R. Provisions, Contingent Liabilities and Contingent Assets
Provisions

Provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event and it
is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a
reliable estimate can be made of the amount of the obligation. Provisions are determined by discounting the expected
future cash flows (representing the best estimate of the expenditure required to settle the present obligation at the
balance sheet date) at a pre-tax rate that reflects current market assessments of the time value of money and the risks
specific to the liability. The unwinding of the discount is recognized as finance cost.

Contingent Liabilities

Contingent liability is a possible obligation arising from past events and 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 but is not recognized because it is not possible that an
outflow of resources embodying economic benefit will be required to settle the obligations or reliable estimate of the
amount of the obligations cannot be made. The Company discloses the existence of contingent liabilities in Other
Notes to Financial Statements.

Contingent Assets

Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow
of economic benefits. Contingent Assets are not recognized though are disclosed, where an inflow of economic
benefits is probable.

S. Earnings per Share

Basic earning per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders
by the weighted average number of equity shares outstanding during the period.

Diluted EPS amounts are calculated by dividing the profit attributable to equity shareholders of Company by the
weighted average number of Equity shares outstanding during the year plus the weighted average number of Equity
shares that would be issued on conversion of all the dilutive potential Equity shares into Equity shares.

T. Dividend

The Company recognises a liability to pay dividend to equity holders of the Company when the distribution is
authorised, and the distribution is no longer at the discretion of the Company. As per the corporate laws in India, a
distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in
equity.

U. Corporate social responsibility

The Company charges its Corporate Social Responsibility expenditure to the statement of profit and loss.

V. Events after reporting date

Where events occurring after the Balance Sheet date provide evidence of conditions that existed at the end of the
reporting period, the impact of such events is adjusted within the financial statements. Otherwise, events after the
Balance Sheet date of material size or nature are only disclosed.

W. New and amended standards

The Company applied for the first-time certain standards and amendments, which are effective for annual periods
beginning on or after 1 April 2025. The Company has not early adopted any standard, interpretation or amendment
that has been issued but is not yet effective.

(i) Amendments to Ind AS 21 - Lack of exchangeability

The Ministry of Corporate Affairs (MCA) notified the Companies (Indian Accounting Standards) Amendment
Rules, 2025, which amend Ind AS 21, The Effects of Changes in Foreign Exchange Rates to specify how an
entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate
when exchangeability is lacking. The amendments also require disclosure of information that enables users of
its financial statements to understand how the currency not being exchangeable into the other currency affects,
or is expected to affect, the entity's financial performance, financial position and cash flows.

The above amendments do not have any impact on the Company's financial statement.

(ii) Amendments to Ind AS 1 Classification of Liabilities as Current or Non-current and Non-current
Liabilities with Covenants

In August 2025, the MCA notified amendments to paragraphs 69 to 76 of Ind AS 1 to specify the requirements for
classifying liabilities as current or non-current. The amendments clarify:

» What is meant by a right to defer settlement

» That a right to defer m ust exist at the end of the reporting period

» That classification is unaffected by the likelihood that an entity will exercise its deferral right

» That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of

a liability not impact its classification

In addition, a requirement has been introduced to require disclosure when a liability arising from a loan agreement
is classified as non-current and the entity's right to defer settlement is contingent on compliance with future
covenants within twelve months.

If there is a breach of a material covenant of a long term loan arrangement on or before the end of the reporting
period, resulting in the liability becoming payable on demand as at the reporting date, and the lender agrees—

after the reporting period but before the financial statements are approved for issue—not to demand repayment
for at least 12 months as a consequence of the breach, this shall be treated as an adjusting event. Accordingly, the
entity is not required to classify the liability as current.

The above amendments do not have any impact on the Company's financial statement.

(iii) Amendments to Ind AS 7 and Ind AS 107 - Supplier Finance Arrangements

In August 2025, the MCA notified amendments to Ind AS 7 Statement of Cash Flows and Ind AS 107 Financial
Instruments: Disclosures to clarify the characteristics of supplier finance arrangements and require additional
disclosure of such arrangements. The disclosure requirements in the amendments are intended to assist users
of financial statements in understanding the effects of supplier finance arrangements on an entity's liabilities,
cash flows and exposure to liquidity risk.

