iii) Provisions and contingent liabilities

A provision is recognized when the Company has a present obligation as a result of past event and it is probable than an outflow of
resources will be required to settle the obligation, in respect of which the reliable estimate can be made. Provisions (excluding retirement
benefits and compensated absences) are not discounted to its present value and are determined based on best estimate required to settle
the obligation at the balance sheet date. These are reviewed at each balance sheet date adjusted to reflect the current best estimates.
Contingent liabilities are not recognized in the financial statements. A contingent asset is neither recognized nor disclosed in the financial
statements.

d Revenue Recognition

Revenue is realized on time-and-material basis or Fixed Bid or Milestone as specified in the work order. Revenue from software
development on time and material basis is recognized based on Service rendered (software developed) and billed to clients as per
the terms of specific contracts. Revenue from Fixed Bid contract is recognized on monthly basis as per contract terms. Revenue from
Milestone base contract is being recognized based on effort given during the period but the Invoice is sent to customer when the
milestone is achieved as per contract.

Contracts are unbundled into separately identifiable components and the consideration is allocated to those identifiable components on
the basis of their fair values. Revenue is recognized for respective components either at the point in time or over time, as applicable.

Revenue from software development contracts, which are generally time bound fixed price contracts, is recognized over the life of the
contract using the percentage-of-completion method, with contract costs determining the degree of completion.

Revenue from the sale of internally developed software solution or systems or products , whether by way of Licensing or otherwise
and third party products which do not require significant modification is recognized upon delivery, which is when the absolute right
to use passes to the customer and the Company does not have any material remaining service obligation. Revenue by way of sale of
internally developed software solution or systems or products wherein significant modication or customisation is required by customer
is recognised as software development contracts, which are generally recognized over the life of the contract using the percentage-of-
completion method, with contract costs or efforts determining the degree of completion.

Unbilled Revenue included in Other Financial Assets, represents amounts recognized in respect of services performed in a accordance
with Contract terms, not yet billed to Customers as at Reporting Period end.

The Company presents Revenues net of Indirect Taxes in its Statement of profit & Loss. All other Investment income has been accounted for
on accrual basis

Arrangements with customers for software related services ( Development, Licensing , Enhancement, Modification) are either on a fixed-
price, fixed-timeframe or on a time-and-material basis.

Revenue on time-and-material contracts are recognized as the related services are performed and revenue from the end of the last
invoicing to the reporting date is recognized as unbilled revenue. Revenue from fixed-price, fixed-timeframe contracts, where the
performance obligations are satisfied over time and where there is no uncertainty as to measurement or collectability of consideration, is
recognized as per the percentage-of-completion method. When there is uncertainty as to measurement or ultimate collectability, revenue
recognition is postponed until such uncertainty is resolved. Efforts or costs expended have been used to measure progress towards
completion as there is a direct relationship between input and productivity. Maintenance revenue is recognized ratably over the term of
the underlying maintenance arrangement.

Revenues in excess of invoicing are classified as contract assets (which we refer as unbilled revenue) while invoicing in excess of revenues
are classified as contract liabilities (which we refer to as unearned revenues).

In arrangements for software development and related services and maintenance services, the Company has applied the guidance in
Ind AS 115, Revenue from contract with customer, by applying the revenue recognition criteria for each distinct performance obligation.
The arrangements with customers generally meet the criteria for considering software development and related services as distinct
performance obligations. For allocating the transaction price, the Company has measured the revenue in respect of each performance
obligation of a contract at its relative standalone selling price. The price that is regularly charged for an item when sold separately is
the best evidence of its standalone selling price. In cases where the company is unable to determine the standalone selling price, the
company uses the expected cost plus margin approach in estimating the standalone selling price. For software development and related
services, the performance obligations are satisfied as and when the services are rendered since the customer generally obtains control f
the work as it progresses.

Revenue from licenses where the customer obtains a "right to use” the licenses is recognized at the time the license is made available
to the customer. Revenue from licenses where the customer obtains a "right to access” is recognized over the access period. Revenue
from Arrangements to deliver software products generally have elements license, modification & enhancement are bundled as software
development and recognised on percentage completion method followed by Revenue from implementation and Annual Technical
Services (ATS) in terms of respective contract. Transaction based Revenue on Licensed Product is recognised on availability of Transaction
Volumes or monthly Fixed value as applicable.

e Cost recognition

Costs and expenses are recognized when incurred and have been classified according to their primary nature.

