j) Provisions and contingencies

The Company recognizes a provision when there is a present obligation as a result of past (or obligating) event that
probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A
disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but
probably will not, require an outflow of resources. When there is a possible obligation or a present obligation that the
likelihood of outflow of resources is remote, no provision or disclosure is made.

Provisions for onerous contracts, i.e. contracts where the expected unavoidable costs of meeting the obligations under
the contract exceed the economic benefits expected to be received under it, are recognized when it is probable that an
outflow of resources embodying economic benefits will be required to settle a present obligation as a result of an
obligating event, based on a reliable estimate of such obligation.

k) Impairment of assets

The Company periodically assesses whether there is any indication that an asset or a group of assets comprising a cash
generating unit may be impaired. If any such indication exists, the Company estimates the recoverable amount of the
asset. For an asset or group of assets that do not generate largely independent cash inflows, the recoverable amount is
determined for the cash-generating unit to which the asset belongs. If such recoverable amount of the asset or the
recoverable amount of the cash generating unit to which the asset belongs is less than its carrying amount, the carrying
amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognized in the
Statement of profit and loss. If at the balance sheet date, there is an indication that if a previously assessed impairment

loss no longer exists, the recoverable amount is reassessed and the asset is reflected at the recoverable amount subject to
a maximum of depreciable historical cost. An impairment loss is reversed only to the extent that the carrying amount of
asset does not exceed the net book value that would have been determined; if no impairment loss had been recognized.

l) Income-tax

Income-tax expense comprises current tax (i.e. amount of tax for the year determined in accordance with the income-tax
law) and deferred tax charge or credit (reflecting the tax effects of timing differences between accounting income and
taxable income for the period). The deferred tax charge or credit and the corresponding deferred tax liabilities or assets
are recognized using the tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax assets are recognized only to the extent that there is reasonable certainty that the assets can be realized in
future; however, where there is unabsorbed depreciation or carry forward of losses, deferred tax assets are recognized
only if there is virtual certainty of realization of such assets. Deferred tax assets are reviewed as at each balance sheet
date and written down or written up to reflect the amount that is reasonably/ virtually certain (as the case may be) to be
realized.

The Company offsets, on a year on year basis, the current tax assets and liabilities where it has a legally enforceable
right and where it intends to settle such assets and liabilities on a net basis.

m) Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders by
the weighted average number of equity shares outstanding during the period. Partly paid equity shares are treated as a
fraction of an equity share to the extent that they are entitled to participate in dividends relative to a fully paid equity share
during the reporting period. The weighted average number of equity shares outstanding during the period is adjusted for
events such as bonus issue that have changed the number of equities shares outstanding, without a corresponding change in
resources.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity
shareholders and the weighted average number of shares outstanding during the period are adjusted for the effects of all
dilutive potential equity shares.

Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per
share or increase the net loss per share. Potential dilutive equity shares are deemed to be converted as at the beginning of
the period, unless they have been issued at a later date. Dilutive potential equity shares are determined independently for
each period presented.

n) Investments

Current investments are carried at the lower of cost and fair value. Non-current investments/trade investments are
carried at cost less any other-than-temporary diminution in value, determined on the specific identification basis. Profit
or loss on sale of investments is determined as the difference between the sale price and carrying value of investment,
determined individually for each investment.

2.32 Exceptional items

Statutory impact of new Labour Codes

On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code
on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 -consolidating 29 existing labour laws. The Ministry of
Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations.The Company has
considered restructured compensation of its employees and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs and legal
opinion. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as
“Statutory impact of new Labour Codes” under “Exceptional Items” in the statement of profit and loss for the year ended March 31, 2026.

2.33 During the year, the Company reversed a sale that had been recognised in the financial year ended March 31, 2025, as the said transaction did not qualify for
revenue recognition in that year. Consequent to the reversal, the related goods, against which the cost of goods sold had been recognised in the prior period,
have been reinstated in inventory at their carrying cost. The net effect of the sale reversal and the corresponding inventory adjustment,has been disclosed
separately as a prior period item in the Statement of Profit and Loss for the year ended March 31, 2026.