The above amendments do not have any impact on the Company's financial statement.

(iv) International Tax Reform-Pillar Two Model Rules - Amendments to Ind AS 12

In August 2025, the MCA notified amendments to Ind AS 12 Income Taxes in response to the OECD's BEPS
Pillar Two rules and include:

» A mandatory temporary exception to the recognition and disclosure of deferred taxes arising from the
jurisdictional implementation of the Pillar Two model rules; and

» Disclosure requirements for affected entities to help users of the financial statements better understand
an entity's exposure to Pillar Two income taxes arising from that legislation, particularly before its effective
date.

The amendments had no impact on the Company's financial statements as the Company is not in scope of the
Pillar Two model rules.

X. Standards notified but not yet effective

The amendments to the standards that are notified by the Ministry of Corporate Affairs (MCA), but not yet effective,
up to the date of issuance of the Company's financial statements are disclosed below. The Company will adopt these
amendments to the standards, when they become effective.

Amendments to Ind AS 1 - Classification of Liabilities as Current or Non-current and Non-current liabilities with
Covenants and Ind AS 10 Events after the Reporting Period

Ind AS 10 has been amended to remove the previous treatment under which a lender's post reporting date waiver—
granted before the financial statements were approved for issue—of a breach of a material covenant in a long term
loan arrangement that occurred on or before the end of the reporting period, resulting in the liability becoming payable
on demand at the reporting date, was regarded as an adjusting event.

For annual reporting periods beginning on or after 1 April 2026, any breach of a covenant—whether material or
immaterial—occurring on or before the reporting date will, in accordance with Ind AS 1, require the related liability to
be classified as current, unless the lender has granted a waiver of the breach on or before the reporting date and has
agreed not to demand repayment for at least 12 months after the reporting date as a consequence of the breach. Such
a waiver shall be treated as an adjusting event.

The amendments are effective for annual reporting periods beginning on or after 1 April 2026 retrospectively in
accordance with Ind AS 8.

3.5 On transition to Ind AS, the Company has elected to continue with the net carrying value of all Property, plant and equipment
measured as per the previous GAAP and used that net carrying value as the deemed cost of Property, plant and equipment.

3.6. In accordance with the Physical Verification Policy adopted by the Company, an independent party has carried out physical
verification in respect of a portion of PPE belonging to the Company. The property, plant and equipment are physically verified
by the management according to a phased programme designed to cover all the items over a period of three years. Based on the
reports issued by the independent party and the reconciliation prepared by the management, there are no material shortages
which have been identified during the process of physical verification of PPE.

3.7. The title deeds of immovable properties (other than properties where the Company is the lessee and the lease arrangements
are duly executed in favour of the lessee) are held in the name of the Company and the Company does not have any investment
property.

3A.1 The Company had started construction of new hospital at Raipur in May 2023 which has commenced its operations on 11th
May 2025. Consequently, Capital Work-in-Progress amounting to ' 4,390.98 lakhs has been capitalised and transferred to the
respective categories of Property, Plant and Equipment during the year. The Company had taken loan from HDFC Bank having
a sanction limit of ' 2,000.00 lakhs, which was applied for acquisition of medical equipment and infrastructure development for
the hospital at Raipur at an interest rate ranging from 7.50% to 8.50% per annum. The amount of borrowing costs capitalised
during the year ended March 31,2026 is ' 10.47 lakhs (March 31,2025: ' 14.33 lakhs).

3A.2 There are no projects as on each reporting period where activity had been suspended. Also there are no projects as on each
reporting period which has exceeded cost as compared to its original plan or where completion is overdue.

3A.3 The Company has performed an assessment of its Capital work-in-progress for possible triggering events or circumstances
for an indication of impairment and has concluded that there were no triggering events or circumstances that would indicate the
Capital work in progress are impaired.

* 0.00% represents amount below the rounding off norm adopted by the Company.

