1.15 Provisions, Contingent Liabilities and Contingent Assets

a) 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 obliga¬
tion, in respect of which a reliable estimate can be made. Provisions are not discounted to
their present value and are determined based on best estimate required to settle the obli¬
gation at the balance sheet date. These are reviewed at each balance sheet date and ad¬
justed to reflect the current best estimates.

b) Contingent liabilities, if any, are disclosed separately by way of note to financial statements
after careful evaluation by the management of the facts and legal aspects of the matter
involved in case of:

Ý A present obligation arising from the past event, when it is not probable that an outflow of
resources will be required to settle the obligation.

Ý A possible obligation, unless the probability of outflow of resources is remote.

c) Contingent assets are not recognized.

1.16 Dividends

Provision is made for the amount of any dividend declared, being appropriately authorised and no
longer at the discretion of the company, on or before the end of the reporting period but not
distributed at the end of the reporting period.

1.17 Exceptional Items

Exceptional items refer to items of income or expense within statement of profit and loss from
ordinary activities which are non-recurring and are of such size, nature or incidence that their sepa¬
rate disclosure is considered necessary to explain the performance of the company.

Note 1 : During the Financial Year 2025-26, company has split its 1 Equity Shares of Face value of Rs 10/-each into 5 Equity Shares of Rs 2 each, Hence
Earning per Share calculated accordingly.

Note : 25 Credit Risk Management

Credit risk is managed on a group basis. For banks and financial institutions, only high rated banks/institutions are accepted.

For other financial assets, the company assesses and manages credit risk based on internal credit rating system. The finance function consists of a
separate team who assesses and maintains an internal credit rating system. Internal credit rating is performed on a group basis for each class of
financial instruments with different characteristics.

Note 28 Market Risk
(a) 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. The Company constantly monitors the credit markets and
rebalances its financing strategies to achieve optimal maturity profile and financing cost.

The company's main interest rate risk arises from borrowings with variable rates, which expose the com¬
pany to future cash outflow . The company's borrowings at variable rate were mainly denominated in

29.2 Financial Instrument measured at amortised cost.

The carrying amount of financial assets and financial liabilities measured at amortised cost in the
financial statements are a reasonable approximation of their fair values since the Company does
not anticipate that the carrying amounts would be significantly different from the values that would
eventually be received or settled.

31. During the year, there were no imports of raw materials, stores and spares or capital goods and
there was no remittance in foreign currency on account of dividends.

32. There was no earning/remittance in foreign currency.

33. Estimated amount of contracts remaining to be executed on capital account and not provided for:
Rs. Nil (Rs. Nil).

34. In opinion of the directors, contingent liability provided is Rs. Nil (Rs. Nil).

35. Fair Value Of Investment Property :

There is no Investment in Property so it is not applicable

36. Details Of Benami Property Held :

The company does not held any benami property under the Benami Transactions (Prohibition) Act,
1988 (45 of 1988) and the rules made thereunder. Where any proceeding has not been initiated or
pending against the company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

37. Relationship With Struck Off Companies :

The Company does not have any transactions with companies struck off

38. Borrowings Obtained On The Basis Of Security Of Current Assets:

Where the Company has obtained the borrowing from bank & financial institutions on the basis of
Security of Current Assets, quarterly returns or statements of current assets filed by the company
with banks or financial institutions are in agreement with the books of accounts

39. Revaluation Of Property, Plant And Equipment And Intangible Assets:

The Company has not done revaluation of PPE / Intangible assets.

40. Utilization Of Borrowed Funds And Share Premium :

There is no unutilised amounts in respect of any issue of securities and long term borrowings from
banks and financial institutions. The borrowed funds have been utilised for the specific purpose for
which the funds were raised

41. Undisclosed Income:

The Company does not have any such transaction which is not recorded in the books of accounts
that has been surrendered or disclosed as income during the year in the tax assessments under the
Income Tax Act, 1961 (Such as, search or survey or any other relevant provisions of the Income Tax
Act, 1961).

42. Details of Crypto Currency or Virtual Currency:

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

43. Registration of Charges or Satisfaction with Registrar of Companies:

The company does not have any charges or satisfaction, which is yet to be registered with ROC
beyond the statutory period

44. Compliance with Number of Layers of Companies:

The Company is in compliance with the number of layers prescribed under clause (87) of section 2
of the Companies Act read with the Companies (Restriction on number of Layers) Rules, 2017.

45. As informed by the management of the company none of the balance of Trade payable is of MSME
entities.

46. Figures have been rounded off to the nearest rupee and previous year's figures have been re¬
grouped, rearranged and reclassified wherever necessary to confirm with current year's figures.