1. Terms / Rights attached to Equity Shares

i) The Company has only one class of shares - referred to as - equity shares having a par value of ' 10 per share. Each holder of equity shares is entitled to one

ii) As per the Companies Act, 2013, in the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the ( distribution of all the preferential amounts. However, no such preferential amounts exists currently. The distribution will be in the proportion to the number of the Shareholders.

iii) Company has increased his authorized share capital by 150 Lacs in current financial year on dated 27.09.2024

Sales of Product: Performance obligation in respect of sales of goods is satisfied, when the controls of the goods is transferred to the customer, generally on d' payment is generally due as per the terms of contract with the customers.

Sales of Services: Performance obligation in respect of sales of service is satisfied over a period of time and the acceptance of the customers. In respect of thes generally due upon the completion of services and acceptance from the customers.

During the reporting period and previous reporting period, the Company having remaining performance obligation as contracts entered for sales of service are The Company collects the Goods and Service Tax (GST) on behalf of the Government, hence the GST is not included in Revenue from Operations.

18 Other Income

26A - Fair Value Measurements

i) Financial Instruments measured at Fair Value through Other Comprehensive Income The Company neither hold any unquoted equity shares

The Company neither hold quoted or unquoted debentures or bonds nor holds quoted equity instruments, which are being measured at Fair Valu Comprehensive Income (FVTOCI), so the requirement to report under the “Ind AS - 109, Fair Value” is not applicable to the Company for all th presented in the financial statements.

The Company neither hold any unquoted equity shares (other than investments in associates and subsidiaries, which are being measured at amor quoted mutual funds, which are being measured at Fair Value through Profit and Loss (FVTPL), so the requirement to report under the “Ind AS not applicable to the Company for all the reporting periods presented in the financial statements.

The Company has not any financial liabilities which are being measured at Fair Value through Profit or Loss (FVTPL) so the reporting under the Value” is not applicable to the Company in respect of all the reporting periods presented in financial statements.

iii) Financial Instruments measured at Amortized Costs

- The carrying amount of financial assets and financial liabilities measured at amortized costs in the financial statements are a reasonable approxir

since the Company does not anticipate that the carrying amounts would be significantly different from the values that would eventually be received or s

26B Financial Risk Management Objectives and Policies:

The Company’s principal financial assets mainly comprise of investments, security deposits, cash and cash equivalents, other balances with banl receivables that derive directly from its business operations. The Company’s financial liabilities mainly comprise the borrowings in Indian curre other payables. The main purpose of these financial liabilities is to finance the Company’s business operations and to provide guarantees to supp

The Company is exposed to Market Risk, Credit Risk and Liquidity Risk from its financial instruments. The Board of Directors (“the Board”) o management of these financial risks. The risk management policy of the Company formulated by the Company’s management and approved by t Director’s, which states the Company’s approached to address uncertainties in its endeavor to achieve its stated and implicit objectives. It prescr responsibilities of the Company’s managements, the structure for managing the risk and the framework for risk management. The framework se> and mitigate the financial risks in order to minimize potential adverse effects on the Company’s financial performance. The Board has taken necessary mitigate the risks identified on the basis of information and situations present.

The following disclosures summarize the Company’s exposure to financial risks and the information regarding the use of derivatives employed to man to such risks. Quantitative sensitivity analysis has been provided to reflect the impact of reasonably possible changes in market rate on financial financial positions of the Company.

i) Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in the market prices. Market ri three types of Risk: “Interest rate risk, Currency risk and Other price risk”. Financial instruments affected by the market risk include loans and b as well as domestic currency, deposits, retention money, trade and other payables and trade receivables and derivatives financial instruments.

a) Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash outflows of a financial instrument will fluctuate because of changes in the market int movement in the interest rate would adversely affect the borrowing costs of the Company. The Company is exposed to long-term and short-term borrow Company manages interest rate risk by monitoring its mix of fixed and floating rate instruments and taking actions as necessary to maintain an appropr The Company has not used any interest rate derivatives.

ii) Sensitivity Analysis

There were no incidents during the period that would affect the Profit and Loss estimates due to higher or lower interest expenses on borrowings a changes in interest rates. of changes in interest rate.

b) Foreign Currency Risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate due to changes in foreign exchange rates. Si not operate globally and has no foreign currency exposure, this risk is not applicable.

ii) Credit Risk

Credit risk refers to the risk that the counterparty will default on its contractual obligations resulting in financial losses to the Company. Credit r financial assets such as trade receivables, other balances with banks and other financial assets such as other receivables with the Company.

