* Steps have been taken to identify the suppliers who qualify under the definition of micro and small enterprises, as defined under the Micro, Small and Medium Enterprises Development Act 2006. Since no intimation has been received from the suppliers regarding their status under the said Act as at 31st March 2025, disclosures relating to amounts unpaid as at the year end, if any, have furnished to the extent of available information. In the opinion of the management, the impact of interest, if any,that may be payable in accordance with the provisions of the Act, is not expected to be material.

Terms/ rights attached to equity shares

The company has only one class of equity shares having par value of Rs.10 per share. Each holder of equity shares is entitled to one vote per share. The company declares and pays dividends only in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General

In the event of liquidation of the company, the holders of equity shares will be entitled to receive 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.

36 Employee benefit obligations_

(A) Defined benefit plans_

Gratuity:

Provision for gratuity is determined by actuaries using the projected unit credit method.

The Compay has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The company makes provision of such gratuity asset/liability in the books of accounts on basis of actuarial valuation for FY 2024-2025

The following tables summarise the components of net benefit expense recognised in the statement of profit and loss and the funded status and amounts recognised in the balance sheet for the respective plans:

(viii) Sensitivity Analysis

Significant actuarial assumptions for the determination of the defined benefit obligation are discount rate and expected salary increase rate. Effect of change in mortality rate is negligible. Please note that the sensitivity analysis presented below may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumption would occur in isolation of one another as some of the assumptions may be correlated. The results of sensitivity analysis are

37 Segment information__

The Company's operations predominately relate to empower business and learning communities with rich "knowledge-on demand". The Company was engaged in pioneering Broadband, Virtual event & proving mobile roaming services & solutions during the current and previous financial year.

40 Earnings per share (EPS)______

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

Diluted EPS amounts are calculated by dividing the profit for the year attributable to the equity shareholders of the company by the weighted average number of equity shares outstanding during the year plus the weighted average number of equity shares that would be issued on conversion of all the dilutive potential equity shares into equity shares.

43 Contingent liabilities

There is contingent liabilities of INR 5.08 lakh as on date of Balance sheet.___

44 Reconciliation and confirmations____._

Balances of creditors and loans and advances to/from parties, security deposits are subject to reconciliations and confirmations._

45 Provision for tax_________

In view of the carried forward losses, no provision for current tax have been made during the year. Provision for Deferred tax has also not been recognized in the Balance Sheet in view of the fact that there exits no virtual certainty supported by convincing evidence that there will be available sufficient future profits against which such deferred tax asset can be adjusted.

46 Intangible assets under development___

The company had been developing CRM software called Live Webcast Suite to support its telecom services and website operations. As the development process remained ongoing, no costs were capitalized during the previous financial years. Consequently, management concluded that amortization was not applicable for those periods. However, due to a strategic shift in the business model following the acquisition of a liquor company, management is now evaluating the potential disposal of these assets in the coming years. Nevertheless, we maintain that the value reported under Capital Work in Progress (CWIP) is both recoverable and represents a fair estimate of market value.

48 Corporate Social Responsibilty_______

As per section 135 of the Companies Act, 2013, NIL amount is payable towards CSR expenses based on the loss for the period. Therefore, no Corporate Social Responsibility (CSR) committee has been constituted by the Company._

49 Other Disclosures____

The MCA vide notification dated 24th March 2021 has amended Schedule III to the Companies Act. 2013 in respect of certain disclosures which are applicable from 1st April 2021. The Company has incorporated the changes as per the said amendment in the financial statements and below disclosures are made in compliance of the said amendment:

i) The company has not received any Government Grants during the year

ii) As at year end, there was amount of Rs. 401 due to small scale industrial undertaking

iii) The Company has not traded or invested in Crypto Currency or Virtual Currency during the period.

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

v) The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

vi) 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

vii) 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.

viii) The Company does not have any loans and advances in the nature of loans to promoters, directors, KMP and other related parties.

ix) The Company does not have any transaction which is not recorded in the books of accounts that has been subsequently surrendered or disclosed as income during the year as part of the on going tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

x) The Company has not been declared as willful defaulter by any bank or financial institution or government or any government authority.

xi) The Company has comptied with the number of layers prescribed under the Companies Act, 2013. xjj) The Company do not have any title deeds of immovable properties not held in name of the company, xiii The Company does not have any investment property.

xiv) The Company is not required to submit statement of current assets with the bank and therefore reconciliation of the statement filed by the company with bank and the books of accounts is not applicable.

xv) The Company has not revalued any item of property, plant and equipment.

xvi) The Company does not have any borrowings from banks and financial institutions.

xvii) The Company have not entered into any scheme(s) of arrangements in terms of sections 230 to 237 of the Companies Act, 2013 during the financial

xviii) The Company has no borrowings from banks and financial institutions on the basis of security of current assets.

xix) The Company does not have any transactions with companies struck off.

xx) Figures are rounded off to nearest Lakh rupee.

xxi) Previous year's figures have been regrouped and reclassified wherever necessary.

xxii) The Company has made the djsclosyres at appropiates place regardig the relevant items or transactions of balance sheet and statement of profit and

loss. Any non-disclosure irfeto<fionidccurrence of related transaction.___

(b) Fair value of financial assets and liabilities measured at amortised cost:

The carrying amounts of financial assts and liabilities carried at amortised cost are reasonable approximation of their fare value.

(c) Fair value hierarchy :

All financial instruments for which fair value is recognised or disclosed are categorised within the fair value hierarchy, described as follows based on the lowest level Input that is significant to the fair value measurement as whole.

Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices, for example listed equity instruments, traded bonds and mutual funds that have quoted prices.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques that maximise 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.

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