(xi) Accounting for provisions, contingent liabilities and contingent assets

Provisions are recognized, when there is a present legal or constructive obligation as a result of past events,
where it is probable that there will be outflow of resources to settle the obligation and when a reliable estimate
of the amount of the obligation can be made. Where a provision is measured using the cash flows estimated
to settle the present obligation, its carrying amount is the present value of those cash flows. Where the effect
is material, the provision is discounted to net present value using an appropriate current market-based pre-tax
discount rate and the unwinding of the discount is included in finance costs.

Contingent liabilities are recognised only when there is a possible obligation arising from past events, due
to occurrence or non-occurrence of one or more uncertain future events, not wholly within the control of the
Company, or where any present obligation cannot be measured in terms of future outflow of resources, or where
a reliable estimate of the obligation cannot be made. Obligations are assessed on an ongoing basis and only
those having a largely probable outflow of resources are provided for.

Contingent assets are not disclosed in the financial statements unless an inflow of economic benefits is probable.

(xii) Earnings per share

Basic Earnings per share is calculated by dividing the net profit / (loss) for the period attributable to the equity
shareholders by the weighted average number of equity shares outstanding during the period. The Company did
not have any potentially dilutive securities in any of the year presented.

Basic EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the company by
the weighted average number of Equity shares outstanding during the year.

Diluted EPS amounts are calculated by dividing the profit attributable to equity holders of the company (after adjusting
profit impact of dilutive potential equity shares, if any by the aggregate of weighted average number of Equity shares
outstanding during the year and the weighted average number of Equity shares that would be issued on conversion of
all the dilutive potential Equity shares into Equity shares.

(a) Financial Risk Management

The Company’s financial liabilities comprise mainly of other payables. The Company’s financial assets comprise
mainly of investments, cash and cash equivalents, trade receivables

The Company’s activities exposes it to Liquidity Risk, Market Risk and Credit risk. The Board of Directors reviews
and agrees policies for managing each of these risks, which are summarised as below.

i. Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counter-party fails to meet its
contractual obligations. The Company is exposed to credit risks from its operating activities, primarily trade
receivables, cash and cash equivalents, deposits with banks and other financial instruments. To manage
the credit risk from trade receivables, the Company periodically assess financial reliability of customes,
taking into account the financial condition, current economic trends, and analysis of historical bad debts
and ageing of accounts receivable. Individual risk limits are set accordingly. The Company considers the
probablity of default upon initial recognition of asset and whether there has been a significant increase in
credit risk on an ongoing basis through each reporting period.

ii. 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. The company does not have interest rate risk and currency risk. The company is exposed
to other price risk that the fair value of a Investments will fluctuate due to changes in market traded price.

iii. Liquidity risk

The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that
are settled by delivering cash or another financial asset. Liquidity risk management implies maintenance
sufficient cash including availability of funding through an adequate amount of committed credit facilities to
meet the obligations as and when due.

The Company manages its liquidity risk by ensuring as far as possible that it will have sufficient liquidity
to meet its short tem and long term liabilities as and when due. Anticipated future cash flows, undrawn
committed credit facilities are expected to be sufficient to meet the liquidity requirements of the Company.

(b) Financial assets and liabilities

The following table shows the carrying amounts and fair values of financial assets and financial liabilities,
including their levels as on 31st March 2025 are presented below.

For the purpose of the Company’s capital management, capital includes issued capital and all other equity reserves
attributable to the equity shareholders of the Company. The primary objective of the Company when managing
capital is to safeguard its ability to continue as a going concern and to maintain an optimal capital structure so as to
maximize shareholder value. As at 31st March, 2024, the Company has only one class of equity shares and has no
debt. Consequent to such capital structure, there are no externally imposed capital requirements. In order to maintain
or achieve an optimal capital structure, the Company allocates its capital for the re-investment into business based on
its long term financial plans.

The company has identified business segments as its primary segment. Business segments are primarily sale &
purchase of equity shares. Segments have been identified taking into the account the nature of the products and the
differing risks & returns. Segment report is attached as below:

Note : 24

There are no significant subsequent events that would require adjustments or disclosures in the financial statements
as on the balance sheet date.

Reason where variance is more than 25%:

* Current ratio has decreased from last year due to increase in current liabilities and assets during the year as compared
to last year.

** During the year the company’s has incurred loss and thus the Net Profit after tax, Return on Equity, Net Capital
Turnover Ratio and Return o Capital Empoyed is negative as compared to previous year.

Note: 26 Earnings and expenses incurred in Foreign currency

During the year the company has neither earned nor incurred any expenses in foreign currency in financial year 2023¬
24.

Note: 27 Other Disclosures

a) The Company do not have any Benami property, where any proceeding has been initiated or pending against the
Company for holding any Benami property.

b) Transaction with struck off companies: The Company does not have any transactions with companies struck- off
under Section 248 of the Companies Act, 2013.

c) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

d) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or
on behalf of the Company (Ultimate Beneficiaries) or;

(ii) Provide any guarantee, security or the like to or on behalf of the Ultimate beneficiaries.

e) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding
Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or
on behalf of the Funding Party (Ultimate Beneficiaries) or;

(ii) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.”

f) The Company do 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).

g) The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post¬
employment benefits received Presidential assent in September 2020. The Code has been published in the
Gazette of India. However, the date on which the Code will come into effect has not been notified. The company
will assess the impact of the Code when it comes into effect and will record any related impact in the period the
Code becomes effective.

h) The Company is not declared wilful defaulter by any bank or financial institution or lender during the year.

i) The Company has used accounting software for maintaining its books of account, which has a feature of recording
audit trail (edit log) facility and the same has been operative throughout the year for all relevant transactions
recorded in the respective software. Further, the audit trail feature has not been tampered with and the audit trail
has been preserved by the Company as per statutory requirements.

Note: 28 Other Disclosures

Figures for the previous years have been regrouped wherever necessary to conform to current year’s presentation.

For Tomorrow Technologies Global Innovations Limited

As per our report Of Even Date

For GUPTA RAJ & CO SANGITA KISHOR OSTWAL KISHOR P. OSTWAL MAYUR S. DOSHI

Chartered Accountants NON EXECUTIVE DIRECTOR MANAGING DIRECTOR DIRECTOR

Firm Reg No : 001687N (DIN : 00297685) (DIN : 00460257) (DIN : 02220572)

CA. Nikul Jalan ARUN KUMAR JAIN RAMKRIPAL PRASHANT VERMA

Partner DIRECTOR DIRECTOR

Membership No. 112353 (DIN : 02556726) (DIN : 00956770)

UDIN: 25112353BMIXYL3552

Place: Mumbai ASHISH JAIN RACHNA MUKESH VYAS

Date : 27/05/2025 CHIEF FINANCIAL OFFICER COMPANY SECRETARY