Credit risk arising from term deposits and other balances with banks is limited and there is no collateral held against these because the counterpa recognized financial institutions with high credit rating assigned by the international credit rating agencies.

The average credit period on sale of products ranges from 90 to 120 days. Credit risk arising from trade receivable is managed in accordance wit established policy, procedures and control relating to customer credit risk management. The credit quality of a customer is assessed based on det creditworthiness and accordingly individual credit limits are defined / modified. The concentration on credit risk is limited due to the fact that, t! large.

iii) Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in raising the funds to meet the commitments associated with financial instn delivering cash or another financial asset. Liquidity risk may result from an inability to sell a financial asset quickly at close to its fair value.

The Company has an established liquidity risk managements framework for managing its short-term, medium-term and long-term funding and li requirements. The Company’s exposure to liquidity risk arises primarily from mismatches of maturities of financial assets and liabilities. The Co liquidity risk by maintaining adequate funds in the cash and cash equivalents. The Company also has adequate credit facilities agreed with banks to en sufficient cash to meet all its normal operating commitments in a timely and cost-effective manner.

The Company believes that its liquidity positions {As At March 31, 2025, ' 35.22 Lakhs (Prev Year ' 94.05 Lakhs)}, anticipated future internall from operations, and its fully available revolving undrawn credit facilities will enable it to meet its future known obligations in the ordinary course of if liquidity needs were to arise, the Company believes it has access to financing arrangements, value of unencumbered assets, which should enable it t ongoing capital, operating, and other liquidity requirements.

The liquidity position of the Company mentioned above, includes:

i) Cash and Cash Equivalents as disclosed in the Cash Flows Statements

ii) Current / non - current term deposits as disclosed in the other financial assets

The Company’s liquidity management process as monitored by the management, includes:

i) Day-to-day funding, managed by monitoring future cash flows to ensure that requirements can be met.

ii) Maintaining rolling forecasts of the Company’s liquidity position on the basis of expected cash flows.

iii) Maintaining diversified credit lines.

26C Capital Management

The Company adheres to a robust Capital Management framework which is underpinned by the following guiding principles.

a) Maintain the financial strength to ensure BBB stable ratings domestically and investment grade ratings internationally.

b) Ensure financial flexibility and diversify the source of financing and their maturities to minimize liquidity risk while meeting its investment re

c) Ensure sufficient liquidity is available (either through cash and cash equivalents, investments or committed credit facilities) to meet the needs

d) Minimize the finance costs while taking into consideration current and future industry, market and economic risks and conditions.

e) Safeguard its ability to continue as going as a going concern.

f) Leverage optimally in order to maximize shareholders’ returns while maintaining strength and flexibility of the Balance Sheet.

This framework is adjusted based on underlying macro-economic factors affecting the business environment, financial market conditions and int environment.

The Board of Directors of the Company has primary responsibilities to maintain a strong capital base and reduce the cost of capital through a pn deployed fund and leveraging in domestic and international financial market, so as to maintain investors, creditors and market confidence and to sustain development of the business. For the purpose of the Company’s capital management, capital includes issued equity capital and all other equity re the equity shareholders of the Company. The primary objective of the Company when managing capital is to safeguard its ability to continue as a going maintain an optimal capital structure so as to maximize shareholder value.

Terms and Conditions with the transactions with Related Parties as under:

a) The Company has been entering into transactions with related parties for its business purpose. The process followed for entering into transact parties are same as followed for unrelated parties. Vendors are selected competitively having regard to strict adherence to quality, timely servicir Further related party vendors provide additional advantage in term of:

i) Supplying products primarily to the Company;

ii) Advanced and innovative technologies;

iii) Customization of products to suit the Company’s specific performance;

iv) Enhancement of the Company’s purchase cycle and assurance of just in time supply with resultant benefits - notably on working capital.

b) The purchases from and sales to related parties are made on terms equivalents to and those applicable to all unrelated parties on arm’s length tran

