(g) Provisions, Contingent Liabilities and Contingent Assets:

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past
event, 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.

If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that
reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the
provision due to the passage of time is recognised as a finance cost.

A contingent liability is disclosed, unless the possibility of an outflow of resources embodying economic benefits
has become probable.

A contingent asset is not recognized but disclosed when an inflow of economic benefits is probable. A contingent
asset is a possible asset that arises from past events and whose existence will be confirmed only by occurrence or
non-occurrence of one or more uncertain events not wholly within the control of the entity.

(h) Income tax:

The income tax expense or credit for the period is the tax payable on the current period’s taxable income based on
the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities
attributable to temporary differences and to unused tax losses.

The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the
end of the reporting period in the country where the Company operate and generate taxable income. Management
evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to
interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax
authorities.

Deferred income tax is provided in full, using the liability method, on temporary differences arising between the
tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.

Deferred tax assets are recognized for all deductible temporary differences and unused tax losses only will if it is
probable that future taxable amounts will be available to utilize those temporary differences and losses.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is
no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be
utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and are recognized to the extent
that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the
asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively
enacted at the reporting date.

Deferred tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other
comprehensive income or in equity). Deferred tax items are recognised in correlation to the underlying transaction
either in OCI or directly in equity.

Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current tax
assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation
authority.

(i) Revenue recognition:

Revenue is recognised to the extent that it is probable that the economic benefits will flow and the revenue can be
reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the
consideration received or receivable, taking into account contractually defined terms of payment and excluding
taxes or duties collected on behalf of the government. The Company has concluded that it is the principal in all of
its revenue arrangements since it is the primary obligor in all the revenue arrangements as it has pricing latitude
and is also exposed to inventory and credit risks.

However, good & service tax (GST)/ value added tax (VAT) is not received by the group on its own account.
Rather, it is tax collected on value added to the commodity by the seller on behalf of the government.
Accordingly, it is excluded from revenue. The specific recognition criteria described below must also be met
before revenue is recognised.

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods
have passed to the buyer, usually on delivery of the goods. Revenue from the sale of goods is measured at the fair
value of the consideration received or receivable, net of returns, discounts, allowances and rebates.

Rendering of services

Service revenues are recognised as the services are rendered and are stated at net of discounts and taxes. Revenues
from prepaid- customers are recognized based on actual usage. When the contract outcome cannot be measured
reliably, revenue is recognised only to the extent that the expenses incurred are eligible to be recovered.

Interest income

Interest income is recognised using the bank interest rates which are considered to be effective rate of interest.
The effective rate is the rate that exactly discounts estimated future cash receipts through the expected life of the
financial asset to the gross carrying amount of a financial asset. While calculating the effective interest rate, the
Company estimates the expected cash flows by considering all the contractual terms of the financial instrument
(For example prepayments, extension, call and similar options) but does not consider the expected credit losses.

Dividends

Revenue is recognized when the Company’s right to receive the payment is established, which is generally when
shareholders approve the dividend.

(j) Borrowing costs:

Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of
funds.

Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily
takes a substantial period of time to get ready for its intended use or sale are capitalised as part of the cost of the
asset. Investment income earned on the temporary investment of specific borrowings pending their expenditure on
qualifying assets is deducted from the borrowing costs eligible for capitalization.

Other borrowing costs are expensed in the period in which they are incurred.

(k) Employee benefits:

(i) Short-term obligations

Liabilities for wages and salaries, including non-monetary benefits that are expected to be settled wholly within
twelve months after the end of the period in which the employees render the related service are recognized in
respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to
be paid when the liabilities are settled. The liabilities are presented as current benefit obligations in the Balance
sheet.

(ii) Other long term employee benefit obligations

The liabilities for earned leave and sick leave are expected to be settled wholly within twelve months after the end
of the period in which the employee render the related service. They are therefore measured as the present value
of expected future payments to be made in respect of services provided by employees upto the end of the
reporting period using the projected unit method. The benefits are discounted using the market yields at the end of
the reporting period that have terms approximating to the terms of the related obligation. Remeasurements as a
result of experience adjustments and changes in actuarial assumptions are recognized in profit or loss.

