13.l. Provision, Contingent Liabilities and Contingent Assets: A provision is recognized when the company has a present obligation as a
result of past event and is probable that an outflow of resources will be required to settle the obligation, in respect of which reliable
estimates can be made. Provisions are determined based on best estimates required to settle the obligation at the balance sheet date.
Theses are reviewed at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not recognized
in the financial statement. A contingent assets is neither recognized nor disclosed in the financial statements.
13.n. Events occuring after Balance sheet date
Events occurring after the balance sheet date are those significant events, both favourable and unfavourable, that occur between the
balance sheet date and the date on which the financial statements are approved by the Board of Directors in the case of a company, and,
by the corresponding approving authority in the case of any other entity. Type of events can be identified :
(a) those which provide further evidence of conditions that existed at the balance sheet date; and
(b) those which are indicative of conditions that arose subsequent to the balance sheet date.
13.m. Earning per Share:- Basic earning per share is computed by dividing the net profit after tax by the weighted average number of equity
shares outstanding during the period diluted earning per share is computed by dividing the profit after tax by the weighted average number
of equity shares considered for deriving basic earning per share and also the weighted average number of equity shares that could have
been issued upon conversion of all dilutive potential equity shares.
13.n. Impairment of Property, Plant & Equipment
The carrying amount of assets are reviewed for impairment at each reporting date.An impairment loss is recognised for the amount by
which the assets' carrying amount exceeds its recoverable amount. The recoverable amount is the higher of the assets netselling price and
value in use. To calculate value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that
reflects the current market rates and risk specific to the asset. For an asset that does not generate largly independent cash flows, the
recoverable amount is determined for the cash generating unit to which the asset belong. Net selling price is best estimate of the amount
obtainable from sale of the asset in an arm's length transactions between knowledgable, willing parties, less cost of disposal.
13.o. Foreign Currency Transaction: The Company doesn't have any foreign Currency Transactions
FOR KARMV AND COMPANY For & On Behalf of Board of Directors
Chartered Accountants KANDARP DIGI SMART BPO LTD.
FRN:023022N
CA Kailash Kumar Meenakshi Pathak Sunil Kumar Rai
(Partner) Whole Time Director Managing Director
M No.511322 DIN: 2009605 DIN: 01989744
UDIN 25511322BMJKNF9353
Place: New Delhi
Date: 29.05.2025 Parbind Jha Anisha Kumari
CFO Company Secretary
_ _M.No.67823_
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