As per records of the Company, including its register of shareholders /members as on March 31, 2026, the above shareholding
represents legal ownership of shares.

(f) Equity shares movement during 5 years preceding March 31, 2026

(i) The company has issued 58,82,000 bonus equity shares in the ratio of 2 (two) fully paid-up bonus share of the face value of
'10 each for every existing 1 (one) fully paid-up equity share of the face value of Rs 10 each as approved by the members at
the Annual General Meeting held on 3rd September, 2021. These bonus shares have been issued by capitalizing the sum of
'3,588.20 lakhs from and out of Securities Premium and the balance amount from the General Reserve of the Company.

(ii) There is no change in the authorized share capital of the Company during the year. The Present Authorized Share Capital of
the Company is '125,00,00,000 (Rupees Twelve Thousand Five Hundred lakhs) divided into 12,50,00,000 Equity Shares
of ' 10/- Each.

During the financial year ended 31st March, 2022, the authorised share capital of the company amounts to '12,500
lakhs comprises of 8,50,00,000 number of Equity shares of face value of '10 each and 4,00,00,000 number of 0.001%
Compulsory Convertible Preference Shares of '10 each ranking pari passu with existing shares of the company. Pursuant
to a resolution passed by the shareholders at the 33rd Annual General Meeting held on May 12, 2022, the entire authorised
share capital shall comprise of 12,50,00,000 number of equity shares of face value of '10 each and preference shares of
'10 shall stand at Nil.

(iv) During the FY 2023-24, the Company raised a sum of '4000 lakhs from the capital market through an initial public offer of
21,50,537 equity shares of '10/- each at a premium of 176/- per share. Equity shares of the Company were listed and traded
on National Stock Exchange India Limited and BSE Limited with effect from February 29, 2024.

The funds received pursuant to Initial Public Offer, have been utilized for the objects stated in the Prospectus dated
February 26, 2024.

Consequently, the issued, subscribed and paid-up capital of the Company has been increased from '79,90,42,860
(Rupees Seventy Nine Crores Ninety lakhs Forty Two Thousand Eight Hundred Sixty Only) divided into 7,99,04,286 equity
shares of '10/- each to '82,05,48,230 (Rupees Eighty Two Crores Five lakhs Forty Eight Thousand Two Hundred Thirty
Only) divided into 8,20,54,823 Equity Shares of '10/- Each.

g) No ordinary shares have been reserved for issue under options and contracts/ commitments for the sale of shares/ disinvestment
as at the Balance Sheet date.

h) No securities convertible into Equity/ Preference shares have been issued by the Company during the year ended March 31, 2026
and March 31, 2025.

i) No calls are unpaid by any Director or Officer of the Company during the year.

j) Distribution made and proposed dividend on equity shares: ' in lakhs

Note:

1. The Dividend declared or paid during the year by the Company is in compliance with section 123 of the Companies Act, 2013.

2. The Board of Directors have recommended a final dividend of '1.50 per fully paid-up equity share of '10/- each for the financial
year ended March 31,2026 (March 31,2025: '1.50 per share). The final dividend is subject to the approval of the shareholders at
the annual general meeting and has not been included as a liability in these financial statements.

k) The company during the preceeding 5 years had not bought back any shares.

l) There are no shares issued for consideration other than cash or by way of bonus shares during the current and previous five
years.

m) The company has not forfeited any shares during the above financial year.

17.5 Nature and purpose of other reserves
Capital Reserve

Capital reserve of '122.47 lakhs was created on merger of CG Securities Private Limited and Matrix Dealcomm Private Limited
with the Company, pursuant to scheme of arrangement dated 1st October, 2009.

Securities premium

Securities premium represents premium received on issue of shares. The reserve is utilised in accordance with the provisions of
the Companies Act, 2013.

