n) Provisions, Contingent liabilities and Contingent assets:

The Company recognises provisions when there is present obligation as a result of past event, and it is probable that there will
be an outflow of resources and reliable estimate can be made of the amount of the obligation. If the effect of the time value of
money is material, provisions are determined by discounting the expected future cash flows to net present value using an
appropriate pre-tax discount rate that reflects current market assessments of the time value of money and, where appropriate,
the risks specific to the liability. Unwinding of the discount is recognised in the statement of profit and loss as a finance cost.
Provisions are reviewed at each reporting date and are adjusted to the reflect the current best estimate.

A present obligation that arises from past events where it is either not probable that an outflow of resources will be required to
settle or a reliable estimate of the amount cannot be made, is disclosed as a contingent liability. Contingent liabilities are also
disclosed

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.

Contingent assets are not recognized in financial statements since this may result in the recognition of income that may never
be realised.

o) Financial instruments:

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the
instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly
attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial
liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial
liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or
financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.

Financial assets

(i) Financial assets carried at amortised cost

A financial asset is subsequently 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.

(ii) Financial assets at fair value through other comprehensive income

A financial asset is subsequently measured at fair value through other comprehensive income 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. Further, in case
where the Company has made an irrevocable selection based on its business model, for its investments which are classified as
equity instruments, the subsequent changes in fair value are recognized in other comprehensive income.

(iii) Financial assets at fair value through profit or loss

A financial asset which is not classified in any of the above categories are subsequently fair valued through profit or loss.

(iv) The Company recognizes loss allowances using the expected credit loss (ECL) model for the financial assets which are not
fair valued through profit or loss. Loss allowance for trade receivables with no significant financing component is measured at
an amount equal to lifetime ECL. For all other financial assets, expected credit losses are measured at an amount equal to the 12-
month ECL, unless there has been a significant increase in credit risk from initial recognition in which case those are measured
at lifetime ECL. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting
date to the amount that is required to be recognised is recognized as an impairment gain or loss in statement of profit or loss.

Financial liabilities and equity instruments

(i) Classification as debt or equity

Financial liabilities and equity instruments issued by the Company are classified according to the substance of the contractual
arrangements entered into and the definitions of a financial liability and an equity instrument.

(ii) Equity instruments

An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its
liabilities. Equity instruments are recorded at the proceeds received, net of direct issue costs.

(iii) Financial liabilities

Trade and other payables are initially measured at fair value, net of transaction costs, and are subsequently measured at
amortised cost, using the effective interest rate method where the time value of money is significant.

Interest bearing bank loans, overdrafts and unsecured loans are initially measured at fair value and are subsequently measured
at amortised cost using the effective interest rate method. Any difference between the proceeds (net of transaction costs) and the
settlement or redemption of borrowings is recognised over the term of the borrowings in the statement of profit and loss.

(iv) Derecognition of financial instruments

The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire or it
transfers the financial asset, and the

transfer qualifies for derecognition under Ind AS 109. A financial liability (or a part of a financial liability) is derecognized from
the Company’s balance sheet when the obligation specified in the contract is discharged or cancelled or expires.

(v) fair value of financial instruments

In determining the fair value of its financial instruments, the Company uses a variety of methods and assumptions that are
based on market conditions and risks existing at each reporting date. The methods used to determine fair value include
discounted cash flow analysis, available quoted market prices and dealer quotes. All methods of assessing fair value result in
general approximation of value, and such value may or may not be realized.

(vi) Offsetting financial instruments

Financial assets and liabilities are offset, and the net amount is reported in the balance sheet where there is a legally enforceable
right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability
simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal
course of business and in the event of default, insolvency or bankruptcy of the Company or the counterparty.

P) Earnings per share:

The basic earnings per share is computed by dividing the profit/(loss) for the year attributable to the equity shareholders by the
weighted average number of equities shares outstanding during the year. For the purpose of calculating diluted earnings per
share, profit/(loss) for the year attributable to the equity shareholders and the weighted average number of the equity shares
outstanding during the year are adjusted for the effects of all dilutive potential equity shares.

q) Cash and cash equivalents:

Cash and cash equivalents include cash on hand and demand deposits with banks. Cash equivalents are short-term balances
(with an original maturity of three months or less), highly liquid investments that are readily convertible into known amounts
of cash and which are subject to insignificant risk of changes in value.

r) Transactions in foreign currencies:

The financial statements of the Company are presented in Indian rupees, which is the functional currency of the Company and
the presentation currency for the financial statements. Transactions in foreign currencies are recorded at the exchange rates
prevailing on the date of transaction.

Foreign Currency monetary assets and liabilities such as cash, receivables, payables, etc., are translated at year end exchange
rates.

Exchange differences arising on settlement of transactions and translation of monetary items are recognised as income or
expense in the year in which they arise.

s) Segment reporting:

The company operates in a single segment, hence not applicable.

t) Government grants:

Grants from the government are recognised at fair value where there is a reasonable assurance that the grant will be received,
and the Company will comply with all attached conditions.

