During the financial year ended March 31, 2025, the Company completed the closure of its wholly-owned subsidiary based in Dubai. The decision to wind down the subsidiary was taken as part of the Company's strategic realignment and focus on core geographies. The closure process was finalized in May 2024, including settlement of all outstanding liabilities, disposal of assets, and completion of applicable regulatory requirements in the UAE.The impact of the closure on the Group's consolidated financial statements for the year ended March 31, 2025, is not material.This transaction does not have a continuing effect on the Group's operations or financial position going forward.

24.1 Defined Benefit plans :

a. The employees' gratuity fund scheme managed by Life Insurance Corporation of India for the Company is a defined benefit plan. During the year the company paid Rs. 2.99 Lacs (Pre. Year Rs. 0.53 Lacs ) for future gratuity benefits of the employees of company.

24.2 b.Company has made provision for benefit related to the leave encashment as per the policy of the company.

30 Various items included under the head Current Assets, Loan & Advances, as well as Current Liabilities are subject to confirmation / reconciliation.

31 In the opinion of the Management, the value on realization of loans and advances, and other current assets will be at least equal to the amounts stated in the books of accounts, if realized in the ordinary course of the business.

32 Amortization of lease hold land is being done as per the Ind AS 116 using the modified retrospective method, with the date of initial application on April 01 ,2020

38 |Segment Reporting : Not Applicable

39 These financial statements have been prepared in the format prescribed by the revised Schedule IH(Division II) to the companies Act 2013. Previous period figures have been recasted/ restated to confirm to the current period Figures. Current period figure have been rounded off to the nearest Rs. in Lacs)