S. Provisions, contingent liabilities, contingent assets
and commitments

A provision is recognized when the Company has a present
obligation as a result of past events and it is probable
that an outflow of resources will be required to settle the
obligation in respect of which a reliable estimate can be
made.

Provisions (excluding retirement benefits) are not
discounted to their present value and are determined
based on the best estimate required to settle the
obligation at the Balance Sheet date. These are reviewed

at each Balance Sheet date and adjusted to reflect the
current best estimates.

If the effect of the time value of money is material,
provisions are discounted using a current pre-tax rate that
reflects, when appropriate, the risks specific to the liability.
When discounting is used, the increase in the provision
due to the passage of time is recognized as a finance cost.

Contingent liability is disclosed in the case of:

- a present obligation arising from past events, when
it is not probable that an outflow of resources will be
required to settle the obligation;

- a present obligation arising from past events, when
no reliable estimate is possible;

- a possible obligation arising from past events, when
the probability of outflow of resources is remote.

Contingent liabilities are not disclosed in case the
possibility of an outflow of resources embodying
economic benefits is remote. Contingent assets are not
disclosed but recognized when economic inflow is certain.

Commitments include the amount of purchase order (net
of advances) issued to parties for completion of assets.

Provisions, contingent liabilities, contingent assets and
commitments are reviewed at each Balance Sheet date
and adjusted to reflect the current best estimates.

r. Exceptional items

Certain occasions, the size, type or incidence of an item
of income or expense, pertaining to the ordinary activities
of the Company is such that its disclosure improves the
understanding of the performance of the Company, such
income or expense is classified as an exceptional item and
accordingly, disclosed in the notes accompanying to the
standalone financial statements.

. Earnings per share

Basic earnings per share are computed by dividing the
profit after tax by the weighted average number of equity
shares outstanding during the year. Diluted earnings
per share is computed by dividing the profit after tax
as adjusted for dividend, interest and other charges to
expense or income (net of any attributable taxes) relating
to the dilutive potential equity shares, by the weighted
average number of equity shares considered for deriving
basic earnings per share and the weighted average
number of equity shares which could have been issued
on the conversion of all dilutive potential equity shares.
Potential equity shares are deemed to be dilutive only
if their conversion to equity shares would decrease the
net profit per share from continuing ordinary operations.

Potential dilutive equity shares are deemed to be
converted as at the beginning of the period, unless they
have been issued at a later date. The dilutive potential
equity shares are adjusted for the proceeds receivable had
the shares been actually issued at fair value (i.e. average
market value of the outstanding shares). Dilutive potential
equity shares are determined independently for each
period presented.

In the case of a sub-division (split), the number of ordinary
shares outstanding is adjusted for the increase in shares
arising from the sub-division in both the current year and
comparative periods, as if the event had occurred at the
beginning of the earliest year presented.

V. Dividend

The Company recognizes a liability to pay dividend to
equity holders of the Company when the distribution is
authorized. As per the corporate laws in India, a distribution
is authorized when it is approved by the shareholders. A
corresponding amount is recognized directly in equity.

W. Rounding of amounts

All amounts disclosed in the financial statements and
notes have been rounded off to the nearest crore as per
the requirement of Schedule III, unless otherwise stated.

During the year, the Company has changed the presentation
of financial figures from INR in lakhs (' in lakhs) to INR in
crores (' in crores) for ease of readability and to align with
industry practice. Accordingly, the figures for previous
periods have been regrouped and presented in ' in crores
to conform to the current period presentation. This change
does not have any impact on the reported profit, total
equity or cash flows of the Company.

X. Events after reporting date

Where events occurring after the Balance Sheet date
provide evidence of conditions that existed at the end of
the reporting period, the impact of such events is adjusted
within the financial statements. Otherwise, events after
the Balance Sheet date of material size or nature are only
disclosed.

1.3 Key accounting estimates and Judgments

The preparation of the Company's financial statements
requires the management to make judgements,
estimates and assumptions that affect the reported
amounts of revenues, expenses, assets and liabilities,
and the accompanying disclosures, and the disclosure
of contingent liabilities. Uncertainty about these
assumptions and estimates could result in outcomes that
require a material adjustment to the carrying amount of
assets or liabilities affected in future periods.

