36) GST credit receivable / availed are treated as an asset with relevant expenses being accounted net of such credit and the same is reduced to the extent of their utilizations.

37) During the previous year, vehicle purchased and considered as an asset by the Company is registered in the name of one of the Directors. This vehicle is being used by the Company for business purpose.

38) During the year, the Company has undertaken a review of all property, plant and equipment & Intangible assets and in the opinion of management, there is no impairment of assets as on balance sheet date and no provision for impairment is required to be recognized for the year.

39) Besides debit / credit in previous year adjustment account, amounts related to previous years arisen & settled during the year have been debited / credited to the respective heads of accounts.

40) The Employee’s Gratuity Fund Scheme is managed by LIC. The present value of obligation is determined based on actuarial valuation using projected unit credit method. The following tables set out the funded status of the gratuity plan recognised as per the company’s financials at 31.03.2025.

42) Trade receivable includes outstanding amount of Rs.250.97 lacs from Microsync Information Technology Co LLC. , a 100 percent subsidiary company acquired during the year.

43) Trade receivable includes old outstanding amount of Rs.293.17 lacs from Sidilega Private Hospital, Botswana. The company has sent a legal notice to the party through an advocate for recovery of the amount. The management believes that amount is recoverable and good; hence no provision has been made in the books of accounts.

47) SEGMENT REPORTING

Primary Segment Information based on business segments

The company has 2 primary reportable business segments: IT related services & Trading of IT hardware and software. The segmental financial information is as follows:

(f) Ben ami Property

The Company did not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

(g) Borrowings secured against current assets

The Statement of current assets filed by the Company with banks are in agreement with the books of accounts and there are no material deviations.

(h) Willful Defaulter

The Company had not been declared a willful defaulter by any bank or financial institution or other lender (as defined under the Companies Act, 2013) or consortium thereof, in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India.

(i) Relationship with Stuck off Companies

The Company did not have any transactions with Companies struck off under Section 248 of Companies Act, 2013 or Section 560 of Companies Act, 1956 considering the information available with the Company.

(j) Utilisation of borrowed funds

i. The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

1.1. 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) or

i.ii. Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

ii. The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

11.1. 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) or

ii.ii.Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(k) Details of Crypto Currency or Virtual Currency

The Company did not trade or invest in Crypto Currency or virtual currency during the financial year. Hence disclosure relating to it is not applicable.

(l) Undisclosed Income

The Company do not have any transaction which are not recorded in the books of accounts that has been surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961 during any of the years.

(m) Valuation of Property, Plant & Equipment, intangible assets and investment property

The Company has not revalued its property, plant and equipment (including Right of Use Assets) or intangible assets or both during the current or previous year.

(n) Loans to related parties and others

The Company had not granted any loans or advances in the nature of loans to promoters, directors, KMP's and the related parties (as defined under Companies Act, 2013), except to 100 % owned foreign subsidiary, either severally or jointly with any other person that:

i. Are repayable on demand

ii. Without specifying any terms or period of repayment

(o) The Company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies (ROC) beyond the statutory period.

(p) Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under the Companies Act, 2013.

49) Events occurring after the Balance Sheet date

No adjusting or significant non-adjusting events have occurred between 31 March 2025 and the date

of authorisation of these standalone financial statements.

50) Previous year’s figures have been regrouped / rearranged wherever necessary to make them comparable with this year’s figures.