6.1 No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

Rights , Prefrences and Restriction attach to Equity shares

The Company has single class of equity shares. Accordingly, all equity shares rank equally with regard to dividend and share in the Company's residual assets. The equity shareholders are entitled to receive dividend as declared from time to time. The voting rights of an equity shareholder on a poll (not on show of hands) are in proportion to its share in the paid-up equity capital of the Company. Voting rights cannot be exercised in respect of shares on which any call or other sums presently payable have not been paid. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive the residual assets of the Company, remaining after distribution of all preferential amounts in proportion to the number of equity shares held.

NOTES TO OTHER EQUITY:

11.1 Capital Redemption Reserve represents amount of Preference Capital redeemed.

11.2 General Reserve is the free reserve arising out of profit/loss earned by the Company after appropriations till date. This reserve can be utilised in accordance with the provision of the Companies Act 2013.

11.3 Retained Earnings represents the cumulative profit of the Company.

14.1 The company has not received any fund from any person(s) or entity(ies), including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

27 FINANCIAL RISK MANAGEMENT OBJECTIVES:

The Company has a system-based approach to risk management, anchored to policies and procedures and internal financial controls aimed at ensuring early identification, evaluation and management of key financial risks (such as market risk, credit risk and liquidity risk) that may arise as a consequence of its business operations as well as its investing and financing activities. Accordingly, the Company’s risk management framework has the objective of ensuring that such risks are managed within acceptable and approved risk parameters in a disciplined and consistent manner and in compliance with applicable regulation. It also seeks to drive accountability in this regard.

Liquidity Risk:

The company current assets aggregate to Rs 233.49 Lacs( RY. 2023-24 Rs 304.19 Lacs) including Trade receivable , cash and cash equivalent, loans and other financial assets of Rs174.30Lacs ( P.Y. 2023-24 Rs 235.75 lacs) against aggregate current liability 60.08 lacs ( P.Y. 2023-24 Rs 118.96 lacs) on the reporting date.

Further, while the company's total equity stands 291.74 lacs ( PY. 262.14 lacs) it has borrowing of Rs nil ( P.Y. 2023-24 Rs 48 lacs ). In such circumstances liquidity risk, or the risk that the company may not be able to settle or meet its obligations as they become due does not exist.

Market Risks:

The Company is not an active investor in equity markets.

Foreign Currency Risk:

The Company has no exposure in foreign currency and therefore .the company does not have foreign currency risk.

Credit Risk:

The Company’s historical experience of collecting receivables and the level of default indicate that credit risk is low and generally uniform across markets. The Company’s exposure to credit risk is influenced mainly by the individual characteristics of each customer.

FAIR VALUE MEASUREMENT:

Fair value hierarchy:

Fair value of the financial instruments is classified in various fair value hierarchies based on the following three levels:

Level 1:

Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2:

Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3:

Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs).

The fair value of trade receivables, trade payables and other Current financial assets and liabilities is considered to be equal to the carrying amounts of these items due to their short-term nature.

30 The company did not enter any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956. There is no outstanding balanceswith struck off companies.

31 The company did not held any Benami Properties and no proceedings has been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibiton) Act, 1988 (45 of 1988) and rules made thereunder.

32 The company has complied with number of layers of company.

33 The company has not entered into any scheme of arrangements and no scheme of arrangements has been approved by the Competent Authority in terms of section 230 to 237 of Companies Act, 2013.

34 The Company has not granted any loans or advances in the nature of loans to the promoters, directors, KMPs and the related parites

(as defined under the Companies Act 2013) either severally or jointly with any other person.

35 The Company has not been declared a wilful defaulter by any bank, financial institution or any lender.

36 The company does not have any borrowings from banks or financial institutions on the basis of security of current assets.

37 Crypto Currency:

There is no trade or investment in crypto currency for virtual currency during the current year.

38 Figures of previous year have been regrouped and recasted to conform to the layout of the accounts for the current year.

39 Approval of Financial Statements:

The Financial Statements were approved by the Board of Directors on 29.05.2025.