2.36 In the opinion of the Board and to the best of its knowledge and belief, the value on realization of assets other than Property, Plant and Equipment, intangible assets and non-current investments
will, in the ordinary course of business, not be less than the amounts at which they are stated in the Balance Sheet.

2.37 DETAILS OF UTILISATION OF BORROWINGS

The Company had utilised the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date.

2.38 DETAILS OF TITLE DEEDS OF IMMOVABLE PROPERTY NOT HELD IN THE NAME OF THE COMPANY

There are no immovable properties held by the Company at the end of current year and previous year.

2.39 DETAILS OF REVALUATION OF IMMOVABLE PROPERTY

The Company has not revalued any of the immovable properties during the current year and previous year.

2.40 DETAILS OF REVALUATION OF INTANGIBLES

The Company has not revalued any of the intangibles during the current year and previous year.

2.41 AGEING SCHEDULE OF CAPITAL WORK-IN-PROGRESS

There are no capital work in progress at the end of current year and previous year.

2.42 COMPLETION SCHEDULE OF CAPITAL WORK-IN-PROGRESS WHICH IS OVERDUE OR HAS EXCEEDED THE COST

There are no capital work in progress which is overdue or has exceeded the cost at the end of current year and previous year.

2.43 INTANGIBLE ASSETS UNDER DEVELOPMENT

There are no projects as Intangible assets under development as at March 31, 2026 and March 31, 2025, whose completion is overdue or cost of which has exceeds in comparison to its original plan

2.44 DETAILS OF BENAMI PROPERTY HELD

There are no proceedings that have been initiated or pending against the Company for holding benami property under the Benami Transactions (Prohibitions) Act, 1988.

2.45 ADDITIONAL DISCLOSURES WITH RESPECT TO LOANS AND ADVANCES

The Company has not advanced any loans to promoters or directors or KMPs or any other related parties and also there are no loans and advances outstanding at the year end receivable from
promoters or directors or KMPs or any other related parties.

2.46 DETAILS OF SECURITY OF CURRENT ASSETS AGAINST BORROWINGS

The Company has filed quarterly returns or statements of current assets with banks / financial institutions in respect of borrowings. The details of the same are as under:

2.52 COMPLIANCE WITH APPROVED SCHEME(S) OR ARRANGEMENTS

There are no approved schemes or arrangements which has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

2.53 DETAILS OF UTILISATION OF BORROWED FUNDS AND SHARE PREMIUM

a. 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:

- 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

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

b. 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:

- Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

- Provide any guarantee, security or the like on behalf of the ultimate beneficiaries

2.64 DETAILS OF GRANTS OR DONATIONS RECEIVED

The Company is not a Section 8 Company and has not received any grants or donations during the current year and previous year.

2.65 DETAILS OF UNDISCLOSED INCOME

There are no transactions not recorded in the books of accounts that has been surrendered or disclosed as income during the current year and previous year in the tax
assessments under the Income-tax Act, 1961.

2.66 DETAILS OF CRYPTO CURRENCY OR VIRTUAL CURRENCY

The Company has not traded in any crypto currency or virtual currency during the current year and previous year.

2.67 During the financial year ended March 31, 2026, the Company acquired the business undertakings of Hindustan Springs Manufacturing Co. and Universal Automobile and Dairy
Products (together, the "Firms"), both partnership firms, by way of slump sale. Each undertaking was transferred and acquired as a going concern for a lump-sum consideration,
without assigning individual values to the assets and liabilities transferred.

The acquisition has been accounted for as a business combination. The identifiable assets acquired and liabilities assumed have been recognised at their respective fair values as
at the acquisition date. The total purchase consideration was ^900.00, of which ^206.05 has been discharged and the balance of ^693.95 remained outstanding as at March 31,
2026. The excess of the purchase consideration of ^900.00 over the net identifiable assets acquired of ^286.86 has been recognised as goodwill of ^613.14.

2.68 Previous year figures have been regrouped where necessary to conform with current year's classification / disclosure.