The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional
right to defer settlement for at least twelve months after the reporting period, regardless of when the actual
settlement is expected to occur.

(iii) Post-employment obligations

The liability or asset recognized in the balance sheet in respect of defined benefit gratuity plans is the present
value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The
defined benefit obligation is calculated annually by actuary using the projected unit credit method, is funded with
Life Insurance Corporation of India.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation
and the fair value of plan assets. This cost is included in employee benefit expense in the statement of profit and
loss.

Re measurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognized in the period in which they occur, directly in other comprehensive income. They are included in
retained earnings in the statement of changes in equity and in the balance sheet.

Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are
recognized immediately in profit or loss as past service cost.

Defined contributions plan

The Company’s contributions to provident fund and superannuation fund are accounted for as defined
contribution plans and the contributions are recognized as employee benefit expense when they are due. The
Company has no further payment obligations once the contributions have been paid.

Bonus plans

The Company recognizes a liability and an expense for bonus. The Company recognizes a provision where
contractually obliged or where there is a past practice that has created a constructive obligation.

(l) Earnings per share:

Basic and diluted earnings per share are computed by dividing the profit attributable to the equity shareholders by
the weighted average number of equity shares outstanding during the year.

(m) Financial instruments:

(i) Measurement

An initial recognition, the Company measures a financial asset at its fair value plus, in the case of financial asset
not at fair value through profit and loss, transaction costs that are directly attributable to the acquisition of the
financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in
profit or loss.

Financial assets with embedded derivatives are considered in their entirety when determining whether their cash
flows are solely payment of principal and interest.

For the purpose of subsequent measurement financial assets are classified in three broad categories

*Amortised cost: A debt instrument is subsequently measured at amortized cost if it is held within a business
model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of
the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on
the principal amount outstanding.

*Fair value through other comprehensive income: A financial asset is subsequently measured at fair value
through other comprehensive income if it is held within a business model whose objective is achieved by both
collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give
rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount
outstanding.

*Fair value through profit or loss: A financial asset which is not classified in any of the above categories are
subsequently fair valued through profit or loss.

Financial liabilities : Financial liabilities are subsequently carried at amortized cost using the effective interest
method. For trade and other payables maturing within one year from the balance sheet date, the carrying amounts
approximate fair value due to the short maturity of these instruments.

(ii) Impairment of financial assets

The Company recognizes loss allowances using the expected credit loss (ECL) model for the financial assets
which are not fair valued through profit or loss. Loss allowance for trade receivables with no significant financing
component is measured at an amount equal to lifetime ELC.

For all other financial assets, expected credit losses are measured at an amount equal to the 12 months ECL,
unless there has been a significant increase in credit risk from initial recognition in which case those are measured
at lifetime ECL. The amount of expected credit losses (or reversal) that is required to adjust the loss allowance at
the reporting date to the amount that is required to be recognized is recognized as an impairment gain or loss in
profit or loss.

(iii) Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset) is primarily derecognized when:

(a) The contractual right to receive cash flows from the assets have expired, or

(b) The Company has transferred its right to receive cash flow from the financial assets and substantially all the
risks and rewards of ownership of the asset to another party.

(n) Offsetting financial instruments:

Financial assets and liabilities are offset and the net amount is reported in the balance sheet where there is a
legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or
realize the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on
future events and must be enforceable in the normal course of business and in the event of default, insolvency or
bankruptcy of the Company or the counterparty.

(o) Trade payables:

The amount represents liabilities for services provided to the Company prior to the end of the period which are
unpaid. The amounts are unsecured non-interest bearings and are usually paid within 30 days of recognition.
Trade payables are presented as current liabilities unless payment is not due within 12 months after the reporting
period. They are recognized at amortised cost, and the carrying amounts are reasonable approximation of fair
value.

