1.10 Provisions, Contingent Liabilities & Contingent
Assets

Provisions are recognized when the company has a present
obligation (legal or constructive) as a result of a past event,
and it is probable that an outflow of economic benefits will be
required to settle the obligation and a reliable estimate of the
amount of the obligation can be made. Where the time value
of money is material, provisions are stated at the present
value of the expenditure expected to settle the obligation.

All provisions are reviewed at each balance sheet date and
adjusted to reflect the current best estimate.

Where it is not probable that an outflow of economic benefits
will be required, or the amount cannot be estimated reliably,
the obligation is disclosed as a contingent liability, unless the
probability of outflow of economic benefits is remote.
Possible obligations, whose existence will only be confirmed
by the occurrence or non-occurrence of one or more future
uncertain events not wholly within the control of the
company, are also disclosed as contingent liabilities unless
the probability of outflow of economic benefits is remote.

Contingent Assets are not recognised in the financial
statements. However, when the realisation of income is
virtually certain, then the related asset is not a contingent
asset and its recognition is appropriate.

1.11 Earnings Per Share

Basic earnings per share are computed by dividing the net
profit after tax by the weighted average number of equity
shares outstanding during the period. Diluted earnings per
shares is computed by dividing the profit after tax by the
weighted average number of equity shares considered for
deriving basic earnings per shares and also the weighted
average number of equity shares that could have been
issued upon conversion of all dilutive potential equity shares.

1.12 Segment Reporting

The Management of the company monitors the operating
results of its business Segments for the purpose of making
decisions about resource allocation and performance
assessment. Segment performance is evaluated based on
profit or loss and is measured consistently with profit or loss
in the financial statements. The Operating segments have
been identified on the basis of the nature of products /
services.

a) Segment revenue includes directly identifiable with/
allocable to the segment including inter-segment
revenue.

b) Expenses that are directly identifiable with / allocable to
segments are considered for determining the segment
result.

c) Expenses which relate to the Company as a whole and
not allocable to segments are included under
unallocable expenditure.

d) Income which relates to the Company as a whole and
not allocable to segments is included in unallocable
income.

e) Segment assets including CWIP and liabilities include
those directly identifiable with the respective segments.

f) Unallocable assets and liabilities represent the assets
and liabilities that relate to the Company as a whole and
not allocable to any segment

1.13 Judgements, Estimates and Assumptions

The preparation of the financial statements in conformity
with Ind AS requires management to make estimates,
judgements and assumptions that affect the application of
accounting policies and the reported amounts of assets and
liabilities, the disclosures of contingent assets and liabilities
at the date of financial statements and the amount of
revenue and expenses during the reported period.
Application of accounting policies involving complex and
subjective judgements and the use of assumptions in these
financial statements have been disclosed. Accounting
estimates could change from period to period. Actual results
could differ from those estimates. Estimates and underlying
assumptions are reviewed on an ongoing basis. Revisions to
accounting estimate are recognised in the period in which
the estimates are revised and, if material, their effects are
disclosed in the notes to the financial statements.

1.13.1 Judgements

In the process of applying the Company's accounting
policies, management has made the following judgements,
which have the most significant effect on the amounts
recognised in the consolidated financial statements:

1.13.1.1 Formulation of Accounting Policies

Accounting policies are formulated in a manner that result in
financial statements containing relevant and reliable
information about the transactions, other events and
conditions to which they apply. Those policies need not be
applied when the effect of applying them is immaterial.

In the absence of an Ind AS that specifically applies to a
transaction, other event or condition, management has used
its judgement in developing and applying an accounting
policy that results in information that is:

a) relevant to the economic decision-making needs of
users and

b) reliable in that financial statements:

(i) represent faithfully the financial position, financial
performance and cash flows of the entity;

(ii) reflect the economic substance of transactions,
other events and conditions, and not merely the
legal form;

(iii) are neutral, i.e. free from bias;

(iv) are prudent; and

(v) are complete in all material respects on a
consistent basis.

In making the judgement management refers to, and
considers the applicability of, the following sources in
descending order:

(a) the requirements in Ind ASs dealing with similar and
related issues; and

(b) the definitions, recognition criteria and measurement
concepts for assets, liabilities, income and expenses in
the Framework.

In making the judgement, management considers the most
recent pronouncements of International Accounting
Standards Board and in absence thereof those of the other
standard-setting bodies that use a similar conceptual
framework to develop accounting standards, other
accounting literature and accepted industry practices, to the
extent that these do not conflict with the sources in above
paragraph.

1.13.1.2 Materiality

Ind AS applies to items which are material. Management
uses judgment in deciding whether individual items or
groups of item are material in the financial statements.
Materiality is judged by reference to the size and nature of
the item. The deciding factor is whether omission or
misstatement could individually or collectively influence the
economic decisions that users make on the basis of the
financial statements. Management also uses judgement of
materiality for determining the compliance requirement of
the Ind AS. In particular circumstances either the nature or
the amount of an item or aggregate of items could be the
determining factor. Further an entity may also be required to
present separately immaterial items when required by law.

