j) Provisions and Contingent Liabilities
Provisions are recognised when the company has a present obiligation(legal or constructive)
as a result of a past event and 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. Provisions are measured at the best estimate of the expenditure
required to settle the present obligation at the Balance Sheet date. If the effect of the time
value of money is material, provisions are determined by discounting the expected future
cash flows specific to the liability, using a current pre-tax rate that reflects the current market
assessment of the time value of money and risks specific to the obligation. The unwinding of
the discount is recognised as finance cost.
Contingent liabilities are disclosed in the notes to the financial statements when there is a
possible obligation arising from past events, the existence of which will be confirmed only by
the occurrence or non-occurrence of one or more uncertain future events not wholly within
the control of the company or a present obligation that arises from past events where it is
either not probable that an outflow of resources will be required to settle the obligation or a
reliable estimate of the amount cannot be made.
Provisions and Contingent Liabilities are reviewed at each Balance Sheet date and adjusted
to reflect the best estimates.
k) Segment Information
i) The Company provides Financial and Management Consulting Services.
l) Related Party Disclosures
25 Earnings per share
Basic earnings per share has been calculated by dividing the profit/(loss) attributable to di¬
nary equity holders by the weighted average number of ordinary shares outstanding during
the year. For the purpose of calculating diluted earning per share, the net profit or loss for e
period attributable to equity shareholders and the weighted average number of shares out¬
standing during the period are adjusted for the effect of all dilutive potential equity shares.
26 Income & Expenditure in foreign currency
Inflow of foreign Currency:
FOB Value of Exports during the year is Rs. 0/-
Outflow of foreign Currency:
CIF Value of Imports: Nil
Travelling Expenses: Nil
Overseas Commission etc.: Nil
See accompanying notes to the financial statements
Place: Bangalore As per our report of even date
Date: 28th April, 2025 For B S D & Co.,
Chartered Accountants
For and on behalf of Dharni Capital Services Ltd Firm Regn No: 000312S
Sd/- Sd/- Sd/-
Hemant Dharnidharka Preeti Saraogi Rishav Saraf
Director Director Partner
DIN: 07190229 DIN: 07339758 Membership No: 230591
UDIN:25230591 BMLAVB1098
Sd/- Sd/-
Pramod Kumar Dharnidharka Antima Kataria
CFO Company Secretary
MN: A53005
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