k) Provisions

A provision is recognized when the Company has a present obligation as a result of past event; it is probable that an outflow of resources will
be required to settle the obligation, in respect of which a reliable estimate can be made.

The expense relating to any provision is presented in the statement of profit or loss, net of any reimbursement. If the effect of the time value of
money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability.
Where discounting is used, the increase in the provision due to the passage of time is recognised as part of finance costs.

l) Contingent liability

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non¬
occurrence of one or more uncertain future events beyond the control of the Company or a present obligation that is not reco^ized because it
is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases
where there is a liability that cannot be recognized because it cannot be measured reliably.

m) Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash at banks and on hand and short-term deposits with an original maturity of three
months or less, which are subject to an insignificant risk of changes in value.

For the purpose of the statement of cash flows, cash and cash equivalents consists of cash and short-term deposits, as defined above, net of
outstanding bank overdrafts as they are considered an integral part of the Company's cash management.

n) Previous year figures are regrouped/rearranged/ reclassified, wherever considered necessary to confirm to the current year presentation.

o) The financial statements have been prepared on a going concern basis. The management has evaluated the entity's ability to continue its
operations in the foreseeable future and is satisfied that the entity has adequate resources to meet its obligations as and when they fall due.
Accordingly, there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern.

Note 2.3 Related Party Disclosure

During the financial year ended March 31, 2024, all transactions with the Related Parties as defined under the Companies Act, 2013 read with
Rules framed thereunder were in the 'ordinary course of business' and 'at arm's length' basis. Company does not have a 'Material Unlisted
Subsidiary' as defined under Regulation 16(1)(c) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ['Listing
Regulati ons'].

There has been no materially significant Related Party Transactions during the year under review, having potential conflict with the interest of
the Company. Necessary disclosures required under the Ind AS-24 have been made in the Notes to the Financial Statements for the year ended
March 31, 2025.

2.6 No transaction to report against the following disclosure requirements notified by MCA

(a) Crypto Currency or Virtual Currency

(b) Benaml Property held under Benaml Transactions (Prohibition) Act, 1988 (45 of 1988)

(c) Registration of charges or satisfaction with Registrar of Companies.

(d) Relating to borrowed funds:

i. Wilful defaulter

ii. Utilization of borrowed funds & share premium

iii. Borrowings obtained on the basis of security of current assets

iv. Discrepancy in utilization of borrowings

2.7 Disclosure of Struck off Companies:

The Company does not have any transactions with companies struck off under section 248 of

2.8 Dues to Micro & Small Enterprises

The are no dues to micro and small enterprises as

2.9 Contingent Liabilities & Commitments

2.11 Balance confirmation

Wherever the balance confirmation is not available

2.12 Rounded off

The Figures have been rounded off to the nearest rupees in thousands except when otherwise

2.13 The previous period figures have been regrouped/reclassified, wherever considered necessary

2.14 First time adoption of Ind AS:

The financial statements, for the year ended 31 March 2018, were the first Financial Statement of the Company which was prepared in
accordance with Ind AS.

Accordingly, the Company has prepared financial statements which comply with Ind AS applicable for periods ending on 31st March 2025,
together with the comparative period data for the year ended 31 March 2024, as described in the summary of significant accounting policies.

2.15 Segment Reporting

The operation of the Company is considered as a single segment hence segment reporting as defined in Ind AS-108 Operating segments, is not
applicable.

For T D K & CO.

FRN: 109804W Sd/- Sd/-

Sd/- DIN: 00665008 DIN: 08054601

CA Neelanj Shah

M.No. 121057 Divya Shekhawat

Date: 03/07/2025 Date: 03/07/2025 Company Secretary

UDIN: 25121057BMJHQ A8411 Place: New Delhi