j. PROVISIONS AND CONTINGENCIES

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of
a past event, it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions are
measured at the best estimate of the expenditure required to settle the present obligation at the reporting
date.

Provisions are determined by discounting the expected future cash flows (representing the best estimate
of the expenditure required to settle the present obligation at the balance sheet date) at a pre-tax rate that
reflects current market assessments of the time value of money and the risks specific to the liability. The
unwinding of the discount is recognized as finance cost. Expected future operating losses are not provided
for.

Contingent liabilities are disclosed when there is a possible obligation arising from past events, the
existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain
future events not wholly within the control of the Company or a present obligation that arises from past
events where it is either not probable that an outflow of resources will be required to settle the obligation or
a reliable estimate of the amount cannot be made.

k. EMPLOYEE BENEFITS

(i) SHORT-TERM OBLIGATIONS

Short-term employee benefits are recognized as an expense at the undiscounted amount in the Statement
of Profit and Loss for the year in which the related services are rendered. The Company recognises the
costs of bonus payments when it has a present obligation to make such payments as a result of past events
and a reliable estimate of the obligation can be made.

l. FOREIGN CURRENCY TRANSLATION

(i) FUNCTIONAL AND PRESENTATION CURRENCY

Items included in financial statements of the Company are measured using the currency of the primary
economic environment in which the Company operates ('the functional currency'). The financial statements
are presented in Indian rupee (INR), which is Company's functional and presentation currency.

(ii) TRANSLATION AND BALANCES

Foreign currency transactions are translated into the functional currency using the exchange rates at the
dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such
transactions and from the translation of monetary assets and liabilities denominated in foreign currencies
at year end exchange rates are recognized in profit or loss.

Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange
rates at the date when the fair value was determined. Translation differences on assets and liabilities
carried at fair value are reported as part of the fair value gain or loss. For example, translation differences
on non-monetary assets and liabilities such as equity instruments held at fair value through profit or loss
are recognized in profit or loss as part of the fair value gain or loss and translation differences on
non-monetary assets such as equity investments classified as FVOCI are recognized in other
comprehensive income.

m. DIVIDEND LIABILITY

Final dividend on equity shares are recorded as a liability on the date of approval by the shareholders and
interim dividend are recorded as liability on the date of declaration by the company's board of director.

n. EARNINGS PER SHARE

(i) BASIC EARNING PER SHARE

Basic earnings per share is calculated by dividing the net profit for the period (excluding other
comprehensive income) attributable to equity share holders of the Company by the weighted average
number of equity shares outstanding during the financial year, adjusted for bonus element in equity shares
issued during the year.

(ii) DILUTED EARNING PER SHARE

Diluted earnings per share is computed by dividing the net profit for the period attributable to equity
shareholders by the weighted average number of shares outstanding during the period as adjusted for the
effects of all diluted potential equity shares except where the results are anti-dilutive.

o. ROUNDING OF AMOUNTS

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs as
per the requirements.

p. EVENTS AFTER REPORTING DATE

Where events occurring after the balance sheet date provide evidence of conditions that existed at the
end of the reporting period, the impact of such events is adjusted within the financial statements.
Otherwise, events after the balance sheet date of material size or nature are only disclosed.

GENERAL RESERVE

The general reserve is used from time to time to transfer profits from retained earnings for appropriation purposes. As the general reserve is
created by a transfer from one component of equity to another and is not an item of other comprehensive income, items included in the
general reserve will not be reclassified subsequently to statement of profit and loss.

STATUTORY RESERVE

Statutory reserve represents reserve fund created pursuant to Section 45-IC of the RBI Act, 1934 through transfer of specified percentage of
net profit every year before any dividend is declared. The reserve fund can be utilised only for limited purposes as specified by RBI from time
to time and every such utilisation shall be reported to the RBI within specified period of time from the date of such utilisation.

RETAINED EARNINGS

Retained earnings or accumulated surplus represents total of all profits retained since Company's inception. Retained earnings are credited
with current year profits, reduced by losses, if any, dividend payouts, transfers to General reserve or any such other appropriations to specific
reserves.

21. EARNINGS PER SHARE (EPS)

Basic EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the Company by the weighted average
number of Equity shares outstanding during the year.

Diluted EPS amounts are calculated by dividing the profit attributable to equity holders of the Company by the weighted average number
of Equity shares outstanding during the year.

24. REVENUE FROM CONTRACT WITH CUSTOMERS

The Company derives revenue primarily from the investment business. Its other major revenue sources are Interest income

Disaggregate revenue information

(1) NATURE OF BUSINESS
a) INTEREST INCOME:

Interest is earned on financial assets. Interest income is recognised on a time proportion basis taking into account the amount outstanding
from financial assets and the rate applicable.

(2) DISAGGREGATE REVENUE INFORMATION

The table below presents disaggregate revenues from contracts with customers for the year ended 31 March 2025

and 31 March 2024. The Company believes that this disaggregation best depicts how the nature, amount, timing and uncertainty of revenue

and cash flows are affected by market and other economic factors.

