(ix) Provisions, Contingent Liabilities and Contingent Assets

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.

When the Company expects some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement is
recognised as a separate asset, but only when the reimbursement is virtually certain. The expense relating to a provision is presented in the
statement of profit or loss net of any reimbursement.

If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the
risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost.

Contingent liability is-

(a) a possible obligation arising from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the control of the Trust or

(b) a present obligati on that arises from past events but is not recognized because

- i t is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or

- the amount of the obligation cannot be measured with sufficient reliability.

The C o^g pany does not recognize a contingent liability but discloses the sa mae as per the requi re^g ents of Ind AS 3 7

Contingent assets are not recognised in the financial statements.

(x) Employee benefits:

i) Short term benefits

Short term employee benefit obligations are measured on an undiscounted basis and are expensed as a related service provided. A liability is
recognised for the amount expected to be paid under short term cash bonus or profit sharing plans if the Company has a present legal or
constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably.

(xi) Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and on hand and short-term deposits with an original maturity of three
months or less, which are subject to an insignificant risk of changes in value. For the purpose of the statement of cash flows, cash and cash
equivalents consist of cash and short-term deposits, net of outstanding bank overdrafts as they are considered an integral part of the
Company's cash management. Cash and cash equivalents include balance with banks which are unrestricted for withdrawal and usage.

(xii) Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss attributable to equity holders of the Company (after deducting
preference dividends and attributable taxes) by the weighted average number of equity shares outstanding during the period. The weighted
average number of equity shares outstanding during the period is adjusted for events such as bonus issue, bonus element in a rights issue,
share split, and reverse share split that have changed the number of equity shares outstanding, without a corresponding change in resources.
For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders of the
company and the weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity
shares.

(xiii) Recent accounting pronouncements

The 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. On 12 August 2024, MCA amended the Companies (Indian Accounting Standards) Amendment
Rules as below.

(a) Amendments to Ind AS 117

MCA notified Ind AS 117 a comprehensive standard that prescribe, recognition, measurement and disclosure requirements, to avoid diversities
In practice for accounting Insurance contracts and It applies to all companies i.e.. to all insurance contracts regardless of the issuer. However
Ind AS 117 is not applicable to the entities whose are insurance companies registered with IRDAI.

Additionally, amendments have been made to Ind AS 101 First time Adoption of Indian Accounting Standards Ind AS 103 Business
Combinations.

AS 105 Non-current Assets Held for Sale and Discontinued Operations, Ind AS 107 Financial Instruments: Disclosures ,Ind AS 109 Financial
Instruments and Ind AS 115 Revenue from Contracts with Customers to align them with Ind AS 117 The amendments also Introduce enhanced
disclosure requirements, particularly In Ind AS 107, to provide clarity regarding financial Instruments associated with Insurance contracts.

(b) Amendments to Ind AS 116

The amendments require an entity to recognise lease liability including variable lease payments which are not linked to index or a rate In a way
It does not result Into gain on Right or use asset It retains.

The Company has reviewed the new pronouncements and based on its evaluation has determined that these amendments do not have a

significant impact on the Compa ny's Financial Statements

2.2 Key Accounting Estimates and Significant Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the reported
amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities.
Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of
assets or liabilities affected in future periods. Continuous evaluation is done on the estimation and judgments based on historical experience
and other factors, including expectations of future events that are believed to be reasonable. Revisions to accounting estimates are recognised
prospectively. Information about critical judgments in applying material accounting policies, as well as estimates and assumptions that have
the most significant effect to the carrying amounts of assets and liabilities within the next financial year, are included in the respective sections
of material accounting policies above.

b) Terms and rights attached to equity shares

i) The Company has one class of equity shares having a par value of K 10 per share. Each holder of equity share is eligible for one vote per share
held.

ii) The dividend if proposed by the Board of Directors is subject to approval of the shareholders in the ensuing Annual General Meeting, except
in case of interim dividend. As per the agreements entered with the lenders, any dividend and other distribution in cash, property or other
payments or distributions on account of the purchase or redemption of equity is a restricted payments and shall be made only if conditions
specified in the agreement are fulfilled.

iii) In the event of liquidation, each holder of equity share is eligible to receive the remaining assets of the Company after distribution of all
preferential amounts, in proportion to their shareholding.

(f) Aggregate number of bonus shares issued, shares issued for consideration other than cash and shares bought back during the period of
five years immediately preceding the reporting date

The Company has not issued any bonus shares / shares for consideration other than cash / brought back any shares during the period of five
years immediately preceding the reporting date. Hence, disclosures regarding aggregate number of bonus shares issued for consideration
other than cash is not applicable.

(g) Shares reserved for issue on option

There are no shares reserved for issue under options.

Note 22. Segment information

Operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker
("CODM") as required under Ind AS 108. The CODM is considered to be Board of Directors who makes strategic decisions and is responsible
for allocating resources and assessing performance of the operating segments. The principle activities of the company comprises
"Information technology services". Accordingly, the company has reportable segments consisting of generation of solar energy. Further,
there are no geographical segment to be reported since all the operations are undertaken in India.

