13. Provision, Contingent Liabilities and Contingent Assets

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.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and
adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount
reported in the financial statements/information may not necessarily be same as those appearing in the respective audited
financial statements for the relevant years.

2. Post Employment Benefits:

The Company has not valued its obligations related to Gratuity for F.Y. 2024-25

3. Segment Reporting

The Company at present is engaged in the IT Services & Printing & Packaging Services but reportable segment as per the
requirement of AS - 17 is only one i.e. Printing and Packaging Service.

As per our report of even date For and on behalf of the Board of Directors

Ekennis Software Service Limited

For A Y & Company

_-sd_-

Firm Registration No. 020829C -sd-

Chartered Accountants ^{Manisha Sharma Ruchita J}°^shi

Chairman Cum Managing Director Non Executive

Director

-sd- DIN: 08377458 DIN: 09366575

CA Arpit Gupta

Partner

Membership No. 421544

-sd-

UDIN :25421544BMIUYC1380

Place : Bengaluru ^{Lalitha Padmanabhan}

Date : 26.05.2025 ^Company ^retaty