The costs of the company are broadly categorized in employee benefit expenses, depreciation and amortization and other operating
expenses. Employee benefit expenses include employee compensation, allowances paid and staff welfare expenses. Other operating
expenses majorly include fees to external consultants, Rent, cost running its facilities, travel expenses, communication costs allowances
for delinquent receivables and other expenses. Other expenses is an aggregation of costs which are individually not material such us
commission , bank charges, freight, Postage etc.

f Property ,Plant & Equipment

Property, plant and equipment are stated at cost, less accumulated depreciation (other than freehold land) and impairment loss, if any

Property, plant and equipment individually costing Rs 5,000 or less which are not capitalised except when they are part of a larger
capital investment programmed.

Depreciation is provided for property, plant and equipment so as to expense the cost less residual values over their estimated useful lives.
The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of
any changes in estimate accounted for on a prospective basis.

g Intangible assets

Intangible assets purchased are measured at cost or fair value as of the date of acquisition, as applicable, less accumulated amortisation
and accumulated impairment, if any.

Intangible assets/Software Licenses are amortized on there respective individual estimated useful lives on a straight line basis ,
commencing from the date the assets is available to the company for its use.

The estimated useful lives are as mentioned below:

COMPUTER SOFTWARE & LICENCES 3-5 Years or as per terms

Depreciation is not recorded on Intangible Asset under Development until construction and installation are complete and the asset is
ready for its intended use.Such Assets are stated at cost.

h Investments

Investments, which are readily realizable and intended to be held for not more than one year from the date of investment made are
classified as Current Investments. All investments other than long term investments are classified as non-current investments. Investment are
valued accordance with the applicable Ind AS .

i Cash and Cash Equivalent

Cash and cash Equivalent includes Cash on hand, Demand Draft or Cheques on hand, Demand Deposit with Banks, other short term
highly liquid investments.

j Foreign Currency Transaction

Foreign Currency Transactions are recorded at exchange rate prevailing at the closing of the month for respective months. Exchange
difference arising on settlement was included in Profit & Loss Account till the accounts ended 30th September '2008. Foreign unit is
considered as non-integral and the foreign exchange difference is transferred to "Inter Branch Foreign Fluctuation Reserve Account”.
Revenue items of the Foreign Branch are converted in equivalent Indian Rupees at the buying rate prevailing at the end of the month.
Assets and Liabilities of the Foreign Branch are converted in equivalent Indian rupees at the applicable rate prevailing at the end of
the year. The effect of exchange rate fluctuation in respect of fixed assets is adjusted with the cost of the respective assets. Investment in
subsidiary Company is being valued at carrying cost adjusted by any non-temporary decline in their value according to the requirements
of statute.

k Spares and Consumables

Computers spares accessories and stationery are charged to expense account in the year they are purchased.
l Cash Flows

Cash Flows are reported using the indirect method whereby profit for the period is adjusted for the effects of transactions of non cash
nature, any deferrals, accruals of past and future operating cash receipts and payments associated with investing and financing cash
flows. Cash from operating, investing and financing activities are segregated.

m Employee Benefits

Contribution of Employers share to Employees' Provident Fund and ESI are worked on accrual basis and charged to Profit & Loss
Account. The Company also provides for Gratuity and Leave Encashment based on actuarial valuation, annually, made by an
independent actuary as per IAS 19 Compliance of The Institute of Chartered Accountants of India, Actuarial gains and losses are
recognised in full in the other comprehensive income at the of the year.

n Income Tax

Current Income tax expense comprise taxes on income from operation in India and in foreign jurisdiction. Income tax payable in India is
determination in accordance with the provision of I. Tax Act 1961. Tax expense relating to foreign operation is determined in accordance
with the laws applicable in countries where such operations are domiciled.

Advance tax and provisions for current income taxes are presented in the Balance Sheet after off setting advance taxes paid and income
tax provision arising in the same tax jurisdiction and where the company intends to settle the assets and liabilities on a net basis.

