2.08 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

Provision involving substantialdegree ofestimation in measurement is recognized when there is a presentobligation asa result of past events and itis probable that
there will beanoutflow of resources. Contingentliabilitiesare not recognized butare disclosed in the notes. Contingentassets are neither recognized nor disclosed in
the fina ncia l statements.

2.09 REVENUE RECOGNITION

Revenue is Recognised only when significant risk and rewards ofownership has been transferred to the buyer and it can be reliabily measured and its reasonable to
expect ultimate collection of it. Gross sales are of net trade discount and sales returns.

The Company adopts accrual concepts in preparation of accounts. Claims /Refunds not ascertainable with reasonable certainity are accounted for ,on final
settlement.

2.10 OTHER INCOME

Other Income is accounted for when right to receive such income is established.

2.11 EMPLOYEE BENEFITS
Gratuity

The Company hasanobligation towards gratuity,a defined benefitretirement plan covering eligible employees. The plan provides forlump sum payment tovested
employees at retirement, death while in employmentoron termination ofemploymentof an amount equivalentto 15 days salary payable foreach completed year
of service without any monetary limit. Vesting occurs upon completion of five years ofservice. Provision for gratuity has been made in the books as peractuarial
valuation done as at the end of the year.

Provident fund , ESIC and others

Company Make Contribution towards provident fund & ESIC for employees to the regulatory authorities.

2.12 TAXES ON INCOME

Income taxes are accounted for in accordance with Accounting Standard (AS-22) - "Accounting for taxes on income", notified under Companies (Accounting
Standard) Rules, 2014. Income tax comprises of both current and deferred tax.

Current tax is measured on the basis of estimated taxable income and tax credits computed in accordance with the provisions of the Income Tax Act, 1961.

The tax effectofthe timing differences thatresultbetween taxable income and accounting income andare capable of reversal in one or more subsequent yearsare
recorded as a deferred tax asset or deferred tax liability. They are measured using substantially enacted tax rates and tax regulations as of the Balance Sheet date.

Deferred taxassets arising mainly on accountof brought forward losses and unabsorbed depreciation under tax laws, are recognized, only if there is virtualcertainty
of its realization, supported by convincing evidence. Deferred taxassets on accountofothertiming differencesare recognized only to the extent there is a reasonable
certainty of its realization.

2.13 CASH AND CASH EQUIVALENTS

Cashandcash equivalents comprisesCash-in-hand,CurrentAccounts,Fixed Deposits with banks. Cash equivalentsare short-term balances (withan originalmaturity
of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to
insignificant risk of changes in value.

2.14 EARNINGS PER SHARE

Basic earning per share is computed by dividing the profit/ (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average
number of equity share outstanding during the year. Diluted earning per share is computed by dividing the profit/ (loss) after tax (including the posttax effectof
extraordinary items,ifany)asadjusted fordividend, interestand othercharges toexpense orincome (netof anyattributable taxes) relating tothe dilutivepotential
equity shares, by the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.

2.15 SEGMENT REPORTING

The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets
and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Inter-segment revenue is
accounted on the basis oftransactions which are primarily determined based on market/ fairvalue factors. Revenueand expenses have been identified to segments
on the basis of their relationship to the operating activities of the segment.

Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under
"unallocated revenue / expenses / assets / liabilities"

b) Benami Property held under Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder

During the year and in the previous year, 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.

c) Registration of charges or satisfaction with Registrar of Companies

There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

d) Relating to borrowed funds :-

i) Wilful defaulter - During the year and in the previous year, the Company is not declared as wilful defaulter by any bank or financial institution or other lender.

ii) Utilisation of borrowed funds & share premium

During the year, the Company has utilised borrowed funds strictly for purposes disclosed in the offer documents. The Company does not have any balance in the Securities
Premium Account, and there has been no utilisation of share premium during the year

iii) Borrowings obtained on the basis of security of current assets - Company is not required to filed Quarterly returns or statements of current assets

iv) Discrepancy in utilisation of borrowings - None

e) The company has not revalued any of its Property, Plant and Equipment, hence no disclosure is required.

f) There is no scheme of arrangement approved in terms of section 230 to 237 of Companies Act, 2013.

g) The company has neither advanced or loaned or invested funds nor received any advances (either borrowed funds or share premium or any other sources or kind of funds) from
any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries)

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

h) The title deeds of all the immovable properties disclosed in the financial statements are held in the name of the Company.

i) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

o. Segment Reporting

Based on the guiding principles of the accounting standards on 'Segment Reporting' (AS-17), notified under the Companies (Accounting Standards) Rules, 2014, and the Companies
(Accounting Standards) Amendment Rules, 2016, the company’s primary business segment is the manufacturing of Aluminium Profiles and other articles through Extrusion
process. Since the company operates solely in India, i.e., in only one business and geographical segment, no further disclosures are required under AS-17

p. Figures have been rounded off to the multiple of lakhs.

For A M G K & Associates

Chartered Accountants
FRN 005237N

Rupesh Kumar Singh (Shashi Kant Singh) (Randhir Singh)

Partner (Managing Director) (Director)

M. NO -568937 DIN - 00775112 DIN - 03061147

UDIN :- 25568937BMLETF8980

Date 02/06/2025 Suchitra Singh Shuchi

Place Noida iole time Director & CFO) (Company Secretary)

DIN -08586042