(ii) Terms/ rights attached to equity shares:

The Company has one class of equity shares having par value of Rs. 1 per share. Accordingly, all equity shares rank equally with regard to dividends and share in the
Company's residual assets. The equity shares are entitled to receive dividend as declared from time to time. The voting rights of an equity shareholder on a poll are in
proportion to his share of the paid-up equity capital of the Company. Voting rights cannot be excercised in respect of shares on which any call or other sums presently
payable have not been paid.

In the event of liquidation of the Company, the holders of the equity shares will be entitled to receive remaining assets of the Company after distribution of all
preferential amounts. The distribution will be in proportion of the shares held by each shareholder.

26. Segment reporting

The Company operates in a single reportable segment i.e. Fund based activities including investment activities (Investment in securities) and financing activity, since
the nature of the fund based activities are exposed to similar risk and return profiles hence they are collectively operating under a single segment. The Company
operates in a single geographical segment i.e. domestic. Hence, the financial statements are reflective of the information required by Ind AS 108 on “Operating
Segments”, as prescribed in Companies (Indian Accounting Standards (IND AS)) Rules 2015 and the Companies (Indian Accounting Standards) Amendment Rules,
2016.

b) Fair value hierarchy

The fair value of financial instruments as referred to in note (a) above have been classified into three categories depending on the inputs used in the
valuation technique. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1
measurements) and lowest priority to unobservable inputs (Level 3 measurements).

The categories used are as follows:

Level 1 - Quoted prices (unadjusted) for identical assets and liabilities in an active markets.

Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (as prices) or indirectly
(derived from prices).

Level 3 - Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

c) Measurement of Fair Value

The fair values of financial assets and liabilities are included at the amount that would be received to sell an asset or paid to transfer a liability in an
orderly transaction between market participants at the measurement date. Methods and assumptions used to estimate the fair values are consistent in
all the years. The following methods and assumptions were used to estimate the fair values:

i) The fair values of investments in mutual fund units is based on the net asset value (‘NAV’) as stated by the issuers of mutual funds. Net asset
values represent the price at which the issuer will issue further units in the mutual fund and the price at which issuers will redeem such units from the
investors.

ii) The Management assesses that fair values of trade receivables, cash and cash equivalents, other bank balances, loans, trade payables, current
borrowings, other current liabilities and other financial liabilities (current), approximate to their carrying amounts largely due to the short-term
maturities of these instruments.

iii) The carrying amount of financial assets and financial liabilities measured at amortised cost in the financial statements are a reasonable
approximation of their fair values since the Company does not anticipate that the carrying amount would be significantly different from the values
that would eventually be received or settled.

d) Risk Management Framework

The Company's business activities expose it to a variety of financial risks, namely credit risk, liquidity risk and market risks. Market risks comprise
currency risk and interest rate risk. The Company's Senior Management and Key Management Personnel have the ultimate responsibility for
managing these risks. The Management has a process to identify and analyse the risks faced by the Company, to set appropriate risk limits and to
control and to monitor risks and adherence to these limits. Risk Management policies and systems are reviewed regularly to reflect changes in market
conditions and Company's activities. Further, Audit Committee undertakes regular reviews of Risk Management Controls and Procedures.

i) Credit risk

Credit risk is the risk that a customer or counterparty fails to meet its contractual obligations resulting in financial loss to the Company. The Company
is exposed to credit risk from its operating activities (trade & other receivables) and from its financing activities including investments in mutual
funds, deposits with banks and financial institutions and financial instruments. Credit risk has always been managed by the Company through credit
approvals and continuously monitoring the creditworthiness of customers to which the Company grants credit terms in the normal course ofbusiness.
On account of adoption of Ind AS 109, the Company has adopted expected lifetime credit loss model to assess the impairment loss, and is positive of
the realisibility of the other trade receivables and other Financial Asset.

Loans, Trade & other Receivables

Credit risk from trade & other receivables is managed by establishing credit limits, credit approvals and monitoring creditworthiness of the customers.
Outstanding customer receivables are regularly monitored. The Company has computed credit loss allowances based on Expected Credit Loss Model,
which excludes transactions with subsidiaries. The ageing of trade receivables is as follows:

ii) Liquidity risk

Liquidity risk is the risk that the Company will face in meeting its obligations associated with its financial liabilities. The Company’s approach to
managing liquidity is to ensure that it will have sufficient funds to meet its liabilities when due without incurring unacceptable losses.

The following tables detailed the Company’s remaining contractual maturities of financial liabilities as at the reporting date with agreed repayment
periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company
can be required to pay. The table includes both interest and principal cash flows.

iii) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk
Currency risk

The Company’s operations are only in India which results in no foregin currency risk exposure.

Interest rate risk

The company has no borrowings and investments in interest bearing instruments. Hence, company has no interest rate risk exposure.

Capital Management

The Company’s objective is to maintain appropriate levels of capital to support its business strategy taking into account the regulatory, economic and
commercial environment. The Company aims to maintain a strong capital base to support the risks inherent to its business and growth strategies. The
Company endeavours to maintain a higher capital base than the mandated regulatory capital at all times.

31. Other matters

Information with regard to other matters specified Schedule III of the Act, is either nil or not applicable to the Company for the year.

32. Previous years’ figures have been regrouped / restated wherever necessary to conform to current year’s classification

33. Other Notes:

a) The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding

b) The quarterly information statement filed by the Company with banks or financial institutions are in agreement with the books of accour

c) The Company has not been declared as Wilful defaulter by any Banks, Financial institution or Other lenders.

d) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

e) The provision related to number of layers as prescribed under section 2(87) of the Companies Act read with Companies (Restriction on

f) The Company have not advanced or given loan or invested funds to any other person(s) or entity(ies), including foreign entities

(Intermediaries) with the understanding that the Intermediary shall 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 provide any guarantee, security or the
like to or on behalf of the Ultimate Beneficiaries except loans or advances given in normal course of business.

g) The Company have 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 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 provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries except loans or advances given in normal course of business.

h) The Company does not have 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).

i) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

j) Relationship with Struck off Companies :

The Company has performed an assessment to identify transactions with struck off companies as at 31 March 2024 and no such company
was identified.

34. Events after reporting

There have been no events after the reporting date that require disclosure in these financial statements.

The notes refered to above form an integral part of the financial statements
As per our report of even date attached

For Rajvanshi & Associates For and on behalf of the Board of Directors

Chartered Accountants
(FRN: 005069C)

Rajesh Kumar Sodhani Priya Sodhani

Managing Director Director

Abhishek Rajvanshi (DIN: 02516856) (DIN: 02523843)

Partner

Membership No: 440759

Place : Jaipur Devi Dutt Agarwal Kirti Mool Chand Jain

Date : 08.05.2025 Chief Financial Officer Company Secretary