The management assessed that fair value of Trade Receivables,Loan Given, Cash and cash Equivalents, Bank Balances,Other Financial
Assets, Other Financial Liabilities approximate their carrying amounts.

B. Financial risk management

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

Ý Credit risk ;

Ý Liquidity risk ; and

Ý Market risk

i. Risk management framework

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's risk management
framework. The Company manages cash resources, borrowing strategies, and ensures compliance with market risk limits and
policies.

Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's activities.

The audit committee oversees compliance with the company's risk management policies and reviews the adequacy of the risk
management framework in relation to the risks faced by the Company.

ii. Credit risk

Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its contractual
obligations, and arises principally from the Company's receivables from customers and investments in debt securities.

Cash and other bank balances

The company maintains its Cash and cash equivalents and Bank deposits with banks with good past track record and high quality
credit rating and also reviews their credit-worthiness on an on-going basis.

Trade receivables

Credit risk is managed through credit approvals, ongoing credit evaluations of its customers' financial condition and monitoring the
creditworthiness of its customers.

(ii) Fair Value Hierarchy

All financial assets and liabilities measured at amortised cost.

(iii) Fair Value of Financial Assets & Financial Liabilites.

Considering the short term nature of Fiannacial Assets & Financial Liabilities fare value are equal to
amortised cost

1 Financial risk factors

The Company's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. The Company's primary focus is to foresee the
unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary market risk to the
Company is Interest Rate risk.

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

Company is not exposed to a number of any financial risks arising from natural business exposures as well as its use of financial instruments including
market risk relating to interest rate, foreign currency exchange rates. Senior management oversees the management of these risks with appropriate
financial risk governance framework for the Company.

2 Market risk

Market risk is the risk where the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market
prices comprise three types of risk: currency rate risk, interest rate risk and other price risks. Financial instruments affected by market risk include
loans and borrowings, deposits, investments, and derivative financial instruments. Foreign currency risk is the risk that the fair value or future cash flows
of a financial instrument will fluctuate because of changes in foreign exchange rates. Interest rate risk is the risk that the fair value or future cash flows
of a financial instrument will fluctuate because of changes in market interest rates. Presently company's financial instrument is not exposed to any
material market risk.

3 Credit risk

Customer credit risk is managed by each business unit subject to the Company's established policy, procedures and control relating to customer credit
risk management. Credit quality of a customer is assessed based on an extensive analysis and outstanding customer receivables are regularly
monitored.

Note No. 2.23 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. The primary objective of the Company's capital management is to maximise the shareholder value.

No changes were made in the objectives, policies or processes for managing capital during the years ended March 31, 2025 and March 31, 2024.

Note No. 2.25 - Additional disclosures as required under schedule III of the Companies Act 2013.

1) No immovable properties are held in name of the Company as at March 31, 2025 and as at March 31, 2024.

2) The company does not hold any Investment Property in its books of accounts, so fair valuation of investment property is not applicable.

3) The Company has not revalued any of its Property, Plant & Equipment in the current year & last year.

4) The company has not granted any loans or advances to promoters, directors, KMP's and the related parties that are repayable on demand or without specifying any terms or period of repayment.

5) No proceedings have been initiated or pending against the company under the Benami Transactions (Prohibition) Act,1988.

6) Company is not having any transaction with the Companies struck off under the Section 248 of the Companies Act 2013 or Section 560 of the Companies Act 1956 except as below:

Note No. 2.26

Recent accounting pronouncements:

A. Below is a summary of the new standards and key amendments that are effective for the first time for periods commencing on or after 1 April 2024
(i.e. years ended 31 March 2025):

Lease liability in sale and leaseback - Amendments to Ind AS 116 - On 9 September 2024, the MCA notified the narrow-scope amendments to the requirements for sale and leaseback
transactions in Ind AS 116 which explain how an entity accounts for a sale and leaseback after the date of the transaction. The amendments specify that, in measuring the lease liability
subsequent to the sale and leaseback, the seller-lessee determines 'lease payments' and 'revised lease payments' in a way that does not result in the seller-lessee recognisingany amount of
the gain or loss that relates to the right of use that it retains. This could particularly impact sale and leaseback transactions where the lease payments include variable payments that do not
depend on an index or a rate.

Insurance Contracts - Ind AS 117 - The MCA notified the new accounting standard Ind AS 117, 'Insurance Contracts', on 12 August 2024 replacing Ind AS 104, 'Insurance Contracts'. The new
standard requires an entity to apply Ind AS 117 for annual reporting periods beginning on or after 1 April 2024.

B. Standard issued but not effective

On 7th May, 2025, the MCA has notified amendment to IND AS 21 to help entities to determine whether a currency is exchangable into another currency and which spot exchange rate to
The Company does not expect these amendments to have a material impact on its financial statements.

Note No. 2.27

Figures for the previous years have been regrouped/reclassified wherever necessary, to conform to current period's classification.

For S. K. Mehta & Co. For and on behalf of

Chartered Accountants Trinity League India Limited

(Firm Reg. No.000478N)

Sd/- Sd/- Sd/-

CA Jayant Kumar Devinder Kumar Jain Madhulika Jain

Partner Managing Director Director

Membership No. 518718 DIN 00437646 DIN 00437683

Sd/- Sd/-

Place: Noida Gaurav Bajpai Summiti Jain

Date : May 30, 2025 Company Secretary Chief Financial Officer

(M. No. A54682)