2. 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 of the Company have been prepared to comply in all material respects with the Indian Accounting
Standard ('Ind AS') notified under section 133 of the Companies Act, 2013. The financials statements have also been prepared in
accordance with the relevant presentation requirement of Companies Act, 2013 and presentation requirements of Schedule III to
the Companies Act, 2013, (Ind AS compliant Schedule III), as applicable.

Accordingly, the Company has prepared these Standalone Financial Statements which comprise the Balance Sheet as at 31st
March, 2026, the Statement of Profit and Loss for the year ended 31st March 2026, the Statement of Cash Flows for the year ended
31st March 2026 and the Statement of Changes in Equity for the year ended as on that date, and accounting policies and other
explanatory information (together hereinafter referred to as 'Standalone Financial Statements' or 'financial statements'). These
financial statements are approved for issue by the Board of Directors on 28th May 2026.

The financial statements are based on the classification provisions contained in Ind AS - 1, 'Presentation of Financial Statements'
and division II of schedule III of the Companies Act, 2013. Further, for the purpose of clarity, various items are aggregated in the
statement of profit and loss and balance sheet. Nonetheless, these items are dis-aggregated separately in the notes to the
financial statements, where applicable or required based on materiality of item being classified.

b) Basis of Measurement :

The separate financial statements of the company are prepared in accordance with Indian Accounting Standards (Ind AS), under
the historical cost convention on the accrual basis as per the provisions of the Companies Act, 2013 (“the Act"), unless otherwise
stated.

c) Current and non-current classification

Assets and liabilities are classified into current and non-current as follows:

Assets -

An asset is classified as current when it satisfies any of the following criteria :

• It is expected to be realised in, or is intended for sale or consumption in, the company's normal operating cycle;

• It is held primarily for the purpose of being traded;

• It is expected to be realised within 12 months after the reporting period; or

• It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months
after the reporting period.

Current assets include the current portion of non-current financial assets. All other assets (including deferred tax assets) are
classified as non-current.

Liabilities

A liability is classified as current when it satisfies any of the following criteria:

• It is expected to be settled in the company's normal operating cycle;

• It is held primarily for the purpose of being traded;

• It is due to be settled within 12 months after the reporting period; or

• The company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting
period.

Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect
its classification.

Current liabilities include the current portion of non-current financial liabilities. All other liabilities (including deferred tax liabilities)
are classified as non-current.

Operating cycle -

The operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Based
on the nature of operations and the time between the acquisition of assets for processing and their realisation in cash and cash
equivalents, the Company has ascertained its operating cycle being a period of 12 months for the purpose of classification of assets
and liabilities as current and non-current.

d) Foreign currency translations

• Functional and presentation currency

Items included in the financial statements are measured using the currency of the primary economic environment in which the
entity operates ('the functional currency'). The financial statements are presented in Indian rupee (Rs.), which is the Company's
functional and presentation currency.

• Transactions and balances

Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions.
Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets
and liabilities denominated in foreign currencies at period end exchange rates are generally recognized in the statement of profit
or loss.

e) Use of estimates

The preparation of financial statements is in conformity with Indian Accounting Standard ('Ind AS'), which requires the
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent liabilities as on the date of financial statement and the result of operations during the reporting period. Although these
estimates are made on reasonable and prudent basis based upon management's best knowledge of current events and actions,
actual results could differ from these estimates.

f) Investments
Classification

The Company classifies its financial assets in the following measurement categories:

• Those to be measured subsequently at fair value (either through other comprehensive income, or profit and loss) or

• Those measured at amortised cost.

The classification depends on the Company's business model for managing the financial assets and the contractual terms of the
cash flows. For assets measured at fair value, gains and losses will either be recorded in profit or loss or other comprehensive
income. For investments in debt instruments, this will depend on the business model in which the investment is held. For
investments in equity instruments, this will depend on whether the Company has made an irrevocable election at the time of initial
recognition to account for the equity investment at fair value through profit and loss. The Company reclassifies debt investments
when and only when its business model for managing those assets changes classification.

