Note: 1 Material Accounting Policies

This note provides a list of the significant accounting policies adopted in the preparation of these financial statements. These policies have been
consistently applied to all the years presented, unless otherwise stated.

a) Statement of Compliance

These Financial Statements comply in all material aspects with Indian Accounting Standards (IND AS) notified under section 133 of the
Companies Act, 2013 (the Act) read with rule 4 of the Companies (Indian Accounting standards) Rules, 2015 & Companies (Indian Accounting
Standards) Amendment Rules 2016.

b) Basis of Preparation

The Financial Statements of the Company have been prepared on historical cost convention under accrual method of accounting and as a
going concern concept except for certain assets and liabilities which are measured at fair values as required by Ind AS.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date.

All assets and liabilities have been classified as per the Company's normal operating cycle and the other criteria as set out in the Division II
of Schedule III to the Companies Act, 2013 (as amended). The Company has ascertained its operating cycle as 12 months for the purpose of
current and noncurrent classification of assets and liabilities.

c) Use of Estimates

In preparing the financial statements in conformity with Ind AS, management has made estimates, judgments and assumptions which affect
the application of accounting policies and the reported amounts of assets and liabilities as at the date of financial statements and the reported
amounts of revenues and expenses during the year. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting are recognized prospectively. Changes in
estimates are reflected in the financial statements in the year in which changes are made and, if material, their affects are disclosed in the notes
to financial statements.

Critical estimates and judgements

The areas involving critical estimates or judgements are as follows:

• Estimated useful life of intangible asset

Intangible asset comprises of computer software. The management estimates the useful life of the software to be 6 years based on the
expected technical obsolescence of such assets. However, the actual useful life may be shorter or longer than 6 years, depending on
technical innovations and competitor actions.

• Recognition of deferred tax assets for carried forward tax losses

The management has made estimates regarding the probability that the future taxable profits will be available against which deferred
tax assets can be used.

• Impairment of trade receivables

The impairment provisions for financial assets are based on assumptions about risk of default and expected loss rates. The management
uses judgement in making these assumptions and selecting the inputs to the impairment calculation, based on the company's past
history, existing market conditions as well as forward looking estimates at the end of each reporting period.

d) Recent accounting pronouncements

Ministry of Corporate Affairs ("MCA") notifies new standards or amendments to the existing standards under Companies (Indian Accounting
Standards) Rules as issued from time to time. During the year ended March 31, 2025, MCA has notified Ind AS 117 - Insurance Contracts and
amendments to Ind As 116 - Leases, relating to sale and lease back transactions, applicable from April 1,2024. The Company has assessed that
there is no significant impact on its financial statements. On May 9, 2025, MCA notifies the amendments to Ind AS 21 - Effects of Changes in
Foreign Exchange Rates. These amendments aim to provide clearer guidance on assessing currency exchangeability and estimating exchange
rates when currencies are not readily exchangeable. The amendments are effective for annual periods beginning on or after April 1,2025. The
Company is currently assessing the probable impact of these amendments on its financial statements.

e) Property, plant and equipment

Property, plant and equipment (PPE) are stated at cost less accumulated depreciation/amortization and impairment, if any. Cost comprises
of purchase price and directly attributable cost of acquisition/ bringing the asset to its working condition for its intended use (net of credit
availed, if any). Capital work in progress, plant and equipment is stated at cost, net of accumulated depreciation and accumulated impairment
losses, if any.

Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that
future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. The carrying
amount of any component accounted for as a separate asset is derecognised when replaced. All other repairs and maintenance are charged
to profit or loss during the reporting period in which they are incurred.

An item of property, plant and equipment and any significant part initially recognised is derecognized upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference
between the net disposal proceeds and the carrying amount of the asset) is included in the income statement when the asset is derecognized.

Depreciation

Depreciation is the systematic allocation of the depreciable amount of PPE over its useful life and is provided on a straight line method basis
over the useful lives as prescribed under Schedule II to the Companies Act, 2013.

Depreciable amount for PPE is the cost of PPE less its estimated residual value. The useful life of PPE is the period over which PPE is expected
to be available for use by the Company, or the number of production or similar units expected to be obtained from the asset by the Company.

Depreciation on additions is provided on a pro-rata basis from the date of installation or acquisition. Depreciation on deductions/disposals is
provided on a pro-rata basis up to the date of deduction/disposal.

f) Intangible Assets

Intangible assets include Computer Software acquired separately and measured on initial recognition at cost. Directly attributable costs that
are capitalized as a part of the software includes its purchase price. The useful life of the Computer Software has been assessed as finite by
the management on the justification of technological obsolescence. The useful life of all the Software has been assumed six years. Annual
maintenance charges and Renewal Fees are expensed in the period occurred.

Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses.

g) Impairment of Non-financial assets

The Company assesses at each reporting date whether there is any indication that any property, plant and equipment and intangible assets
or group of assets, called cash generating unit may be impaired. If any such indication exists, the Company estimates the recoverable amount
of the asset. If such recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less
than its carrying amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is
recognised in the Statement of Profit and Loss. If at the balance sheet date there is an indication that if a previously assessed impairment loss
no longer exists, the recoverable amount is reassessed, and the asset is reflected at the recoverable amount.

h) Inventories

Inventories are valued at the lower of the cost and net realizable value (NRV). Cost of inventories is computed on first in, first out basis (FIFO)
basis. Cost incurred in bringing each product to its present location and condition are accounted as follows:

(a) Raw Materials: Cost includes Cost of Purchase and other costs incurred in bringing the inventories to their present location and condition.
Cost is determined on first in, first out basis.

(b) Finished Goods & WIP: cost includes cost of direct materials and labour and a proportion of manufacturing overheads based on the
normal operating capacity but excluding borrowing costs.

(c) Stores & Spares: Cost is determined on FIFO basis.

NRV is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary
to make the sale.

i) Borrowing costs

General and specific borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are
capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale and borrowing costs are
being incurred. All other borrowing costs are expensed in the year in which they occur. Qualifying assets are assets that necessarily take a
substantial period to get ready for their intended use or sale.