 9644 OTHER CHARGES COLLECTED 51,500,000.00 1,185,877.94 1,400,000.00 BUILDING ADV FROM PARTIES - 232,350.00 250,000.00 FUND CONTRIBUTION 800,000.00 110,298.85 125,000.00 INSURANCE COMMISSION 30,000.00 - 246,140.00 300,000.00 6380 FESTIVAL ALLOWANCE 150,000.00 22,893.00 50,000.00 - 51,500,000.00 100,000.00 120,000.00 - 1,500,000.00 CONTIGENCIES 54,000.00 100,000.00 88,155.00 75,000.00 30 2652 LOAN VALUATION EXP 100,000.00 97,750.00 125000‘ 10,800.00 25,000.00 2653 LOAN RECOVERY EXP 25,000.00 10,776.49 15,000.00 111,612.00 650,000.00 6505 INSURANCE CHARGE PAID 215,000.00 84,000.00 160,000.00 6545 RENT PAID 1,500,000.00 - 2,000.00 6559 TRAVELLING EXPENSES & 5,022.00 10,000.00 ALLOWANCE 200,000.00 6561 SPECIAL ALLOWANCE 50,000.00 6645 DEPRECIATION 1,200,000.00 6646 PRE OPERATIVE EXPENSE W/OFF 250,000.00 6701 SITTING FEES & TA TO DIRECTORS 300,000.00 6710 TAXES & LICENCE 75,000.00 6775 AUDIT FEES 100,000.00 6776 INTERNAL AUDIT FEE 100,000.00 BRANCH OPENING EXPENSE (DRE) 75,000.00 6870 FILINGANDPROFESSIONALCHARGES 100,000.00 6900 FEE FOR APPRAISER 25,000.00 6905 BANK CHARGES (EXP) 15,000.00 6910 GENERAL BODY EXP 200,000.00 6911 ANNUAL MAINTENANCE CONTRACT CHARGE 125,000.00 ANNUAL SUBSCRIPTION (AMCOS) 2,000.00 6904 PROMOTIONAL EXPENSE- 50,000.00

BUDGET FOR THE YEAR 2022-2023 Head Expenditure Budget for 2021-22 Budget for Income 2021-22 2021-22 Budget for Code 2021-22 Actual 2022-23 Budget Actual 2022-23 31 2542 ADVISORY COMMITTEE 15,000.00 - 10,000.00 MEETING EXP 50,000.00 34,847.17 75,000.00 50,000.00 13,502.12 50,000.00 3510 BUSINESS PROMOTION EXP 1,200,000.00 937,176.00 1,500,000.00 6031 MISCELLANEOUS EXPENSES 325,000.00 236,304.89 300,000.00 6032 DISCOUNT ALLOWED 190,000.00 146,324.00 175,000.00 6500 PRINTING AND STATIONARY 6,000.00 3,190.00 6,000.00 6510 SWEEPING CHARGES 100,000.00 91,290.66 125,000.00 6520 BOOKS AND NEWS PAPERS 50,000.00 44,366.08 100,000.00 6530 REPAIRS & MAINTANENSES 10,000.00 2,480.00 10,000.00 6540 BOARD MEETING EXPENSES 30,000.00 33,473.00 50,000.00 6541 STAFF MEETING EXPENSES 500,000.00 182,532.11 500,000.00 6550 POSTAGE AND STAMP 350,000.00 236,169.00 350,000.00 6568 ADVETISEMENT & PUBLICITY 250,000.00 211,309.26 250,000.00 6570 ELECTRICITY & WATER CHARGE 10,000.00 6600 TELEPHONE & WATER CHARGES 50,000.00 - - 50,000.00 6,267.76 25,000.00 ARBITRATION EXPENSE 50,000.00 17,063.15 35,000.00 6605 STAFF RECRUITMENT EXP 30,000.00 18,917.83 35,000.00 6640 OFFICE EXPENSES 500,000.00 2,080.00 20,000.00 6641 SANITARY EXPENSES 51,000,000.00 129,220.76 250,000.00 6860 COMPUTER EXPENSES 340,000.00 51,000,000.00 2525 GST (GOODS AND SERVICE TAX) 100,000.00 - 325,000.00 75,000.00 288,000.00 100,000.00 BUILDING FUND 47,289.00 225,000.00 9624 CLOUD HOSTING EXPENSE - 111,246.00 ESI/MEDICAL INSURANCE - 500,000.00 GRATUITY COMMISSION & INCENTIVE FOR INSURANCE GRAND TOTAL 148,574,000.00 TOTAL 172,650,000.00 116,862,551.65 179,515,000.00 90,061,918.27 148,178,000.00 GRAND TOTAL 172,650,000.00 116,862,551.65 179,515,000.00

THE KNANAYA MULTI STATE CO- OPERATIVE CREDIT SOCIETY LIMITED REG.NO. MSCS/CR/640/2012 THEKKANATT ARCADE, NAGAMPADAM, S.H MOUNT P.O, KOTTAYAM- 686 006 Notes forming part of the financial statements for the year ended 31.03.2022 SUPPLEMENTARY BUDGET FOR THE YEAR 2021-2022 SI NO. EXPENDITURE 2021-2022 2021-2022 2021-2022 BUDGET ACTUAL SUPPLEMENTARY BUDGET 1 STAFF TRAINING EXPENSES 75,000.00 106,525.85 31,525.85 2 OTHER LEGAL EXPENCES 10,000.00 127,400.00 117,400.00 3 PRIOR PERIOD ITEM - 105,250.10 105,250.10 4 STAFF WELFARE FUND 1,000.00 2,265.00 1,265.00 5 LEAVE SURRENDER 150,000.00 204,064.00 54,064.00 6 LOAN VALUATION EXP 100,000.00 106,135.45 6,135.45 7 RENT PAID 1,500,000.00 1,563,513.00 63,513.00 8 BRANCH OPENING EXPENSE (DRE) 75,000.00 88,155.00 13,155.00 9 POSTAGE AND STAMP 30,000.00 33,473.00 3,473.00 10 GRATUITY 75,000.00 111,246.00 36,246.00 TOTAL 2,016,000.00 2,448,027.40 432,027.40 32

