8. PROVISION AND CONTINGENT LIABILITIES:

a) Provisions in respect of present obligations arising out of past events are made in the accounts
when reliable estimates can be made of the amount of the obligation.

b) Contingent liabilities are disclosed by way of note to the financial statements after careful
evaluation by the management of the facts and legal aspects of the matter involved.

9. EARNING PER SHARE

Basic earnings per share are computed by dividing the net profit after tax attributable to equity
shareholders for the year by the weighted average number of equity shares outstanding during the
year.

Diluted earnings per share is computed by dividing the net profit after tax attributable to equity
shareholders for the year by the weighted average number of equity shares outstanding during the
year as adjusted for the effects of all dilutive potential equity shares, if any.

10. Contingent Liabilities

According to the information & explanation provided by the company, there is no liability of
Contingent nature was outstanding as at 31st March, 2025.

11. Related Party Transactions:-

As per Accounting Standard (AS -18) issued by the Institute of Chartered Accountants of India, the
disclosures of transactions with the related parties are given below:

List of related parties where control exists and related parties with whom transactions have taken
place and relationships:

15. Others

a) Previous year's figures have been rearranged / regrouped wherever necessary to make them
comparable with the current year figures.

b) Balances of Sundry Debtors, Sundry Creditors, Loan & Advances, Advance Receivable are subject
to confirmation and reconciliation if any,

c) In the opinion of the Board, the Current Assets, Loan & Advances are approximately of the value
stated, in the ordinary course of business. Provision for depreciation and for all known liabilities
are adequate and not in excess of the amount reasonably necessary.

d) The Company is in the process of compiling information from its suppliers regarding their status
under Micro, Small and Medium Enterprise Development Act 2006. And hence disclosure, if any
of the amounts unpaid as at the yearend together with the interest paid / payable as required is
not given.

Signature to all Schedules As per our report of even date

For, TBI Corn Limited

For G M C A & Co.

CHARTERED ACCOUNTANTS

Yogesh Laxman Rajhans Asha Laxman Rajhans F.R.NO.109850W

Director Director

DIN: 09408696 DIN: 09648158

Ninad Yedurkar Ishani Dhupar CA. Amin G. Shaikh

CFO company secretary PARTNER

Membership No. 108894

Place: Ahmedabad UDIN : 25108894BMKOTR9665

Date: 27-05-2025