a) The figures for the previous year have been regrouped/ rearranged, wherever necessary, to
make them compatible and comparable to the figures for the current year, which are grouped as
per requirement of the Schedule III to the Companies Act 2013.

b) Contingent liabilities are recognised and disclosed when there is a possible present obligation
arising from a past event which may result in estimatable outflow of resources to settle the
obligation in terms with the requirement of Accounting Standard -29. However, there were no
such liabilities.

c) Accounting policies not specifically referred to otherwise, are consistent and in consonance
with generally accepted accounting principles.

*Note: The amount does not include any demand that may be raised by Income Tax, Sales Tax, Service
Tax or any other authority during routine/completion of assessment proceedings.

1.13 In the opinion of the Board of Directors of the Company, the value on realization of current
assets, loans and advances shall not be less than at what they are stated in the Balance Sheet.

1.14 Details of transactions in Foreign Currency

1.15 The amounts disclosed under the Financial Statements have been rounded off to nearest rupee e
xcept as stated otherwise under any particular note.

Disclosure under various Accounting Standards that are applicable to the Company

1.16 The Company is a Small and Medium Sized Company (SMC) as defined in the General
Instructions in respect of Accounting Standards notified under the Companies Act, 2013.
Accordingly, the Company has complied with the Accounting Standards as applicable to a
Small and Medium Sized Company.

1.19 Taxation

The Company has carried out its tax computation in accordance with Accounting Standard 22
"Accounting for Taxes on Income" based on timing differences in the book profits as per
Companies Act, 2013 and taxable income as per Income Tax Act, 1961. Accordingly, during the
year the Timing Difference has resulted into creation of Deferred Tax Assets as follows:

1.20 Other information to the Financial Statements

Based on the information available with the Company, the balance due to Micro & Small
Enterprises as defined under the Micro, Small and Medium Enterprises Development (MSMED)
Act, 2006 is Rs. Nil and no interest during the period has been paid or is payable under the terms
of MSMED Act, 2006 and hence disclosures, if any, relating to amounts unpaid as at the period
end together with interest paid/ payable as required under the Act have not been given.

1.21 The operating cycle of the Company has been considered as 12 months for the purpose of current
and non-current classification in the financial statements.

1.22 Ageing & Completion schedules of Capital Work in Progress:

The Company has no capital work in progress nor there is any intangible asset under
development.

1.23 Borrowings on the security of Current Assets:

There are no borrowings by the Company from bank or financial institutions on the security of its
current assets.

1.24 Relationship with Struck Off Companies:

The Company does not have any transaction with the Company which in the knowledge of the
Company has been struck off under the provisions of the Companies Act, 2013.

1.25 Charge Registration and Satisfaction:

There are no charges pending for registration or satisfaction by the Company with the Registrar
of Companies beyond the statutory period.

1.26 Compliance with the Number of Layers:

No such compliance is applicable to the Company as it has no invement in downstream
companies.

1.27 Details of Crypto Currency or Virtual Currency:

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

1.28 Wilful defaulter declaration:

The Company has not been declared as wilful defaulter by any bank or financial institutions or
other lender.

1.29 Revluation of Property Plant & Equipment:

The Company has not revalued its Property, Plant & Equipment or intangible assets during the
year.

1.30 Undisclosed Income:

The Company does not have any such transaction which is not recorded in the books of account
that has been surrendered or disclosed as income during the yer the assessment under the Income
Tax Act, 1961.

1.31 Foreign Exchange Earnings:

The Company does not have any foreign exchange earnings.

1.32 Details of Benami Property:

There is no proceeding initiated or pending against the Company as at 31st March 2025 under
Prohibition of Benami Property Transaction Act, 1988( as amended in 2016).