x) Provisions, Contingent Liabilities and Contingent Assets :

The Company recognizes provisions when a present obligation (legal or constructive) as a result of a past event exists
and it is probable that an outflow of resources embodying economic benefits will be required to settle such obligation
and the amount of such obligation can be reliably estimated. If the effect of time value of money is material, provisions
are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When
discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. A disclosure
for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will
not require an outflow of resources embodying economic benefits or the amount of such obligation cannot be measured
reliably. When there is a possible obligation or a present obligation in respect of which likelihood of outflow of resources
embodying economic benefits is remote, no provision or disclosure is made. Contingent assets are not recognised but
disclosed where an inflow of economic benefits is probable.

xi) Earnings per equity share:

Basic earnings per share is calculated by dividing the profit or loss for the period attributable to the equity holders of the
Company by the weighted average number of ordinary shares outstanding during the year. For the purpose of calculating
diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted
average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity
shares.

xii) Dividend:

The Company recognises a liability for dividends to equity holders of the Company when the dividend is authorized and
the dividend is no longer at the discretion of the Company. As per the corporate laws in India, dividend is authorized
when it is approved by the shareholders. A corresponding amount is recognized directly in equity.

xiii) Goods and Service Tax:

GST credit on materials purchased for production / service availed for production / input service are taken into account
at the time of purchase. GST credit on purchase of capital items wherever applicable are taken into account as and when
the assets are acquired and said credit are reduced from the cost of the assets aquired.

The GST credits so taken are utilized for payment of GST liability on goods sold. The unutilized GST credit is carried
forward in the books.

(xiv) Segment reporting

The Chief Operational Decision Maker (CODM) monitors the operating results of its business Segments separately for the
purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated
based on profit or loss and is measured consistently with profit or loss in the financial statements. Operating segments
are reported in a manner consistent with the internal reporting to the CODM.

Accordingly, the Board of Directors of the Company is CODM for the purpose of segment reporting. Refer note 33 for
segment information presented.

(xv) Statement of Cash flows

Cash flows are reported using the indirect method, whereby profit / (loss) before tax is adjusted for the effects of
transactions of non cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows
from operating, investing and financing activities of the Company are segregated based on the available information.

(xvi) Recent accounting pronouncements

Ministry of Corporate Affairs ("MCA") notifies new standards or amendments to the existing standards under Companies
(Indian Accounting Standards) Rules as issued from time to time. During the year ended March 31, 2025, MCA has
notified Ind AS - 117 Insurance Contracts and amendments to Ind AS 116 — Leases, relating to sale and leaseback
transactions, applicable to the Company/ Group w.e.f. April 1, 2024. The Company/ Group has reviewed the new
pronouncements and based on its evaluation has determined that it does not have any significant impact in its financial
statements.

The above fair value hierarchy explains the judgements and estimates made in determining the fair values of the financial
instruments that are (a) recognised and measured at fair value and (b) measured at amortised cost for which fair values
are disclosed in the financial statements. To provide the indication about the reliability of the inputs used in determining
fair value, the Company has classified its financial instruments in to three levels prescribed is as under:

Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities

Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly
(i.e. as prices ) or indirectly (i.e. derived from prices)

Level 3 - Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs)

There were no transfers between the levels during the year
Valuation process

The finance department of the Company includes a team that performs the valuations of financial assets and liabilities
required for financial reporting purposes, including level 3 fair values. The fair valuation of level 1 and level 2 classified
assets and liabilities are readily available from the quoted prices in the open market and rates available in secondary
market respectively.

The carrying amount of trade receivable, trade payable, cash and bank balances, short term loans and advances, statutory
dues payable / receivable, short term borrowing, employee dues are considered to be the same as their fair value due to
their short-term nature.

25 Financial risk management

The Company's activities expose it to a variety of financial risks, including credit risk, market risk and liquidity risk. The
Company's primary risk management focus is to minimize potential adverse effects of market risk on its financial
performance. The Company's risk management assessment and policies and processes are established to identify and
analyse the risks faced by the Company, to set appropriate risk limits and controls, and to monitor such risks and
compliance with the same.

The Company's risk management is governed by policies and approved by the board of directors. The Company
identifies, evaluates and hedges financial risks in close co-operation with the Company's operating units. The Company
has policies for overall risk management, as well as policies covering specific areas, such as foreign exchange risk,
interest rate risk, credit risk, use of derivative and non-derivative financial instruments.

