4. Employee Benefits: [AS-15]
Defined Contribution Plans
Disclosures required under Accounting Standard 15 (Employee Benefits) (Revised 2005). The Company makes Provident Fund contributions to defined contribution plans for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
The Company has certain defined benefit obligations, including gratuity and leave encashment, which are required to be measured in accordance with Accounting Standard (AS) 15 - Employee Benefits, using actuarial assumptions.
During the previous years, including FV 2023-24, the liabilities for such obligations were recognized based on management estimates. For the year ended March 31, 2025, the Company obtained an actuarial valuation of its defined benefit obligations. The management has considered the actuarial valuation report as the basis for recognition and measurement of employee benefit liabilities for the current financial year.
Accordingly, the actuarial valuation as of March 31, 2025, has been relied upon for \ tonfirming the employee benefit obligations and related expenses for the current year.
5. Taxation
Provision for Current income tax liability of Rs. 325.70/- (PY: Rs. 163.95/-) has been made by the Company.
6. Events occurring after the date of Balance Sheet:
The Board of Directors in their meeting heid on 19th August 2025, approved a bonus issue of equity shares in the ratio of 21:1. The record date / allotment is to be subsequently determined and fractional entitlements (if any) will be settled as per the Articles and stock exchange practice. As this event occurred after the Balance sheet date but prior to authorisation of the financial statements, the basic and diluted earnings per share for all periods presented have been adjusted retrospectively in accordance with AS 20 (Earnings Per Share) and AS guidance.
8. In the opinion of the management, Current Assets, Loans and Advances have a value not less than what is stated in the accounts if realized in the ordinary course of business,
9. Operating Lease:
The Company has entered into operating leases for office and assets. There are escalation clauses of 5-6% in certain lease agreements. There are no restrictions imposed by lease arrangements. There are no subleases. Gross Rental expenses from operating leases recognized in the Profit and Loss Account for the year ended March 31, 2025 is Rs. 59.34/- (PY: Rs. 53.30/-). r
10. Disclosures under Section 22 of the Micro, Small and Medium Enterprises
The Ministry of Micro, Small and Medium Enterprises has issued an office memorandum dated 26th August, 2008 which recommends that Micro and Small Enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allocated after filing of the Memorandum in accordance with the 'Micro, \ Small and Medium Enterprises Development Act, 2006 (the Act). Accordingly, the disclosure in respect of the amounts payable to such enterprises has been made in the
financial statements based on information received and available with the Company. In view of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Act is not expected to be material. The company has not received any claim for interest from any supplier as at the balance sheet date.
• 1 Basic earnings per share are computed by dividing the profit / (loss) attributable to equity shareholders by the weighted average number of equity shares outstanding during the period. The Company issued bonus shares in the ratio of 21 (twenty-one) bonus equity share for every 1 (One) existing equity shares. The bonus was approved by the shareholders on 04th August, 2025 after 31st March 2025 (31 March 2025) and before the financial statements were authorised for issue. Accordingly, in accordance with AS 20, the basic and diluted earnings per share for the years ended 31 March 2025 and 31 March 2024 have been restated retrospectively as if the said bonus issue had been in effect throughout the earliest period presented.
16. Benami Transactions
There are no proceedings that have been initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.
17. Company Struck off
The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013.
18. Undisclosed Income
The Company does not have any transaction not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).
19. Other Statutory Information
(i) Since the company does not have any subsidiary the provisions of section 2 clause 87 of \ the Companies Act, 2013 read with Companies (Restriction on number of layers) Rules 2017 is not applicable to the company.
(ii) During the year no scheme of arrangements in relation to the company has been approved by the competent authority in terms of section 230 to 237 of the Companies Act, 2013. Accordingly aforesaid disclosure is not applicable since there was no such transactions.
(iii) The company does not have any such transaction which is not recorded in the discussed account that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act 1961 such as search or survey or any other relevant provisions of the income tax act 1961.
21.Legal Proceedings
The Company is not subject to any legal proceedings or claims during its ordinary course of business. Hence, there are no material or adverse effect on the Company's results.
22. The Company has used accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility, where audit trail feature was enabled. Further, audit trail feature has not been tampered with in respect of other accounting software.
23. As per Rule 3 of Companies (Accounts) Rules, 2014, amended on August 5, 2022, relating to maintenance of electronic books of accounts and other relevant books and papers, the books of account and other relevant books and papers maintained in electronic mode are accessible in India at all times, however the backup of the books of accounts and other books and papers maintained in electronic mode has been maintained on servers physically located in India on daily basis.
24. Previous year figures are regrouped and reclassified wherever necessary to make it more meaningful and comparable.
Diluted EPS equals basic EPS as there were no dilutive potential ordinary shares outstanding as at the respective Balance sheet dates.
| 