(p) Equity instruments:

Investment in associate is accounted for at its acquisition cost.

Transition to IND AS

IND AS 101 allows an entity to continue with the carrying value of investment in associate at cost as at the date
of transition to IND AS, measured as per the previous GAAP and use that as its deemed cost as at the date of
transition.

The Company has elected to apply this exemption for its investment in associate.

(q) Rounding off amounts:

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs as per the
requirement of Schedule III, unless otherwise stated.

Note 3: Accounting estimates, assumptions and judgments:

The preparation of financial statements requires the use of accounting estimates, which by definition, will seldom
equal the actual results, also needs to exercise judgment in applying the Company’s accounting policies,
estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the
accompanying disclosures, and the disclosure of contingent liabilities, if any. Uncertainty about these assumptions
and estimates could result in outcomes of assets and liabilities affected in future periods.

The area involving critical estimate or judgment is

-Recognition of deferred tax assets for carried forward losses - Note 6
-Impairment of trade receivables - Note 5(b)

- Estimation of tax expense - Note 21

Estimates and judgments are continually evaluated. They are based on historical experience and other factors,
including expectations of future events that may have a financial impact on the Company and that are believed to
be reasonable under the circumstances.

There are no sources of estimation uncertainty that may have a significant risk of causing material adjustments to
the carrying amounts of assets and liabilities in future periods, and also there are no significant judgments that
may require disclosures.

(i) Leave obligation

The leave obligation cover the company's sick and earned leave.

The amount of provision as on 31.03.2025 Rs.0.51 lakhs (Rs. 0.31 lakhs as on 31.03.2024) is presented as current, since
the company does not have an unconditional right to defer for settlement of these obligations. However, based on past
experience the company does not expect all employees to take the full amount of accrued leave or require payment within
the next 12 months.

(ii) Gratuity

The company provides for gratuity for employees as per the payment of Gratuity Act,1972. Employees who are in
continuous service for a period of 5 years are eligible for gratuity. The level of benefits provided depends on the member's
length of service and salary at retirement age. The defined benefit obligation is calculated annually by actuary using the
projected unit credit method, is funded with Life Insurance Corporation of India.

(iii) Defined contributions plans

The company has certain defined contribution plans. Contributions are made to provident fund for employees at the rate of
12 % of salary as per regulations. The contribution are made to registered provident fund administered by the Govt.The
obligation of the company is limited to the amount contributed and it has no further contractual or constructive obligation.
The expense recognised during the year towards defined contribution plan is Rs.2.27 lakhs (31st March, 2024 Rs. 2.15
lakhs).

The amount disclosed in the above are the amounts recognised as an expense during the reporting year related to key managerial
personnel. Post employment benefits exclude provision for gratuity and leave encashment which can not be separately identified from the
composite amount as advised by the actuary.

(F) Terms and conditions of transactions with related parties:

The sale and purchases from related parties are made on terms equivalent to those that prevail in arm's length transactions. Outstanding
balances at the year-end are unsecured and interest free and settlement occurs in cash. For the year ended 31st March,2025, the
Company has not recorded any impairment of receivables relating to amounts owed by related parties.

Duration of the given transactions with related parties is one year.

Four-wheeler interest free vehicle loan for Rs. 3.00 lakhs was given to Mr. Ashish Kumar, Company Secretary in December, 2018 against
hypothecation of Vehicle, repayable in hundred equal installments, as per policy of the Company. Outstanding Balance of such Loan is
Rs.0.72 Lakhs as on 31.03.2025 (Rs. 1.08 Lakhs as on 31.03.2024).

Note 24 : Earnings per share (EPS)

In accordance with IND-AS 33 on "Earning per share" the following table reconciles the numerator and denominator used to
calculate basic and diluted earning per share

Level 1: Quoted (unadjusted) market prices in active markets for identical assets or liabilities.

Level 2: Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or
indirectly observable.

