xii) Provisions and Contingencies

A provision is recognized when an enterprise has a present obligation as a result of past event 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 are not discounted to their present values and are
determined based on management 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 management esumates.

Contingent liabilities are disclosed in respect of possible obligations that have arisen from past events and the existence of which will be confirmed only by
the occurrence or non-occurrence of future events not wholly within the control of the Company.

When there is an obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made
Contingent asset is neither recognised nor disclosed in the Financial Statements

xiii) Investments

Investments are valued at cost

xiv) Borrowing Cost

Borrowing costs to the extent related/attributablc to the acquisinon/construction of assets that takes substantial period of time to get ready for their
intended use are capitalized along with the respective fixed asset up to the date such asset is ready for use. Other borrowing costs are charged to the
Statement of Profit and Loss.

xv) Impairment of Assets

'Ihe Company assesses at each Balance Sheet date whether there is any indication that an asset or a group of assets (cash generating unit) may be unpaired
If any such indication exists, the Company estimates the recoverable amount of the asset or a group of assets. The recoverable amount of the asset (or
where applicable, that of the cash generating unit to which the asset belongs) is estimated as the higher of Us net selling price and its value in use. If such
recoverable amount of the asset or the recoverable amount of the cash-generating unit lo which the asset belongs is less than its carrying amount, the
carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the Statement of Profit and I-oss.
After impairment, depreciation is provided on the revised carrying amount of the asset over its remaining useful life

Value in use is the present value of estimated future cash flow expected to arise from the continuing use of the assets and from its disposal at the end of its
useful life.

xvi) Provision for Bonus ^ . , , ,

The Payment of Bonus Act 1965 (as ammended from time to ume), applies to the employees working as ’Verifiers with the company and other employee
(to whom the Payment of Bonus Act does not apply) are not enutled for any Bonus. Accordingly, the company has made provoision for stahitory bonus @
g 33% on payment to verifiers in accordance with the Payment of Bonus Act. The statutory Bonus is payable after considenng the minimum wages rate for
the appropriate state. Further, the company follows the period. April to March, for the purpose of recording the bonus and pays the same with ,n months
as required bv the Act.

^XV,,) mmov^on'forTlse Encashment has been made in the financial statement as per the actuarial valuation certificate after considenng the leave policy of
the company and the labour law of the operational stales viz -a- viz 1 laryana, Uttar Pradesh and Ha,as.han as per the applicable State Laws.

^XViH) !“vc”oriIs are mined a, cost or net realisable value, whichever is lower Coat is determined on weighted average basis and includes cos. of purchase and
other costs incurred in bringing inventories to their present location and condioon.Net realisable value is the estimated selling pnee in the ordinary course
of h.tsin.-ss less estimated costs of compleuon and the estimated costs necessary to make the sale

Notes.

(1) The discount rate indicated abo\e reflects the estimated umimg and currency of benefit payments. It is based on the yicld/rates available on applicable bonds as on the curreni
valuation date.

(2) The Salary growth indicated above is the Company’s best estimate of a increase in salary of the employees in future years.detcrmined considenng the general trend in
inflation, seniority, promotions. past experience and oilier relevant factors such as demand and supply in employment market

33 Operating Lease

a) During the reponing period, the company has paid an amount of Rs. 272.53 Iocs as leased rentals for all the leased premises, which has been recogiscd as expense in the Profit
and Loss Account

34 Impairment of Assets

For impairment assessment purposes, assets are grouped at the lowest levels for which there are largely independent cosh inflows (cash generating units) As a result, some assets
are tested individually for impairment and some ore tested at cash-generating unit level

As per The Company assesses at each balance sheet date whether there is am indication that an asset may be impaired. If any such indication exists, the Company estimates the
recoverable amount of the asset. If such recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying
amount, the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the Statement of Profit and Loss. If at the
balance sheet dale, there is an indication thot a previously assessed impairment loss no longer exists then the recoverable amount is reassessed and the asset is reflected at the
tecoverable amount subject to a maximum of depreciated historical cost Impairment lasses previously recognised are accordingly reversed in the Statement of Profit and Loss.

As per Accounting Standard-28 on "Impairment of Assets" no indications have been identified from the external as well as internal sources of information that an asset may be
impaired os on March 31 2025.

