9. SEGMENT REPORTING IND AS 108

In accordance with IND AS 108 on Segment Reporting, the Company has only one reportable business segment. Hence, segment reporting is not applicable to the company.

10. ACCOUNTING FOR TAXES ON INCOME:

In accordance with IND AS 12 there is no deferred taxes liability/assets during the year, however there are brought forward business loss and unabsorbed depreciation on which deferred tax assets emerge which has not been recognised as there is no reasonable certainty that sufficient future taxable income will be available against which such deferred tax asset can be realized.

11. OTHER REGULATORY REQUIREMENTS

• The Title Deed of All the Immovable Property are in the name of Company.

• There is no any Proceeding have been initiated or pending on or against of the company for holding any benami Property under the Benami Transaction (Prohibition) Act, 1988 (section 45 of 1988) and the rules made thereunder.

• Company does not have any borrowing from the bank or financial institution on the basis of security of current assets.

• Since the company does not have any loan from bank or financial institution or other lender hence cannot be declared a wilful defaulter by bank or financial institution.

• There are no any transaction with "the Companies struck off under section 248 of the companies Act 2013 or Section" 560 of Companies Act 1956.

• There is no any charge or Satisfaction yet to be registered with the Registrar of the companies beyond the statutory period.

• The Company is not covered Under Section 135 of the Companies Act 2013 hence This Clause in Not Applicable to the Company.

• Company has not traded or invested in crypto Currency or Virtual Currency during the financial Year.

13. Other than in the normal and ordinary course of business there are no funds that have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other persons or entities, including foreign entities (“Intermediaries”), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (“Ultimate Beneficiaries”) by or on behalf of the Company; or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

There have been no funds that have been received by the Company from any persons or entities, including foreign entities (“Funding Parties”), with the understanding, whether recorded in writing or otherwise, that the Company shall directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever (“Ultimate Beneficiaries”) by or on behalf of the Funding Party or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries

14. The figures of the previous year have been regrouped /rearrange wherever necessary to correspond with current year figures.

15. Note 1 to 22 forms an integral part of the accounts for the year ended March 31, 2025.