Estimates and underlying assumptions are reviewed
on a periodic basis. Revisions to accounting estimates
are recognized in the period in which the estimates are
revised and in any future periods affected.

Critical accounting estimates and assumptions:

Critical accounting estimates require consideration of
higher degree of judgement or complexity and relate to
items that are more likely to be materially adjusted due
to changes in estimates and assumptions from those
originally assessed. The key assumptions concerning the
future, and other key sources of estimation uncertainty at
the reporting date, which have a significant risk of causing
a material adjustment to the carrying amounts of assets
and liabilities within the next financial year, are described
below:

Income taxes

The Company's tax jurisdiction is India. Significant
judgements are involved in estimating budgeted profits
for the purpose of paying advance tax, determining the
provision for income taxes, including amount expected to
be paid/recovered for uncertain tax positions.

Property, plant and equipment

Property, plant and equipment represent a significant
proportion of the asset base of the Company. The charge
in respect of periodic depreciation/amortization is derived
after determining an estimate of an asset's expected useful
lives and the expected residual value at the end of its life.
The useful lives and residual values of company's assets
are determined by the management at the time the asset
is acquired and reviewed at each financial year end. The
lives are based on historical experience with similar assets
as well as anticipation of future events, which may impact
their life, such as changes in technical or commercial
obsolescence arising from changes or improvements in
production or from a change in market demand of the
product or service output of the asset.

Defined benefit plans

The cost of the defined benefit plan and other post¬
employment benefits and the present value of such
obligation are determined using actuarial valuations. An
actuarial valuation involves making various assumptions
that may differ from actual developments in the future.
These include the determination of the discount rate,
future salary increases, mortality rates and attrition rate.
Due to the complexities involved in the valuation and its
long-term nature, a defined benefit obligation is highly
sensitive to changes in these assumptions. All assumptions
are reviewed at each reporting date.

Fair value measurement of financial instruments

When the fair values of financials assets and financial
liabilities recorded in the Balance Sheet cannot be
measured based on quoted prices in active markets, their
fair value is measured using valuation techniques which
involve various judgements and assumptions.

Impairment of financial assets

The impairment provisions for financial assets are based
on assumptions about risk of default and expected loss
rates. The Company uses judgement in making these
assumptions and selecting the inputs to the impairment
calculation, based on Company's past history, existing
market conditions as well as forward looking estimates at
the end of each reporting period.

Provisions

The timing of recognition and quantification of the
liability (including litigations) requires the application of
judgement to existing facts and circumstances, which can
be subject to change. The carrying amounts of provisions
and liabilities are reviewed regularly and revised to take
account of changing facts and circumstances.

1.4 Recent Accounting Pronouncements

During the year, the Ministry of Corporate Affairs
(MCA) has notified the Companies (Indian Accounting
Standards) Amendment Rules, 2025 and the Companies
(Indian Accounting Standards) Second Amendment Rules,
2025, which are applicable for annual reporting periods
beginning on or after April 01, 2025. The Significant
amendments and their impact on the Company are as
follows:

(a) Amendments to Ind AS 1 - Presentation of
Financial Statements

The amendments clarify the criteria for classification
of liabilities as current or non-current, particularly in
relation to covenants attached to borrowings and
the Company's right to defer settlement.

(b) Amendments to Ind AS 7 - Statement of Cash
Flows and Ind AS 107 - Financial Instruments:
Disclosure

The amendments introduce new disclosure
requirements for supplier finance arrangements
(including reverse factoring arrangements), requiring
entities to disclose information about the nature,
extent, and financial impact of such arrangements.

(e) Other Amendments

The amendments also include certain consequential
and editorial changes to other Ind AS standards,
which do not have a material impact on the
Company's financial statements.

