1.17 PROVISIONS AND CONTINGENT LIABILITIES

A provision is recognized when there exists a present obligation as a result of past events and it is
probable that an outflow of resources embodying economic benefits will be required to settle the
obligation, and a reliable estimate can be made of the amount of the obligation. Provisions are not
discounted to present value and are determined based on best estimates required to settle the
obligation at the reporting date. These estimates are reviewed at each reporting date and adjusted to
reflect the current best estimates.

A contingent liability is a possible obligation that arises from past events whose existence will be
confirmed only by the occurrence or non-occurrence of one or more uncertain future events beyond
the control of the Company or a present obligation that is not recognized because it is not probable
that an outflow of resources will be required to settle the obligation. A contingent liability also arises
in extremely rare cases where there is a liability that cannot be recognized because it cannot be
measured reliably, the Company does not recognize a contingent liability but discloses its existence in
the financial statements.

1.18 EARNING PER SHARE

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to
equity shareholders by the weighted average number of equities shares outstanding during the
period. For the purpose of calculating diluted earnings per share, the net profit or loss for the period
attributable to equity shareholders and the weighted average number of shares outstanding during
the year are adjusted for the effects of all dilutive potential equity shares.

1.19 STATEMENT OF CASH FLOWS

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects
of transactions of non-cash nature, any deferrals or accruals of past or future operating cash
receipts or payments and item of income or expenses associated with investing or financing cash
flows. The cash flows from operating, investing and financing activities of the Company are
segregated.

1.20 EVENTS OCCURING AFTER THE REPORTING DATE

Adjusting events occurring after the balance sheet date are recognized in the financial statement.
Material non adjusting events occurring after the balance sheet date that represents material change
and commitment affecting the financial position are disclosed in the Director's Report.

1.21 CHANGE IN ACCOUNTING POLICIES AND DISCLOSURES
New and amended standards

There have been no new Standards made applicable for the FY 2024-25 and as a result there is nothing
to disclose under this section.

1.22 INVESTMENT IN SUBSIDIARIES

Investment in subsidiaries are measured at cost less impairment loss, if any.

1.23 Exceptional Items

Certain occasions, the size, type or incidence of an item of income or expense, pertaining to the
ordinary activities of the Company is such that disclosure improves the understanding of the
performance of the Company, such income or expense is classified as an exceptional item and
accordingly, disclosed in the notes accompanying to the financial statement.

NOTE : 35 CAPITAL MANAGEMENT_

The Company's policy is to maintain a strong capital base and to sustain future development of the business. Management monitors the
return on capital.

NOTE : 36 FAIR VALUE MEASUREMENT

The company measures financial instruments at fair value at each ba lance sheet date.

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

All assest and liabilities for wnicn fair value is measured or disclosed in the financila statement are categorised within the fair value

hierarchy_

NOTE : 37 FINANCIAL INSTRUMENTS

Financial assets and liabilities are recognised when the Company becomes a party to the contractual provisions of the instruments. All
the financial assets and liabilities are measured initially at fair value. Transaction costs that are directly atributable to the acquisition or
issue of fiancial assets and fiancial liabilities (other than financial asstes and liabilities carried at fair value through profit or loss) are
added or deducted from the fair value measured initial recongnition of finacial assets or financial laibility.

NOTE : 39 OTHER STATUTORY INFORMATION :_

(i) The company do not have any Benami property and neither any procedding have been initiated or is pending against the Company
for holding any Benami property.

(ii) The company do not have any transactions with companies struck off.

(iii) The company do not have any charges or satisfaction which is yet to be registered with ROC beyond the stautory period.

(iv) The company has not been declared a wilful defauter by any bank or finacial institution or any other lander during the current

(v) The loan has been utilised for the purpose for which it was obtained and no short term funds have been used for long term purpose.

(vi) The company has not traded or invested in Crypto currency or Virtual Currency during the year.

(vii) The company does not have any such transaction which are not recorded in the books of accounts that has been surrendered or
disclosed as income during the year in the tax assessments under the income T ax Act, 961 (such as, search or survey or any other
relevant provisions of the Income Tax Act, 1961.

(viii) The provision regarding number of layers prescribed under clause (87) of section 2 of the Companies Act 2013 read with
Companies (Restrictions on number of Layers) Rules, 2017 are not applicable to the Company.

(ix) Borrowing secured against current and non current assets

The company has availed borrowing facilities from State Bank Of India and ICICI Bank on the basis of securities of current and non
current assets. The company has filed quarterly statements or returns which are in agreement with the books of accounts except few
cases which are not material and majority of the differences were on account of :

(a) inclusion of net trade receivables in quarterly statements while the same is classified separately as "advance from customers" and
"trade receivables" in books of accounts.

(b) incl usion of net trade payables in quarterly statements while the same is classified separately as "advance to creditors " "creditor
for expenses" and "trade payable" in books of accounts.

(x) Previous years' figure are rearranged or regrouped wher ever necessary.

FOR ASHOK RAJPARA & CO FOR AND ON BEHALF OF BOARD OF

Chartered Accountants DIRECTORS OF

INFINIUM PHARMACHEM LIMITED

Sd/- Sd/- Sd/-

(ASHOK RAJPARA) Sanjay V Patel Pravin B Madhani

Proprietor Managing Director Director

M.No.100559 DIN:00370715 DIN:00370791

FRN: 153195W

Sd/-

Place: V V Nagar CS Nilesh D Patel

Date: 28/08/2025 CS & CFO Place: V V NAGAR

UDIN: 25100559BMNXZX7600 FCS: 7410 Date: 28/08/2025