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Iv\\m\\mb aƒ´n tÉv tIm˛ Hm∏-td-‰ohv s{IUn‰v skmssk‰n enan-‰Uv AwK-߃ apºmsI ka¿∏n- °p∂ Ubd- I- vtSgvkv dnt∏m¿´v Iv\\m\\mb aƒ´n tÉv tIm˛-Hm-∏-td-‰ohv s{IUn‰v skmssk‰n enan-‰-Uns‚ 2022 am¿®v 31 \\v Ah-km- \\n® 10 ˛maXv hm¿jnI dnt∏m¿´v Ah-X-cn-∏n-°p-∂-Xn\\v Ub-d-IvS¿ t_m¿Un\\pw sNb¿am≥ F∂ \\ne-bn¬ F\\n°pw AXn-bmb kt¥m-jhpw A`n-am-\\hpw D≠v. ]c-kv]c kl-I-c-W-tØmsS AwK-ß-fpsS kmaq-lnI kmº-ØnI D∂-a\\w e£yw-h-®p-sIm≠v 2012 ¬ {]h¿Ø-\\-am-cw-`n® skmssk‰n, AwK-ß-fpsS kºm-Zy-ioew h¿≤n-∏n-°m-\\p-X-Ip∂ kmº-ØnI CS-]m-Sp-Iƒ \\S-Øn-h-cp-∂p. tIm¿_m¶nwKv tkh-\\-Øn-eqsS kmº-ØnI CS-]m-Sp-I-fn¬ IqSp-X¬ IrXyX- bpw kpXmc- yX- bpw Dd∏- ph- c- pØ- nb- n´- p≠- v. skmssk‰nbpsS {]h¿Ø\\- ß- ƒ sshhn≤y h¬°- cn-°p-∂-Xn\\pw IqSp-X¬ i‡n-s∏-Sp-Øp-∂-Xn-\\p-ap-≈ \\S-]-Sn-Iƒ kzoI-cn-®p-h-cp-∂p. skmssk‰n AXns‚ {]h¿Ø-\\-߃ hn]p-eo-I-cn-°p-∂-Xn\\mbn _nkn-\\ v Id-kvt]m-≠‚v tamU-en¬ {i≤ tI{- µoI- c- n°- p∂p. Poh-\\-°m-cpsS ]¶m-fnØw GsXmcp kmº-ØnI ÿm]-\\-Øn-s‚bpw Ahn-`mPy LS-I-amWv ÿm]-\\-Ønse Poh-\\-°m¿ Ah- cpsS DØ-c-hm-Zn-Xz-ß-fn¬ Ah-t_m[w hcp-Øp-∂-Xn\\pw amt\\-Pvsa‚pw Poh-\\-°mcpw XΩn-ep≈ ]mckv]cyw h¿≤n-∏n-°p-∂-Xn\\pw, {]h¿Ø-\\-£-aX Iq´p-∂Xn\\pw hnhn-[-ß-fmb t{]m{Km-ap-Iƒ \\S- Øn-h-cp-∂p. IqSmsX ]cn-io-e-\\-¢m- p-Ifpw C≥sk‚o-hp-Ifpw \\¬Ip-∂-Xn-eqsS Poh-\\-°m-cpsS {]h¿Ø\\- £- a- Xbpw AtXms- Sm∏w skmssk‰nbpsS hf¿®bpw e£yw hbv°p∂- p. 33

{]h¿Ø-\\-^ew 2020 ¬ Bcw-`n® sImtdmW alm-am-cnsb AXn-Po-hn®v Cc-´n-a-[p-c-tØmsS Ncn-{X-t\\´w ssIh-cn-®- Cu kmº-ØnI h¿jsØ {]h¿Ø-\\-^-e-ß-fm-Wv _lp-am-\\y-cmb AwK-ß-fpsS apºmsI R߃ Ah-X-cn-∏n-°p-∂-Xv. Cu Ime-b-f-hn¬ 2,67,32,823/˛ cq]-bpsS samØw em`hpw AXn¬\\n∂v timj- W-°p-dhpw \\nIp-Xbpw ]en-i-bv°p-th-≠n-bp≈ \\o°n-bn-cn∏pw aqe-[-\\- Ip-Sn-in-Ibpw Ingn®v 2,44,69,980/˛ cq]-bpsS A‰m-Zmbw skmssk‰n ssIh-cn-®n-´p-≠v. Cu h¿jw \\ΩpsS skmssk‰n \\nIpXn Ipd-hn-√msX 2,53,20,168/˛ cq] em`-Øn-em-Wv. \\nb-a-]-c-amb F√m \\o°nb- nc- n∏- pI- ƒ°pw 8.5 iXa- m\\w em`h- nl- nXØn\\p≈ hIa- m‰- e- n\\pw tijw skmssk‰nbpsS em`w 26,75,610/˛ cq]-bm-Wv. {]kvXpX XpI Icp-X¬ \\n[n-bn-te°v am‰nsh®n-cn-°p-∂p. skmssk‰nbpsS \\mfn-Xp-h-sc-bp≈ \\o°n-bn-cn∏v em`w 1,23,90,231/˛cq]-bm-Wv. 34

Comparative Study SHARE CAPITAL (IN RUPEES) LOANS ( IN RUPEES) 35

DEPOSIT (IN RUPEES) k¿°m-cn-te-°p≈ kw`m-h-\\-Iƒ skmssk‰n 8,50,188/˛ cq] hcp-am\\ \\nIp-Xn-bmbn k¿°m-cn-te°v AS®p-sIm≠v ]uc-[¿Ωw \\n¿h- ln-®p. Pn.-F-kv.-Sn. C\\-Øn¬ 2,98,167/˛ cq] \\¬Ip-Ibpw F≥.-kn.-bp.-sF. U¬ln-bpsS kl-I-c- W-hn-Zym-`ymk ^≠n-te°v em`-Øns‚ 1% \\nc-°n¬ 2,44,700/˛ cq] kw`m-h-\\-bmbn \\¬Ip-Ibpw sNbvXp. skmssk-‰n-bpsS Ncn-{X-]-c-amb \\mgn-I-°-√p-Iƒ 2012 Unkw-_¿ 21-˛mw XobXn IØo-{U¬ ]mcojv sI´n-SØn¬ {]h¿Ø-\\-am-cw-`n® skmssk-‰n- bpsS {]Ya P\\-d¬t_m-Un-tbmKw 2012 Unkw-_¿ 29 \\v \\S-Øp-Ibpw, sjh-en-b¿ AUz. tPmbv tPmk^v BZy sNb¿am-\\mbpw {io. Ão^≥ tPm¿Pv FIvkv.-Fw.-F¬.-F. BZy sshkv sNb¿am- \\mbpw D≈ Ccp-]Ønsbm∂v AwK Ub-d-IvS¿t_m¿Uv \\ne-hn¬ hcp-Ibpw BZy-hm¿jn-I-s]m-Xp- bKw 2013 BKÃv 15 \\v \\S-Øp-Ibpw sNbvXp. 2014 sk]v‰w-_¿ 25 \\v IqSnb hm¿jnI s]mXp-tbm-K-Øn¬ BZy-ambn skmssk-‰n-bn¬ em`-hn-lnXw {]Jym-]n-®p. 2017 \\hw-_¿ 19 \\v IqSnb hm¿jnI s]mXp-tbm-K-Øn¬ {io. Ão^≥ tPm¿Pv FIvkv. Fw.-F¬.-F. sNb¿am-\\mbpw {io. _nt\\mbv amXyp sshkv sNb¿am-\\p-am-bp≈ c≠m-asØ Ub-d-IvS¿ t_m¿Uv \\neh- n¬ h∂p. 2018 Unkw_- ¿ 21 \\v skmssk‰- nb- psS Bÿm\\- a- µ- ncw \\n¿Ωn°- p∂- X- n\\- p≈ kvYew 36

