(K) Provisions and Contingencies
Provisions:

Provisions are recognized when there is a present obligation (legal or constructive)
as a result of a past event, it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligation and there is a reliable
estimate of the amount of the obligation. Provisions are measured at the best
estimate of the expenditure required to settle the present obligation at the Balance
sheet date and are discounted to its present value as appropriate.

Contingent Liabilities:

Contingent liabilities are disclosed when there is a possible obligation arising from
past events, the existence of which will be confirmed only by the occurrence or
nonoccurrence of one or more uncertain future events not wholly within the control
of the company ora present obligation that arises from past events where it is either
not probable that an outflow of resources will be required to settle or a reliable
estimate of the amount cannot be made, is termed as a contingent liability.

(L) Revenue recognition

Revenue is measured at fair value of the consideration received or receivable. Revenue
is recognized when (or as) the Company satisfies a performance obligation by
transferring a promised good or service (i.e. an asset) to a customer. An asset is
transferred when (or as) the customer obtains control of that asset
When (or as) a performance obligation is satisfied, the Company recognizes as revenue
the amount of the transaction price (excluding estimates of variable consideration) that
is allocated to that performance obligation.

The Company applies the five-step approach for recognition of revenue:

i. Identification of contracts) with customers;

ii. Identification of the separate performance obligations in the contract;

iii. Determination of transaction price;

iii. Allocation of transaction price to the separate performance obligations; and

iv. Recognition of revenue when (or as) each performance obligation is satisfied.

(M) Other income:

Interest: Interest income is calculated on effective interest rate, but recognized on a
time proportion basis taking into account the amount outstanding and the rate
applicable.

Dividend: Dividend income is recognized when the right to receive dividend is
established.

(N) Finance Cost

Borrowing costs that are directly attributable to the acquisition or construction of
qualifying assets are capitalized 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.
based on borrowings incurred specifically for financing the asset or the weighted
average rate of all other borrowings, if no specific borrowings have been incurred for
the asset.

Interest income earned on the temporary investment of specific borrowings pending
their expenditure on qualifying assets is deducted from the borrowing costs eligible
for capitalization.

Borrowing costs include exchange differences arising from foreign currency
borrowings to the extent they are regarded as an adjustment to the interest cost.

All other borrowing costs are charged to the Statement of Profit and Loss for the period
for which they are incurred.

(O) Earnings per share (EPS):

Basic EPS is 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 EPS, the net profit or loss for
the period attributable to equity shareholders and the weighted average number of
additional equity shares that would have been outstanding are considered assuming
the conversion of all dilutive potential equity shares. Earnings considered in
ascertaining the EPS is the net profit for the period and any attributable tax thereto for
the period.

(P) Fair Value Measurement:

The Company measures financial instruments such as investments in quoted equity
shares, certain other investments etc. at fair value at each Balance Sheet date.

Fair value is the price that would be received to sell an asset or paid to transfer a liability
at the measurement date. All assets and liabilities for which fair value is measured or
disclosed in the financial statements are categorized within the fair value hierarchy,
described as follows, based on the lowest level input that is significant to the fair value
measurement as a whole.

Level 1 - Quoted (unadjusted) market prices in active markets for identical
assets or liabilities.

Level 2 - Valuation techniques for which the lowest level input that is
significant to the fair value measurement is directly or indirectly observable.

Level 3 - Valuation techniques for which the lowest level input that is
significant to the fair value measurement is unobservable.

(Q) Financial Instruments:

A financial instrument is any contract that gives rise to a financial asset of one entity and
a financial liability or equity instrument of another entity.

Financial assets:

Initial recognition

Financial assets are recognized when the Company becomes a party to the
contractual provisions of the instruments. Financial assets other than trade
receivables and other specific assets are initially recognized at fair value plus

transaction costs for all financial assets not carried at fair value through profit or loss.
Financial assets carried at fair value through profit or loss are initially recognized at
fair value, and transaction costs are expensed in the Statement of Profit and Loss.

Subsequent measurement

Financial assets, other than equity instruments, are subsequently measured at
amortized cost, fair value through other comprehensive income or fair value through
profit or loss on the basis of both:

i. The entity’s business model for managing the financial assets and

ii. The contractual cash flow characteristics of the financial asset.