Level 3: Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

(ii) Valuation technique used to determine fair value of financial instruments include:

Valuation technique used to determine fair value of financial assets and liabilities is discounted cash flow analysis.

(iii) The following method and assumption are used to estimate fair value:

The carrying amount of trade receivables, trade payables, and cash and cash equivalents are considered to be the same as
their fair values, due to their short-term nature. The fair values for loans, security deposits were calculated based on cash
flows discounted using a current lending rate. They are classified as level 3 fair values in the fair value hierarchy due to the
inclusion of unobservable inputs including counter party credit risk.

The fair values of non-current borrowings are based on discounted cash flows using a current borrowing rate. They are
classified as level 3 fair values in the fair value hierarchy due to the use of unobservable inputs, including own credit risk.

For financial assets and liabilities that are measured at fair value, the carrying amount are equal to the fair values.

The senior management oversees the management of these risks. The senior management is supported by the Board of
Directors that advises on financial risks and the appropriate financial risk governance framework for the Company. The
Board reviews and agrees policies for managing each of these risks, which are summarized below.

(a) Credit Risk

Credit risk is the risk that a counterparty will not meet the obligation under a financial instrument or customer contract,
leading to a financial loss. The Company is exposed from its operating activities (primarily trade receivables) and from its
financing activities, including deposits from banks and other financial instruments.

The Company considers the probability of default upon initial recognition of asset and whether there has been a significant
increase in credit risk on an going bases through out the reporting period. To assess whether there is a significant increase
in credit risk, the company compares the risk of a default occurring on the asset as at the reporting date with the risk of
default as at the date of initial recognition. It considers available reasonable and supportive forward looking information.
Especially the following indicators are incorporated:

* actual or expected significant adverse changes in business.

* actual or expected significant changes in the operating results of the borrower.

* significant increase in credit risk on other financial instruments of the same borrower.

* significant changes in the value of the collateral supporting the obligation or in the quality of third party guarantees or
credit enhancements.

* Financial or economic conditions that are expected to cause a significant change to the borrower's ability to meet its
obligation.

Expected credit loss for trade receivable on simplified approach:

The ageing analysis of the trade receivables (gross of provision) has been considered from the date of invoice falls due :-

(b) Liquidity Risk

Liquidity risk is defined as the risk that Company will not be able to settle or meet its obligation on time or at a reasonable
price. The Company's objective is to at all times maintain optimum levels of liquidity to meet its cash and collateral
requirements. Process and policies related to such risk are overseen by the senior management. Management monitors the
Company's net liquidity position through rolling forecast on the basis of expected cash flows.

The tables below analyse the Company's financial liabilities into relevant maturity groupings based on their contractual
maturities for all non-derivative financial liabilities .

The following table summarises the maturity profile of the Company's financial liabilities based on contractual undiscounted
payments.

Financial arrangements : The Company has sufficient surplus funds to meet with its obligation on time and the Company
is not required credit facilities from bank/financial institutions.

(C) Market Risk

Market risk is the risk that the fair value of future cash flow of a financial instrument will fluctuate because of change in
market prices. Market risk comprises three type of risk :

Interest rate risk, currency risk and other price risk, such as equity price risk and commodity risk. Financial instruments
affected by market risk include loans and borrowings, deposits, investments and derivative financial instruments. The
sensitivity analyses in the following sections relate to the position as at 31st March, 2025 and 31st March, 2024.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes
in market interest rates. In order to optimize the Company's position with regard to interest income and interest expenses
and to manage the interest rate risk, management performs a comprehensive corporate interest rate risk management by
balancing the proportion of the fixed rate and floating rate financial instruments in its total portfolio.

Since Company's borrowings are Nil as at the end of the reporting period, therefore sensitivity analyses of variable rate
borrowings on fair value or future cash flows could not be carried out.

Note 30 : Contribution to political parties during the year 2024-25 is ? Nil (previous year: ? Nil)

Note 31 :- Previous year's figures have been regrouped/reclassified wherever necessary to correspond with the current
year's classification/disclosure.