Deferred income tax asset are recognised to the extent that it is probable that taxable profit will be available against which the deductible
temporary differences and the carry forward of unused tax credits and unused tax losses can be utilised.

The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent that it is no longer
probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilised.

Deferred tax assets and liabilities are measured using substantively enacted tax rates expected to apply to taxable income in the years in
which the temporary differences are expected to be received or settled.

Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the relevant entity
intends to settle its current tax assets and liabilities on a net basis.

o Financial instruments

Initial recognition

i) The company recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument.
Initial recognition has been measured at its fair value plus or minus transaction costs that re directly attributable. Regular purchase and
sale of financial assets are accounted for at trade date.

ii) Financial assets at amortised cost

The company recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument.
All financial assets and liabilities are recognized at fair value on initial recognition, except for trade receivables which are initially
measured at transaction price. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial
liabilities, that are not at fair value through profit or loss, are added to the fair value on initial recognition. Regular way purchase and sale
of financial assets are accounted for at trade date.

iii) Financial assets at fair value through other comprehensive income

Financial assets are measured at fair value through other comprehensive income if these financial assets are held within a business whose
objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset
give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

iv) Financial assets at fair value through Profit & Loss

Financial assets are measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other
comprehensive income on initial recognition. The transaction costs directly attributable to the acquisition of financial assets and liabilities
at fair value through profit or loss are immediately recognised in profit or loss.

v) Investment in subsidiaries

Investment in subsidiaries are measured at cost

vi) Derecognition of financial instruments

The company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it transfers
the financial asset and the transfer qualifies for Derecognition under Ind AS 109. A financial liability (or a part of a financial liability) is
derecognized from the company's balance sheet when the obligation specified in the contract is discharged or cancelled or expires.

p Asset taken on Lease

Leases the Company evaluates whether a contract contains a lease at the inception of the contract. For all lease arrangements with a term
of more than 12 months, the Company recognizes a Right-of-Use (ROU) asset and a corresponding Lease Liability, except for
leases of low-value assets.

Initial Measurement: The lease liability is initially measured at the present value of the lease payments to be made over the lease
term, discounted using the Company's incremental borrowing rate. The ROU asset is initially measured at cost, which comprises the
initial amount of the lease liability, adjusted for any lease payments made at or before the commencement date (including fair value
adjustments of security deposits).

Subsequent Measurement: ROU assets are depreciated on a straight-line basis over the shorter of the lease term or the estimated
useful lives of the assets. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease
payments made.

For short-term leases (12 months or less) and low-value assets, the Company recognizes the lease payments as an operating expense
on a straight-line basis over the lease term.

q Impairment of Assets

Property, plant and equipment are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may
not be recoverable. When a review for impairment is conducted, the recoverable amount is assessed by reference to the net present
value of expected future post-tax cash flows of the relevant cash generating unit or fair value less cost to sell, whichever is higher. The
discount rate is applied, based upon the weighted average cost of capital with appropriate adjustments for the risks associated with the
relevant business. Any impairment in value is charged to the Income Statement in the year, which it occurs.

Expected Credit Loss: As per Ind AS 109, the company uses expected credit loss model to assess to impairment of loss or gain. The
company uses provision metrics to compute expected credit loss allowances.For Trade receivables and unbilled revenue, the provision
metrics takes into account available external & internal credit risk factors such as delay risk & default risk.

r Segment Reporting

The company's operating business are organized and managed as per Location of the client. Common costs are allocated to the cost
based on the Revenue Mix. Unallocated costs are disclosed separately. The company prepare its segment information in conformity with
the accounting policy adopted for preparing and presenting the financial statement of the Company as a whole.

s Earnings per share

Basic earning per share is calculated by dividing the net profit or Loss for the period attributable to equity shareholders by the weighted
average number of equity shares outstanding during the period.

For Calculating Diluted earning per share, the net profit or loss for the period attributable to equity shareholders and the weighted
average number of share outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

i) Trade receivables

Customer credit risk is managed by the management subject to the Company's established policy, procedures and control relating
to customer credit risk management. Trade receivables are non-interest bearing. Outstanding customer receivables are regularly
monitored.