General reserve

Under the erstwhile Companies Act 1956, general reserve was created through an annual transfer of net income at a specified
percentage in accordance with applicable regulations. The purpose of these transfers was to ensure that if a dividend distribution
in a given year is more than 10% of the paid-up capital of the Company for that year, then the total dividend distribution is less than
the total distributable results for that year. Consequent to introduction of Companies Act 2013, the requirement to mandatorily
transfer a specified percentage of the net profit to general reserve has been withdrawn. However, the amount previously
transferred to the general reserve can be utilised only in accordance with the specific requirements of Companies Act, 2013.
Retained Earnings

Retained earnings are the profits/(loss) that the Company has earned/incurred till date, less any transfers to general reserve,
dividends or other distributions paid to shareholders Retained earnings include re-measurement loss / (gain) on defined benefit
plans, net of taxes that will not be reclassified to Statement of Profit and Loss account.

35 Segment information

The Chief Operating Decision Maker (CODM) of the Company takes decision in respect of allocation of resources and assesses
the performance basis the report/ information provided by functional heads. Based on the Company's business model, medical
and healthcare services have been considered as a single business segment for the purpose of making decision on allocation
of resources and assessing its performance. Accordingly, there are no separate reportable segments in accordance with the
requirements of Ind AS 108 ‘Operating segment' and hence, there are no additional disclosures to be provided other than those
already provided in the Financials Statements. Presently, the Company's operations are predominantly confined in India. There
are no individual customer contributing more than 10% of Company's total revenue. All non-current assets other than financial
instruments, deferred tax assets, post-employment benefit assets of the Company are located in India.

37 Defined Benefit Plans - Gratuity

The Company operates post-employment defined benefit plan that provide gratuity. The gratuity plan entitles an employee, who
has rendered at least five years of continuous service, to receive one-half month's salary for each year of completed service at
the time of retirement/exit. The gratuity fund is administered by trust formed for this purpose and is managed by Life Insurance
Corporation of India. The Company's obligation in respect of the gratuity plan, which is a defined benefit plan, is provided for
based on actuarial valuation carried out by an independent actuary using the projected unit credit method. The Company
recognizes actuarial gains and losses immediately in other comprehensive income, net of taxes.

The Company contributes all ascertained liabilities towards gratuity to the Fund. The plan assets have been primarily invested in
insurer managed funds. The Gratuity plan provides a lump sum payment to the vested employees at retirement, death, incapacitation
or termination of employment based on the respective employees salary and tenure of the employment with the Company.

The present value of the defined benefit obligation, and the related current service cost and past service cost, were measured
using the projected unit credit method.

Investment risk: The present value of the defined benefit plan liability is calculated using a discount rate which is determined by
reference to market yields at the end of the reporting period on government bonds. Plan investment is a mix of
investments in government securities, and other debt instruments.

Interest risk: A decrease in the bond interest rate will increase the plan liability; however, this will be partially offset by an increase
in the return on the plan's debt investments

Longevity risk: The present value of the defined benefit plan liability is calculated by reference to the best estimate of the
mortality of plan participants both during and after their employment. An increase in the life expectancy of the
plan participants will increase the plan's liability

Salary risk: The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan
participants. As such, an increase in the salary of the plan participants will increase the plan's liability.

* Though the Company had amounts available for set off for the current financial year as well as previous financial year, However the
Company had vide its Board Resolution dated May 18, 2026 on the recommendation of CSR Committee forgo the set-off of the excess
CSR spending made earlier and hence amount available for set off for the current financial year 2025-26 and Previous Financial Years
2024-25 is NIL.

40 Leases

Company as a Lessee

The Company has lease contracts for office spaces, hospitals and medical equipments used in its operations. These generally
have lease terms between 4 to 27 years. The Company's obligations under its leases are secured by the lessor's title to the
leased assets.

Company as Lessor

The Company has given certain property, plant and equipment on cancellable leases to various parties. The rental income
earned from such leases recognised in other income is ?72.76 lakhs (March 31,2025: ?37.92 lakhs)

41 Financial instruments

This section gives an overview of the significance of financial instruments for the Company and provides additional information
on balance sheet items that contain financial instruments.

The details of significant accounting policies, including the criteria for recognition, the basis of measurement and the basis on
which income and expenses are recognised in respect of each class of financial asset, financial liability and equity instrument
are disclosed in the financial statements.