hmßn cPn-ÿ sNbvXp. 2020 Unkw-_¿ 1 \\v ]pXnb tIm¿ _m¶nwKv kwhn-[m\\w skmssk-‰n-bn¬ \\S-∏n-em-°p-Ibpw, 2021 Pqsse 9 \\v ]pXnb Hm^okv aµn-c-Øns‚ inem-ÿm-]\\w sNb¿am≥ {io. Ão^≥ tPm¿Pv FIvkv. Fw.-F¬.-F. \\n¿h-ln-°pIbpw sNbvXp. 2021 BKÃv 24 \\v Poh-\\- °m¿°v C.-F-kv.-sF, {Km‰p-hn‰n apX-emb Ãm‰yq-´dn s_\\n-^n-‰p-Iƒ \\ΩpsS skmssk-‰n-bn¬ \\ne- hn¬ h∂p. Ign™ kmº-Øn-I-h¿j-tØ-°mƒ 87.5% em`-Øns‚ sdt°m¿Uv h¿≤-\\hv t\\Sn- s°m≠v skmssk‰- nb- psS 10 h¿jsØ {]h¿Ø\\- Ø- n¬ G‰hpw Db¿∂ em`w Cu h¿jw Icÿ- - am°- n. \\ΩpsS skmssk‰n sF.-B¿.-Un.-F.-sF. bn¬\\n∂v C≥jp-d≥kv tkh-\\-߃°p≈ tIm¿∏-td‰v GP≥kn (kn.F- .) ssek≥kv t\\SpI- bpw 9˛7˛- 2022 ¬ skmssk‰n sNb¿am≥ {io. Ão^≥ tPm¿Pv FIvkv. Fw.-F¬.-F.-bpsS A≤y-£-X-bn¬ ssNX\\y ]mì sk‚-dn¬ tN¿∂ tbmK-Øn¬ tIcfm Pe-hn-`-h-h-Ip∏v a{¥n {io. tdmjn AK-Ãn≥ {]kvXpX tkh-\\-ß-fpsS DZvLm-S\\I¿Ωw \\n¿h-ln- °pIbpw sNbvXp. IrX-⁄-X-tbmsS 2020 apX¬ hne-s∏´ tkh-\\-߃ \\¬In-h-cp-∂ \\ne-hnse amt\\-PnwKv Ub-d-IvS¿ {io. kn_n B‚- Wn°v Cu Ah-k-c-Øn¬ \\µn-tc-J-s∏-Sp-Øn-s°m-≈p-∂p. {Inbm-fl-I-amb ]¶m-fnØw \\¬Ip-∂ Hmtcm Ubd- I- vS¿ t_m¿Uv AwKs- Øbpw \\µnt- bmsS kvacn°- p∂- p. A¿∏W- t- _m[- t- ØmSpw XymK_- p- ≤n-tbmSpw skmssk-‰n-bn¬ {]h¿Øn-°p-∂ P\\-d¬ amt\\-P¿ {io. tPmkv ]n. tPm¿Pv, {_m©v amt\\- P¿am¿, Poh-\\-°m¿ F∂n-h-cpsS tkh-\\-Øm¬ skmssk‰n tim`-\\-amb \\msf-bn-te-°mWv IpXn-°p- ∂Xv. skmssk‰- nb- pa- mbn Atkmk- nt- b‰v sNbvXnc- n°- p∂ _m¶pI- ƒ, \\nba- m\\- pk- rX- - HmUn‰- ¿am¿, Ct‚W- ¬ HmUn‰- ¿am¿, I¨kƒ´‚pa- m¿, sk≥{S¬ cPnk- v{Sm¿ At±l- Ø- ns‚ Hm^okv Ãm^v AwKß- ƒ, Rß- fpsS F√m-sa√m-amb {]nb-s∏´ AwK-ß-fmb \\n߃ Hmtcm-cp-Ø-cp-sSbpw tkh-\\-ßsf hne-a-Xn-®p- sIm≠v Bflm¿∞a- mb IrX⁄- X tcJs- ∏S- pØ- p∂- p. Bflh- ni- zmk- hpw IcpØpw ]I¿∂ps- Im≠v R߃°v {]tNmZ- \\w \\¬Ip∂ F√m AwKß- f- ps- Sbpw kl-I-c-W-߃ R߃ hne-a-Xn-°p-∂p. Cu skmssk-‰n-bpsS {]m[m-\\yhpw D∂-X-hp-amb e£yw F√m AwK-ß-fp-sSbpw cmPy-Øns‚bpw kmaq-ln-Ihpw kmº-Øn-I-hp-amb t£a-am-Wv. Cu e£y-km- £mX- v°mc- Ø- n\\- mbn \\aps- °mc- pa- n®v AWnt- Nc- mw, apt∂dmw. F√mh- ¿°pw IrX⁄- X A¿∏n®- ps- Im≠v, Cu dnt∏m¿´v ka¿∏n-°p-∂p. kt\\l- t- Øms- S, `cW- k- a- nX- n°- pt- h≠n H∏v tIm´bw- {io. Ão^≥ tPm¿Pv FIvkv. Fw.-F¬.-F. 11.07.2022 sNb¿am≥ 37

