x) Provisions, Contingent Liabilities and Contingent Assets

A provision is recognised when the Company has a present obligation (legal or
constructive) as a result of past events and it is probable that an outflow of resources
embodying economic benefits will be required to settle the obligation, in respect of
which a reliable estimate can be made of the amount of obligation. Provisions
(excluding gratuity and compensated absences) are determined based on
management’s estimate required to settle the obligation at the Balance Sheet date. In
case the time value of money is material, provisions are discounted using a current
pre-tax rate that reflects the risks specific to the liability. When discounting is used, the
increase in the provision due to the passage of time is recognised as a finance cost.
These are reviewed at each Balance Sheet date and adjusted to reflect the current
management estimates.

Contingent liabilities are disclosed in respect of possible obligations that arise from
past events, whose existence would be confirmed by the occurrence or non¬
occurrence of one or more uncertain future events not wholly within the control of the
Company. A contingent liability also arises, in rare cases, where a liability cannot be
recognised because it cannot be measured reliably.

xi) Cash Flows

Cash flows are reported using the indirect method, where by net profit before tax is
adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals
of past or future operating cash receipts or payments and item of income or expenses
associated with investing or financing cash flows. The cash flows from operating,
investing and financing activities are segregated.

Note 33: Disclosures as required under Section 22 of MSMED Act, 2006

The information regarding Micro Small Enterprises has been determined on the basis
of information available with the Company which is as follows:

Note 36 : Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting
provided to the Chief Operating Decision Maker ("CODM”) of the Company. The
CODM, who is responsible for allocating resources and assessing performance of the
operating segments, has been identified as the Managing Director of the Company.
The Company operates only in one Business Segment i.e. "Agri Trading Business”,
hence does not have any reportable Segments as per Ind AS 108 "Operating
Segments”.

Note 37 : Financial instruments - Fair values and risk management

The fair value of the financial assets are included at amounts at which the
instruments 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 value

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

b) 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.”

A. Accounting classification and fair values

The carrying value and fair value of financial instruments by categories as at 31st
March 2026 were as follows:

B. Fair Value Hierarchy

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

Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities.
Level 2: other techniques for which all inputs which have a significant effect on the
recorded fair value are observable, either directly or indirectly.

Level 3: techniques which use inputs that have a significant effect on the recorded fair
value that are not based on observable market data.

Financial Risk Management

Risk management framework

A wide range of risks may affect the Company’s business and operational / financial
performance. The risks that could have significant influence on the Company are
market risk, credit risk and liquidity risk. The Company’s Board of Directors reviews
and sets out policies for managing these risks and monitors suitable actions taken by
management to minimise potential adverse effects of such risks on the company’s
operational and financial performance.

Market risk

Market Risk is the risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in market prices. Market risk comprises three types
of risk: currency risk, interest rate risk and other price risk.

Currency risk

The Company is not much exposed to currency risk.

Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to
a financial instrument fails to meet its contractual obligations, and arises principally
from the Company’s trade and other receivables, cash and cash equivalents and other
bank balances. To manage this, the Company periodically assesses financial reliability
of customers, taking into account the financial condition, current economic trends and
analysis of historical bad debts and ageing of accounts receivable. The maximum
exposure to credit risk in case of all the financial instruments covered below is
restricted to their respective carrying amount.

Note 38 : Capital management

For the purpose of the Company’s capital management, capital includes issued equity
capital and all other equity reserves attributable to the equity holders of the Company.
The Company strives to safeguard its ability to continue as a going concern so that
they can maximise returns for the shareholders and benefits for other stake holders.
The aim to maintain an optimal capital structure and minimise cost of capital.

The Company manages its capital structure and makes adjustments in light of
changes in economic conditions and the requirements of the financial covenants. To
maintain or adjust the capital structure, the Company may return capital to
shareholders, issue new shares or adjust the dividend payment to shareholders (if
permitted). Consistent with others in the industry, the Company monitors its capital
using the gearing ratio which is total debt divided by total capital plus total debts.

Note : For the purpose of computing total debt to total equity ratio, total equity includes
equity share capital and other equity and total debt includes long term borrowings,
short term borrowings, long term lease liabilities and short term lease liabilities.

Note 39 : Corporate Social Responsibility

The Provision for CSR are not applicable as per Section 135 of Companies act 2013.

Note 40 : ADDITIONAL REGULATORY INFORMATION REQUIRED BY SCHEDULE
III TO THE COMPANIES ACT, 2013

1. The Company does not have any benami property held in its name. 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.

2. The Company has complied with the requirement with respect to number of layers
as prescribed under section 2(87) of the Companies Act, 2013 read with the
Companies (Restriction on number of layers) Rules, 2017.

3. Utilisation of borrowed funds and share premium

(i) The Company has 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.

(ii) 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 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.

4. There is no income surrendered or disclosed as income during the year in tax
assessments under the Income Tax Act, 1961 (such as search or survey), that has not
been recorded in the books of account.

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

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

7. During the year, the company has not announced any dividend during the year.

8. The Company has not been declared wilful defaulter by any banks.

Note 41 : Prior year comparatives

Previous year’s figures have been regrouped or reclassified, to conform to the current
year’s presentation wherever considered necessary.