*The unquoted equity instruments on the basis of prudence and reasonable estimate by the management are carried over at
Purchase cost which involves the irrevocable election by the management to carry the same at cost and based on the market data
and significant changes in the values are incorporate by revaluing the same at fair value through profit and loss.

For the detail policy regarding the same the company would draw your attention to note no. n on Financial Instruments.

g) Property, plant and equipment

i. Property, plant and equipment

Property, plant and equipment are stated at actual cost less accumulated depreciation and impairment losses, if any. Cost
comprises the purchase price and any attributable cost of bringing the asset to its working condition for its intended use. Any
trade discounts and rebates are deducted in arriving at the purchase price.

The Company has elected to continue with the carrying value for all of its property, plant and equipment as recognised in the
financial statements on transition to Ind AS, measured as per the previous GAAP and use that as its deemed cost as at the date
of transition.

ii. Capital work in progress

Asset that is still not completed and is in process of development is shown as capital work in progress. Capital work in progress
is recognised on the basis of stage of its completion which adheres to the criteria of recognition that is a future benefit can be
obtained at the current stage of completion. Cost incurred till date is capitalized and once the asset is ready to use it is shifted
to the block of fixed assets with unique identity and depreciation is charged accordingly thereafter.

Borrowing costs directly attributable to acquisition of property, plant & equipment which take substantial period of time to get
ready for its intended use are also included to the extent they relate to the period till such assets are ready to be put to use.

iii. Depreciation and amortization

Depreciation is provided on the written down value basis at the rates determined based on useful lives of assets, where
applicable, prescribed under Schedule II to The Companies Act, 2013. Depreciation on assets acquired / sold during the year is
provided on pro-rata basis with reference to the date of installation / put to use/ disposal.

The carrying cost of assets is reviewed at each balance sheet date to determine if there is any indication of impairment thereof
based on external/internal factors. An impairment loss is recognized wherever the carrying amount of an asset exceeds their
recoverable amounts in accordance with IND AS-36 - “Impairment of Assets" which represent the greater of the net selling
price of assets & their 'value in use'.

Leasehold improvements are amortized over the period of lease.

Derecognition

An item of PPE is de-recognised upon disposal or when no future economic benefits are expected to arise from the continued use
of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the
difference between the sales proceeds and the carrying amount of the asset and is recognised in Statement of Profit and Loss.

h) Intangible assets:

An intangible asset is recognized, where it is probable that future economic benefits attributable to the asset will flow to the
enterprise and where the cost can be reliably ascertained. A prudent basis for recognition of intangible asset is always a key
consideration. Intangible asset is stated at cost of acquisition less accumulated amortization and impairment loss, if any. Their
technical feasibility and ability to generate future economic benefits is established in accordance with the requirements of IND
AS-38, “Intangible Assets."

Derecognition

Intangible assets are derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains
or losses arising from de-recognition of an intangible asset are determined as the difference between the net disposal
proceeds and the carrying amount.

The Company has elected to continue with carrying value of all its intangible assets recognised as on transition date, measured
as per the previous GAAP and use that carrying value as its deemed cost as of transition date.

i) Impairment of Non-financial assets:

The Company assesses, at each reporting date, whether there is an indication that an asset may be impaired. If any indication
exists, or when annual impairment testing for an asset is required, the Company estimates the asset's recoverable amount. An
asset's recoverable amount is the higher of an asset's or cash-generating unit's (CGU) fair value less costs of disposal and its value
in use. Recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely
independent of those from other assets or groups of assets. When the carrying amount of an asset or CGU exceeds its recoverable
amount, the asset is considered impaired and is written down to its recoverable amount

j) Inventories:

Traded goods are stated at the lower of cost or net realisable value. Cost of traded goods comprises cost of purchases and all other
costs incurred in bringing the inventories to their present location and condition. Costs are assigned to individual items of
inventory on the basis of weighted average method. Costs of purchased inventory are determined after deducting rebates and
discounts. Net realisable value 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.