The Company has reviewed the new pronouncements
and based on its evaluation, has determined that
the new pronouncement is not applicable to the
Company.

b. Rights, preferences and restrictions attached to equity shares:

The Company has only one class of shares referred to as equity shares having a par value of '2/- per share. Each holder of
equity shares is entitled to one vote per share. The Company declares and pays dividend in Indian Rupees. The dividend
recommended by the Board of Directors is subject to the approval of the shareholders at the ensuing annual general
meeting, except in the case of interim dividend. In the event of liquidation of the Company, the holders of equity shares
will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts in the proportion
of equity shares held.

d. Sub-division/split of equity shares

The Board of Directors at its meeting held on August 01,2025, approved the sub-division of each equity share of face value
of '10/- (Rupees Ten only) each, fully paid up, into 5 (five) equity shares having face value of '2/- (Rupees Two only) each,
fully paid up. Further, in the AGM held on September 12, 2025, shareholders' approval was obtained through postal ballot
process with a requisite majority. The record date for the said sub-division was fixed on January 02, 2026. Pursuant to sub-
division/split of shares effective January 02, 2026 ("Record Date"), the paid up equity share capital of the Company is '51.00
crores, consisting of 254,991,845 equity shares having face value of '2/- (Rupees Two only) each fully paid-up.

e. During the year ended March 31, 2009, the shareholders of the Company approved the 'Employee Stock Options Plan
2008 ('ESOP - 2008% Under the said scheme, 16,25,000 equity shares of '10 each have been allotted to ESOP trust who
will administer the ESOP scheme on behalf of the Company. Lapsed options available for reissuance are 4,77,755 shares on
account of sub-division of shares during the year (As at March 31,2025: 95,551) shares. During the year, there are no shares
granted under Employee Stock Option Scheme.

f. There are no shares reserved for issue under options and contracts/commitments for the sale of shares/disinvestments.

g. There are no bonus shares issued or bought back during the period of five years immediately preceding the reporting date.

h. Shares allotted as fully paid-up pursuant to contract without payment being received in cash during the year of five years
immediately preceding the date of the Balance Sheet as Nil.

General reserve

The general reserve created from time to time transfer of profits from retained earnings for appropriation purposes. As the
general reserve created by a transfer from one component of equity to another and is not an item of other comprehensive
income, items included in general reserve will not be reclassified to the Statement of Profit and Loss.

Retained earnings

The same reflects surplus/deficit after taxes in the Statement of Profit and Loss. The amount that can be distributed by the
Company as dividends to its equity shareholders is determined based on the balance in this reserve and also considering the
requirements of the Companies Act, 2013.

Securities premium

Securities premium is used to record the premium on issue of shares. The reserve can be utilized only for limited purpose such
as issuance of bonus shares in accordance with the provisions of the Companies Act, 2013.

Other comprehensive income

a. Equity instruments through other comprehensive income - This represents the cumulative gains and losses arising on
the revaluation of equity instruments measured at fair value through other comprehensive income, under an irrevocable
option, net of amounts reclassified to retained earnings when such assets are disposed off.

b. Re-measurements gain/(loss) on the defined employee benefit plan - This represents the cumulative gains and losses
arising on re-measurements on the defined employee benefit plan.

The Company is subject to tax assessments and ongoing proceedings, which are pending before various Tax Appellate Authorities.
Management periodically evaluates the positions taken in tax returns with respect to such matters, including unresolved tax
disputes, which involves interpretation of applicable tax regulations and judicial precedents. Current tax liability and tax asset
balances are presented, after recognizing as appropriate, provision for taxes payable and contingencies basis management's
assessment of outcome of such ongoing proceedings and amounts that may become payable to the tax authorities. Considering
the nature of such estimates and uncertainties involved, the amount of such provisions may change upon final resolution of the
matters with tax authorities.

In addition to the matters as specified in contingent liabilities above, the Company is subject to legal proceedings and claims,
which have arisen in the ordinary course of business, the impact of which is unascertainable. The Company's management
does not expect that the legal actions, when ultimately concluded and determined, will have adverse effect on the Company's
financial statements.

The Company received various correspondences from regulator on matters relating to operations, technology, etc. of the
Company, including inspections from regulator which have been replied to by the Company. The Company's management do
not expect any material impact on the financial statements of the Company, except for the amount disclosed above.

1. There are no amounts written off or written back during the year in respect of debts due from or to related parties.

2. KMPs as on the respective dates are considered and amount paid to ex-employee who were erstwhile KMP's are not
included above.

3. 50% of variable pay is payable after 3 years subject to certain conditions.