Government grants relating to income are deferred and recognised in the profit or loss over the period necessary to match them
with the costs they are intended to compensate and presented within other income.

Government grants relating to the purchase of Property, Plant and Equipment are included in non-current liabilities as deferred
income and are credited to profit and loss on a straight-line basis over the expected lives of the related assets and presented
within other income.

The benefit of a government loan at below current market rate of interest is treated as a government grant.

u) Leases:

As a lessee:

The Company assesses whether a contract contains a lease, at inception of a contract. A contract is, or contains, a lease if the
contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess
whether a contract conveys the right to control the use of an identified asset, the Company assesses whether:

(1) The Contract involves the use of an identified asset.

(2) The Company has substantially all the economic benefits from use of the asset through the period of the lease and

(3) The Company has the right to direct the use of the asset."

The Company recognizes a right-of-use asset (“ROU") and a corresponding lease liability for all lease arrangements in which it is
a lessee, except for leases with a term of twelve months or less (short-term leases) and low value leases. For these short-term and
low value leases, the Company recognizes the lease payments as an operating expense on a straight-line basis over the term of
the lease. Certain lease arrangements include the options to extend or terminate the lease before the end of the lease term. ROU
assets and lease liabilities includes these options when it is reasonably certain that they will be exercised.

The right-of-use assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any
lease payments made at or prior to the commencement date of the lease plus any initial direct costs less any lease incentives.

They are subsequently measured at cost less accumulated depreciation and impairment losses.

Right-of-use assets are depreciated from the commencement date on a straight-line basis over the balance lease term of the
underlying asset. Right of use assets are evaluated for recoverability whenever events or changes in circumstances indicate that
their carrying amounts may not be recoverable.

The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments
are discounted using the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates
in the country of domicile of the leases. Lease liabilities are re-measured with a corresponding adjustment to the related right of
use asset if the Company changes its assessment if whether it will exercise an extension or a termination option.

Lease liability and ROU asset shall be separately presented in the Balance Sheet and lease payments shall be classified as
financing cash flows.

As Lessor:

Leases for which the Company is a lessor is classified as a finance or operating lease. Whenever the terms of the lease transfer
substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are
classified as operating leases.

When the Company is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. The
sublease is classified as a finance or operating lease by reference to the right-of-use asset arising from the head lease.

For operating leases, rental income is recognized on a straight-line basis over the term of the relevant lease.

Operating lease — Rentals payable under operating leases are charged to the statement of profit and loss on a straight-line basis
over the term of the relevant lease unless another systematic basis is more representative of the time pattern in which economic
benefits from the leased assets are utilized.

v) Dividend distribution:

Dividends paid (including income tax thereon) is recognised in the period in which the interim dividends are approved by the
Board of Directors, or in respect of the final dividend when approved by shareholders.

w) Rounding off amounts:

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs as per the requirement
of Schedule III, unless otherwise stated.

x) Standards issued but not yet effective:

There is no such notification applicable from 1 April 2026.

3 Use of estimates and critical accounting judgements:

In preparation of the financial statements, the Company makes judgements, estimates and assumptions about the carrying
values of assets and liabilities that are not readily apparent from other sources. The estimates and the associated assumptions
are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these

estimates.

The estimates and the underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised, and future periods affected.

Significant judgements and estimates relating to the carrying values of assets and liabilities include useful lives of property,
plant and equipment and intangible assets, impairment of property, plant and equipment, intangible assets and investments,
provision for employee benefits and other provisions, recoverability of deferred tax assets, commitments and contingencies.

I 4.Disdosure pursuant to ‘Micro, Small and Medium Enterprises Development Act, 2006:

The Company has not initiated the process of identification of suppliers registered under Micro, Small and Medium Enterprise
Development Act, 2006, and confirmation relating to Micro, Small and Medium Enterprise has not been received from Suppliers.
As required by Ministry of Corporate affairs (MCA) the details of MSME whose payment is outstanding for more than 45 days as
on the end of quarter has not been reported and statement of such MSME’s with the amount outstanding as on the end of the
quarter is not filed in Form MSME 1 regularly.

5. As per Section 135 of the Companies Act, 2013, a company not meeting the applicability threshold and therefore no needs to
spend at least 2% of its average net profit for the immediately preceding three financial years on corporate social responsibility
(CSR) activities. The areas for CSR activities are eradication of hunger and malnutrition, promoting education, art and culture,
healthcare, destitute care and rehabilitation, environment sustainability, disaster relief and rural development projects.

a. The fair value of financial assets and liabilities is included at the amount at which the instrument could be exchanged in a
current transaction between willing parties, other than in a forced or liquidation sale.

b. The fair value of trade receivables, trade payables and other current financial assets and liabilities is equal to the carrying
amounts of these items due to their short-term nature. Where such items are non-current in nature, the same has been
classified as Level 3 and fair value determined using discounted cash flow basis. Similarly, unquoted equity instruments
where most recent information to measure fair value is insufficient, or if there is a wide range of possible fair value
measurements, cost has been considered as the best estimate of fair value.