k) Revenue recognition:

i. Sale of goods:

Revenue is recognised when significant risks and rewards of ownership of the goods have passed to the buyer. Revenue is
recognized to the extent that it is probable that economic benefits will flow to the Company and revenue can be reliably
ascertained. Discounts and concessions are accounted for separately in a similar manner. Revenue from Product sale is
recognized upon delivery or when delivered to the carrier and stated net of returns, discounts/price incentives which are
estimated and accounted for based on the terms of contract & excludes applicable indirect taxes. Amount received in advance
of sale are recorded as Advances from Students/Unearned Revenue.

ii. Service income includes income from:

Supply of infrastructure & other services:

Revenue from Supply of Infrastructure & Other services to corporate and other organizations is recognized on accrual basis.
Training programs :

Revenue from providing Training to Educational as well as Non-Educational Institutions is recognized on accrual basis. In case
of online training the revenue is recognized on the basis of prudence and estimates made by the concerned department to the
maximum possible level of accuracy, however sometimes the actual conformity is obtained after the counterparty
confirmation.

Advertising, broadcasting & marketing Services :

Revenue from Advertising & Marketing Services provided to various organizations is recognized on accrual basis.
Management Services :

Revenue from Management Services provided to various organizations is recognized on accrual basis.

Income from other operations :

Revenue from other operations is recognized on accrual basis.

Revenue recognition is based on the terms and conditions as per the contracts entered into with the customers. In respect of
expired contracts under renewal or where there are no contracts available, revenue is recognized based on the erstwhile
contract / provisionally agreed terms and/or understanding with the customers.

iii. Other income :

Interest income is recognized on time proportion basis at applicable interest rates.

Dividend income is accounted for when the right to receive dividend is established.

Rental income is recognized on the time proportion basis over the term of relevant agreement.

l) Employee benefits

i. Short term employee benefits :

The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by
employees are recognized as an expense during the period when the employees render services. Bonus expenditure is
charged to statement of profit and loss on accrual basis.

II. Post-employment benefits:i. Defined Contribution Plans:

A defined contribution plan is a post-employment benefit plan under which the company makes specified monthly
contributions towards Provident Fund. The company's contribution is recognized as an expense in the statement of profit
and loss during the period in which the employees render the related service.

ii. Defined Benefit Plans :

Gratuity liability under the Payment of Gratuity Act is a defined benefit obligation and is provided for on the basis of an
actuarial valuation on projected unit credit method made at the end of each financial year.

The present value of the defined benefit obligation denominated in Rs. 43.41 Lacs is determined by discounting the
estimated future cash outflows by reference to market yields at the end of the reporting period on government bonds that
have terms approximating to the terms of the related obligation.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the
fair value of plan assets. This cost is included in employee benefit expense in the Statement of Profit and Loss.

Re-measurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognised in the period in which they occur, directly in other comprehensive income. They are included in retained
earnings in the Statement of Changes in Equity and in the balance sheet.

Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are
recognised immediately in profit or loss as past service cost.

m) Borrowing Costs

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

n) Financial Instruments
Financial assets

The Company classifies its financial assets in the following categories:

i. Financial assets at amortised cost-

Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and
interest are measured at amortised cost. These are presented as current assets, except for those maturing later than 12 months
after the reporting date which are presented as non-current assets. Financial assets are measured initially at fair value plus
transaction costs and subsequently, if maturing after 12 months period, using the effective interest method, less any
impairment loss. Debt instruments which do not meet the criteria of amortised cost are measured at fair value and classified as
fair value through profit and loss or through other comprehensive income, as applicable. Financial assets at amortised cost are
represented by trade receivables, security deposits, cash and cash equivalents, Loans and other advances.

ii. Financial Assets at Fair Value through Other Comprehensive Income (FVTOCI)-

All equity investments are measured at fair values. Investments which are not held for trading purposes and where the
Company has exercised the option to classify the investment as Fair Value through other comprehensive income (TVTOGj, all
fair value changes on the investment are recognised in OCI. The accumulated gains or losses recognised in OCI are reclassified
to retained earnings on sale of such investments.

iii. Financial assets at Fair Value through Profit and Loss (FVTPL) -

All equity investments are measured at fair values. Investments which are held for trading purposes and where the Company
has exercised the option to classify the investment as Fair Value through Profit and Loss ('FVTPL'), all fair value changes on the
investment are recognised in profit and loss. The accumulated gains or losses recognised in Profit and Loss.