38j EMPLOYEE BENEFIT PLANS:

1. a. Post employment defined benefit plans:

The Company makes annual contributions to the employee's group gratuity assurance scheme administered by the Life
Insurance Corporation of India ('LIC'), a funded defined benefit plan for qualifying employees. The scheme provides for lump
sum payment to vested employees on retirement, death while in employment or on termination of employment of an amount
equivalent to fifteen days salary payable for each completed year of service or part thereof in excess of six months. Vesting
occurs on completion of five years of service.

Additional details:

Methodology adopted for valuation is projected unit credit method.

Sensitivity analysis is an analysis which will give the movement in liability if the assumptions were not proved to be true on
different count. This only signifies the change in the liability if the difference between assumed and the actual is not following
the parameters of the sensitivity analysis.

Since investment is with insurance company, assets are considered to be secured.

Assumptions regarding future mortality experience are set in accordance with the Indian Assured Lives Mortality (2012-14) Urban.

Expected rate of return on plan assets is based on expectation of the average long term rate of return expected to prevail over the
estimated term of the obligation on the type of the investments assumed to be held by LIC, since the fund is managed by LIC.

The estimates of future salary increases, considered in actuarial valuation, takes into account of inflation, seniority, promotions
and other relevant factors, such as supply and demand in the employment market.

The Company expects to contribute '4.21 crores to the plan assets during financial year 2026-27.

Actuarial gains/losses are recognized in the period of occurrence under other comprehensive income (OCI). All above reported
figures of OCI are gross of taxation.

39] FINANCIAL INSTRUMENTS

a. Financial instruments by category

The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a

current transaction between willing parties, other than in a forced or liquidation sale.

The following methods and assumptions were used to estimate the fair values:

1. Fair value of cash and short-term deposits, trade and other short term receivables, trade payables, other current liabilities
and other financial institutions approximate their carrying amounts largely due to the short-term maturities of these
instruments.

2. Financial instruments with fixed and variable interest rates are evaluated by the Company based on parameters such
as interest rates and individual credit worthiness of the counterparty. Based on this evaluation, allowances are taken to
account for the expected losses of these receivables. Accordingly, fair value of such instruments is not materially different
from their carrying amounts.

1. I nvestment in equity instrument are not held for trading. The Company has chosen to measure these at FVTOCI
irrevocably as the management believes that presently fair value gains and/or losses relating to these investments in
the Statement of Profit and Loss may not be indicative of the performance of the Company.

2. The fair value of mutual funds is based on quoted price.

3. The fair value of unlisted equity shares is based on the valuation provided by the certified valuer on half yearly basis.

c. Financial risk management

i. Financial risk factors

The Company's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. The Company's
focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its
financial performance.

The Company's financial risk management is an integral part of how to plan and execute its business strategies. The
Company's financial risk management policy is set by the Company's management.

ii. Market risk

Market risk is the risk of loss of future earnings, fair values or future cash flows that may result from a change in the
price of a financial instrument. The value of a financial instrument may change as a result of changes in the interest
rates, foreign currency exchange rates, equity prices and other market changes that affect market risk sensitive
instruments. Market risk is attributable to all market risk sensitive financial instruments including investments and
deposits, foreign currency receivables, payables.

iii. Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market interest rates. Since the Company has no borrowings, exposure to risk of change in market interest
rate is nil.

iv. Foreign currency risk

The Company periodically transacts internationally and few of the transactions are conducted in different currencies.
As the volume of the transactions are few, the Company has not entered in foreign exchange forward exchange
contracts.

The year-end foreign currency exposures that have not been hedged by a derivative instrument or otherwise are
given below:

vi. Derivative financial instruments

The Company has not entered into any forward exchange contract being derivative instruments.

vii. Credit risk

Credit risk refers to the risk of default on its obligation by the counterparty resulting in a financial loss. To manage this,
the Company periodically assesses financial reliability of customers and other counter parties, taking into account
the financial condition, current economic trends, and analysis of historical bad debts and ageing of financial assets.
Individual risk limits are set and periodical reviewed on the basis of such information. The maximum exposure to the
credit risk at the reporting date is primarily from trade receivables amounting to '17.78 crores and '8.19 crores as
at March 31,2026 and March 31,2025 respectively, unbilled revenue amounting to '34.85 crores and '13.34 crores
as at March 31, 2026 and March 31,2025 respectively, non-current investments amounting to '1,810.95 crores and
'1,115.82 crores as at March 31,2026 and March 31,2025 respectively, current investments amounting to '1,174.54
crores and '512.95 crores as at March 31, 2026 and March 31, 2025 respectively, other non-current financial assets
amounting to '107.45 crores and '82.65 crores as at March 31,2026 and March 31,2025 respectively, cash and cash
equivalents amounting to '0.37 crores and '0.98 crores as at March 31,2026 and March 31,2025 respectively and
Bank balances other than cash and cash equivalents amounting to '22.76 crores and '43.80 crores as at March 31,
2026 and March 31,2025 respectively.