Set out below, is a comparison by class of the carrying amounts and fair value of the Company's financial instruments, other
than those with carrying amounts that are reasonable approximation of fair values:

Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques,
which maximize the use of observable market

data and rely as little as possible on entity specific estimates. If significant inputs required to fair value instruments are
observable, the instrument is included in Level 2.

Level 3: If one or more of the significant inputs are not based on observable market data, the instruments is included in level 3.

There has been no change in the valuation methodology for Level 3 inputs during the year. The Company has not classified any
material financial instruments under Level 3 of the fair value hierarchy. There were no transfers between Level 1 and Level 2
during the year.

Management uses its best judgement in estimating the fair value of its financial instruments. However, there are inherent
limitations in any estimation technique. Therefore, for all financial instruments, the fair value estimates presented above are not
necessarily indicative of the amounts that the Company could have realized or paid in sale transactions as of respective dates. As
such, the fair value of financial instruments subsequent to the reporting dates may be different from the amounts reported at
each reporting date. In respect of investments as at the transaction date, the Company has assessed the fair value to be the
carrying value of the investments as these companies are in their initial years of operations obtaining necessary regulatory
approvals to commence their business.

The fair value of trade receivables, trade payables and other current financial assets and liabilities is considered to be equal to
the carrying amounts of these items due to their short-term nature. Where such items are non-current in nature, the same has
been classified as Level 3 and fair value determined using discounted cash flow basis. Similarly, unquoted equity instruments
where most recent information to measure fair value is insufficient, or if there is a wide range of possible fair value
measurements, cost has been considered as the best estimate of fair value.

9. Financial risk management

The Company is exposed to market risk (fluctuation in foreign currency exchange rates, price and interest rate), liquidity risk
and credit risk, which may adversely impact the fair value of its financial instruments. The Company assesses the
unpredictability of the financial environment and seeks to mitigate potential adverse effects on the financial performance of the

Company.

A. Market risk

Market risk is 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 of currency risk, interest rate risk and price risk. Financial instruments affected by market
risk include loans and borrowings, trade receivables and trade payables involving foreign currency exposure.

B. Credit Risk

Financial assets of the Company include trade receivables, employee advances, security deposits held with government
authorities and bank deposits which represents Company's maximum exposure to the credit risk. With respect to credit
exposure from customers, the Company has a procedure in place aiming to minimize collection losses. Credit Control team
assesses the credit quality of the customers, their financial position, past experience in payments and other relevant factors. The
Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. However,
management also

considers the factors that may influence the credit risk of its customer base, including default risk associate with the industry
and country in which customers

operate. Credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are
defined in accordance with this assessment. With respect to other financial assets viz., loans & advances, deposits with
government and banks, the credit risk is insignificant since the loans & advances are given to employees only and deposits are
held with government bodies and reputable banks. The credit quality of the financial assets is satisfactory, taking into account
the allowance for credit losses.

(C) Liquidity risk

Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding to meet obligations when
due and to close out market positions. Company's treasury maintains flexibility in funding by maintaining availability under
deposits in banks.

The company’s objective is to maintain a balance between continuity of funding and flexibility through the use of bank
overdrafts and loans. The liquidity position of the company is not good. As the company’s is not able to timely realize amount
due from trade receivables the company has low liquidity.

(E) Foreign Currency Risk

Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency
risk arises when future commercial transactions and recognized assets and liabilities are denominated in a currency that is not
the Establishment's functional currency. The company have significant currency risk as the company have significant amount
outstanding which is denominated in foreign currency.

10. Capital management

For the purpose of the Company's capital management, capital includes issued equity capital, share premium and all other
equity reserves attributable to the equity holders. The primary objective of the Company's capital managements to maximize the
shareholder value.

The Company manages its 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 debt divided by total
capital. The Company includes within debt, interest bearing loans and borrowings.

In order to achieve this overall objective, the Company's capital management, amongst other things, aims to ensure that it meets
financial covenants attached to the interest-bearing loans and borrowings that define capital structure requirements. Breaches
in meeting the financial covenants would permit the bank to immediately call loans and borrowings.

No changes were made in the objectives, policies or processes for managing capital during the years ended 31 March 2026 and 31
March, 2025.

12. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or
kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries" )with the
understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party

identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any party(s)
(Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or
entities identified by or on behalf of the Company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on

behalf of the Ultimate Beneficiaries.

13. The company has an accounting software for maintaining its books of account having the feature of recording audit trail
(edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Further,
the audit trail is not disabled. However, the feature of recording audit trail (edit log) facility at database level is not enabled.

14. The Company has not traded or invested in crypto currency or virtual currency during the current period.

15. The Company is not as willful defaulter by ant bank or financial institution or other lenders.

16. The are no transactions with the Struck off Companies under Section 248 or 560 of the Companies, Act 2013.

17. No proceedings initiated or pending against the Company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988.

18. The Company have not 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.

19. Previous year figures

a. Pursuant to the amendments to Schedule III vide MCA circular dated March 24,2021, figures are disclosed in rupee in lakhs.

b. Previous year figures have been regrouped and/or reclassified wherever necessary to conform to current year’s
presentation.