A Provision is recognised when the Company has a present obligation as a result of past event, it is
probable that an outflow of resources will be required to settle the obligation, in respect of which a
reliable estimate can be made. Provisions 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 and adjusted to
reflectthe current best estimates.

A contingent liability is a possible obligation that arises from past events whose existence will be
confirmed by the occurrence or non occurrence of one or more uncertain future events beyond the
control of the Company or a present obligation that is not recognised because it is not probable that
an outflow of resources will be required to settle the obligation. A contingent liability also arises in
extremely rare cases where there is a liability that can not be measured reliably. The Company does
not recognise a contingent liability but disclose its existence in the financial statements.

Contingent assets are not recognised in the Financial Statements

M Revenue Recognition

I Interest Income

Interest Income is recognised on accrual System of accounting on a time proportion basis using
Effective Interest Rate (EIR) on Financial Assets subsequently measured at amortised cost or fair
market value through other comprehensive income. The Company recognises Interest Income by
applying the EIR to the Gross Carrying amount of Financial assets other than credit impaired assets. In
case of Credit Impaired Financial assets, the Company recognises interest income on the amortised
cost net of impairment loss of the Financial assets at EIR. If the Financial asset is no longer credit -
impaired, the Company reverts to calculating interest income on a gross basis.

The Company recognises income on recoveries of financial assets written off on realisation or when
the right to receive the same without any uncertainties of recovery is established.

II Expenditures

Borrowing Cost on Financial liabilities are recognised using the EIR.

Operating Segments
A. Basis for segmentation

An operating segment is a component of the Company that engages in business activities from which it may earn
revenues and incur expenses that relate to transaction with any of the Company’s other components and for which
discrete financial information is available. The Company’s Board of Directors have been identified as the Chief
Operating Decision Maker ("CODM”). Since they are responsible for all major decisions with respect to the
preparation and execution of business plan. All operating segment's operating results are reviewed regularly by the
Company’s Board of Directors to assess the performance of resources and make decisions.

The Company is primarily engaged in the business of Financing which as per Ind AS 108 on “Operating Segment" is
considered to be the only reportable business segment. The Company is operating in India which is considered as a
single geographical segment.

A. Entity wide disclosures

(a) Information about productand services: The company primarily deals in one business namely "Financing”,
therefore productwise revenue disclosure is not applicable.

(b) Information about geographical areas: The Company provides services to customers which are domiciled in
India. All the assets are located in India and hence there are no separate geographical areas.

(c) Major Customer: The Company is primarily engaged in the business of "Financing" and there are no customers
who are required to to be disclosed under major customer category.

Note No.-24_

Dues to Micro and Small Enterprises

There are no amounts that need to be disclosed pertainingto Micro Small and Medium Enterprise Development Act,
2006 (the ‘MSMED’). As at 31 March 2025, no supplier has intimated the Company about its status as Micro or Small
Enterprises or its registration with the appropriate authority underthe MSMED._

Audit Report

As per our separate report of even date attached.

For MAHESH KUMAR & COMPANY For and on behalf of the Board of Directors

Chartered Accountants

FRN-09668N

(Shekhar Singh) (Sumit Choudhary)

(CA Mahesh Kumar) Managing Director Director

Proprietor DIN - 00039567 DIN - 02586702

Membership No. -088236

UDIN- 25088236BMOOKV6355 (Saraswati Bhandari) (PhulJha)

Chief Financial Officer Company Secretary

Place:-NewDelhi PAN-: BFFPB-1093-D M. No: ACS 20850

Date: 20th May, 2025