25. SEGMENT INFORMATION:

The Company's sole business segment is investing activity and other related activities incidental to this sole business segment. Given this
fact and that the Company services its domestic markets only, the financial statements reflect the information required by Ind AS 108
'Operating Segments' for the sole business segment of Investment activity. The whole of the business assets are situated in India.

The fair values of the financial assets and liabilities are defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. Methods and assumptions used to estimate the fair values are consistent with those used for the year ended 31st March, 2025.

The financial instruments are categorized into three levels based on the inputs used to arrive at fair value measurements as described below:

(i) Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices.

(ii) Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques which maximize the use of observable market data and rely as little
as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. In the case of Derivative contracts, the Company
has valued the same using the forward exchange rate as at the reporting date.

(iii) Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3.

C. CALCULATION OF FAIR VALUES:

Financial assets and liabilities measured at fair value as at Balance Sheet date:

Other financial assets and liabilities:-

-Cash and cash equivalents , trade receivables, other financial assets , trade payables, and other financial liabilities have fair values that approximate to their carrying amounts due to their
short-term nature.

- Loans have fair values that approximate to their carrying amounts as it is based on the net present value of the anticipated future cash flows using rates currently available for debt on
similar terms, credit risk and remaining maturities.

31. FINANCIAL RISK MANAGEMENT

The Company's financial risk management is an integral part of how to plan and execute its business
strategies. The Company's business activities are exposed to a variety of financial risks, namely liquidity risk,
market risks, and credit risk. The Company's senior management has the overall responsibility for establishing
and governing the Company's risk management framework. The Company's risk management policies are
established to identify and analyze the risks faced by the Company, to set and monitor appropriate risk limits
and controls, periodically review the changes in market conditions and reflect the changes in the policy
accordingly. The key risks and mitigating actions are also placed before the Audit Committee of the Company.

The Company has exposure to the following risks arising from financial instruments:

A) Credit risk;

B) Liquidity risk; and

C) Market risk;

A CREDIT RISK

It is risk of financial loss that the Company will incur a loss because its customer or counterparty to
financial instruments fails to meet its contractual obligation.

The Company's financial assets comprise of Cash and bank balance, Loans, Investments and Other
Non-Financial Assets which comprise mainly of advance tax and other reivables.

The maximum exposure to credit risk at the reporting date is primarily from Company's loan Given.
Following is the exposure to the credit risk for Loan Given:

The Company follows 'simplified approach' for recognition of impairment loss allowance on loan given.
The application of simplified approach does not require the Company to track changes in credit risk.
Rather, it recognises impairment loss allowance based on lifetime Expected Credit Loss (ECL) at each
reporting date, right from its initial recognition.

B LIQUIDITY RISK

Liquidity represents the ability of the Company to generate sufficient cash flow to meet its financial
obligations on time, both in normal and in stressed conditions, without having to liquidate assets or raise
funds at unfavourable terms thus compromising its earnings and capital.

Liquidity risk is the risk that the Company may not be able to generate sufficient cash flow at reasonable
cost to meet expected and/or unexpected claims. It arises in the funding of lending, trading and
investment activities and in the management of trading positions.

Funds required for business is taken care by borrowings through inter-corporate bodies.

c MARKET RISK

Market risk is the risk that the fair value or future Cash flows of a financial instrument will fluctuate because
of changes in market prices. The objective of market risk management is to manage and control market risk
exposures within acceptable parameters, while optimizing the return.

(i) FOREIGN CURRENCY RISK

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate
because of changes in foreign exchange rates.

FOREIGN CURRENCY RISK MANAGEMENT

The Company does not have any exposure to foreign exchange risk arising from foreign currency
transaction.

(ii) INTEREST RATE RISK

The Company is exposed to Interest risk if the fair value or future cash flows of its financial instruments
will fluctuate as a result of changes in market interest rates. Fair value interest rate risk is the risk of
changes in fair values of fixed interest bearing investments because of fluctuations in the interest rates.

The Company's interest rate risk arises from interest bearing loan given to Inter corporate deposit. Such
instruments exposes the Company to fair value interest rate risk. Management believe that the interest
rate risk attached to this financial assets are not significant due to the nature of this financial assets.

33. The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956 for the financial year
ended 31st March, 2025.

34. The Company has not been declared wilful defaulter by any bank or financial institution or other lender for the financial year ended 31st March, 2025

35. The company did not have any cryptocurrency transactions during the year.

36. Pronouncements issued but not effective
a) IND-AS Related Amendments

Ministry of Corporate Affairs ("MCA") notifies new standards or amendments to the existing standards under Companies (Indian Accounting Standards) Rules as issued from time to time.
For the year ended March 31, 2025, MCA has not notified any new standards or amendments to the existing standards applicable to the Company.