Where receivables have been written off, the Company continues to engage in enforcement activity to attempt to
recover the receivable due. Where recoveries are made, these are recognized as income in the Statement of Profit and
Loss.

The Company measures the expected credit loss of trade receivables from individual customers based on historical
trend, industry practices and the business environment in which the entity operates. Loss rates are based on actual
credit loss experience and past trends. Based on the historical data, loss on collection of receivable is not material
hence no additional provision considered.

I nvestment in mutual fund, target maturity funds, ETF, state development loans, central government securities and
bonds is with financial institutions with credit rating assigned by credit rating agencies.

ix. Capital risk management

The Company aim to manages its capital efficiently so as to safeguard its ability to continue as a going concern and to
optimize returns to our shareholders. The capital structure of the Company is based on management's judgement of
the appropriate balance of key elements in order to meet its strategic and day-to-day needs.

The Company's policy is to maintain a stable and strong capital structure with a focus on total equity so as to maintain
investor, creditors and market confidence and to sustain future development and growth of its business. The Company
will take appropriate steps in order to maintain, or if necessary adjust, its capital structure.

x. Regulatory risk

The Company requires a number of regulatory approvals, licenses, registrations and permissions to operate our
business For example, the Company have licenses from SEBI in relation to, among others, introducing derivatives
contracts on various commodities. The Company's operations are subject to continued review and the governing
regulations changes. The Company's regulatory team constantly monitors the compliance with these rules and
regulations. The Company's regulatory team keeps a track regarding the amendments in SEBI circulars/regulations
pertaining to the functioning of the Company.

40j CORPORATE SOCIAL RESPONSIBILITY

As per Section 135 of the companies Act 2013, a Company, meeting the applicability threshold, needs to spend at least 2%
of its average net profit for the immediately preceding three financial years on corporate social responsibility (CSR) activities.
The CSR activities of the Company are generally carried out through charitable organizations, where funds are allocated by the
Company. These organizations carry out the CSR activities as specified in the schedule VII of the companies Act, 2013 on behalf
of the Company.

43. A. Disclosure as per Regulation 53(f) of SEBI (Listing Obligation and Disclosure Requirements) Regulations:

Loans and advances in the nature of loans given to subsidiaries, associates and others and investments in shares of the Company
by such parties:

i. Details of investments made are given in note 4 & 8.

ii. There are no loans or guarantees issued in accordance with section 186 of the Companies Act, 2013 read with rules issued
thereunder.

B. Disclosure as per Section 186 of the Companies Act, 2013

The details of loans, guarantees and investments under section 186 of the Companies Act, 2013 read with the Companies
(Meeting of Board and its Powers) Rules, 2014 are as follows:

i. Details of investments made are given in note 4 & 8.

ii. There are no loans or guarantees issued in accordance with section 186 of the Companies Act, 2013 read with rules
issued thereunder.

44. EVENTS OCCURING AFTER BALANCE SHEET DATE

The Board of Directors in their meeting held on May 08, 2026 have approved a payment of final dividend of ' 8.00 per equity
share of the face value of '2 each, subject to the approval of equity shareholders in ensuing annual general meeting of the
Company, once approved, this would result in a cash outflow of '203.99 crores.

c. Other information:

(i) 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 thereunder.

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

(iii) The Company does not have number of layers of Companies.

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

(v) The Company has not advanced or loaned or invested (either from borrowed funds or share premium or any other sources
or kind of funds) to or in any other person or entity, including foreign entities ("Intermediaries"), with the understanding,
whether recorded in writing or otherwise, that the Intermediary shall, whether, 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.

Further, the Company has not received any funds from any person or entity, including foreign entities ("Funding Parties"),
with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, 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.

