2.12 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS:

Provisions involving substantial degree of estimation in measurement are recognized when there is
a present obligation as a result of past events and it is probable that there will be as outflow of
resources. Contingent Liabilities are not recognized but are disclosed in the notes. Contingent Assets
are neither recognized nor disclosed in the financial statements.

2.13 DEFERRED TAXTATION:

The Company has recognized Deferred Tax Liabilities using current tax rate. Deferred Tax Assets/
Liabilities are reviewed at Balance Sheet date for the appropriateness of their respective carrying
value based on the developments/ information available.

2.14 EARNING PER SHARE:

Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to
equity shareholders, by weighted average number of equity shares outstanding during the period.
Diluted earnings per share is computed by dividing the net profit or loss for the year attributable to
the equity shareholders, by weighted average number of equity and equivalent diluted equity shares
outstanding during the year except where the results would be antidilutive.

II Balances of Trade Debtors, Creditors, certain bank Account and advances are subject to
confirmations and reconciliation. However, in the opinion of the Management, all the loans and
advances are considered good and recoverable.

III As required under the accounting standard of Provisions, Contingent Liability & Contingent Asset
(AS 29) issued by Institute of Chartered Accountants of India, the company does not have any
contingent liability/asset as on balance sheet date.

IV As required under the accounting standard of Taxes on Income (AS 22) issued by Institute of
Chartered Accountants of India, the company has not provided for Deferred Tax Liability for timing
difference on account of book balance & income tax WDV of fixed asset & business Losses due to
uncertainty of future profits.

V Wherever original vouchers are not available, management vouchers duly certified have been
accepted by me and in the absence of the same, book entries as certified by the management,
have been accepted by us.

VIII Based on the information/documents available with the company, there are no dues to Micro, Small

and Medium Enterprises as defined in the Micro, Small and Medium Enterprises Development Act,
2006 as at March 31,2025

Villi The company has prepared these financial statements as per format prescribed by Schedule-Ill to

the Companies Act, 2013 (’the schedule’) issued by Ministry of Corporate Affairs. Previous year
figures have been recasttrestated to conform to the classification required by Schedule III & make
then comparable with current Period.

X Details of Debtors Ageing as below:-

XIII Estimated Amount of contracts remaining to be executed on Capital Account and not provided
for (Net of Advances) - NIL.

XIV As certified by the Management there is no obligation in respect of gratuity and leave encashment
during the year. The same is relied upon by the Director

XV Un-hedged foreign currency exposure:

The company is dealing only local business during the year, hence, no foreign currency Receivable
/ Payable during the Year.

XVI In the opinion of the management, the current assets, loans and advances have the values on
realization in the ordinary course of business at least equal to the amounts at which they are stated
in the balance sheet except the trade receivables and loans and advances which falls under
management's policy for bad and doubtful debts as taken in the previous years.

XVII The company done not fulfil the prescribed profit limit i.e. >5 Or or turnover >1000 Or or net worth
>500 Cr., hence, the CSR is not applicable to the company. CSR expenses incurred by the
company Nil.

XVIII Quarterly returns or statements of Current Assets filed by the company with banks are Not
applicable as the company does not have any banking facility during the year.

XIX The company has not made any transaction with the Strick off companies during the previous Year.

XX The company has not have any Virtual Currency / Crypto Currency during the previous Year.

XXI The company does not have any benami property, where any proceeding has been initiated or is
pending against the company for holding any benami property.

XXII The company does not have any such transaction which is not recorded in the books of accounts
and that has been surrendered or disclosed as income during the year, in the tax assessments