Financial assets which are not classified in any of the categories above are fair valued through profit or loss (FVTPL).

iv. Impairment of financial assets -

The Company assesses expected credit losses associated with its assets carried at amortised cost and fair value based on
Company's past history of recovery, credit-worthiness of the counter party and existing market conditions. The impairment
methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the
Company applies the simplified approach for recognition of impairment allowance as provided in Ind AS 109, which requires
expected lifetime losses to be recognised from initial recognition of the receivables.

Financial liabilities

Initial recognition and measurement

All financial liabilities are recognised initially at fair value and in case of loans and borrowings net of directly attributable costs.
Financial liabilities are subsequently measured at amortised cost using effective interest method. For trade and other payables
maturing within one year from the balance sheet date, the carrying value approximates fair value due to short maturity of these
instruments.

Investment in Subsidiaries, Associates, and Joint Ventures

Investment in subsidiaries, associates andjoint ventures are accounted at cost in the financial statements.

Offsetting of Financial Instruments

Financial assets and financial liabilities are offset and the net amount is reported in the balance sheet if there is a currently enforceable
legal right to offset the recognised amounts and there is an intention to settle on a net basis, to realise the assets and settle the
liabilities simultaneously.

Fair value measurement

The Company classifies the fair value of its financial instruments in the following hierarchy, based on the inputs used in their valuation:

i) Level 1 - The fair value of financial instruments quoted in active markets is based on their quoted closing price at the balance sheet date.

ii) Level 2 - The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques
using observable market data. Such valuation techniques include discounted cash flows, standard valuation models based on market
parameters for interest rates, yield curves or foreign exchange rates, dealer quotes for similar instruments and use of comparable
arm's length transactions.

iii) Level 3 - The fair value of financial instruments that are measured on the basis of entity specific valuations using inputs that are not
based on observable market data.

o) Leases

Upon adoption of Ind AS - 116, the Company applied a single recognition and measurement approach for all leases that it is the
lessee, except for short-term leases and leases of low-value assets. The Company recognized lease liabilities to make lease payments
and right-of-use assets representing the right to use the underlying assets.

As a lessee Ind AS - 116 will replace the existing leases Standard, Ind AS - 17 Leases, and related interpretations. The Standard sets out
the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract i.e., the lessee
and the lessor. Ind AS - 116 introduces a single lessee accounting model and requires a lessee to recognize assets and liabilities for all
leases with a term of more than 12 months, unless the underlying asset is of low value. Currently, operating lease expenses are
charged to the statement of profit & loss. In general, the company operates on short term leases only along with a specific clause to
prematurely close the lease agreement as per the company's requirement thereby classifying all the lease as short term lease and
individually each lease is having an underlying asset of low value. Additionally, if any agreement persists in contrary to short term
lease they are dealt as per Ind AS 116.

The company considers that all its operating leases are of low value compared to its revenue and thereby accord to recognize all the
lease expenses to the statement of profit and loss and the company has entered into lease contract which are not long term in nature
with a specific clause of premature termination.

At inception of a contract, the Company assesses whether a contract is or contains a lease. A contract is, or contains, a lease if a
contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess
whether a contract conveys the right to control the use of an identified asset, the Company assesses whether:

- the contract conveys the right to use an identified asset;

- the Company has the right to obtain substantially all the economic benefits from use of the asset throughout the period of use; and
-the Company has the right to direct the use of the identified asset.

