Ý Provisions & contingencies: A provision is recognised when the company has a present
obligation as a result of past events and 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 their present value and are determined based on best estimates required
to settle the obligation at the balance sheet date. These are reviewed at each balance sheet
date and adjusted to reflect the 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 recognized 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 cannot be recognized because it cannot be measured reliably.
The company does not recognize a contingent liability but discloses its existence in the
financial statements. Contingent liabilities are disclosed by way of notes to the accounts.
Contingent assets are not recognized.

Ý Deferred tax: The Company reviews the carrying amount of deferred tax assets at the end of
each reporting period. The details of the deferred tax have been mentioned in below notes to
the standalone financial statements.

Ý Fair value measurements of financial instruments: When the fair value of financial assets and
financial liabilities recorded in the balance sheet cannot be measured based on quoted prices
in active markets, their fair value is measured using valuation techniques including Discounted
Cash Flow Model. The inputs to these models are taken from observable markets where
possible, but where this is not feasible, a degree of judgement is required in establishing fair
value. Judgements include considerations of inputs such as liquidity risks, credit risks and
volatility. Changes in assumptions about these factors could affect the reported fair value of
financial instruments.

2.4 PRIOR PERIOD ITEMS

Expenses relating to earlier period are debited to profit and loss account, if any. As per information
and explanation and records kept by the Company, the amount of such expenses and incomes are not
fully quantifiable.

2.5 CASH FLOW STATEMENT

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items

and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of
past or future cash receipts or payments. The cash flows from operating, investing and financing
activities of the Company are segregated based on the available information.

2.6 PROPERTY, PLANT & EQUIPMENT

All the items of property, plant & equipment are stated at historical cost net of recoverable taxes, less
accumulated depreciation, and impairment loss, if any. The cost of a Property, Plant & Equipment
comprises its purchase price or construction cost, any costs directly attributable to bringing the asset
into its present location and the condition necessary for it to be capable of operating in the manner
intended by the management, and also taking into account the initial estimate of any decommissioning
obligation, if any, and Borrowing Costs for the assets that necessarily take a substantial period of time
to get ready for their intended use.

Subsequent costs are included in the asset's carrying amount or recognized as a separate asset, as
appropriate, only when it is probable that future economic benefits associated with the item will flow
to the Company and the cost of the item can be measured reliably.

The estimated useful lives of assets are in accordance with the Schedule II of the Companies Act, 2013
except for office equipment.

Gains or losses arising from de-recognition / disposal of a Property, Plant and Equipment are measured
as the difference between the net disposal proceeds and the carrying amount of the asset and are
recognized in the Statement of Profit and Loss when the asset is derecognized / disposed of.

2.7. DEPRECIATION /AMORTISATION
PROPERTY, PLANT & EQUIPMENT

The company has charged depreciation on Property, Plant & Equipments on Straight Line Method
(SLM) method on the basis of useful life / remaining useful life and in the manner as prescribed in, Part
C, Schedule II of the Companies Act, 2013. Depreciation on additions/ disposals during the year has
been provided on pro-rata basis with reference to the nos. of days utilized. Depreciation on additions/
disposals during the year has been provided on pro-rata basis. *Details of useful life of an asset and its
residual value estimated by the management are same as Schedule II of the Companies act, 2013
except for Office equipment and are as follows:

2.8 IMPAIRMENT

At each balance sheet date, the company reviews the carrying amounts of its assets to determine
whether there is any indication that those assets suffered any impairment loss. If any such indication
exists or when annual impairment testing for an asset is required, the recoverable amount of the asset
is estimated in order to determine the extent of impairment loss. An impairment loss, if any, is
recognised in the Statement of Profit and Loss to the extent, asset's carrying amount exceeds its
recoverable amount. The recoverable amount is higher of an asset's fair value less cost of disposal and
value in use.

2.9 FINANCIAL INSTRUMENTS

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial
liability or equity instrument of another entity.

Financial Assets

Initial Recognition and Measurement

A financial asset is recognized in the balance sheet when the Company becomes party to the
contractual provisions of the instrument. At initial recognition, the company measures a financial asset
taking into account transactions cost that are directly attributable to the acquisition or issue of the
financial asset.