Note 23. Contingent liabilities and commitments (to the extent not provided for)

(i) Contingent liabilities :- As at March 2025, the company has no contingencies.

(ii) Commitments: As at March 2025, the company has no capital commitments.

Note 24. Details of dues to micro and small enterprises as defined under MSMED Act, 2006

The Company has compiled the information based on intimations received from the supplier of their status as micro or small enterprises
and / or its registration with appropriate authority under Micro, Small and Medium Enterprises Development Act, 2006 ('MSMED Act,
2006'). The balance due to Micro and Small Enterprises as defined under MSMED Act, 2006 as on March 31, 2025 is Nil (March 31, 2024 -
Nil). No interest has been paid or payable under MSMED Act, 2006 during the current year and previous corresponding year.

Note 25. Capital Management

For the purpose of the capital management, capital includes issued equity capital, share premium and money received against share
warrents and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Company's capital
management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise
shareholders' value.

The Company manage their 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 net debt divided by total capital plus net debt. The Company's policy is to
keep optimum gearing ratio. The position as on March 31, 2025 and March 31, 2024 are as under:

The management of Company assessed that cash and cash equivalents, trade receivables, trade payables and current financial assets/
liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments.

Note 27. Finacial Risk Management

The company's activity expose it to market risk, liquidity risk and credit risk. The Company's management oversees the management of
these risks and ensures that the company's financial risk activities are governed by appropriate policies and procedures and that financial
risks are identified, measured and managed in accordance with the Company's policies and risk objectives.

(A) Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market risk comprises 2 types of risk: interest rate risk and currency risk. Financial instruments affected by market risk include borrowings.

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. The Company is not exposed to foreign currency risk as there are no financial assets and liabilities denominated in foreign currency.

Interest rate risk:

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of change in market
interest rates. The management is responsible for the monitoring of the Company' interest rate position. Various variables are considered
by the management in structuring the Company's borrowings to achieve a reasonable and competitive cost of funding.

(B) Credit Risk

Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a
financial loss. The Company is exposed to credit risk from its operating activities (trade receivables) and from its financing activities
including deposit with banks and other financial instruments, if any.

The Company is exposed to credit risk mainly with respect to trade receivables (other than group entities). Thetrade receivables of the
Company are typically non-interest bearing un-secured and derived from sales made to a number of independent customers including
group entities.

Cash and cash equivalents are placed with reputed financial banks / institutions.

(C) Liquidity Risk

Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time or at reasonable price.
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an
adequate amount of credit facilities to meet obligations when due. The Company's management is responsible for liquidity, funding as well
as settlement management. In addition, processes and policies related to such risks are overseen by senior management. Management
monitors the Company's liquidity position through rolling forecasts on the basis of expected cash flows.

Note:

(a) The decrease in ration due to increase in current assets during the year.

(b) The decrease in ratio due to decrease in profits in comparison with preceeding previous year.

(c) The ratio has decreased due to increase in trade receivables.

(d) The decrease in ratio due to decrease in profits in comparison with preceeding previous year.

(e) The decrease in ratio due to decrease in profits in comparison with preceeding previous year.

(f) The decrease in ratio due to decrease in profits in comparison with preceeding previous year.

Note 29. Other statutory information

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

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

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

(iv) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(v) The Company has 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.

(vi) The Company has 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.

(vii) The Company does not have any such transaction which 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.

(viii) The Company has complied with 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.

(ix) The Company is not declared wilful defaulter by any bank or financial institutions or lender during the year.

(x) The provisions of Section 135 of the Companies Act, 2013 in relation to corporate social responsibility is not applicable to the Company since it does not satisfy any condition of CSR applicabilty.

(xi) The title deeds of all the immovable properties are held in the name of the Company.

(xii) The Company has not availed working capital facilities during the year from banks and financial institutions. Hence, the Company is not required to file quarterly statements/returns.

Note 30: The Code on Social Security, 2020 ('the Code') received presidential assent on September 28, 2020. However, the date on which the Code will
come into effect has not yet been notified. The company will assess the impact of the Code on its books of account in the period(s) in which
the provisions of the Code becomes effective.

Note 31: The Company uses third party cloud-based server to store real time data from its accounting software in India, however the data is backed up
on a daily basis as required under Rule 3(5) of Companies (Accounts) Rules, 2014.

Note 32: The previous year's figures have been re-grouped/re-classified wherever required to confirm to current year's classification.

As our report of even date

For SSRV & Associates For and on behalf of the Board of Directors

Chartered Accountants Omega Interactive Technologies Limited

FRN: 135901W

/-SD

Vishnu kant Kabra /-SD

Partner /-SD

M.No.:403437 Arun Kumar Dinesh Sabnani

UDIN: (Executive Director) (Additional Director)

Place : Mumbai DIN: 09055964 DIN: 10840546

Date:- May 23, 2025