Short-term employee benefits are recognised as an expense at the undiscounted amount in the profit and loss account of the year in which the related service is rendered.

Defined Contribution Plan

Contribution to provident fund is made monthly and charged to revenue on accrual basis.

Defined Benefit Plan

Defined Benefits in the form of Gratuity are considered as defined obligations and are provided for on the basis of an Actuarial Valuation, as at the date of Balance Sheet. The Company has taken Insurance cover for payment of gratuity to its regular Employees and partly payments made to LIC are treated as part of plan Assets.

The Company is committed to upholding the rights and welfare of its women employees, if any, and has complied with the provisions of the Maternity Benefit Act, 1961, and the rules made thereunder, as amended from time to time. All eligible women employees are provided maternity leave and other benefits in accordance with the applicable provisions of the Maternity Benefit Act, 1961.

The Company continues to remain in full compliance with the provisions of the Maternity Benefit Act, 1961, and confirms that there have been no instances of non-compliance or adverse findings in this regard during the financial year under review.

With effect from November 21, 2025, the Government of India has consolidated existing labour legislations into a unified framework comprising of four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Company has estimated and recorded past service cost which is not material based on the best available information and review of the existing wage structure. The Company continues to monitor the finalization of Central/State Rules and clarification from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effect based on such developments and consequent Management decisions in this regard.

32 Other statutory information:

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

b) The Company does not have any transactions with companies struck off.

c) The Company has not traded or invested in Cryptocurrency or Virtual Currency during the financial year.

d) The Company has 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 has 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 does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the period 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 Company has used the borrowings for the specific purpose for which it was taken.

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

33 I n the opinion of the Board, any of the Assets, other than property, plant & equipment have a value on realization in the ordinary course of business, atleast equal to the amount at which they are stated in the Balance Sheet. The provision for other known liabilities is adequate and not in excess of what is required.

34 The accounts of certain loans and advances given/ received are however, subject to formal confirmations/ reconciliations and consequent adjustments, if any. The management does not expect any material difference affecting the current year's financial statements on such reconciliation/ adjustments.

35 The Company has completed Initial Public Offering (IPO) of its 37,50,000 Equity Shares by way of Fresh Equity Shares at a price of 250 per share. The Company's Equity Shares got listed on SME Platform of BSE Limited on July 29, 2025.

The company has invested the above unutilized amount of Rs.66.43 Crore in the form of fixed deposit.

36 Balances received in advance and balances due from Sundry Debtors included in financial statements are subject to reconciliation and confirmation. Consequent adjustments thereof, if any, will be given effect to in the books of account in the year of completion of the reconciliation process.

37 Advances given and balances due to Sundry Creditors included in financial statements are subject to reconciliation and confirmation. Consequent adjustments thereof, if any, will be given effect to in the books of account in the year of completion of the reconciliation process.

38 Previous year's figures have been regrouped or re classified wherever necessary to make them comparable with those of the current year.