Note 25. The Company does not have any Contingent Liabilities and Capital Commitment Note 26. Segment Reporting

In accordance with paragraph 4 of Indian Accounting Standard (Ind AS) 108 ‘Operating Segments’ prescribed under Section 133 of the Act, read with Rule 7 of the Companies (Indian Accounting Standards) Rules, 2015, the Company has no separate segment which required to be disclosed under Ind AS 108.

Note 27. Details of Micro Enterprises and Small Enterprises as defined under the Micro, Small and Medium Enterprises Development Act, 2006

The company did not have any transactions with Small Scale Industrial (‘SME’s’) undertakings during the year ended March 31, 2026 and hence there are no amounts due to such undertakings. The identification of SME’s undertakings is based on the management’s knowledge of their status.

The Company has not received any information from “suppliers” regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 and hence disclosures, if any, relating to amount unpaid as at the year ended together with interest paid /payable as required under the said Act have not been furnished.

Note 28. Retirement Benefits

Defined Contribution Plan

The company is not participating in any employer defined benefit plan and does not prepare plan valuations on an IND AS 19 basis. Company is not having employee who served from more than 5 years.

Note 29. Fair Value Measurement

A) Financial instruments by category

The following table shows the fair values of Financial assets and Financial liabilities which are classified as Amortised Cost, Fair value through Profit and Loss (FVTPL) and Fair value through other comprehensive income (FVTOCI).

B) Fair value hierarchy

The fair value of financial instruments are classified into three categories i.e. Level 1,2 or 3 depending on the inputs used in the valuation technique. The hierarchy gives the highest priority to quoted prices in active market for identical assets or liabilities (level 1 measurements) and lowest priority to unobservable inputs (level 3 measurements).

Level 1: Financial instruments measured using quoted prices and that are traded in active market are categorized under level 1.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using __observable market data and not the entity specific estimates.

i) Fair value of financial assets and liabilities measured at amortised cost:

The carrying amounts of trade receivables, Investments in unquoted instruments, cash and cash equivalents, interest accrued on fixed deposits, unbilled revenue, trade payables and others are considered to be the same as their fair values, due to their short-term nature.

ii) Valuation techniques used to determine fair value:

The Company uses the following hierarchy for determining and disclosing the fair value of financial assets by valuation technique:

Investments in Mutual Funds:The fair values of investments in mutual funds is based on the net asset value (‘NAV’) as stated by the issuers of these mutual fund units in the published statements as at Balance Sheet date. NAV represents the price at which the issuer will issue further units of mutual fund and the price at which issuers will redeem such units from the investors.

iii) Transfers between Levels:

There are no transfers between Level 1,2 and 3 of financial instruments.

Note 30 Risk management framework

The management of the Company has implemented a risk management system that is monitored by Management.

The Company is exposed to credit and liquidity during the course of ordinary activities. The aim of risk management is to limit the risks arising from operating activities and associated financing requirements. In order to minimise any adverse effects on the financial performance of the Company, it has taken various measures. This note explains the source of risk which the entity is exposed to and how the entity manages the risk and impact of the same in the financial statements.

i) Credit risk

Credit risk refers to the risk that the counterparty will default on its contractual obligations resulting in financial loss to the Company. Management has a credit policy in place and the exposure to credit risk is monitored on an ongoing basis to mitigate impairment loss on receivables. Credit evaluations are performed on all customers requiring credit over a certain amount. The Company does not secure its financial assets with _ collaterals.

ii) Liquidity risk

Liquidity risk is the risk that the Company may encounter difficulty in meeting obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

The Company monitors its liquidity position through rolling cash flow forecasts and maintains adequate cash and cash equivalents to meet its operational requirements. Management also monitors the availability of funding through committed credit facilities and assesses the maturity profile of financial liabilities on a regular basis to ensure that sufficient funds are available to meet contractual obligations as they fall due.

Explanations: (1) Working capital is taken excluding cash and cash equivalents.

Note 34 Other Statutory Information

i) The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

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

iii) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

iv) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

v) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

vi) The Company have no such transaction which is 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 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

vii) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.

viii) The Company has not been declared as a Wilful Defaulter by any bank or financial institution or government or any government authority.

ix) The Company does not hold any immovable property whose title deeds are not held in the name of the company.

x) The provisions of section 135 of the Companies Act, 2013 relating to Corporate Social Responsibility (CSR) are not applicable to the company during the year.

xi) The company has not availed any working capital borrowings from banks or financial institutions secured against current assets and accordingly the requirement of filing quarterly returns/statements of current assets and reconciliation thereof with books of accounts is not applicable.

Note 35

Figures of previous year are regrouped, rearranged and reclassified wherever necessary to correspond to figures

of the current year.