r) Provisions, Contingent Liabilities and Contingent Assets

In conformity with Ind-AS 37, ‘Provisions, Contingent Liabilities and Contingent Assets’, issued by the
ICAI. A provision is recognized when the Company has a present obligation as a result of past even and
it is probable than an outflow of resources will be required to settle the obligation, in respect of which a
reliable estimate can be made. Provisions (excluding retirement benefits and compensated absences) are
not discounted to its present value and are determined based on the best estimate required to settle the
obligation at the balance sheet date. These are reviewed at each balance sheet date adjusted to reflect the
current best estimates. Contingent liabilities are not recognized in the financial statements. A contingent
asset is neither recognized nor disclosed in financial statements. The Management reviews on a periodical
basis the outstanding debtors with a view to determine as to whether the debtors are good, bad or doubtful
after taking into consideration all the relevant aspects. On the basis of such review and in pursuance of
other prudent financial considerations the management determines the extent of provision to be made in
the accounts.

s) Other

i) Details of Benami Property held-

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

ii) Wilful Defaulter

The company has not been declared as a wilful Defaulter by any Financial Institution or bank as at
the date of Balance Sheet

iii) Relationship with Struck off Companies

The Company do not have any transactions with companies struck off.

iv) Registration of charges or satisfaction with Registrar of Companies (ROC)

The company has no pending charges or satisfaction which are yet to be registered with the ROC
beyond the statutory period.

v) Compliance with number of layers of companies

The company has complied with the provision of the number of layers prescribed under clause (87)
of section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017.

vi) Compliance with approved Scheme(s) of Arrangements

There are no Schemes of Arrangements has been approved by the Competent Authority in terms
of sections 230 to 237 of the Companies Act.

vii) Discrepancy in utilization of borrowings

The company has no borrowings from banks and financial institutions.

viii) Undisclosed income

The Company has no transaction that is not recorded in the books of accounts that has been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax
Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

ix) Details of Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto currency or Virtual Currency.

x) Utilisation of Borrowed funds and share premium:

A) The company has advanced or loaned or invested funds (either borrowed funds or share
premium or any other sources or kind of funds) to any other person(s) or entity(ies), including
foreign entities (Intermediaries).

B) The company has received any fund from any person(s) or entity (ies), including foreign entities
(Funding Party).

The company have 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:

a) 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

b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries;

xi) The Company have 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:

a) 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;

b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

i) Rounding of amounts

All amounts disclosed in the financial statements and notes have been rounded off to the
nearest lakhs as per the requirement of Schedule III, unless otherwise stated.

2 None of sharesholder(s) of Company is it’s holding company, ultimate holding company, subsidiaries,
associates of the holding company or associates of the ultimate holding company for current year and/or
previous year.

3 There are no unpaid call money from any of the directors or officers of the company for current and
previous year

Terms / Rights attached to equity shares:

1 Voting

The Company has only one class of equity shares having a par value of Rs. 10/- per share. Each holder
of equity shares is entitled to one vote per share.

The Company has not issued any share as fully paid up without payment being received in cash or as
bonus shares nor any share has been bought back by the Compnay in last 5 Year

2 Liquidation

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive all of
the remaining assets of the Company, after distribution of all preferential amounts. The distribution will
be in proportion to the number of equity shares held by the shareholders

Disclosure Pursunt as required by the Ind AS -19 Employee Benefit - Gratuity

a) Defined contribution plans

The Company has recognised INR 50117/- towards post-employment defined contribution plans comprising of
provident and superannuation fund in the statement of profit and loss.

b) Defined benefit plan

In accordance with the Payment of Gratuity Act, 1972, the Company is required to provide post-employment
benefit to its employees in the form of gratuity. The Company has maintained a fund with the Life Insurance

Note: A- 21

Financial instrument and risk management
Fair values

1. The carrying amounts of trade payables, other financial liabilities(current), borrowings (current), trade
receivables, cash and cash equivalents, other bank balances and loans are considered to be the same as fair
value.

2. Borrowings (non-current) consists of loans from company , other financial liabilities (noncurrent) consists of
interest accrued but not due on deposits, other financial assets consist of employee advances where the fair
value is considered based on the discounted cash flow.

The fair value of financial assets and liabilities is included at the amount at which the instrument could be
exchanged in a current transaction between willing parties, other than in a forced or liquidation sale.

Set out below, is a comparison by class of the carrying amounts and fair value of the Company’s financial
instruments:

Financial risk and capital risk management

A) Financial Risk

i) The business activities of the Company expose it to a variety of financial risks, namely market risks (that
is, interest rate risk, credit risk and liquidity risk. The Company’s risk management strategies focus on
the unpredictability of these elements and seek to minimize the potential adverse effects on its financial
performance.

ii) The financial risk management for the Company is driven by the Company’s senior management and
internal/ external experts subject to necessary supervision.

iii) The Company does not undertake any speculative transactions either through derivatives or otherwise.
The senior management is accountable to the Board of Directors and Audit Committee. They ensure
that the Company’s financial risk-taking activities are governed by appropriate financial risk governance
framework, policies and procedures. The Board of Directors periodically reviews the exposures to financial
risks, and the measures taken for risk mitigation and the results thereof.

B) Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due.

Accordingly, as a prudent liquidity risk management measure, the Company closely monitors its liquidity position
and deploys a robust cash management system.

Based on past performance and current expectations, the Company believes that the Cash and cash equivalents
and cash generated from operations will satisfy its working capital needs, capital expenditure, investment
requirements, commitments and other liquidity requirements associated with its existing operations, through at
least the next twelve months.

The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual
undiscounted payments:

C) Capital Risk

The Company’s objective while managing capital is to safeguard its ability to continue as a going concern (so
that it is enabled to provide returns and create value for its shareholders, and benefits for other stakeholders),
support business stability and growth, ensure adherence to the covenants and restrictions imposed by lenders
and/ or relevant laws and regulations, and maintain an optimal and efficient capital structure so as to reduce the
cost of capital. However, the key objective of the Company’s capital management is to, ensure that it maintains
a stable capital structure with the focus on total equity, uphold investor; creditor and customer confidence, and
ensure future development of its business activities. In order to maintain or adjust the capital structure, the
Company may issue new shares, declare dividends, return capital to shareholders, etc.

The Company manages its capital structure and makes adjustments to it, in light of changes in economic
conditions or its business requirements.

The Company manages its capital structure and makes adjustments to it, in light of changes in economic
conditions or its business requirements

Note: A- 23

Capital Management

Capital management and Gearing Ratio

For the purpose of the Company’s capital management, capital includes issued equity capital, share premium and all
other equity reserves attributable to the equity holders. The primary objective of the company’s capital management
is to maximise shareholder value.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions
and the requirements of the financial covenants. The Company monitors capital using a gearing ratio, which is debt
divided by total capital. The Company includes within debt, interest bearing loans and borrowings.

For L K J & Associates LLP For and on behalf of the Board of Directors

Chartered Accountants

Richa Kapasi Madan Lal Goyal Ravindra Gopale

Partner DIN:00456394 DIN:09436362

M. No. 138471

UDIN - 25138471BMUKZS9456

Place : Mumbai Place : Mumbai Place : Mumbai

Date : 30th May 2025 Date : 30th May 2025 Date : 30th May 2025