1.13 Provisions and contingencies

A provision is recognised 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. Contingent liabilities are disclosed in the Notes.

1.14 Share issues expenses

Share issue expenses and redemption premium are adjusted against the Securities Premium Account as permissible under Section
78(2) of the Companies Act, 2013, to the extent balance is available for utilisation in the Securities Premium Account. The balance of
share issue expenses is carried as an asset and is amortised over a period of 5 years from the date of the issue of shares.

1.15 Insurance claims

Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no
uncertainty in receiving the claims. ' _i '

Information as required to be furnished as per Section 22 of the Micro, Small & Medium Enterprises
Development Act, 2006 (MSMED Act) for the year ended March 31, 2024 is given below. This information
has been determined to the extent such parties have been identified on the basis of information available
with the company.

i) Principal amopunt and interest due thereon remaining unpaid to any supplier covered under MSMED Act
Principal

Interest

ii) The amount of interest paid by the buyer in terms of Section 16, of the MSMED Act, 2006 along with the
amounts of the payment made to the supplier beyond the appointed day during each accounting year.

iii) The amount of interest due and payable for the period of delay in making payment (which have been
paid but beyond the appointed day during the year ) but beyond without adding the interest specified
under MSMED Act.

iv) The amount of interest accrued and remaining unpaid at the end of each accounting year.

v) The amount of further interest remaining due and payable even in the succeeding years, until such date
when the interest dues as above are actually paid to the small enterprise for the purpose of disallowance
as a deductible expenditure under section 23 of the MSMED Act, 2006.

1 Title deeds of all immovable properties are held in the name of Company.

2 There are no investment in properties.

3 The Company has not revalued its Property,Plant and Equipment during the year.

4 The Company has not revalued its intangible assets during the year.

5 The Company has no Capital Work in Progress pending as at the end of the year.

6 The Company has not granted the loans to an entity in which KMP have significant influence

7 No procedings have been initiated or pending against Company for holding any Benami Property under
Prohibitions of Benami Transactions Act,1988(Earlier titled as Benami transactions (Prohibitions) Act,1988.

8 The quarterly returns/statement of current assets filed by Company with Banks for Borrowings are in agreement
with the books of accounts.

9 The Company is not declared a wilful defaulter by any Bank or Financial Institution or any other lender

10 The Company has no transaction with Companies which are stuck off under section 248 of the Companies Act,2013

or under section 530 of Companies Act,1956.

11 No charges of satisfication are pending for registration with the Registrar of Companies (ROC)

12 The Company has no subsidiary.

13 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
lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not
received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether,
directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company
("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

14 The Company does not have any transactions that are not recorded in the books of account but have been
surrendered or disclosed as income during the year during the year in the tax assessments under the Income Tax

15 Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year

¹⁶ During the current financial year, the Company has made a provision of ^ 2006667 in respect of certain statutory
dues pertaining to earlier financial year(s).

The provision has been recognised in accordance with the principles of prudence and based on management's
assessment of obligations arising from past events, where outflow of economic resources is probable and the
amount can be reliably estimated.

Though the liability pertains to earlier periods, it has been accounted for in the current year upon identification and
evaluation of the obligation. The said amount has been disclosed separately to ensure appropriate presentation
and transparency in the financial statements.

NOTE : 27

ADDITIONAL INFORMATION TO THE FINANCIAL STATEMENTS
Note Particulars

27.1 Disclosures required under Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006

To Comply with the requirement of the Micro, Small & Medium Enterprises development Act, 2006, the Company requested its
suppliers to confirm it whether they are covered as Micro, Small or Medium enterprise as it defined in the said Act.Based on the
Communications received from suppliers confirming their coverage as such enterprise,the Company has recognised them for the
necessary treatment as provided under the Act, from the date of receipt of such confirmation and there is no default in payment to
such enterprises as specified in the said Act. However, the amounts outstanding as well as interest applicable are insignificant and
hence not separately disclosed.

AS PER OUR REPORT OF EVEN DATE

For MAHESHWARI & GUPTA For and on behalf of the Board of Directors

Chartered Accountants
FRN : 006179C

RAGHAV SOMANI PRIVA SOMAN I

DIRECTOR DIRECTOR

DIN: 067700SS DIN: 10G30G3S

CA. SUNILMAHESHWARI
Partner

M.NO. <503346 PANKAJ NEEMA NAM ITA SINGH RATHOUR

CHIEF FINANCIAL OFFICER COMPANY SECRETARY

ACS 48724

Place: INDORE Place : INDORE

Date : 11/07/2025 Date : 11/07/2025

UDIN : 25403346BMIIJZ3952