(i) Accounting classifications

The fair values of the financial assets and liabilities are the amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced or liquidation sale.

The following methods and assumptions were used to estimate the fair values:

The carrying amounts of trade receivables, cash and cash equivalents, short term deposits, trade payables, payables for
acquisition of property, plant and equipment, short term loans from banks, financial institutions and others are considered
to be the same as their fair values, due to their short-term nature. Most financial assets and liabilities of the Company as at
the balance sheet date are short term having fair value equal to amortised cost.

(ii) Fair Value measurements

The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation
technique:

Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities.

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

Level 3: Significant unobservable inputs from assets and liability.

- Fair Value

The following table summarizes the fair value hierarchy for financial assets and financial liabilities that are either measured
at fair value on a recurring basis or are not measured at fair value (but fair value disclosures are required) and the carrying
value of financial instruments by categories:

In respect of investments, the fair values represent net asset value as stated by the issuers of these investment units in the
published statements. Net asset values represent the price at which the issuer will issue further units in the investments and
the price at which issuers will redeem such units from the investors. Accordingly, such net asset values are analogous to fair
market value with respect to these investments, as transactions of these are carried out at such prices between investors
and the issuers of these units of investments.

(iii) Capital Management

The Company manages its capital to ensure it will be able to continue as going concern while maximising the return to
stakeholders through the optimisation of the debt and equity balance.The capital structure of the Company consists of net
debt and total equity of the Company. The Company is not subject to any externally imposed capital requirements.

The Company's risk management committee reviews the capital structure of the Company on annual basis. As part of this
review, the committee considers the cost of capital and the risks associated with each class of capital. The Company has a
target gearing ratio of 10% of net debt determined as the proportion of net debt to total equity. The gearing ratio at March 31,
2026 of 4.45% (see below) was within the target range.

There have been no breaches in the financial covenants of any interest-bearing loans and borrowing in the current period.

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

42 Financial risk management

The Company's activities expose it to a variety of financial risks: credit risk, market risk and liquidity risk.

(a) Risk management framework

The Company's Board of Directors have overall responsibility for the establishment and oversight of the Company's risk
management framework. The Board of Directors has established the risk management committee, which is responsible
for developing and monitoring the Company's risk management policies. The committee reports regularly to the Board of
Directors on its activities.

The Company's risk management policies are established to identify and analyse the risks faced by the Company, to set
appropriate risk limits and controls to monitor risks and adherence to limits. Risk management policies and systems are
reviewed regularly to reflect changes in market conditions and Company's activities. The Company, through its training and
management standards and procedures, aims to maintain a disciplined and constructive control environment in which all
the employees understand their roles and obligations.

The Company's audit committee oversees how management monitors compliance with the Company's risk management
policies and procedures and reviews the adequacy of risk management framework in relation to the risks faced by the
Company. The audit committee is assisted in its oversight role by the internal audit. Internal audit undertakes both regular
and ad hoc reviews of risk management controls and procedures, the results of which are reported to the audit committee.

(b) Credit risk

Credit risk is the risk that the counterparty will not meet its obligation under a financial instrument or customer contract,
leading to financial loss. The credit risk arises principally from its operating activities (primarily trade receivables and
contract assets) and from its investing activities, including deposits with banks and financial institutions and other financial
instruments. The carrying amounts of financial assets represent the maximum credit risk exposure.

Credit risk is controlled by analysing credit limits to whom credit has been granted after obtaining necessary approvals
for credit. The collection from the trade receivables and contract assets are monitored on a continuous basis by the
receivables team.

The Company establishes an allowance for credit loss that represents its estimate of expected losses in respect of trade
receivables and contract assets based on the past and the recent collection trend. The maximum exposure to credit risk
as at reporting date is primarily from trade receivables and contract assets amounting to ' 2,851.36 lakhs as on March 31,
2026 (March 31, 2025: '2,815.81 lakhs).

Customer Concentration:

No single customer represents 10% or more of the Company's total revenue during the year ended 31 March 2026 and
31 March 2025. Therefore the customer concentration risk is limited due to the large and unrelated customer base.
Credit risk on cash and cash equivalent is limited as the Company generally transacts with banks and
financial institutions with high credit ratings assigned by international and domestic credit rating agencies.