At the date of commencement of a long term substantial lease, the Company recognises a right-of-use asset ("ROU assets") and a
corresponding lease liability for all leases, except for leases with a term of twelve months or less (short-term leases) or low value
leases or where the company intends to operate a short term office. For short-term and low value leases, the Company recognises the
lease payments as an operating expense on a straight-line basis over the term of the lease. Company has considered all leases where
the value of an underlying asset does not individually exceed Rs. 0.50 Crores, or equivalent as a lease of low value assets.

Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. Lease payments to
be made under such reasonably certain extension options are included in the measurement of ROU assets and lease liabilities.

Lease liability is measured by discounting the lease payments using the interest rate implication the lease or, if not readily
determinable, using the incremental borrowing rates in the country of domicile of the leases. Lease liabilities are re measured with a
corresponding adjustment to the related right of use asset if the Company changes its assessment of whether it will exercise an
extension or a termination option. Lease payments are allocated between principal and finance cost. The finance cost is charged to
statement of profit and loss over the lease periods as to produce a constant periodic rate of interest on the remaining balance of the
liability for each period.

The ROU assets are initially recognised at cost, which comprises the initial amount of the lease liability adjusted for any lease payments
made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives and restoration costs.
They are subsequently measured at cost less accumulated depreciation and impairment losses, if any. ROU assets are depreciated on
a straight-line basis over the asset's useful life (refer 2. (f)) other lease whichever is shorter.

Impairment of ROU assets is in accordance with the Company's accounting policy for impairment of tangible and intangible assets.
The Company has entered into lease arrangements primarily for office premises and other facilities. All such lease agreements are
either short-term in nature (i.e., lease term of 12 months or less) or include clauses that allow the Company to terminate the leases at
its discretion without incurring significant penalties. Accordingly, these contracts do not result in the recognition of a right-of-use
(ROU) asset or lease liability as per the recognition criteria under Ind AS 116 Leases.

Consequently, lease payments made under these arrangements are accounted for as an expense on a straight-line basis over the
lease term and disclosed under “Other Expenses" in the Statement of Profit and Loss. Since no enforceable non-cancellable period
exists, all such leases are classified as current in nature.

As a lessor

Lease income from operating leases where the Company is a lessor is recognised in the statement of profit and loss on a straight - line
basis over the lease term.

p) Taxes on income

i. Current tax

The income tax expense or credit for the period is the tax payable on the current period's taxable income based on the applicable
income tax rate in India adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to
unused tax losses. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted in India
at the end of the reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in
which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts
expected to be paid to the tax authorities.

The actual tax expense or tax payments made to the tax authorities can differ significantly on the basis of the interpretations being
made. The management tries to interpret the law under the normal business parlance and the business acumen of the common man.

ii. Deferred tax

Deferred tax is provided using the balance sheet approach on temporary differences between the tax bases of assets and liabilities
and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax assets are recognised to the extent
that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of
unused tax credits and unused tax losses can be utilised.

Deferred tax is recognized in Statement of Profit and Loss, except to the extent that to relate to items recognized in Other
Comprehensive Income or directly in equity. In this case, deferred tax is also recognized in other comprehensive income or directly
in equity, as the case maybe.

iii. Minimum Alternate Tax

Minimum Alternate Tax (MAT) paid in a year is charged to the Statement of Profit and Loss as current tax. The company recognizes
MAT credit available as an asset only to the extent there is convincing evidence that the company will pay normal income tax
during the specified period, i.e., the period for which MAT Credit is allowed to be carried forward. In the year in which the Company
recognizes MAT Credit as an asset in accordance with the Guidance Note on Accounting for Credit Available in respect of
Minimum Alternate Tax under the Income Tax Act, 1961, the said asset is created by way of credit to the statement of Profit and
Loss and shown as “MAT Credit Entitlement." The Company reviews the “MAT Credit Entitlement" asset at each reporting date and
writes down the asset to the extent the company does not have convincing evidence that it will pay normal tax during the
sufficient period.