G) PROVISIONS AND CONTINGENT LIABILITIES

1. Provisions involving substantial degree of estimation in
measurement are recognised when there is a present obligation
as result of past events and it is probable that there will be outflow
of resources.

2. Contingent Liabilities - Nil

H) IMPAIRMENT OF NON FINANCIALS ASSETS

Consideration is given at each balance sheet to determine whether
there is any indication of impairment of the carrying amount of the
company's fixed assets. If any indication exists an asset's recoverable
amount is estimated. An impairment loss is recognised whenever the
carrying amount of an asset exceeds recoverable amount.

I) TRADE & OTHER PAYABLE

These amounts represent liabilities for services received by the
Company prior to the end of financial year which are unpaid. The
amounts are unsecured and are usually paid within 30 days of
recognition. Trade and other payables are presented as current
liabilities unless payment is not due within 12 months after the
reporting period. They are recognized initially at their fair value and
subsequently measured at amortised cost using the effective interest
method.

J) BORROWING COST

As there are no borrowings during this financial year the same is not
applicable.

K) SEGMENT REPORTING :

The Company's principal business activity being manufacture and
export of cotton yam and grey facics and In the same commodity.
However, during the financial year no operations were carried out.

2. The debit and credit balances of parties are subject to
confirmation.

3. In the absence of taxable income as per the provisions of the
Income Tax Act, 1961, no provision has been made for taxation in
the accounts.

4. The Company has not received any intimation from suppliers
regarding their status under the Micro, Small and Medium enterprises
Act, 2006 and hence disclosures, if any, relating to amounts unpaid
as the year end together with interest paid / payable as required under
the said Act have not been given.

5. Disclosures in respect of provisions pursuant to Accounting
Standard - 29.

13. The Company has not obtained loan during the year.

14. Previous years' figures have been regrouped and rearranged
wherever necessary so as to confirm the current years' presentation.
Figures in brackets represent previous years' figures.

For and on behalf of the Board

As per our report of even date
M/s. Vivkekanadan Associates

Chartered Accountants
Firm Regn No: 005268S

R. Veeramani S. Sakthivel S. Dehaleesan

Maging Director Director Partner

DIN No. 00032895 DIN No. 10642354 UDIN : 25027312BMITGE5188

Place : Chennai A. Vani G. Senthilvel

Date : 30-07-2025 Company Secretary Chief Financial Officer