30 Segment Information

The segment reporting of the Company has been prepared in accordance with Ind AS - 108, “Operating Segments” {specified under the section Companies Act, 2013, read together with Companies (Indian Accounting Standard) Rule, 2015, as amended, time to time}. For the Company’s m purpose, the Company is organized into the business unit based on its products and services and has identified four reportable segment. Operatir disclosure are consistent with the information provided to and reviewed by the Chief Operating Decision Maker (CODM) are as follows:

The Board of Directors of the Company monitors the operating results of its business segments separately for the purpose of making decisions a allocation and performace assessments. Segment performance is evaluated based on profit or loss and is measured consistently with the profit and loss Statements. Operating Sgement have been identified on the basis of the nature of products / services and have been identified as per the quantita in the Ind AS.

Revenue and expenses have been identified to a segment on the basis of relationship to the operating activities of the segment. Revenue and exp the enterprises as a whole and are not allocable to a segments on reasonable basis have been disclosed as “unallocable”.

The measurement principles of segments are consistent with those used in significant accounting policies.

There is no transfer of products between the operating segments. No operating segments have been aggregated to form the above reportable opei

31 Post-Employment Benefits

i) Defined - Benefit Plans

The Company has not instituted any defined benefit plans such as gratuity, pension or retirement benefits for its employees. Hence, the requirem respect of defined benefit schemes are not applicable.

The Company had applied for registration under Provident Fund (PF), Employees' State Insurance Scheme (ESIC), and Professional Tax (PT) as audit report. However, the statutory payments were pending since the registration numbers had not yet been allotted.

iii) Other Long - Term Employee Benefits

The Company does not provide any other long-term employee benefits such as long service leave, jubilee awards, long-term compensated absent benefits to its employees.

iv) Termination Benefits

No termination benefits have been provided by the Company during the reporting period.

32 Additional Regulatory Information as required by the Schedule - III of the Companies Act, 2013”

i) The Company does not have benami property held in its name. No proceedings have been initiated on or are pending against the Company for holding property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the relevant Rules made thereunder.

ii) The Company has not been declared as willful defaulter by the banks and the financial institutions or other lenders or government or any govern:

iii) The Company has not entered any transactions with the companies struck off as per section 248 of the Companies Act, 2013 or Section 560 of t!

2013, hence the details related to the same have not been furnished.

iv) The Company does not have any charges or satisfaction of charges which is yet to be registered with the Registrar of Company beyond the statutory pe

v) There have been no transactions relating to previously unrecorded income that have been surrendered or disclosed as income during the reporting perio reporting period in the tax assessments under the Income Tax Act,1961.

vi) The Company has neither traded nor invested nor advanced in Crypto or Virtual Currency during the reporting period and previous reporting per

34 Capital and Other Commitments

The Company does not have any capital or other commitments as at the reporting date.

35 Corporate Social Responsibilities

The provisions of Section 135 of the Companies Act, 2013, read with the rules made thereunder, relating to Corporate Social Responsibility, are Company for the year ended 31st March 2025, as the Company does not meet the prescribed thresholds with respect to net worth, turnover or ne

36 Dividend

No dividend has been declared or proposed by the Board of Directors for the year ended 31st March 2025 (Previous Y ear: Nil).

37 Foreign Currency Exposure

The Company has no foreign currency denominated financial assets or liabilities as at the reporting date. The Company has also not entered into instruments for hedging foreign currency risk. Accordingly, there are no hedged or unhedged foreign currency exposures requiring disclosure un Financial Instruments: Disclosures.

38 Event occurring after the Balance Sheet Date

The management has evaluated subsequent events occurring after the reporting date and has concluded that there are no events which require ad disclosure in, the accompanying financial statements in accordance with Ind AS 10 - Events after the Reporting Period.

39 Disclosure pursuant to regulation 34(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Section 186 of the Companies Act, 2013

The Company has not complied with the provisions of Sections 186 of the Companies Act, 2013, in respect of loans/advances granted. The Con the limits prescribed under Section 186 of the Act without obtaining the necessary approvals. Accordingly, in our opinion, this constitutes a non provisions of the Act.

40) The company has GST number 08AAACS6148L2ZZ in Udaipur (RJ) which has been suspended by the GST dept due to Non filing of GST retui the audit date.

41) Previous Year audited figures have been regrouped / rearranged, wherever necessary to make them comparable for the purpose of praparation ant Financial Statements