12 Provisions and Contingent Liabilities:

A provision is recognised if, as a result of past event, the
Company has a present legal obligation that can be estimated
reliably and it is probable that an outflow of economic
benefit will be required to settle the obligation. Provisions
are determined by the best estimate of outflow of economic
benefits required to settle the obligation at the reporting date.
Where no reliable estimate can be made, a disclosure is made
as contingent liability. A disclosure for a contingent liability
is also made when there is a possible obligation or a present
obligation that may, but probably will not, require an outflow
of resources. Where there is possible obligation or present
obligation in respect of which the likelihood of outflow of
resources is remote, no provision or disclosure is made.

13 Earnings Per Share:

Basic Earnings per share is computed by dividing the net profit
after tax by the weighted average number of equity shares
outstanding during the period. Diluted earnings per share is
computed by dividing the net profit after tax by the weighted
average number of shares considered for deriving basic
earnings per share and also the weighted average number of
equity shares that could have been issued upon conversion of

all dilutive potential equity shares. The diluted potential equity
shares are adjusted for the proceeds receivable had the shares
been actually issued at fair value which is the average market
value of the outstanding shares. Dilutive potential equity
shares are deemed converted as at the beginning of the period,
unless issued at a later date. Dilutive potential equity shares are
determined independently for each period presented.

14 Cash and Cash Equivalents:

Cash and cash equivalents comprise cash on hand and Cheque
in hand, balance with bank, demand deposits with banks and
other short term highly liquid investments that are readily
convertible to known amounts of cash & which are subject to
an insignificant risk of changes in value where it has a short
maturity of three months or less from the date of acquisition.

15 Cash Flow Statement:

Cash flows are reported using indirect method, whereby net
profit/loss before tax is adjusted for the effects of transactions
of a 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.

The Company's cash and cash equivalents consist of cash on
hand and in banks and demand deposits with banks, which
can be withdrawn at any time, without prior notice or penalty
on the principal. For the purposes of the statement of cash
flows, cash and cash equivalents include cash on hand, in
banks and demand deposits with banks, net of outstanding
bank overdrafts that are repayable on demand and are
considered part of the Company's cash management system.
In the balance sheet, bank overdrafts are presented under
borrowings within current liabilities.

16 Investments:

Investments, which are readily realizable and intended to be
held for not more than one year from the date on which such
investments are made, are classified as current investments. All
other investments are classified as long-term investments.

17 Government Grants

A. Government grants related to revenue

Government grants are recognised where there is reasonable
assurance that the grant will be received, and all attached
conditions will be complied with. Government grants related to
revenue are recognised on a systematic basis in the statement
of profit and loss over the periods necessary to match them
with the related costs which they are intended to compensate.

Such grants should either be shown separately under 'other
income' or deducted in reporting the related expense.

B. Government grants related to assets

Government grants related to assets are deducted from the
gross value of the assets concerned in arriving at their book
value. If the grant related to a specific fixed asset equals the
whole, or virtually the whole, of the cost of the asset, then
asset will be shown in the balance sheet at a nominal value.
Alternatively, government grants related to depreciable fixed
assets may be treated as deferred income which should be
recognised in the profit and loss statement on a systematic and
rational basis over the useful life of the asset, i.e., such grants
should be allocated to income over the periods and in the
proportions in which depreciation on those assets is charged.
Note: On the basis of method adopted, change policy

18 Borrowing Costs

Borrowing costs that are directly attributable to the acquisition
or construction of qualifying assets are capitalised as part of the
cost of such assets. A qualifying asset is one that necessarily
takes substantial period of time to get ready for its intended
use. Interest income earned on the temporary investment of
specific borrowings pending their expenditure on qualifying
assets is deducted from the borrowing costs eligible for
capitalisation. All other borrowing costs are charged to the
Statement of Profit and Loss for the period for which they are
incurred.

