28. Capital Risk Management

The Group aim to manage its capital efficiently so as to safeguard its ability to continue as a going concern and to optimise returns to
our shareholders

The capital structure of the Group is based on management's judgement of the appropriate balance of key elements in order to meet
its strategic and day-to-day needs. We consider the amount of capital in proportion to risk and manage the capital structure in light of
changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital

The Group's policy is to maintain a stable and strong capital structure with a focus on total equity so as to maintain investor, creditors

29. Contingent Liabilities: Nil (Previous Year - Nil)

30. Financial risk management objectives and policies

The Group's principal financial liabilities comprise trade and other payables. The main purpose of these financial liabilities is to finance
the Group's operations. The Group's principal financial assets include loans, trade and other receivables, and cash and cash
equivalents that derive directly from its operations.

The Group's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk.

The Group's focus is to foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial
performance.

Market Risk

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

Credit Risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a
financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables and deposits to landlords)
and from its financing activities. The Group generally doesn't have collateral.

Trade Receivables and Security Deposits

Customer credit risk is managed by business through the Group's established policy, procedures and control relating to customer
credit risk management. Credit quality of each customer is assessed and credit limits are defined in accordance with this assessment.
Outstanding customer receivables and security deposits are regularly monitored.

Liquidity Risk

The Group's principal source of liquidity is cash and cash equivalents and the cash flow that is generated from operations. The Group
has no outstanding bank borrowings. The Group believes that the working capital is sufficient to meet its current requirements.
Accordingly, no liquidity risk is perceived.

31. Certain Balances of parties under sundry debtors, creditors, loans and advances are subject to confirmations/reconciliation.

32. There was no expenditure/earning in Foreign Currency during the year.

For S C Mehra & Associates LLP For Osiajee Texfab Limited

Chartered Accountants

Firm Reg. No : 106156W/W100305

Sd/- Sd/- Sd/-

(CA S C Mehra) (Vibha Jain) (Reema Saroya)

Partner Director Managing Director

M. No: 039730 DIN: 09191000 DIN: 08292397

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Place : Hoshiarpur (Hemant Padmakar Chavan) (Moinka )

Date:30.05.2025 Chief Financial Officer Company Secretary