k. Provisions, Contingent Liabilities & Contingent Assets:

Provisions: Provisions are recognised when there is a present obligation as a result of a past event, it
is probable that an outflow of resources embodying economic benefits will be required to settle the
obligation and there is a reliable estimate 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 and are not discounted to its present value.

Contingent Liabilities: Contingent liabilities are disclosed when there is a possible obligation arising
from past events, the existence of which will be confirmed only by the occurrence or nonoccurrence
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 or a reliable estimate of the amount cannot be made, is termed as a contingent
liability.

Contingent Assets: Contingent Assets are neither recognised nor disclosed in the financial statements
since this may result in recognition of income that may never be realised.

l. Segment reporting

The company's operating businesses being only one segment is organised and managed according to
the nature of products. Accordingly, the business constitutes the Primary Segment for disclosure of
segment information. The Company operates predominantly within the geographical limits of India.
and accordingly, secondary segments have not been considered. The Company prepares its segment
information in conformity with the accounting policies adopted for preparing and presenting the
Financial Statements of the Company as a whole.

m. Impairment of Assets

Impairment loss is recognised wherever the carrying amount of an asset at the Balance Sheet date
based on external and internal sources of information is in excess of recoverable amount and the
same is recognized as an expense in the statement of profit and loss and carrying amount is reduced
to its recoverable amount. Reversal of impairment losses recognized in prior years is recorded when
there is an indication that the impairment losses recognised for the assets no longer exist or have
decreased.

20 . Disclosure under the Micro, Small and Medium Enterprises Development Act, 2006:

The Company has not received any information from vendors regarding their status under the Micro, Small and
Medium Enterprises Development Act, 2006 and hence disclosures relating to amounts unpaid as at the year end
together with interest paid/payable under this have not been given.

26 . Figures in parenthesis in this Schedule indicates figures for the previous year

27 . Previous Year's figures have been regrouped and/or rearranged wherever necessary.

28 . Trade Payables, Trade Receivables & Advances are subject to confirmation.

As per our attached Report of even date For and on Behalf of the Board

For B. Mukherjee & Co.

Chartered Accountants Sajjan Kumar Sharma Rashi Nagori Mehta

Firm Registration No.302096E (DIN: 02162166) (DIN: 09057989)

Whole Time Director Director

(CA S.K.MUKHERJEE)

Partner

Membership No.006601

UDIN : 25006601BMIBQS5917 Navdeep Bhansali

(ACS-60924)

Place: Kolkata Company Secretary & CFo

Dated: the 20th day of May, 2025