1. Bifurcation of Trade Payables has been determined by management and relied upon by the Auditors. The Auditor has not performed any procedure to determine whether the list is complete and accurate.

2. The Company is not able to identify micro, medium and small enterprises on the basis of information available with them.The Auditor has not performed any procedure to determine whether the list is complete and accurate.

26. Financial risk management objectives and policies

The companies activities expose it to a variety of financial risk: market risk, credit risk and liquidity risk. The company is focusing to foresee the unpredicatability of financial market and seeing to minimize potential adverse effects on its financial performance.

Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. Financial instruments affected by market risk include loans and borrowings and deposits.

Company is mainly effected by Interest rate risk.

-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 market interest rates. The Company's exposure to the risk of changes in market interest rates relates primarily to the borrowing.

Credit risk

Credit risk refers to the risk of default on its obligation by the counter party resulting in a financial loss.The maximum exposure to the credit risk at the reporting date is primarily from loans alongwith interest thereon for the year ended 31st March, 2025 and 31st March, 2024 respectively.

Credit risk on cash and cash equivalents is limited as the company has current account with bank.

Foreign Currency risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The Company's exposure to the risk of changes in foreign exchange rates relates primarily to the receivables from export debtors.

Liquidity risk

The company's principal sources of liquidity are cash and cash equivalents and investments in equity instruments.

The company believes that the working capital is sufficient to meet its current requirements. Accordingly no liqudity risk is perceived

As of March 31, 2025, the Company had a working capital of Rs.thousand 29,083.86 including cash and cash equivalents of Rs. thousand 21,346.31

As of March 31, 2024, the Company had a working capital of Rs. thousand 30,930.50 including cash and cash equivalents of Rs. thousand 21,489.45

27 Capital management

For the purpose of the Company's capital management, capital includes issued capital and all other equity reserves attributable to the equity shareholders of the company. The primary objective of the Company when managing capital is to safeguard its ability to continue as a going concern and to maintain an optimal capital structure so as to maximise the shareholder value.

28 The company being listed on stock exchange, therefore, has complied with all the notified applicable Accounting Standards read with General Circular 15/2013 dated 13.09.2013 of the Ministry of Corporate Affairs in respect of section 133 of the Companies Act, 2013.

29 Previous year figures have been regrouped/re-classified wherever considered to make comparable with the current year figures.

30 All notes annexed to and form integral part of the Balance Sheet and Statement of Profit & Loss Account.

31 In the view of limited number of employees, provision of employee benefit has not been calculated on the basis of acturial valuation and provided for on accural basis.

32 There is no prior period item, which is considered material for the purpose of disclosure in accordance with the Ind AS-8 on "Accounting Policies, changes in accounting estimates and errors.

Explanation to Key Financial Ratios Current Ratio

Current Ratio indicates a Company's overall liquidity position. It measures a Company's ability to pay short-term obligations or those due within one year. It is calculated by dividing the current assets by current liabilities.

Debt Equity Ratio

Debt Equity ratio is used to evaluate a Company's financial leverage. It is a measure of the degree to which a Company is financing its operations through debt versus wholly owned funds. It is calculated by dividing total debt by shareholder's equity.

Return on Net Worth Ratio

Return on Net Worth is a measure of profitability of a Company expressed in percentage. It is calculated by dividing total comprehensive income by average shareholder's equity.

Inventory Turnover Ratio

Inventory Turnover measures the efficiency with which a Company utilises or manages its inventory. It establishes the relationship between sales and average inventory held during the period. It is calculated by dividing turnover by average inventory.

Return on Capital Employed.

Return on Capital Employed indicates the ability of a Company's management to generate returns for both the debt holders and the equity holders. It measures a Company's profitability and the efficiency with which its capital is used. It is calculated by dividing profit before exceptional items, interest and tax by capital employed. Capital Employed = Tangible net worth Total debt Deferred tax liabilities.

Trade Receivable Turnover Ratio

Trade Receivable Turnover measures the efficiency at which the Company is managing the receivables. The ratio shows how well a Company uses and manages the credit it extends to customers and how quickly short term debt is collected or is paid. It is calculated by dividing turnover by average trade receivables.

Trade Payable Turnover Ratio

Trade payable turnover is the ratio of net credit purchases of a business to its average trade payable during the period. It measures short term liquidity of business since it shows how many times during a period, an amount equal to average trade payable is paid to suppliers by a business.

Net Capital Turnover ratio

Net Capital turnover, also known as asset turnover, is a ratio that compares a company's net sales to its average total assets. It indicates how efficiently a company is utilizing its assets to generate revenue. A higher capital turnover ratio suggests that a company is generating more sales per unit of investment, indicating better operational efficiency.

Net Profit Ratio

The net profit ratio is equal to how much net profit is generated as a percentage of revenue. It is calculated by dividing net profit by turnover.