33 Financial Instrument

33.1 Capital Risk 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 of the Company. Primary objective of Company's capital management is to ensure that it maintains an
optimum financing structure and healthy returns in order to support its business and maximize 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. To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return
capital to shareholders or issue new shares. The Company does not have any long term debts hence there is no capital gearing ratio.
Surplus fund has been invested into risk free financial instruments.

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

33.3 Financial risk management objectives and policies

While ensuring liquidity is sufficient to meet Company's operational requirements, the management also monitors and manages key
financial risks relating to the operations of the Company by analysing exposures by degree and magnitude of risks. These risks include
market risk (including Interest risk and price risk), credit risk and liquidity risk.

(a) Market risk

Market risk is the risk or uncertainty arising from possible market price movements and their impact on the future performance of a
business. The major components of market risk are interest rate risk and commodity price risk.

(i) Interest rate risk

The Company has not borrowed any funds. Therefore exposure to interest rate risk is not applicable.