i. Provisions:

Provisions are recognised when the Company has a present obligation (legal or constructive), as a result
of past events, and it is probable that an outflow of resources, that can be reliably estimated, will be
required to settle such an obligation.

j. Cash and Cash Equivalents:

Cash and cash equivalents are short-term (three months or less from the date of acquisition), highly
liquid investments that are readily convertible into cash and which are subject to an insignificant risk of
changes in value.

k. Retirement and other Employee Benefits:

i) Defined Contribution Plan

The company makes defined contribution to provident fund which is recognized in the profit & loss
account on accrual basis.

ii) Defined Benefit Plan

The company’s liabilities under payment of Gratuity Act are determined on the basis of actuarial
valuation made at the end of each financial year using the projected unit credit method.

l. Taxation:

i) Tax expense comprises of current and deferred tax.

ii) Provision for current tax is made on the basis of estimated taxable income for the current accounting
year in accordance with the Income Tax Act, 1961.

iii) The deferred tax for timing difference between the books and taxable Income for the year is
accounted for, using the tax rates and laws have been substantively enacted as on the balance sheet
date. Deferred tax assets arising from timing difference are recognized to the extent there is
reasonable certainty that these would be realized in future.

iv) Deferred tax assets in case of unabsorbed losses and unabsorbed depreciation are recognized only if
there is virtual certainty that such deferred tax assets can be realized against future taxable profits

m. 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 non-occurrence 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 the
obligation or a reliable estimate of the amount cannot be made.

2. Notes on Accounts:

a. The Company has provided liabilities on account of Defined Benefit Obligation on the basis of
actuarial valuation as given by actuarial valuer, detailed disclosure in terms of Ind AS 19 (Revised)
could not be made. However, in the opinion of the management, the amount is not material and
defined benefit obligation has been provided.

b. Current Liabilities & Provisions:

i) Sundry creditors include Rs 3.22 lacs (31^st March, 2024: Rs 3.02 lacs) due to Micro, Small
& Medium Enterprises (MSME Units) as identified by the Company and relied upon by the
auditors.

ii) The company has not received few intimations from “Suppliers” regarding their status under
the Micro, Small and Medium Enterprises Development Act, 2006 and thus accordingly
disclosures, if any, relating to amounts unpaid as at the year-end together with interest
paid/payable as required under the said Act have been provided.

L. Other Statutory Information:

' ^G-°^{UP d06S n0t haVe my Benami pr}°^perty’ ^{Where any} P^roceeding has been initiated or pending against the Group for holding any

Ben ami property, ^{s J}

" The Group does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period,
in The Group has not traded or invested in Crypto currency or Virtual Currency during the financial year,

iv The Group has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with
the understanding that the Intermediary shall;

a directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company
(Ultimate Beneficiaries) or, . v j

b. provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

v The Group has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall:

a directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party
(Ultimate Beneficiaries) or,

b. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

vi The Group has no such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during

the year mthe tax assessments under the Income Tax Act, 1961 (such as, search or survey) or any other relevant provisions of the Income
Tax Act, 1961.

VM The Group has not been declared as wilful defaulter by any bank or financial institution (as defined under the Companies Act. 2013) or
consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

viii The Group does not have any transactions with Companies struck off.

For MASAR & Co.

Chartered Accountan^'^A*'"“">_>^^k

FRN : 033829N^?/"^V^ \. \ For and on behalf of the Board of Directors

CA. Shashi Shekhar RaNSP^>^ Bharti Chitkara Uddhav Rathi AriUrag Rathi ⁶

^Partner (Company Secretary) (Whole Time Director and CFO) (Managing Director)

Membership No.519011 Membership No.72963 DIN No: 06604905 DIN No: 00063345

^UDIN 1$$\ qcuftMLX P2.#q) 3

Place : New Delhi
Date : 29/05/2025