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's risk
management framework. The Company manages market risk through a finance department, which evaluates and
exercises independent control over the entire process of market risk management. The treasury department
recommends risk management objectives and policies, which are approved by Board of Directors. The activities of this
department include management of cash resources, borrowing strategies, and ensuring compliance with market risk
limits and policies.

The Company's risk management policies are established to identify and analyse the risks faced by the Company, to set
appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems
are reviewed regularly to reflect changes in market conditions and the Company's activities. The Company, through its
training and management standards and procedures, aims to maintain a disciplined and constructive control
environment in which all employees understand their roles and obligations.

The audit committee oversees how management monitors compliance with the company's risk management policies
and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the
Company. The audit committee is assisted in its oversight role by internal audit. Internal audit undertakes both regular
and ad hoc reviews of risk management controls and procedures, the results of which are reported to the audit
committee.

I Credit Risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the
Company. The Company is exposed to credit risk from its operating activities (primarily trade receivables), cash and cash
equivalents and other financial instruments.

The credit risk on cash and bank balances is limited because the counterparties are banks with high credit ratings
assigned by international credit rating agencies.

i) Financial assets that are neither past due nor impaired

Credit risk from balances with banks and financial institutions is managed by the Company's finance department in
accordance with the Company's assessment of credit risk about particular financial institution. None of the Company's
cash equivalents, including term deposits (i.e., certificates of deposit) with banks, were past due or impaired as at each
balance sheet date.

II Liquid Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity is
to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both
normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation.

j) Exposure to Liquid Risk:

III Market Risk

Market risk is the risk that the fair value or future cash flow of a financial instrument will fluctuate because of changes in
market factors. Market risk comprises three type of risks:

a) Currency Risk

b) Interest Risk

c) Price Risk

a) Currency Risk

The functional currency of the Company is Indian Rupee. The Company is not exposed to currency risk on account of
payables and receivables in foreign currency.

Company does not use derivative financial instruments for trading or speculative purposes.

b) Interest Risk

The Company has not made any borrowing, hence company is not exposed to Interest risk on account of any borrowing.

c) Price Risk

The Company has not made any Investment, hence company is not exposed to Price risk on account of any investment.
26 Capital Management:

The Company's capital management is intended to maximise the return to shareholders and benefits for other
stakeholders for meeting the long-term and short-term goals of the Company; and reduce the cost of capital through
the optimization of the capital structure i.e. the debt and equity balance.

The Company monitors the capital structure on the basis of Net debt to equity ratio and maturity profile of the overall
debt portfolio of the Company.

30. Additional Regulatory Information (Non Ind AS)

The disclosures required by amendment to Division II of Schedule III of the Companies Act,2013 are given only to the extent
applicable:

i. No proceedings have 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.

ii. The company does not have any borrowings from banks against the security of current assets.

iii. The Company has not been declared as a willful defaulter by any bank or financial institution or other lender in
accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

iv. The company has not entered in to any transaction with companies struck off under section 248 of the Companies
Act,2013.

v. The company has not taken any borrowing from the banks during the year under consideratoin, hence purpose for which it
has been utilised does not arise.

vi. Details in respect of pending satisfaction of charges with registrar of companies beyond the statutory period

33. Segment Reporting

The Company's management, consisting of the chief executive officer, the chief financial officer and the manager for
corporate planning, monitors the operating results of the below business segments separately for the purpose of making
decisions about resource allocation and performance assessment and accordingly, based on the principles for determination
of segments given in Indian Accounting Standard 108 "Operating Segments " and in the opinion of management the
Company is primarily engaged in the business of "Jobwork of Construction Activity". All other activities of the Company
revolve around the main business and as such there is no separate reportable business segment.

35. Subsequent Events:

Subsequent to Balance Sheet Date, there are no events occurred which require disclosure or adjustments in the financial
statements.

As per our report of even date attached herewith For and on behalf of the Board of Directors of

For, PANKAJ K SHAH ASSOCIATES For, Ambitious Plastomac Company Limited

Chartered Accountants

(Firm Regd.No. 107352W) _

(Pinkal R Patel) (Bakul Patel)

(Director ) (Director)

(DIN : 6512030 ) (DIN : 10561763)

[JAY P. SHAH] _

Partner (Monark Patel) (Hina D. Patel)

(M.No.139574) (Chief Financial Officer) (Company Secretary)

Place : Ahmedabad Place : Ahmedabad

Date : 30/05/2025_Date : 30/05/2025_