K Provisions and Contingent Assets :

Provisions are recognised only when there is a present obligation as a result of past events and when a reliable estimate
of the amount of the obligation can be made. Contingent liability is disclosed for i) possible obligations, which will be
confirmed only by future events not wholly within the control of the company or ii) present obligation arising from past
events where it is not probable that an outflow of resources will be required to settle the obligation or a reliable
estimate of the amount of the obligation cannot be made. Contingent assests are not recognised in the financial statements
since this may result in the recognition of income that may may never be realised.

L Cash and Cash Equivalents

Cash and cash equivalents comprise cash and cash on deposit with banks and corporations. The Company
considers all highly liquid investments with a remaining maturity at the date of purchase of three months or less
and that are readily convertible to known amounts of cash to be cash equivalents.

M Provision & Contingent Liability

The company creates a provision when there is a present obligation as a result of past event that probably requires
an outflow of resources and reliable estimate can be made of the amount of the obligation. A disclosure lor a
contingent liability is made when there is a possible obligation or a present obligation that may, but probably will
not require an outflow of resources. When there is a possible obligation in respect of which the likelihood of outflow
of resources is remote, no provision or disclosure is made.

For S D Jain & Co For Moksh Ornaments Limited

Chartered Accountants
FRN: 121521W

Shantilal D Jain
Proprietor

Mem. No. 110218 Director Director

Amrit J Shah Jawanmal M Shah

Place: Mumbai Din No : 0530125Din No : 05301300

Date : 02/05/2025

UDIN: 25110218BMGUUU6106