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No.1: <br /> <br /> A. 1) The Company has allotted 34,83,24,626 fully paid-up Optionally Convertible Debentures (OCDs) of face value Rs. 100/- each to the lenders of the Company pursuant to the Scheme for Sustainable Structuring of Stressed Assets (S4A Scheme) during the month of December 2017. <br /> <br /> 2) Out of the above OCDs, the Company has redeemed 2,67,94,203 debentures of face value Rs.100/- each during the year 2025-26 as per the Framework Agreement signed on 26.03.2026 for Resolution Plan under the RBI Prudential Framework and the outstanding OCDs as on 30.09.2026 is 32,15,30,423 of face value of Rs. 100/- each. On May 13, 2026 and September 07, 2026, the Company has redeemed 67,83,731 OCDs and 9,85,514 OCDs respectively of Rs.100/- each aggregating to Rs.77,69,24,500/-. Corporate action for redemption of these OCDs with depositories are pending due to non-receipt of NOCs from OCD holders (banks). <br /> <br /> 3) For the purpose of this shareholding pattern, it is assumed that OCDs will be converted into equity shares based on the conversion price of Rs.14.76, being the price for issue of equity shares under S4A Scheme as per the pricing guidelines for issuance of equity shares under the RBI circular dated June 08, 2015 on Strategic Debt Restructuring Scheme read with Regulation 70(5) of Securities and Exchange Board of India (Issue of Capital and Disclosures Requirement) Regulations, 2015. <br /> <br /> B .1) The Company has allotted 2855,44,87,553 Compulsorily Convertible Preference Shares (CCPS) of face value of Rs.1/- each to the lenders of the Company during the year 2025-26 as per the Resolution Plan under RBI Prudential Framework. <br /> <br /> 2) For the purpose of this shareholding pattern, it is assumed that the CCPS will be converted into equity shares based on the conversion price of Rs.5.12 per share, being the conversion price of equity shares issued as per the Resolution Plan to the lenders. <br /> <br /> 3) The total paid up capital of the Company assuming full conversion of OCDs and CCPS is subject to conversion price on the date of conversion. <br /> <br /> Note No.2: <br /> <br /> Anand Engineering Limited ("AEL"), whose name is included in the promoter/promoter group of the Company, has been amalgamated with Ma Multi-Infra Development Private Limited ("MMIDPL") pursuant to the Scheme of Amalgamation sanctioned by the Hon'ble National Company Law Tribunal vide Order dated February 24, 2026. <br /> <br /> Note No.3: <br /> <br /> 1) "Shareholders under certain groups having multiple folios have been consolidated on the basis of the PAN in this Report. 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