Vishnu Rajendran & Co. No.39/5523, South Bridge Avenue Road, Behind Manorama, Panampilly Nagar, Kochi –682 036, Kerala Chartered Accountants |GSTIN: 32AACFV0274F1ZK|Tel: (0484) 2320999| Mobile: 940 062 7999, 989 537 6445| | Kottayam | Kochi | Bangalore | Trivandrum | Kannur | Calicut |Chennai| |Email: [email protected]|http://www.vrc.co.in| \\njv]£a- X- nb- mb HmUn‰- d- psS dnt∏m¿´v (ae- b- mf- Ø- n¬ kw£n]- vXa- mb- n) 1. _lp-am-\\y-cmb Zn Iv\\m\\mb aƒ´n tÉv kl-I-cW hmbv]m kwLw enan-‰Uv AwKß- s- f, R߃ Zn Iv\\m\\mb aƒ´n tÉv kl-I-cW hmbv]m-kwLw enan-‰-Uns‚ 31-˛3-˛2022 ¬ Ah-km-\\n® h¿jsØ IW-°p-Iƒ ]cn-tim-[n-°p-Ibpw AXnse BkvXn _m≤yXm hnhc- ß- fpw em`\\- jvS IW°- pI- fpw Aht- emI- \\- Ø- n\\v hnt[- b-am-°p-Ibpw sNbvXp. hm¿jnI IW-°p-I-fpsS `mK-amb CXc sjUyq-fp-Ifpw X¬ kw_-‘n-bmb \\b-ßfpw t]mfn-kn-Ifpw ]cn-tim-[n-°p-Ibpw sNbvXp. 2. ta¬∏-d™ ]cn-tim-[-\\-I-fpsS ASn-ÿm-\\-s∏-Sp-Øn-bXmWv Rß-fpsS A`n-{]m- b-߃. Rß-fpsS A`n-{]m-b-Ønepw R߃°v \\¬Inb hnh-c-ß-fp-sSbpw hni- Zo-I-c-W-ß-fp-sSbpw ASn-ÿm-\\-Ønepw kwL-Øn-s‚, t{ImUo-I-cn®v Ah-X-cn-∏n- °p∂ IW°- pI- ƒ, \\nba- {- ]I- mcw D≈Xpw `mcX- Ø- n¬ \\njIv ¿jn°- s- ∏´- n´- p≈- Xpw s]mXp-hn¬ ]men®v t]mcp-∂-Xp-amb kmº-ØnI XXz-߃°v A\\p-k-cn®v Xøm- dm°- s- ∏´- n´- p≈- X- pw, kwLØ- ns- ‚ {]h¿Ø\\- ^- e- sØ kXyk- ‘- hpw kpXmc- yhpw IrXyh- pa- mbn {]Xn^- e- n∏- n°- p∂- X- pa- mW- v. kwLØ- ns‚ BkvXn_- m≤- yX- mI- W- °- p- Ifpw em`hpw IrXy-ambpw Cu hm¿jnI kmº-ØnI tcJ-I-fn¬ shfn-hm-°-s∏- ´n´- p≠- v. 3. IqSmsX 2002 se tI{µ aƒ´n tÉv kl-I-c-W-kwLw \\nbaw 73-˛mw hIp-∏nepw N´w 27 (2 & 3) ]d-bp-∂ F√m Imcy-ßfpw ]cn-tim-[n®v t_m≤y-s∏-Sp-I-bp-≠m-bn. Ub-d-IvS¿ t_mUnse c≠v AwK-߃°pw _‘p-°ƒ°p-ambn Rs. 1,29,85,000/- 38

tem¨ A\\ph- Z- n®- nc- n°- p∂- X- mbn ImWp∂- p. CXnt- ∑¬ 1,29,04,792/˛ cq] apXe- mbpw, 90,877/˛ cq] ]en-i-bmbpw 31-˛3-˛2022 ¬ \\o°n-_m-°n-bp-≠v. 4. kl-I-cW \\nb-a-Øn-s‚bpw \\nb-am-h-en-bp-sSbpw ]me\\w kw_-‘-ambn {i≤n- t°≠ Imcyß- ƒ IrXya- mbpw tcJs- ∏S- pØ- nb- n´- p≠- .v Chb- psS ]me\\- Ø- n¬ kwLw IrXya- mb {i≤ sNept- Ø≠- X- p≠- v. 5. Rß-fpsS DØ-c-hm-ZnXzw IrXy-ambpw hy‡-ambpw \\S-∏m-°m\\mbn F∂ Nmcn- Xm¿∞yt- ØmsS Cu dnt∏m¿´v _lpa- m\\y AwKß- ƒ°v apºn¬ AhX- c- n∏- n°- p∂p. sIm®n hnjvWp cmtP-{µ≥ & Iº\\n 04˛- 07˛2022 Nm¿t´¿Uv A°u-≠‚ vkv (F-^v.-B¿. \\º¿ 4741 S) Sd/- Fw.-]n. tPmkv F^v.-kn.-F. ]m¿SvW¿ (Fw.-F≥. \\º¿ 204255) UDIN:22204255AMDOBX9977 39

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012, sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Balance Sheet as at 31 March 2022 Head _m≤yX- I- ƒ Amount on Amount on code 31-3-2022 31-3-2021 Hmlcn aq-e-[\\w 99,130,000.00 97,840,000.00 1010 Hmlcn 99,130,000.00 97,840,000.00 BsI 899,773,115.00 849,616,678.00 93,364,191.11 71,309,515.31 \\nt£-]-߃ 2000 ÿnc-\\n-t£]w 1,508.00 58,804.00 2300 tkhnwKv sUt∏m-kn‰v 25,100.00 25,000.00 2301 A¨s¢-bn-aUv sat®¿Uv Unt∏m-kn‰v 2305 F≥tUm-hvsa‚ v \\nt£]w 993,163,914.11 921,009,997.31 BsI 46,798,240.00 26,071,660.00 46,798,240.00 26,071,660.00 {lkz-Ime hmbv] 4050 Pn.-Pn.-F¬.-F-kv. hmbv] 240,550.00 - 240,550.00 - BsI 109,732.50 109,732.50 ]e-hI 82,840.44 82,840.44 9637 `qan DXvJ-\\\\w 18,708.00 18,708.00 BsI 211,280.94 211,280.94 {Kq∏v \\nt£]w 38,456,386.44 29,891,893.44 8030 Pn.-Pn.-F¬.-F-kv. 1 244,700.00 128,788.00 8032 Pn.-Pn.-F¬.-F-kv. 2 859,200.00 8035 Pn.-Pn.-F¬.-F-kv.3 1,059,200.00 55,314.08 555,314.08 BsI 1,500,000.00 5,000,000.00 100,000.00 \\n[n 600,000.00 7510 Icp-X¬ \\n[n 32,535,195.52 7511 kl-I-cW hnZym-`ymk \\n[n 45,915,600.52 7512 hnZym-`ymk \\n[n 7513 Zm\\-io-e-\\n[n 7520 sI´nS \\n[n 7514 Poh-\\-°m¿°m-bp≈ HuZm-cy-\\n[n BsI 40