(vi) There is no income surrendered or disclosed as 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.

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

(viii) All the title deeds of immovable properties are held in the name of Company.

(ix) There are no promoters for the Company.

(x) The Company has not revalued its property plant and equipment or intangible assets or both during current year or
previous year.

(xi) The Company does not have any borrowings from bank and/or financial institutions.

(xii) There are no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond the statutory
period.

(xiii) There are no Core Investment Companies (CIC) in the group.

(xiv) The Company has not granted any loans or advances to Directors, KMPs and related parties either severally or jointly with
any other persons that are:

a) repayable on demand or

b) without specifying any terms or period for repayment.

46. There was a business disruption on October 28, 2025 which was restored to normalcy after 3 hours of incident. Hence, the
Exchange has paid '1.00 crores financial disincentive on Janaury 23, 2026, as mandated by SEBI vide its Master Circular no.
SEBI/HO/MRD-PoD2/CIR/P/2024/00181 dated December 30, 2024.

47. Pursuant to SEBI Circular CIR/MRD/DP/14/2014 dated April 23, 2014 and exchange circular No. MCX/PMT/298/2025 dated June
19, 2025, with effect from July 10, 2025 the Company has introduced the Liquidity Enhancement Scheme (LES) in electricity
future contracts for an initial period of six months from the launch date of said contract. The said schemes continued from July
10, 2025 to January 09, 2026. Further, vide exchange circular no. MCX/PMT/642/2025 dated December 17, 2025, the LES was
proposed to be continued for further three months. An expense of '6.42 crores has been incurred towards the scheme for year
ended March 31, 2026.

48. On November 21, 2025, the Government of India notified the four Labor Codes consolidating 29 existing labour laws. The
Ministry of Labor & Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these
changes. The Company has assessed the impact of these changes towards gratuity liability for the year ended March 31,2026,
on the basis of best information available, consistent with the guidance provided by Institute of Chartered Accountants of
India. The Company continues to monitor the finalization of Central/State Rules and clarifications from the Government on
other aspects of the Labor Codes and would provide the appropriate accounting effect on the basis of such developments if
needed.

49. MCX has established an Investor Protection Fund with the objective of compensating investors in the event of defaulters'
assets not being sufficient to meet the admitted claims of investors, promoting investor education, awareness and research.
The Investor Protection Fund is administered by way of a registered Trust created for the purpose. In order to enhance the
effectiveness of Investor Protection Fund (IPF) of Stock Exchange, SEBI comprehensively reviewed the existing framework. The
Company recognizes a provision for contribution payable to IPF, which is estimated by assessing maximum amount which can
be paid to the individual claimant as per the extent regulations. As on March 31,2026, the corpus with the IPF was '330.42
crores (Unaudited) (March 31,2025: '283.73 crores). During the year, the Company had made a contribution of '20.91 crores
(Unaudited) (March 31,2025: '9.62 crores) recognized as an expense. Further, the Company has received penalty '8.55 crores
(Unaudited) (March 31,2025: '1.95 crores) and the same is transferred to IPF.

50. In accordance with the relevant provisions of the Companies Act, 2013, the Company has long term contracts as of March
31,2026, and March 31,2025, for which there were no material foreseeable losses. The Company did not have any derivative
contracts as at March 31,2026, and March 31,2025.

51. For the year ended March 31,2026, and March 31,2025, the Company is not required to transfer any amount to the Investor
Education & Protection Fund as required under section 125 of the Companies Act, 2013.

52. The Ministry of Corporate Affairs (MCA) has issued a notification (Companies (Accounts) Amendment Rules, 2021) which is
effective from April 01,2023, states that every company which uses accounting software for maintaining its books of account
shall use only the accounting software where there is a feature of recording audit trail of each and every transaction, and
further creating an edit log of each change made to books of account along with the date when such changes were made and
ensuring that the audit trail cannot be disabled.

The Company uses SAP as a primary accounting software for maintaining books of account, which has a feature of recording
audit trail edit logs facility.

The audit trail features was enabled and operative throughout the financial year for the transactions recorded in the software
impacting books of account at application level.

53. Previous year figures have been regrouped/reclassified wherever necessary to conform to current year figures.

54. The Financial Statements were approved by the Audit Committee and Board of Directors on May 08, 2026.