Subsequent Measurement

a. Financial Assets measured at Amortised Cost (AC)

A Financial Asset is measured at Amortised Cost if it is held within a business model whose
objective is to hold the asset in order to collect contractual cash flows and the contractual terms
of the Financial Asset give rise on specified dates to cash flows that are solely payments of
principal and interest on the principal amount outstanding.

b. Financial Assets measured at Fair Value through Other Comprehensive Income (FVTOCI)

A Financial Asset is measured at FVTOCI if it is held within a business model whose objective is
achieved by both collecting contractual cash flows and selling Financial Assets and the contractual
terms of the Financial Asset give rise on specified dates to cash flows that are solely payments of
principal and interest on the principal amount outstanding.

c. Financial Assets measured at Fair Value Through Profit or Loss (FVTPL)

Financial Assets which are not classified in any of the above categories are measured at FVTPL.

2.10 INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES (IF ANY)

Investments in subsidiaries are carried at cost/deemed cost applied on transition to Ind AS, less
accumulated impairment losses, if any. Where an indication of impairment exists, the carrying amount
of investment is assessed and an impairment provision is recognised, if required immediately to its
recoverable amount. On disposal of such investments, difference between the net disposal proceeds
and carrying amount is recognised in the statement of profit and loss.

2.11 CASH AND CASH EQUIVALENTS

Cash and cash equivalents in the cash flow statement comprise cash at bank and in hand, and fixed
deposits, that are readily convertible to know amounts of cash, and which are subject to an
insignificant risk of change in value.

2.12 INCOME TAXES

Tax expenses comprise Current Tax and deferred tax charge or credit.

Current Tax:

Provision for current tax is made based on tax liability computed after considering tax allowances and
exemptions, in accordance with the provisions of The Income Tax Act, 1961.

Deferred Tax:

Deferred tax assets and liability is recognized, on timing differences, being the differences between
taxable income and accounting income that originate in one period and are capable of reversal in one
or more subsequent periods. Deferred tax assets arising mainly on account of brought forward losses,
unabsorbed depreciation and minimum alternate tax under tax laws, are recognized, only if

there is a virtual certainty of its realization, supported by convincing evidence. At each Balance Sheet
date, the carrying amount of deferred tax assets are reviewed to reassure realization. The deferred tax
asset and deferred tax liability is calculated by applying tax rate and tax laws that have been enacted
or substantively enacted by the Balance Sheet date.

Current and deferred tax are recognized as an expense or income in the statement of profit and loss,
except when they relate to items credited or debited either in other comprehensive income or directly
in equity, in which case the tax is also recognized in other comprehensive income or directly in equity.

2.13 REVENUE RECOGNITION

Revenue is recognized to the extent that it is probable that the economic benefits will flow to the
Company and the revenue can be reliably measured and it is reasonable to expect ultimate collection.
The following specific recognition criteria must also be met before revenue is recognized:

Sale of services:

Revenue is measured at the fair value of the consideration received or receivable with respect to the
degree of completion of each Service.

Interest:

Interest Income is recognized on a time proportion basis taking into account the amount outstanding
and the rate applicable. Interest income is included under the head "other income" in the statement
of profit and loss.

Dividend:

Dividend income is accounted as and when right to receive dividend is established.

2.14 Approval of Financial Statement

The Board of Directors approved the financial statement of the Company as on April 27, 2025.

2.15 BORROWING COST

Borrowing costs directly attributable to acquisition, construction or production of qualifying assets
till the month in which the asset is ready to use, are capitalized.

Other borrowing costs are recognized as expenses in the period in which these are incurred.

2.16 EARNINGS PER SHARE

Earnings per share is calculated by dividing the net profit or loss after tax and prior period adjustments
attributable to equity shareholders by the weighted average number of equities shares outstanding
during the year.

2.17 SEGMENT REPORTING

The Company is doing business in one segment only and therefore Segment Reporting is not applicable
to the Company. The Company caters mainly the needs of the Indian Market hence separate
geographical segmental information has not been given.

2.18 LEASES

Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest

with the lessor are recognized as operating leases. Lease rentals under operating leases are recognized
in the statement of Profit and Loss on a straight-line basis.