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012, sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Balance Sheet as at 31 March 2022 Head BkvXn Amount on Amount on code 31-3-2022 31-3-2021 XpI 2,078,657.00 3,203,975.00 2,078,657.00 3,203,975.00 1000 ssIhi- a- p≈ XpI 13,982,502.00 43,706,836.00 BsI 35,292,352.00 29,345,860.00 18,776,101.00 16,546,700.00 hmbv]-Ifpw AUzm≥kp-Ifpw 25,000.00 25,000.00 4040 kz¿Æ∏- W- b hmbv] 7,856,125.00 5,652,421.00 4041 kz¿Æ∏- W- b hmbv] (kvs]j- y¬) 17,765,097.00 20,097,515.00 4055 _nkn\\-  v hmbv] 13,067,969.00 13,779,923.00 4060 F≥tUmh- vsa‚ v hmbv] 140,401,329.82 247,952,930.34 4070 ÿnc\\- nt- £]- Ø- nt- ∑e- p≈ hmbv] 7,969,506.00 10,093,663.00 4085 kvs]jy¬ Hmh¿{Um^v‰v 5,078,513.00 19,150,106.00 4086 Hmh¿{Um^v‰v 213,954,755.00 137,139,280.00 4090 km[mc- W hmbv] 93,194,294.00 54,767,984.00 4091 `h\\ hmbv] 567,363,543.82 598,258,218.34 4095 km[m-cW hmbv] (EMI) 5095 km[m-cW hmbv] (EMI) NEW 1,297.92 - 6731 kz¿Æ∏- W- b hmbv] NEW 1,297.92 - 37,590,624.40 29,569,931.20 BsI 525,000,000.00 400,000,000.00 12,500,000.00 ]e-hI - 8,138,157.00 8,138,157.00 1,000.00 4976 In´m\\- p≈ shkvt‰¨ bqWnb- ≥ IΩoj- ≥ 420,639,157.00 BsI 1,000.00 318,572.50 533,139,157.00 318,572.50 _m¶nse \\nt£]- ß- ƒ* (Schedule 6) 976,045.00 - 956,744.60 BsI - 1,126,045.00 135.00 \\nt£-]-߃ 1,013,111.60 91,948.37 91,948.37 5102 {Sjdn ÿnc\\- nt- £]w 110,057.68 14,706.72 5202 Ckm^v _m¶v ÿnc\\- nt- £]w - 5197 tIcf _m¶v ÿnc\\- nt- £]w - 1011 Hmlcn ÿnc\\- nt- £]w - - BsI {Kq∏v \\nt£]w 8040 Pn.P- n.F- ¬.F- k- v. 21 BsI skIyq-cn-‰n-°m-bp≈ \\nt£]w * ( Schedule 7) BsI a‰v BkvXnI- ƒ 3604 sI´nS \\n¿ΩmW sNehv 9002 shtè bqWnb- ≥ aWn {Sm≥kv^¿ 9041 C‚t- {K‰Uv KpUvkv & k¿∆okv SmIvkv 2530 C≥]p´v sk≥{S¬ Pn.F- k- v.S- n. 2535 C≥]p´v tÉv Pn.F- k- v.S- n. 6566 {]mcw` sNeh- pI- ƒ (Bk- vXn) 41

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Balance Sheet as at 31 March 2022 Head _m≤y-X-Iƒ Amount on Amount on code 31-3-2022 31-3-2021 a‰v _m≤y-X-Iƒ 93,230.00 63,484.00 1,631.00 - 2520 HSpt- °≠- X- mb- n´- p≈ Sn.U- n.F- k- v. 38,966.44 9638 C.F- k- v.s- F. (Poh\\- °- mc- psS kw`mh- \\- ) 38,966.44 9,403.32 2531 Hu´v ]p´v sk≥{S¬ Pn.F- k- v.S- n. 8,285,177.00 9,403.32 2532 Hu´v ]p´v tÉv Pn.F- k- v.S- n. 7,260,672.00 2511 em`h- nl- nX \\o°nb- nc- n∏v - 2540 Hu´v ]p´v sk v 90,000.00 992.06 9075 \\¬Im\\- p≈ HmUn‰v ^okv 2,814,475.00 118,000.00 7550 hmbv]b- psS \\n¿_‘- nX IcpX- ¬ 83,545.00 2,817,040.00 9000 Hmlcn kkvs]≥kv A°u≠v 138,922.00 112,380.00 9025 Pn.P- n.F- ¬.F- k- v. kkvs]≥kv 1,475,499.00 145,624.00 9030 \\nIpX- n°- mb- p≈ \\o°nb- nc- n∏v 39,024.00 625,311.00 6330 sXmgne- mfn IcpX- ¬ klmb- [- \\w 1,290,870.00 47,339.00 6555 HSp°- m\\- p≈ hmSI 45,900.00 661,500.00 9635 HSp°- m\\- p≈ Ct‚W- ¬ HmUn‰v ^okv 200,000.00 45,900.00 9636 `qan DXvJ\\- \\Øn\\mb- p≈ skIyqc- n‰n \\nt£]w 14,636,205.88 - BsI 930,000.00 11,917,048.70 IcpX- ¬ 930,000.00 877,700.00 1020 Atkmk- nt- b‰v AwK- Xz ^okv 25,151,512.00 877,700.00 BsI 6,924,844.00 49,479,141.00 23,763,392.00 \\o°n-bn-cn∏v 6,549,612.00 81,555,497.00 44,691,150.00 9604 X∂m≠- n¬ \\nt£]- ß- ƒ°v sImSpt- °≠- X- mb- p≈ ]eni 9608 hmbv]b- psS apX¬ IpSni- nI- b- nt- e°- p≈ \\o°nb- nc- n∏v 12,390,230.50 75,004,154.00 9609 hmbv]b- psS ]eni IpSni- nI- b- nt- e°- p≈ \\o°nb- nc- n∏v 9,714,620.12 BsI 9,714,620.12 em` hnX-cWw 117,51,81,656.59 2081 samØ -em`w BsI 12,390,230.50 129,49,71,518.95 BsI samØw 42