19 Leases

As a Lessee

I. Financial Lease

The Company recognise the finance lease as an asset and a
liability. Such recognition will be at an amount equal to the fair
value of the leased asset at the inception of the lease. However,
from the standpoint of the Company, if the fair value of the
leased asset exceeds the present value of the minimum lease
payments, the amount recorded as an asset and a liability
will be the present value of the minimum lease payments. In
calculating the present value of the minimum lease payments
the discount rate is the interest rate implicit in the lease, if this
is practicable to determine; if not, the Company's incremental
borrowing rate is used.

II. Operating Lease

Lease payments under an operating lease is recognised as an
expense in the statement of profit and loss on a straight line
basis over the lease term unless another systematic basis is
more representative of the time pattern of the user's benefit.

8 The company is not declared as wilful defaulter by any bank or financial institution or other lender.

9 The company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section
560 of Companies Act, 1956.

10 The Company do not have any charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

11 Compliance with number of layers of companies:

The company has no parent and subsidiaries with the number of layers prescribed under clause (87) of section 2 of the Act read with
Companies (Restriction on number of Layers) Rules, 2017.

12 Compliance with approved Scheme(s) of Arrangements:

No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies
Act, 2013.

13 Utilisation of Borrowed funds and share premium:

A. The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or
kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries)

B. The company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party)

24 Undisclosed income:

The Company do not have any transactions 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 Tax Act, 1961. There is no previously unrecorded income and related
assets have been recorded in the books of account during the year.

25 Details of Crypto Currency or Virtual Currency:

The Company has not traded or invested in Crypto currency or Virtual Currency during the Period

26 Dues to Micro, Small and Medium Enterprises:

The principal amount remaining unpaid to the supplier registered under Micro, Small and Medium Enterprises Development Act, 2006
are outstanding for more than 45 days as at the end of the reporting period and compounding interest amounts to H15.01 Lakhs

Notes to be disclosed

1. Terms and conditions of sales and purchases: the sales and purchases transactions among the related parties are in the ordinary course of
business based on normal commercial terms, conditions, market rates and memorandum of understanding signed with the related parties.
For the year ended 31^st March, 2025, the Company has not recorded any loss allowances for transactions between the related parties.

2. As the future liabilities for gratuity and leave encashment is provided on an actuarial basis and payment of insurance costs are made for the
Company as a whole, the amount pertaining to the key management personnel is not ascertainable, therefore, not included above.

3. No amounts in respect of related parties have been written off/ written back during the year or has not made any provision for doubtful
debts/ receivable.

31 Inventories:

As on 31^st March, 2025 the Company has Inventories at H2,828.50 Lakhs

(a) the amount of any write-down of inventories recognised as an expense in the period - Nil

(b) the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense
in the period - Nil

(c) the circumstances or events that led to the reversal of a write down of inventories - Nil

(d) the carrying amount of inventories pledged as security for liabilities is H2,828.50 Lakhs

32 Employee Benefit (Incurred in India):

A. Provident Fund - The Company has contributed for the year ended 31 March 2025 H24.51 Lakhs and H11.00 Lakhs in the previous
year towards the Employees Provident Fund.

B. Gratuity - The Present value of obligation is determined based on actuarial valuation using the Projected Unit Credit Method.
This method considers each period of service as giving rise to an additional unit of benefit entitlement and measures each unit
separately to build up the final obligation.

Interest cost: It is the increase in the Plan liability over the accounting period resulting from the operation of the actuarial
assumption of the interest rate.

Current Service Cost: is the discounted present value of the benefits from the Plan's benefit formula attributable to the services
rendered by employees during the accounting period.

Actuarial Gain or Loss: occurs when the experience of the Plan differs from that anticipated from the actuarial assumptions. It
could also occur due to changes made in the actuarial assumptions.

34 Changes in Accounting Estimates

There are no changes in Accounting Estimates made by the company during the year.

