Market risk

Market risk is the risk of loss of future earnings, fair value or future cash flows arising out of change in the price of a financial instrument. These
include change as a result of changes in the interest rates, foreign currency exchange rates, equity prices and other market changes that aff ect
market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments including investments and
deposits, foreign currency receivables, payables and loans and borrowings.

Interest rate risk

The company is not exposed to significant interest rate risk as at the respective reporting dates.

Credit risk

Credit risk arises from the possibility that counter party may not be able to settle their obligations as agreed. T o manage this, the company
periodically assesses the financial reliability of customers, taking into account the financial condition, current economic trends, and analysis of
historical bad debts and ageing of account receivables.

Financial assets are written off when there is no reasonable expectation of recovery, such as debtor failing to engage in a repayment plan with the
company.

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 a reasonable price. The
Company's finance department is responsible for maintenance of liquidity (including quasi liquidity), continuity of funding as well as timely
settlement of debts. In addition, policies related to mitigation of risks are overseen by senior management. Management monitors the Company's
net liquidity position on the basis of expected cash flows vis a vis debt service fulfillment obligation.

Maturity profile of financial liabilities

The table below provides details regarding the maturities of financial liabilities at the reporting date based on contractual undiscounted payments.

As per INDAS 36 impairment of Assets, the company has assessed the conditions of all assets used in its operation and is of the opinion that there is no
impairment of assets, hence no provision was made.

38 In the opinion of the management current assets, loan and advances are of the value stated, if realized in the ordinary course of business.

39 Assets Taken on Operating Lease

The office premises has been taken on Rent on annual basis and is annually renewable. The Rent Agreement does not have any escalation clause for
renewal of the agreement. There are no Sub-Leases in the name of the company

40 Notes Regarding Payable and Receivable

The Balances of debtors and creditors, loan and advances are subject to confirmation and are pending for reconciliation. Such balances that are
reflected in the balance sheet as are appearing in the books of accounts.

41 Disclosure As per Clause 32 of Listing agreement with the stock exchanges:

42 Other Notes

In the Opinion of the Board, the current assets, loans & advances are approximately of the value stated, if realised in the normal course of business. The
provision for known liabilities is adequate & not in excess of amount considered reasonably necessarily.

43 Regrouping of Figures

Previous Years Figures have been regrouped wherever it is necessary to make the figures compareable with those of current year

44 Micro Small and Medium Enterprises Development Act 2006

The Company has conducted due diligence of its payables with regard to their status being Micro or Small Enterprises and have accordingly classified
the payables in the respected category based on the information received from such payables. In cases where no information has been received, the
same has been classified under any other category.

45 Provision for Standard Assets

As per Reserve Bank of India Act 1934, Company is required to maintain a statutory provision of 0.25% of total standard loans & advnaces. As the total standard
advances outstanding as on March 31, 2025 were INR 7271.96 Lacs and company is required to maintain 18.18 Lacs as on March 31, 2025. However, company has
already provided for INR 32.05 Lacs till March 31, 2024, as a matter of prudence company provided for an additional 7 lacs during the financial year, taking the total
provision to INR 39.05 Lacs against the required provision of 18.18 Lacs.

(vii) Wilful Defaulter

The company is not a Wilful Defaulter as declared and notified by any Bank or Financial Institutions.

(viii) Relationship with Struck off Companies

The company had not entered any transaction during the year with the companies which are struck off u/s 248 of companies Act,2013 or Section 560 of the_

(ix) Registration of charges or satisfaction with Registrar of Companies

The company had availed the following loans of which the status for Charge Registration with
ROC is as under :-

47 Undisclosed income

Each & Every entry of the company is properly accounted for in Books of acounts. Neither there is any Undisclosed Income nor any Income surrendered during
the year under the income Tax Act, 1967.

48 Corporate Social Responsibility (CSR)

CSR Provisions in terms of section 135 of the Companies Act 2 013 are applicable to the company and company has made required provisions for the same.

The accompanying notes are an integral part of the financial statements
As per our report of even date attached.

For and on behalf of the Board

For S.Lal Bansal & Company

Chartered Accountants Sanjay Aggarwal Anubha Aggarwal

Firm No : 002664N Managing Director Director

DIN No: 02580828 DIN No. 02557154

Sham Lal Bansal

Partner Sheetal Kapoor Amarjeet Kaur

Membership No. - 081569 CFO Company Secretary

UDIN :25081569BMJREE8645

Place : Chandigarh
Dated : May 22, 2025