At each reporting date the Company measures loss allowance for certain class of financial assets based on historical trend industry
practice and the business environment in which the Company operates.

The Company's maximum exposure to credit risk for the components of the balance sheet at 31st March 2026 and 31 March 2025 is
the carrying amounts of trade receivables.

Provision for expected credit loss

In determination of the allowance for credit losses on receivables, the Company has used a practical experience by computing the
expected credit losses based on ageing matrix, which has taken into account historical credit loss experience and adjusted for forward
looking information.

ii) Financial instruments and cash deposits

Credit risk from balances with banks and investments is managed by the Company in accordance with the Company's policy.
Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. The
limits are set to minimise the concentration of risks and therefore mitigate financial loss through counterparty's potential failure to make
payments.

(B) Liquidity risk

Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by
delivering cash or another financial asset.

Management monitors rolling forecasts of the Company's liquidity position and cash and cash equivalents on the basis of expected
cash flows.

(i) Maturities of financial liabilities

The tables below analyse the Company's financial liabilities into relevant maturity groupings based on their
contractual maturities:

The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying
balances as the impact of discounting is not significant.

(ii) Price risk

The Company's exposure to equity securities price risk arises from investments held by the Company and classified in the balance sheet
at fair value through profit and loss. To manage its price risk arising from investments in equity securities, the Company diversifies its
portfolio. Diversification of the portfolio is done in accordance with the limits set by the Company.

(C) Market risk

(i) Foreign currency risk

The Company deals with trade payables and is therefore exposed to foreign exchange risk associated with exchange rate movement.

b Remittance in Foreign Currency

The Company has remitted ^ Nil (MAR 2025: ^ Nil) in foreign currencies on accounts of dividends as on March 31, 2026 and does
not have information as to the extent to which remittance, if any, in foreign currencies on account of dividends have been made by / on
behalf of non-resident shareholders.

43 Additional Regulatory Information required by Schedule Ill

(i) Borrowing secured against current assets

The Company does not have any borrowings in the form of term loans, overdraft and extended credit secured against Current Assets.

(ii) Wilful defaulter

The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

(iii) Relationship with struck off companies

The Company has not entered into any transactions with the companies struck off under Companies Act, 2013 or the Companies Act,
1956.

(iv) Compliance with number of layers of companies

There is no non-compliance with regard to the number of layers of companies prescribed under clause (87) of section 2 of the Act read
with Companies (Restriction on number of Layers) Rules, 2017.

(v) Compliance with approved scheme(s) of arrangements

The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(vi) Utilisation of borrowed funds and share premium

The Company has not advanced or loaned or invested funds to any other person or entity, including foreign entitiy (Intermediary) with
the understanding that the Intermediary shall:

a) directly or indirectly lend or invest in other person or entity 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

The Company has 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 person or entity 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

(vii) Undisclosed income

The company has not surrendered or disclosed any income during the current or previous year in the tax assessments under the Income
Tax Act, 1961, that has not been recorded in the books of account.

(viii) Corporate Social Responsibility

The Company has complied with Section 135 of the Companies Act, 2013 read with rules made thereunder. The company was required
to spend an amount of Rs. 5.53 lacs during the year, however the company has contributed an amount of Rs. 50 lacs under CSR
towards education as specified in Schedule VII of the Companies Act, 2013.

(ix) Details of crypto currency or virtual currency

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

(x) Valuation of PP&E, intangible asset and investments

There is no revaluation of PP & E, Intangible assets and investment Property.

(xi) Benami Property

No proceedings have been initiated on or are pending against the company for holding benami property under the Benami
Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made therunder.

44 The Company is primarily engaged in the rendering services relating to maintenance and testing of Computer Software . These cannot
be expressed in any generic units. Hence it is not possible to give the quantities details of sales and certain information as required
under paragraph 5 (viii) '(c) of general instructions for preparation of statement of profits and loss as per revised schedule VI of the
Companies Act 2013.

45 The previous year figures have been regrouped, reclassified and restated, wherever necessary, to correspond with the current year's
classification.

⁴⁶ Financial figures have been rounded off to nearest ^ Lac.