I. Provisions and Contingencies

a. Provisions involving substantial degree of estimation in measurement are recognized when there is a
present obligation as a result of past events and it is probable that there will be an outflow of resources.

b. Contingent liabilities are not recognized but are disclosed in the Notes when there is a possible obligation
or a present obligation that probably will not require an outflow of resources or where a reliable estimate of
the obligation cannot be made.

c. Contingent assets are neither recognized nor disclosed in the financial statements

J. Foreign currency transactions and translations

Transactions in foreign currencies entered into by the Company are acounted at the exchange rates pre¬
vailing on the date of the transaction or at rates that closely approximate the rate at the date of the trans¬
action. Monetary assets and liabilities denominated in foreign currency are restated at the exchange rate
prevalent on the Balance Sheet date and gain/ loss on such restatement is charged to the Statement of
Profit and Loss.

K. Borrowing Costs

Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalized
as part of the cost of such assets. A qualifying asset is one that necessarily takes a substantial period of time
to get ready for its intended use or sale. All other borrowing costs are charged to revenue.

L Earnings per Share

Basic earnings 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 shares outstanding during the year.

M. Cash and cash equivalents (for purposes of Cash flow statement)

Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances,
highly liquid investments that are readily convertible into known amounts of cash and which are subject to
insignificant risk of changes in value.

N. Cash Flow Statements

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of
transactions of non-cash nature, any deferrals or accruals of the past or the future operating cash receipts
or payments and item of income or expenses associated with investing or financing cash flows. Cash flow
from operating, Investing and Financing activities of the company are segregated accordingly. Amounts in
the financial statements are rounded off to the nearest rupee.

(Note: The Company has not received any information from its vendors regarding
their status under Micro, Small and Medium Enterprises Development Act, 2006.
Nonetheless, there are no amounts for a period beyond the stipulated period as specified
under Micro, Small and Medium Enterprises Act, 06.)

2.36 The Company has not generally called for confirmation from Trade payables, Trade receivables, unsecured loans, Loans and ad¬
vances, deposit from parties/depOSit with the parties etc. Management has however, Confirmed that these accounts are scrutinized
and that these are current and are recoverable and payables.

2.37 The company has converted from Private Limited to Public Limited during the reporting period and was listed On 19th of May
2025, on National Stock Exchange's Emerging Platform subsequent to the reporting period.

2.38 The Earnings per Share (EPS) figure provided in this report is calculated for a SixmOnth period. This metric is derived by dividing
the net income available to common shareholders by the weighted average number of Shares Outstanding during this timeframe.

2.39 Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's claSsifcation
/ disclosure under Schedule III Of the companies Act 2013.

2.40 Amounts in the financial statements are rounded off to the lakhs.