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Balance Sheet as at 31 March 2022 Head BkvXn Amount on Amount on code 31-3-2022 31-3-2021 6567 Sn.U- n.F- k- v. (Bk- vXn) 6777 Icn¶- p∂w {_m©v ˛ FgpX- nØ- ≈- mØ {]mcw` sNeh- pI- ƒ 13,606,171.47 7,984,651.59 6778 Nma-°me {_m©v ˛ Fgp-Xn-Ø-≈mØ {]mcw` sNe-hp-Iƒ 9,985.94 19,972.27 6754 s]cn°- -√q¿ {_m©v ˛ Fgp-Xn-Ø-≈mØ {]mcw` sNeh- pI- ƒ 61,164.40 98,789.20 9625 P\\t- kh- \\ tI{µw - 9631 sI´nS \\n¿ΩmW- Ø- n\\- mbp≈ kq∏¿sshk- d- psS thX\\w 191,924.00 7,033.50 9634 sI´nS \\n¿ΩmW- Ø- n\\- mbp≈ B¿Ins- SI- v‰ns‚ ^okv 27,792.44 37,500.00 9642 sI´nS \\n¿ΩmW- Ø- n\\- mbp≈ ^be- nwKv sNeh- pI- ƒ 383,952.00 9645 sI´nS \\n¿ΩmW- Ø- n\\- mbp≈ knhn¬ h¿°pI- ƒ 1,100,000.00 320,000.00 9648 Nmc-aw-Kew ˛ Fgp-Xn-Ø-≈mØ {]mcw` sNe-hp-Iƒ 6,900,751.00 - 12,125,849.00 - 3600 BsI 352,620.00 - 3601 35,883,379.53 3603 9,623,429.62 6865 6862 BkvXn 677,711.47 707,596.35 6861 108,555.72 116,830.26 6866 ^¿Wn®- ¿ & ^n‰nwKvkv 49,155,050.00 49,155,050.00 6867 πm‚ v & sajo-\\dn 805,297.22 768,141.36 6750 hkvXp hmßn-bXv 393,727.42 488,719.37 CeI- v{Sn°- ¬ ^n‰nwKvkv 904,728.43 564,077.39 3333 Iºyq´- ¿ lm¿Uvshb- ¿ 980,542.19 973,802.43 8081 Iºyq´- ¿ tkm^v‰vshb- ¿ 1,407,017.02 1,563,352.25 9620 tk^v & tem°¿ 46,601.81 C‚o-cn-b¿ h¿°v 54,479,231.28 69,902.72 9611 ]c-ky-߃ 54,407,472.13 9606 BsI AUzm≥kv UyqSp 127,117.00 141,360.80 287,314.00 219,221.00 ap≥Iq¿ sNeh- pI- ƒ 85,230.00 B¿_nt- {Sj- ≥ 499,661.00 85,230.00 \\nIpXn \\¬tI-≠-Xn-t∑-ep≈ A∏o¬ FY 16-˛17 445,811.80 BsI \\o°n-bn-cn∏v 3,192,565.00 3,227,673.00 59,617,357.00 54,511,371.00 X∂m≠- nse \\nt£]- ß- f- ps- Sta¬ In´m\\- p≈ ]eni 62,809,922.00 57,739,044.00 X∂m≠- nse hmbv]I- f- psSta¬ In´m\\- p≈ ]eni BsI BsI samØw 1,294,971,518.95 1,175,181,656.59 tIm´bw- 04.07.2022 Sd/- 43

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Statement of Profit & Loss for the year ended 31.03.2022 Head Nne-hp-Iƒ Amount on Amount on code 31-3-2022 31-3-2021 \\¬Inb ]eni 2560 Pn.-Pn.-F¬.-F-kv. ta¬ \\¬Inb ]eni 2,402,900.00 4,084,930.00 4500 \\nt£-]-ß-fpsS ta¬ \\¬Inb ]eni 70,135,214.00 68,161,971.00 6542 72,538,114.00 72,246,901.00 6626 BsI 9632 106,525.85 2,392.00 2500 _lph- n[- a- mb 127,400.00 500.00 6300 Poh-\\-°m-cpsS ]cn-ioe\\ sNehv 105,250.10 6301 \\nb-a-kw-_-‘-amb a‰v sNe-hp-Iƒ 339,175.95 4,000.00 6305 ap≥Ime C\\w 6,892.00 6325 - 6329 BsI 8,404,925.00 810.00 6331 8,046,289.00 6360 FÃmª- nj- vsa‚- v Nm¿÷pIƒ 204,064.00 6380 sXmgn-emfn t£a-Øn-\\m-bp≈ sNe-hp-Iƒ 626,782.00 97,140.00 9641 iºfw & B\\p-Iq-ey-߃ 248,683.00 521,621.00 2652 eohv kd-≠¿ 569,602.00 226,798.00 2653 C≥k‚ohkv v 630,481.00 6505 Znh-k-°qen 2,265.00 6545 sXmgn¬ ZmXmhv Icp-X¬ klm-b-[\\w 111,246.00 - 6559 sXmgn-emfn t£a-\\n[n 135,500.00 - 6560 {Km‰p-hn‰n 47,289.00 115,000.00 6561 D’h- _- Ø 10,350,356.00 - 6645 C.-F-kv.-sF.-˛-sXm-gn-ep-S-a-bpsS kw`m-h\\ 9,638,139.00 6646 106,135.45 6700 BsI - 24,021.00 6701 1,250.00 6710 BIkvanI- a- mb- h 183,733.80 6775 hmbv]m aqey-\\n¿Æb sNe-hp-Iƒ 1,563,513.00 183,230.20 6776 hmbv]m hos≠-Sp-°-ep-abn _‘-s∏´ sNe-hp-Iƒ 1,327,504.00 6805 C≥jp-d≥kv Nm¿Pv 184,051.00 6806 sImSpØ hmSI - 91,617.00 6807 bm{Xm-∏Sn 36,000.00 6870 bm{Xm B\\q-Iqeyw 35,000.00 43,000.00 6900 {]tXyI B\\q-Iqeyw 1,185,877.94 1,108,076.00 6905 tXbvam\\w 14,706.88 6910 {]o Hm∏-td-‰ohv sNe-hp-Iƒ Fgp-Xn-Ø-≈n-bXv 14,706.72 209,130.00 6911 Ub-d-IvtS-gvkn\\v sImSpØ bm{Xm-∏Sn 210,640.00 33,500.00 6904 kn‰nwKv ^okv 35,500.00 54,430.00 2542 \\nIpX- n˛ ssek≥kv 22,893.00 100,000.00 3510 HmUn‰v ^okv 100,000.00 39,000.00 6031 Ct‚-W¬ HmUn‰v ^okv 54,000.00 6032 IÆ-¶c {_m©v sNe-hp-Iƒ Fgp-Xn-Ø-≈n-bXv 8,186.40 Icn-¶p∂w (sXm-Sp-]p-g) {_m©v sNe-hp-Iƒ Fgp-Xn-Ø-≈n-bXv - 9,986.13 Nma-°me (Ip-dp-∏-¥-d) {_m©v sNe-hp-Iƒ Fgp-Xn-Ø-≈n-bXv 9,986.33 37,624.80 ^b-enwKv & s{]m^-j-W¬ Nm¿÷p-Iƒ 37,624.80 40,342.00 aqey-\\n¿Æb Nm¿÷v 97,750.00 2,000.00 _m¶v Nm¿÷v (EXP) 10,800.00 11,505.51 s]mXp-tbmK sNe-hp-Iƒ EXP 10,776.49 167,449.72 hm¿jnI A‰-Ip‰ ]Wn-Iƒ°p≈ sNehv 111,612.00 8,250.00 {]tam-j-W¬ sNe-hp-Iƒ 84,000.00 15,064.00 D]-tZ-i-I-k-anXn sNe-hp-Iƒ 5,022.00 _nkn-\\kv {]tam-j≥ sNe-hp-Iƒ 550.00 ]e-hI sNe-hp-Iƒ - 9,570.00 Cfhv A\\ph- Z- n®- Xv 34,847.17 14,006.00 13,502.12 672,339.21 937,176.00 44