35 Changes in Accounting Policies

There are no changes in an accounting policies made by the company during the year.

36 Non-Compliance of Fundamental accounting assumption

The company has complied with fundamental accounting assumptions

37 Postponement of Revenue Recognition

There are no circumstances in which revenue recognition has been postponed pending the resolution of significant uncertainties.

38 Disclosures on PPE and Intangible Assets

I. Property, plant and equipment

1) Existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities (in case
the properties are pledged or hypothecation).

2) Amount of expenditure recognised in the carrying amount of an item of property, plant and equipment in the course of its
construction is H2,596.97 Lakhs

3) There is no contractual commitments for the acquisition of property, plant and equipment.

4) The company has no amount of compensation from third parties for items of property, plant and equipment that were
impaired, lost or given up that is included in the statement of profit and loss.

5) The Company has no assets that are retired from active use and held for disposal.

6) There are no temporarily idle property, plant and equipment.

7) The Company has fully depreciated property, plant and equipment that is still in use.

8) The Company has not revalued any class of property, plant and equipment during the financial year.

9) There are no property, plant and equipment retired from active use and not held for disposal.

II. Intangible asset

1) The company has no Intangible assets which has been amortised over more than ten years, from the date when the asset is
available for use.

2) The Company has no individual intangible asset that is material to the financial statements of the enterprise as a whole.

3) The title of intangible assets are not restricted and the carrying amounts of intangible assets are not pledged as security for
liabilities.

4) The Company has no commitments for the acquisition of intangible assets.

5) The company has no intangible asset which is fully amortised and that is still in use.

6) Company has not acquired any assets through business combinations.

7) The Company has recognised the depreciation charged during the period in statement of profit and loss.

39 Investments

I. Company has not disposed of any Investment during the year.

II. Significant restrictions of the following with regard to investments have been disclosed:

a) right of ownership of investments

The Company has made investment in Axis short term fund - Regular growth of H48.50 Lakhs(Market value H52.51 Lakhs)
and which has been lien marked in favour of Tata Capital Financial Services Ltd

40 Disclosures relating to Foreign Currency

A. The reporting currency is same that of the currency of the country in which the enterprise is domiciled.

B. There is a no change in the classification of a significant foreign operation.

41 Borrowing Costs

Amount of borrowing costs capitalised during the period is H30.47 Lakhs

42 Leases

Lessee: Finance leases

1) Whether the lessee, in addition to the requirements of AS 10, 'Property, Plant and Equipment' and the governing statue, has made
the following disclosures for a finance lease including assets acquired on hire-purchase basis:

a) Assets acquired under finance lease as segregated from the assets owned - Refer note 11

b) For each class of assets, the net carrying amount at the balance sheet date - Refer note 11

c) a reconciliation between the total of minimum lease payments at the balance sheet date and their present value

d) the total of minimum lease payments at the balance sheet date, and their present value, for each of the following periods:

e) a general description of the lessee's significant leasing arrangements including, but not limited to, the following :

1. the basis on which contingent rent payments are determined - NA

2. the existence and terms of renewal or purchase options and escalation clauses - NA

3. restrictions imposed by lease arrangements, such as those concerning dividends, additional debts, and further leasing
- NA

As per our report of even date attached For and on behalf of the Board of Directors of

For L.U. KRISHNAN & CO KRISHCA STRAPPING SOLUTIONS LIMITED

Chartered Accountants
Firm's Registration. No: 001527S

NAVANEETHAKRISHNAN SARALADEVI L. BALA MANIKANDAN

P K MANOJ Chief Financial Officer Managing Director

Partner DIN: 07941812 DIN: 07941696

Membership Number: 207550

UDIN: 25207550BMJDHW7824 DIYA VENKATESAN JAGAJYOTI NASKAR

Company Secretary Chief Executive Officer

Mem No 55736 DIN: 09541125

Place: Chennai
Date: 26-05-2025