(c) Liquidity Risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities
that are settled by delivering cash or another financial asset. The Company has an established liquidity risk management
framework for managing its short term, medium term and long term funding and liquidity management requirements. The
Company's exposure to liquidity risk arises primarily from mismatches of the maturities of financial assets and liabilities. The
Company manages the liquidity risk by maintaining adequate funds in cash and cash equivalents. The Company also has
adequate credit facilities agreed with banks to ensure that there is sufficient cash to meet all its normal operating commitments
in a timely and cost-effective manner.

Other price risk

The Company invests its surplus funds in various mutual funds, alternate investment funds (AIF's), commercial yields and non¬
convertible debentures. These comprise of mainly liquid schemes of mutual funds (liquid investments), alternate investment
funds (AI F's), commercial yields and non-convertible debentures. These investments are susceptible to market price risk, mainly
arising from changes in the interest rates or market yields which may impact the return and value of such investments. However
due to the very short tenor of the underlying portfolio in the liquid schemes, these do not pose any significant price risk.

E. The remuneration to KMP does not include the provisions made for gratuity and compensated absences, as they are obtained

on an actuarial basis for the Company as a whole.

F. Terms and condition:

(i) All transactions with related parties are at arm's length price basis and resulting outstanding receivables and payables
including financial assets and financial liabilities are settled in cash. None of the balances are secured. (All the amounts of
transactions and balances disclosed in this note are including GST and undiscounted.)

(ii) Security deposit above does not include impact of fair valuation of Security Deposit as per IND AS

(iii) Outstanding Personal Guarantee / Corporate Guarantees given on behalf of the Company represents aggregate amount
of fund and non fund based borrowing limits available to the Company that are secured by assets and these personal
guarantees as set out in note no. 18 and 23.

45 The Company did not have any long term contracts including derivative contracts for which there were any material foreseeable
losses. The Company does not have any unhedged foreign currency exposure as at March 31, 2026 and March 31,2025.

46 Other Statutory Information

(a) The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets) and intangible assets during
the current and previous year.

(b) The Company does not have any Benami property. Further, there are no proceedings initiated or are pending against the
Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and rules made
thereunder.

(c) The Company does not have transactions with any struck off companies during the current and previous year.

(d) The Company has not traded or invested in Crypto currency or Virtual Currency during the current and previous year.

(e) The Company 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:

(i) 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

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

(f) The Company 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:

(i) 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

(ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

(g) 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.

(h) The Company has not been declared as a wilful defaulter by any bank or financial institution or government or any government
authority.

(i) The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies
(Restriction on number of Layers) Rules, 2017.

(j) The Company has disclosed the impact of pending litigations on its financial position under note 36 of these financial statements.

(k) The company has not filed any Scheme of Arrangements in terms of sections 230 to 237 of the Companies Act, 2013 with any
Competent Authority.

(l) The Holding Company is not a Core Investment Company as defined in the regulations made by Reserve Bank of India. The
Com pany has total one Core I nvestment com panies as part of the group.

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

47 The Company has used SAP HANA and MHEA accounting software, for maintaining its books of account which has a feature of
recording audit trail (edit log) facility and the same has operated throughout the period for all relevant transactions recorded in
the software, except as stated below:

(a) The Company has used accounting software SAP HANA and MHEA for maintaining its books of account which has a
feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions
recorded in the software, except that audit trail feature is not enabled for certain changes made using privileged/
administrative access rights to the SAP HANA and MHEA application and the underlying database. Further no instance
of audit trail feature being tampered with was noted in respect of accounting software(s) where the audit trail has been
enabled.

(b) Additionally, the audit trail of prior year(s) has been preserved by the Company as per the statutory requirements for record
retention to the extent it was enabled and recorded in the respective years.

48 Subsequent Event after reporting date:

There is no significant adjusting event that occurred after end of the reporting period which require any adjustment or disclosure
in the financial statement subsequent to the reporting date.