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Statement of Profit & Loss for the year ended 31.03.2022 Head hcpam\\w Amount on Amount on code 31-3-2022 31-3-2021 2561 In´nb ]eni- I- ƒ 3,024,523.00 3,241,240.00 2562 Pn.-Pn.-F¬.-F-kv. hmbv]-bn-t∑¬ In´nb ]eni 3,095,987.00 2,159,661.00 4800 _nkn-\\ v hmbv]-bn-t∑¬ In´nb ]eni 69,275,658.00 79,375,607.00 9610 hmbv]-Iƒ°p-ta¬ In´nb ]eni 9630 C.-Fw.-sF. taep≈ ]ng ]eni 192,223.00 80,613.00 4880 C.-Fw.-sF.taep≈ ]en-i AUzm≥kv 3,935.00 215.00 6070 \\nt£-]-߃°p-ta¬ In´nb ]eni 4881 Pn.-Pn.-F¬.-F-kv. AUzm≥kn¬\\n-∂p≈ ]eni 39,863,409.00 34,874,967.00 {]oa-Nz¿ Pn.-Pn.-F¬.-F-kn-t∑-ep≈ ]eni 1,399.00 6,414.00 6000 73,205.00 55,545.00 6005 BsI 6010 115,530,339.00 119,794,262.00 6030 ]eh- I 6040 {]thi- \\ ^okv 123,500.00 139,500.00 6065 sjb¿ {Sm≥kv^¿ ^okv 2,750.00 500.00 6080 t\\m´okv Nm¿÷v 72,475.00 75.00 6076 ]e-hn[ hchv 19,558.66 6035 t{]m - nwKv ^okv 8,445.73 9626 Cfhv e`n-®Xv 644,400.00 483,350.00 9628 C≥jp-d≥kv Nm¿÷v e`n-®Xv - 2200 shtè bqWn-b≥ IΩo-j≥ 2,000.00 9644 du≠v Hm^v 180,945.00 152,915.00 kzoI-cn® At]£m ^okv 15,196.73 20,301.32 9611 P\\-tk-h-bn-t∑-ep≈ k¿∆okv Nm¿÷v 9606 CuSm-°nb aqey-\\n¿Æb Nm¿÷v - 2,886.28 9607 e`n® a‰v Nm¿÷p-Iƒ - 66,500.00 9612 11,037.26 9613 BsI 232,350.00 186.94 30,000.00 137,535.00 \\o°nb- nc- n∏v 0 X∂m-≠nse \\nt£-]-ß-fpsSta¬ In´m-\\p≈ ]eni 1,332,212.65 X∂m-≠nse hmbv]-I-fpsSta¬ In´m-\\p≈ ]eni 1,014,195.27 \\nt£-]-Ønt∑¬ Bcw-`-Øn¬ sImSp-°m-\\p≈ ]eni 3,192,565.00 Bcw-`-Øn-ep≈ hmbv]m IpSn-inI 59,617,357.00 3,227,673.00 Bcw-`-Øn-ep≈ hmbv]m-Ip-Sn-in-I-bpsS ]eni 23,763,392.00 54,511,371.00 6,549,612.00 25,875,526.00 BsI 44,691,150.00 4,747,612.00 31,298,156.00 137,814,076.00 119,660,338.00 45

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Statement of Profit & Loss for the year ended 31.03.2022 Head Nneh- pI- ƒ Amount on Amount on code 31-3-2022 31-3-2021 6500 {]n‚ nwKv & tÃj-\\dn 236,304.89 243,657.72 6510 kzo∏nwKv Nm¿÷v 146,324.00 164,050.00 6520 _p°p-Ifpw B\\p-Im-en-I-ßfpw 6530 dn∏-tb¿kv & sabn‚-\\≥kv 3,190.00 5,400.00 6540 t_m¿Uv ao‰nwKv sNe-hp-Iƒ 91,290.66 58,221.92 6541 Ãm^v ao‰nwKv sNe-hp-Iƒ 44,366.08 24,834.00 6550 t]mtÃPv 2,480.00 6568 ]ckyw & {]N-cWw 33,473.00 2,931.00 6570 sshZypXn Nm¿÷p-Iƒ 182,532.11 17,940.00 6575 sh≈w Nm¿÷p-Iƒ 236,169.00 243,877.51 6600 sSen-t^m¨ Nm¿÷p-Iƒ 23,036.00 253,621.00 6605 Ãm^v dn{Iq-´vsa‚ v sNe-hp-Iƒ 188,273.26 27,930.00 6640 Hm^okv sNe-hp-Iƒ 6,267.76 196,239.29 6641 km\\n-‰dn sNe-hp-Iƒ 17,063.15 42,829.00 6860 Iºyq-´¿ sNe-hp-Iƒ 18,917.83 33,008.92 2525 Pn.-F-kv.-Sn. HSp-°n-bXv 2,080.00 24,867.30 9624 ¢uUv tlmÃnwKv sNehv 129,220.76 25,470.00 9627 In´m-°Sw Fgp-Xn-Ø-≈n-bXv 288,000.00 486,908.00 9633 GST HmUn‰v ^okv 264,000.00 9651 s]cn-°-√q¿ {_m©v sNehpIƒ Fgp-Xn-Ø-≈n-bXv - 188,813.00 9652 Nmc-aw-Kew sNehpIƒ Fgp-Xn-Ø-≈n-bXv - 40,000.00 47,981.00 9602 BsI 88,155.00 - 9603 6,834,272.32 - 9604 \\o°nb- nc- n∏v 6,606,937.51 9608 Bcw-`-Øn¬ In´m-\\p≈ \\nt£-]-ß-fpsS ]eni 3,227,673.00 9609 Bcw-`-Øn¬ In´m-\\p≈ hmbv]-I-fpsS ]eni 54,511,371.00 10,311,520.00 X∂m-≠n¬ \\nt£-]-߃°v sImSp-t°-≠-Xmb ]eni 25,151,512.00 53,150,095.00 X∂m-≠n¬ hmbv]-I-fpsS apX¬ IpSn-in-I-bn-te-°p≈ \\o°n-bn-cn∏v 6,924,844.00 23,763,392.00 X∂m-≠n¬ hmbv]-I-fpsS ]eni IpSn-in-I-bn-te-°p≈ \\o°n-bn-cn∏v 49,479,141.00 139,294,541.00 6,549,612.00 BsI 229,356,459.27 44,691,150.00 25,320,168.38 138,465,769.00 BsI XpI 254,676,627.65 226,964,638.51 \\nIp-Xn°v apºp≈ em`w c/d 13,504,156.76 BsI 240,468,795.27 \\o°nb- nc- n∏v 850,188.00 625,311.00 9615 BZm-b-\\n-IpXn \\o°n-bn-cn∏v 8,564,493.00 4,507,596.00 9616 \\nb-a-]-c-am-bp≈ \\o°n-bn-cn∏v 9617 tIm˛-Hm-∏-td-‰ohv ^≠n-te-°p≈ \\o°n-bn-cn∏v 244,700.00 128,788.00 9618 klm-b-\\n[n \\o°n-bn-cn∏v 500,000.00 100,000.00 9619 em`-hn-lnX \\o°n-bn-cn∏v 8,285,177.00 7,250,875.00 9621 hnZym-`ymk \\o°n-bn-cn∏v 200,000.00 9622 HuZm-cy-\\n[n \\o°n-bn-cn∏v 500,000.00 - 9653 sI´nS \\n[n-bn-te-°p-ff \\o°n-bn-cn∏v 3,500,000.00 - 22,644,558.00 - BsI 2,675,610.38 12,612,570.00 Icp-X¬ \\n[n-bn-te°v am‰n-bn-cn-°p∂ A‰m-Zmbw B/S 891,586.76 25,320,168.38 BsI samØw 13,504,156.76 46