1.13.2 Estimates and Assumptions

The key assumptions concerning the future and other key
sources of estimation uncertainty at the reporting date, that
have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next
financial year, are described below. The Company based its
assumptions and estimates on parameters available when
the financial statements were prepared. Existing
circumstances and assumptions about future developments,
however, may change due to market changes or
circumstances arising that are beyond the control of the
Company. Such changes are reflected in the assumptions
when they occur.

1.13.2.1 Impairment of Non-Financial Assets

There is an indication of impairment if, the carrying value of
an asset or cash generating unit exceeds its recoverable
amount, which is the higher of its fair value less costs of
disposal and its value in use. Company considers individual
PPE as separate cash generating units for the purpose of
test of impairment. The value in use calculation is based on
a DCF model. The cash flows are derived from the budget for
the next five years and do not include restructuring activities
that the Company is not yet committed to or significant future
investments that will enhance the asset's performance of the
CGU being tested. The recoverable amount is sensitive to
the discount rate used for the DCF model as well as the
expected future cash-inflows and the growth rate used for
extrapolation purposes.

1.13.2.2 Taxes

Deferred tax assets are recognised for unused tax losses to
the extent that it is probable that taxable profit will be
available against which the losses can be utilised. Significant
management judgement is required to determine the
amount of deferred tax assets that can be recognised, based
upon the likely timing and the level of future taxable profits
together with future tax planning strategies.

1.13.2.3 Defined Benefit Plan

The cost of the defined benefit gratuity plan and other post¬
employment medical benefits and the present value of the
gratuity obligation are determined using actuarial valuations.
An actuarial valuation involves making various assumptions
that may differ from actual developments in the future. These
include the determination of the discount rate, future salary
increases and mortality rates.

Due to the complexities involved in the valuation and its long¬
term nature, a defined benefit obligation is highly sensitive to
changes in these assumptions. All assumptions are
reviewed at each reporting date. The parameter most subject
to change is the discount rate. In determining the appropriate
discount rate for plans operated in India, the management
considers the interest rates of government bonds in
currencies consistent with the currencies of the post¬
employment benefit obligation.

1.13.2.4 Fair value measurement of financial
instruments

When the fair values 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 the DCF
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 values. Judgements include considerations of inputs
such as liquidity risk, credit risk and volatility. Changes in
assumptions about these factors could affect the reported
fair value of financial instruments.

36 FINANCIAL RISK MANAGEMENT OBJECTIVES:

The company's has proper system of risk management policies and procedure and internal financial control aimed at ensuring early identification
Evaluation and management of key financial risks (Such as credit risk, liquidity risk and market risk)that may cause as a consequence of business of
operation as well as its investing and financial activities. Risk Management policies and systems are reviewed regularly to reflect changes in
market condition and the Company's activities.

The company has exposure to the following risks arising from financial instruments:

- Credit Risk

- Liquidity Risk

- Market Risk
Credit Risk :

The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The company's
historical experience of collecting receivables and the level of default indicate credit risk is low. The company establish an allowance for impairment
that represents its expected credit losses in respect of trade receivable, loans and other receivable. During the year based on specific assessment ,
the company has not recognised any trade receivable, loans and other receivable as bad debts.

Liquidity Risk :

The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another
financial asset. Prudent The company's approach to managing liquidity is to ensure, as far as possible, that the company will have sufficient liquidity
to meets its liabilities when they are due under both normal and stressed conditions without incurring unacceptable loss or damage to the
company's goodwill/reputation.

The company's current assets aggregate to Rs. 18595.91 lakh, Rs. (18151.36) lakh against an aggregate current liability of Rs. 5644.17 Lakh, Rs.
(6111.99) lakh. Non Current Liability of Rs. 5006.59 Lakh, Rs.(1865.50) Lakh on the reporting date 31-03-2025 and Previous year ended
(31.03.2024) respectively. Further, while the company's total equity Rs. 12997.35 lakh, Rs. (13229.70) lakh. it has total borrowings Rs. 5137.38
lakh, Rs. (3143.86) lakh.

In above circumstances, liquidity risk or the risk that the company may not be able to settle or meet obligations as they become due does not exist.
Market Risk :

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises
three types of risk: currency risk, interest rate risk and other price risk.

The company is not an active investor in equity markets. The company invests in mutual fund schemes of leading fund houses. Such an
investments are susceptible to market price risk that arise mainly from changes in interest rate which may impact the return and value of such
investments.

FAIR VALUE MEASUREMENT:

Fair Value Hierarchy:

Fair value of the financial instruments is classified in various fair value hierarchies based on the following three levels:

Level 1:

Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A quoted price in
an active market provides the most reliable evidence of fair value and shall be used without adjustment to measure fair value.

Level 2:

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3:

Level 3 inputs are unobservable inputs for the asset or liability. Unobservable inputs shall be used to measure fair value to the extent that relevant
observable inputs are not available.

The fair value of trade receivable, trade payable and current financial assets and liabilities is considered to be equal to the carrying amounts of these
items due their short term nature.