De-recognition

The Company derecognizes a financial asset when the contractual rights to the cash
flows from the financial asset expire, or it transfers rights to receive cash flows from
an asset, it evaluates if and to what extent it has retained the risks and rewards of
ownership. When it has neither transferred nor retained substantially all of the risks
and rewards of the asset, nor transferred control of the asset, the Company
continues to recognize the transferred asset to the extent of the Company's
continuing involvement. In that case, the Company also recognizes an associated
liability. The transferred asset and the associated liability are measured on a basis
that reflects the rights and obligations that the Company has retained.

Financial Liabilities:

Initial Recognition and Subsequent Measurement

All financial liabilities are recognized initially at fair value and in case of borrowings
and payables, net of directly attributable cost. Financial liabilities are subsequently
carried at amortized cost using the effective interest method. For trade and other
payables maturing within one year from the Balance Sheet date, the carrying
amounts approximate fair value due to the short maturity of these instruments.
Changes in the amortized value of liability are recorded as finance cost

De-recognition

A financial liability is de-recognized when the obligation under the liability is
discharged or cancelled or expires. When an existing financial liability is replaced by
another from the same lender on substantially different terms, or the terms of an
existing liability are substantially modified, such an exchange or modification is
treated as the derecognition of the original liability and the recognition of a new
liability. The difference in the respective carrying amounts is recognized in the
statement of profit or loss.

The previous year's figures have been reworked, regrouped, and reclassified wherever
necessary. Amounts and other disclosures for the preceding year are included as an
integral part of the current annual financial statements and are to be read in relation
to the amounts and other disclosures relating to the current financial year.

22. Credit and Debit balances of unsecured loans, sundry creditors, sundry Debtors,
loans and Advances are subject to confirmation and therefore the effect of the
same on profit could not be ascertained.

Act, 2006 (MSMED Act, 2006) but has not received the same in totality. The above
information is compiled based on the extent of responses received by the company from its
suppliers.

27. Title deeds of immovable Property

Tittle deeds of immovable property has not been held in the name of promoter, director,
or relative of promoter/ director or employee of promoters / director of the company,
hence same are held in the name of the company.

28. Revaluation of Property, Plant and Equipment and Intangible Assets:-

The company has not done revaluation of Property, Plant and Equipment and Intangible
Assets.

29. Capital Work In Progress (CWIP):-

There is no Capital Work In Progress (CWIP) for the current year.

30. Intangible assets under development: -

There are no Intangible assets under development in the current year.

31. Details of Benami Property held:-

The company does not have any benami property, where any proceeding has been
initiated or pending against the company for holding any benami property under the
Benami Transaction [prohibition) act, 1988 and rules made there under.

32. Willful Defaulter: -

The Company has not been declared a willful defaulter by any bank or financial
institution or government or government authority

33. Relationship with Struck off Companies; -

The company does not have such transaction with Struck off Companies.

34. Registration of charges or satisfaction with Registrar of Companies: -

The company does not have any charges or satisfaction, which is yet to be registered
with Registrar of Companies beyond the statutory period.

35. Compliance with approved Scheme(s) of Arrangements

The Company does not have made any arrangements in terms of section 230 to 237 of
companies act 2013, and hence there is no deviation to be disclosed.

36. Utilization of Borrowed funds and share premium:-

As on March 31, 2025 there is no unutilized amount in respect of any issue of securities
and long term borrowings from bank and financial institutions. The borrowed funds
have been utilized for the specific purpose for which the funds were raised.

37. Details of crypto currency or virtual currency: -

The company has not traded or invested in crypto currency or virtual currency during
the financial year.

38. The Company has not advanced or loaned to or invested in funds to any other person(s)or
entity (is), including foreign entities (Intermediaries) with the understanding that the
Intermediary shall:

a) directly or indirectly lend to 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.

39. The Company has not received any fund from any person(s) orentity(is), including foreign
entities (Funding Party) with the understanding (whether recorded in writing or
otherwise) that the Company shall:

a) directly or indirectly lend to 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.