35 Segment Reporting

Operating segments are reported in an manner consistent with the internal reporting provided to the chief operating decision maker, who is responsible for allocating resources
and assessing performance of thr operating segments Managing director has been identified as being yhe chief operating decision maker The company is engaged in the
business of "Manufacturing of lead" and has only one reporatble segment in accordance with the AS 108 “Operaiing segments" In accordance with paragraph 4 of AS 108
"Operating segments" the company has disclosed segment information only on the basts of consolidated standalone financials statements

•Atfdmonal Note Considering the merits of the lax litigations m the favour of the company, management is of the opinion to not to make provision against these contingent
liabilities

42 There were no amounts which were required to be transferred to Investor Education & Protection Fund by Company

43 Previous year figures have been re-grouped/rcclassified wherever neccssan

44 Balances of Long Term Provisions. Trade Payables. Olher Current Liabilities. Other Non Current Assests, Trede Receivables Short Terns Loans & Advances and Other Current
Assets, Purchases os well os Gross Turnover hove been taken at rheir book value and ore subject to confirmation rmd reconciliations.

45 Boses on the sample test checks performed by us and representation received from die management, the assessee has appropnalely disclosed and discharged the dues of MSME
enterprises wherever condimed by the parties. In some cases where dues were not discharged with in prescribed timelines interest were duly provided in books of accounts
during the cuncnt period interest of Rs 0.80 Iocs charged to Profit & Loss Account.

46 Additional Regulatory Information as required by Para 6 Y of the Notification dated 24th March 2021

(i) The company docs not hove on) immovable properly (other than properties where the company is the lessee and the lease agreements arc duly executed in favour of the lessee)

whose title deed is not held in the name of the company Therefore, the disclosure required in this regard is not applicable on the company.

(ii) The Company, during the year, has noi revalued onv of its Property Plant and Equipment appearing in the books of account as on March 31, 2025, therefore the disclosure
w hether the revaluation is being done by registered valuer as defined under Rule 2 of the Companies (Registered Valuer and Valuations) Rule. 2017 is not applicable on the
companies

(iii) The company has not extended any Loan and Advance caiegori/xd in the nature of "Loans" to promoters, directors, KMP's and the related parties (as defined under the
Companies Act, 2013). therefore the disclosure required in this clause is not applicable on Ihe company

(iv) There is no project going on in the company, which is to be classified as Capital work in Progress

(v) Company docs not have any Intangible Assets under development as on March 31, 2025 and hence relevant disclosers in this regard, is not applicable to the company

(vi) No proceeding has been initiated or pending against the company as on March 31. 2025 for holding any benami property under the Benami Transactions (Prohibition) Act. 1988

and the rules made thereunder. Therefore, the relevant disclosures required to be mode in this regard, is not applicable on the company

(vii) Quarterly returns t statements of current assets filed by the company with banks I financial institutions arc generally in agreement with the books of accounts and no material
discrepancy observed

(viii) The company as on reporting dale, has not been declared as a wilful defaulter by any bank or financial Institution or other lender, therefore the required disclosures are not
applicable to the company

(ix) The Company during the reporting period, has not involved in any transaction with companies struck olT under section 248 of the Companies Act. 2013 or section 560 of
Companies Act. 1956. therefore the reporting requirements as applicable are not applicable

(x) The Company ns on reporting date, does not have any charges or satisfaction \ct to be registered with Registrar of Companies bevornl the statutory period, therefore the
disclosures requirement in this regard, is not applicable lo the company

(xi) The Company has not contravene with any of the provisions related to the number of layers presenbed under clause (87) of section 2 of the Act read with Companies (Restriction
on number of Layers) Rules. 2017 Therefore, the disclosure required in this regard, is not applicable on the company

(xiii) The C’ompam has not applied for any Scheme of Arrangements in terms of sections 230 to 237 of the Companies Act. 2013

(\iv)(A) The Company has not advanced or loaned or invested funds out of die borrowed funds or share premium to any other person or entity including foreign entity (intermediaries)
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 beneficiary) or

b) Provide any guarantee, secunty or the like to or on behalf of the ultimate beneficial

(\iv) (B) The Company has not received any funds from any other person or entity including foreign entity (intermediaries) with the understanding 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 company or

b) Prov ide any guarantee, secunty or the like to or on behalf of the company