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Statement of Profit & Loss for the year ended 31.03.2022 Head hcpam\\w Amount on Amount on code 31-3-2022 31-3-2021 BsI XpI 254,676,627.65 240,468,795.27 BsI 254,676,627.65 240,468,795.27 Icp-X¬ \\n[n°v apºp≈ em`w b/d 25,320,168.38 13,504,156.76 BsI samØw 25,320,168.38 13,504,156.76 tIm´bw- 04.07.2022 Sd/- 47

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Notes forming part of the financial statements for the year ended 31.03.2022 Schedule - 1 2021-˛2022 kmº-Øn-I-h¿jsØ A[n-I-Xp-I-bpsS IW°pw \\nIp-Xn-°m-bp≈ \\o°n-bn-cn∏pw 2021-2022 2020-2021 A‰m-Zmbw 891,586.00 2,048,078.90 Ign™ h¿jsØ A‰mZ- mbw 8,823,033.36 6,774,954.46 X∂m-≠nse em`w Utilised during the year - - BsI 9,714,619.36 8,823,033.36 Icp-X¬ \\n[n: 27,798,811.52 22,930,112.52 h¿jm-cw` \\n[n 4,507,596.00 4,733,699.00 \\n¿_‘- nX IcpX- ¬ \\n[n Zm\\-ioe \\n[n 100,000.00 100,000.00 hnZym-`ymk \\n[n - 100,000.00 Poh-\\-°m-cpsS HuZm-cy-\\n[n - 100,000.00 165,000.00 Less :X≥ h¿j hn\\n-tbmKw 44,685.00 27,798,811.52 32,361,722.52 36,621,844.88 BsI 42,076,341.88 BsI e`y-amb A[nI XpI Zm\\-ioe \\n[n Icp-X¬ \\n[n-bpsS D]-tbmKw 2021-˛2022 2020-2021 - 2021-2022 44,685.00 BsI D]t- bmK- n® XpI 44,685.00 - 48

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Notes forming part of the financial statements for the year ended 31.03.2022 k¿πkv ^≠v \\nt£-]-Øns‚ ]eni hnh-c-߃ 2021-2022 2020-2021 k¿πkv XpI 4,20,76,341.88 3,66,21,844.88 ]eni \\nc°v 6.50% 5.50% ]eni XpI 27,34,962.22 20,14,201.47 hnh-c-߃ hcp-am-\\ -\\n-IpXn IW°v 2020-2021 Rs 10,000 hsc - 10% 2021-2022 Rs 10,000 apX¬ 20,000 hsc - 20% 1,000.00 Rs 20,000 apIf- n¬ -30% 1,000.00 2,000.00 sk v @ 4% 2,000.00 598,260.44 \\¬tI≠ \\nIpXn 814,488.67 24,050.42 32,699.55 625,311 850,188 Schedule - 2 hnh-c-߃ {]mY-anI sNe-hp-Iƒ Amount as on Amount as on 31.03.2021 31.03.2022 29,413.00 ap≥Ime \\n¿hl- W sNeh- pI- ƒ ( opening) 14,706.20 14,706.80 Less : X∂m≠- n¬ FgpXnØ≈nb- Xv 14,706.20 14,706.20 \\o°n-_m°n 0.00 49

Iv\\m\\mb aƒ´n tÉv tIm˛Hm∏td‰ohv s{IUn‰v skmssk‰n enan‰Uv cPn.\\w. Fw. Fkv. kn. Fkv./knB¿/ 640/2012 sX°\\m´v B¿t°Uv, \\mKºSw, Fkv.F®v au≠v ]n.H., tIm´bw Notes forming part of the financial statements for the year ended 31.03.2022 Schedule - 3 Deferred Revenue Expenditure hnh-c-߃ Amount as on Amount as on Amount as on Amount as on Deferred Revenue expenditure (DRE) 31.03.2022 31.03.2022 31.03.2021 31.03.2021 2016-17 ¬ 40,932.00 40,932.00 8,187.00 IÆ-¶c imJ (Inauguration exp.) 40,932.00 - 40,932.00 BsI 40,932.60 32,745.60 ap≥h¿jw FgpX- n°- f- ™- Xv - X∂m≠- n¬ FgpX- n°- f- ™- Xv 2018-19 ¬ 49,930.66 9,986.13 49,930.66 9,986.13 Icn-¶p∂w (sXmSp-]pg ) imJ 129,275.00 25,855.00 129,275.00 25,855.00 Nma-°me (Ipdp-∏-¥d) imJ 11,769.80 58,849.00 11,769.80 Add: Nma°- me (Ipdp∏- ¥- d) imJ (additions) 58,849.00 47,610.93 238,054.66 47,610.93 BsI 238,054.66 71,682.26 119,293.19 ap≥h¿jw FgpX- n°- f- ™- Xv X∂m≠- n¬ FgpX- n°- f- ™- Xv 2019-20 ¬ 116,504.54 23,300.91 116,504.54 23,300.91 ]c-ky-߃ 116,504.54 116,504.54 23,300.91 BsI 46,601.82 ap≥h¿jw FgpX- n°- f- ™- Xv X∂m≠- n¬ FgpX- n°- f- ™- Xv 2021-22 ¬ 239,905.00 47,981.00 s]cn°- √- q¿ {_m©v 440,775.00 88,155.00 Nmca- wK- ew {_m©v 680,680.00 136,136.00 BsI - ap≥h¿jw FgpX- n°- f- ™- Xv X∂m≠- n¬ FgpX- n°- f- ™- Xv BsI 207,047.84 79,098.84 50