Provision, Contingent Liabilities and Contingent Assets: A provision is recognized when the company has a present obligation as a result of past event and is probable that an outflow of resources will be required to settle the obligation, in respect of which reliable estimates can be made. Provisions are determined based on best estimates required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not recognized in the financial statement. A contingent assets is neither recognized nor disclosed in the financial 13.l. | statements._\

13.m. Events occurring after Balance sheet date_

Events occurring after the balance sheet date are those significant events, both favorable and unfavorable, that occur between the balance sheet date and the date on which the financial statements are approved by the Board of Directors in the case of a company, and, by the corresponding approving authority in the case of any other entity. Type of events can be _ identified :_

(a) those which provide further evidence of conditions that existed at the balance sheet date; and

(b) those which are indicative of conditions that arose subsequent to the balance sheet date.

Earning per Share: - Basic earning per share is computed by dividing the net profit after tax by the weighted average number of equity shares outstanding during the period diluted earning per share is computed by dividing the profit after tax by the weighted average number of equity shares considered for deriving basic earnings per share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential 13.n. equity shares.

13.o. Impairment of Property, Plant & Equipment

The carrying amount of assets are reviewed for impairment at each reporting date. An impairment loss is recognised for the amount by which the assets' carrying amount exceeds its recoverable amount. The recoverable amount is the higher of the assets net selling price and value in use. To calculate value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market rates and risk specific to the asset. For an asset that does not generate largely independent cash flows, the recoverable amount is determined for the cash generating unit to which the asset belong. Net selling price is best estimate of the amount obtainable from sale of the asset in an arm's length transactions between knowledgeable, willing parties, less cost of disposal.

13.p. Foreign Currency Transaction: The Company doesn't have any foreign Currency Transaction The Company has maintained its books of accounts using accounting software that includes an audit trail (edit log) feature. This feature has been operational throughout the financial year for all transactions recorded in the software. The audit trail has not been tampered with, and it 13.q. | has been preserved in accordance with statutory requirements for record retention._

FOR B MANNA & CO. For & On Behalf of Board of Directors

Chartered Accountants KANDARP DIGI SMART BPO LTD.

FRN:0325326E

Biswan ath Manna Pankaj Rai Sunil Kumar Rai

(Proprietor) Director Managing Director

M No.061940 DIN: 05250574 DIN: 01989744

UDIN:24061940BKEPHC7135

Parbind Jha Anisha Kumari

Place: New Delhi CFO Company Secretary

Date:30/05/2024 M.No.67823