24 Earnings per share (EPS)

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 by the weighted average number of Equity shares outstanding during the year.

Note 25. Related Party Disclosures

Related party disclosures, in accordance with the Indian Accounting Standard 24 "Related Party Disclosures" are given
below:

Terms and conditions of transactions with related parties:

(1) Transaction entered into with related party are made on terms equivalent to those that prevail in arm's length
transactions. Outstanding balances at the year-end are unsecured and interest free. There have been no guarantees
provided or received for any related party receivables or payables.

(2) For the year ended 31 March 2025, the Company has not recorded any impairment of receivables relating to
amounts owed by related parties (March 31, 2024:Nil ). This assessment is undertaken each financial year through
examining the financial position of the related party and the market in which the related party operates.

Commitments with related parties

The Company has not provided any commitment to the related party as at March 31, 2025 (March 31, 2024: Nil)

Note 26 Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital and all other equity reserves attributable to the equity holders
of the Company. The primary objective of the Company's capital management is to ensure that it maintains an efficient capital structure and healthy capital
ratios in order to support its business and maximise shareholder value.

The Company determines the capital management requirements on the basis of Annual Operating Plan (AOP) and other strategic investment plans as
approved by the Board of Directors. The Company manages its capital structure and makes adjustments to it in light of changes in economic conditions or
its business requirements. To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to
shareholders or issue new shares. The Company owes debt to their directors as at balance sheet date.

Note 26(A) Impact of COVID-19 on financial statements

The company has considered internal and certain external source of information including credit reports, economic forecasts and industry reports up to the
date of approval of financial statements.

The company has used the principal of prudence in applying the judgements, estimates and assumptions.

Company expects to fully recover the carrying amount of trade receivables, inventories and investments. The eventual outcome of impact of global health
pandemic may be different from those estimated as on the date of approval of financial statements.

Based on the detailed assessment of the impact of COVID-19 on the operations of the company and ongoing discussion with vendors and service providers,
the management is confident to obtained regular supply of material and other services.

The outbreak of COVID-19 pandemic globally and in India is causing significant disturbance and shutdown of economic activities. The company has
evaluated impact of this pandemic on its business operations and based on its review and current indicators of future economic conditions, there is no
significant impact on its financial statements.

Note 27 Financial instruments - Fair values and risk management

The significant accounting policies, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are
recognised, in respect of each class of financial asset, financial liability and equity instrument are disclosed in Note 1 to the Financial Statements.

i) Valuation techniques and significant unobservable inputs
Fair value hierarchy

The Company uses the following hierarchy for determining and/or disclosing the fair value of financial instruments by valuation techniques:

(i) Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.

(ii) 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).

(iii) Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs)._

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.

Note 28 Financial risk management objectives and policies
Risk management framework

The Company's principal financial liabilities comprises of trade and other payables and financial liabilities.
The main purpose of these financial liabilities is to finance the Company's operations to support its
operations. The Company's principal financial assets include loans, trade and other receivables and cash and
cash equivalents that derive directly from its operations. The Company also holds FVTPL investments.

The Company has an effective risk management framework which helps the Board to monitor the risks
controls in key business processes. In order to minimise any adverse effects on the bottom line, the
Company takes various mitigation measures such as credit control, The Company's risk management
activities are subject to the management, direction and control of the management of the Company under
the guideline of the Board of Directors of the Company. The management ensures appropriate financial risk
governance framework for the Company through appropriate policies and procedures and that financial risks
are identified, measured and managed in accordance with the Company's policies and risk objectives. It is
the Company's policy that no trading in derivatives for speculative purposes may be undertaken. The
decision of whether and when to execute derivative financial instruments along with its tenure can vary
from period to period depending on market conditions and the relative costs of the instruments. The tenure
is linked to the timing of the underlying exposure, with the connection between the two being regularly
monitored.

The Company has exposure to the following risks arising from financial instruments:

Ý Credit risk ;

Ý Liquidity risk ; and

Ý Market risk

i. Credit risk

Credit risk is the risk that counter party will not meet its obligation leading to a financial loss. The
Company is exposed to credit risk arising from its operating activities primarily from trade receivables and
from financing activities primarily realting to investment in equity shares. The Company considers
probability of default upon initial recognition of assets and whether there has been a significant increase
in credit risk on an ongoing basis throughtout the reporting period. To assess whether there is a
significant increase in credit risk, the Company compares the risk of default occuring on the asset as at the
reporting date with the risk of default as at the date of initial recognition. This assessment is based on
available information and the business environment.

a) Trade and other receivables

The Company has a Credit Policy and extends credit to its customers based on customer's credit
worthiness, ability to repay, and past track record. The extension of credit is constantly monitored through
a review mechanism.

Impairment of trade receivables:

The impairment provisions for trade receivables are based on assumptions about risk of default and
expected cash loss rates. The Company uses judgement in making these assumptions and selecting the
inputs to the impairment calculation, based on Company's past history, existing market conditions as well
as forward looking estimates at the end of each reporting period i.e. a practical expedient. The Company
calculates expected credit loss allowance based on the ageing of the days the receivables are due.

Based on the assessment as at each reporting date, the expected credit loss allowance is Nil.

b) Financial Instruments and Cash Deposits

The credit risk from balances with Banks, current investments and other financial assets are managed in
accordance with company's policy. Investment of funds are primarily made in equity shares quoted in a
recognised stock exchange.

ii. Liquidity risk

Liquidity risk is the risk that the company may encounter difficulty in meeting its obligations. The company
prepares a detailed Annual Operating Plan (AOP) to assess both short term as well as long term fund
requirements. Detailed month-wise cash flow forecast is also carried out to determine the working capital
and other long term fund requirements. The company funds both these requirements through internal
accruals and short-term loans from the directors.

Exposure to liquidity risk

The following tables detail the Company's remaining contractual maturity for its financial liabilities with agreed
repayment and realisation periods. The tables have been drawn up based on the undiscounted cash flows of
financial liabilities based on the earliest date on which the Company can be required to pay and realise.

The company does not have any derivative financial liability as at the reporting date.

iii. Market risk

Market Risk is the risk that the fair value of the future cash flow will fluctuate because of changes in the
market prices such as currency risk, interest rate risk and commodity price 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 the Market interest rates.

Besides the impact of interest rate risk on the provision for retirement benefits, the company is not exposed to
significant interest rate risk at the respective reporting date as it does not have any borrowings.