k) Provisions, Contingent Liabilities and Contingent Assets:

Provisions involving substantial degree of estimation in measurement are recognized when there is a
present obligation as a result of past events and it is probable that there will be an outflow of
resources. As per management there is no Contingent Liabilities and Contingent Assets are neither
recognized nor disclosed in the financial statements.

l) Cash Flow Statement:

Cash flow statements are reported using the indirect method, whereby profit/(loss) before tax is
adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or
future cash receipt or payments. The cash flows from operating, investing and financing activities of
the Company are segregated based on available information including taxes paid relating to these
activities.

a) Par value per share

The par value of Equity shares is Rs. 10 per share.

b) Rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the repayment of capital

Each holder of equity shares is entitled to one vote per share at General Meeting. In the event of liquidation of the company, the holders of equity shares will be
entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity
share held by the shareholders.

30. The Company's accounts have been prepared considering it as going concern.

31. In the opinion of management of the Company, the estimated value on sale of Current Assets, Loans and Advances on date, given ordinary course of business
exists,shal! be at least equal to an amount at which they have been stated in the Balance Sheet.

32. There is no Contingent Liability or Commitments as on 31.03.2026.

33. The figures of previous years have been reclassified and regrouped wherever necessary.

Note 34- Additional Regulatory Information

The Company has used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date and therefore the reporting
under Para 6(VA) of Part I of Schedule-III of the Act is not applicable to the company.

(a) Title Deeds of Immovable Property held in the name of the Company

Title deed of immovable properties are held in the name of the company and therefore the disclosure requirement w.r.t the Title Deeds of Immovable Property not held in the
name of the Company are not applicable to the company in terms of Para 6(Y)(i) of Part I of Schedule-III of the Act.

(b) The Fair Valuation and/or Revaluation is based on the valuation by a Registered Valuer

The company has not revalued its Property, Plant and Equipment therefore the disclosure requirement w.r.t the the Fair Valuation and/or Revaluation is based on the valuation
by a Registered Valuer are not applicable to the company in terms of Para 6(Y)(ii) of Part I of Schedule-III of the Act

(c ) Loans or Advances granted to Promoters, Directors, KMPs and the related parties

The Company has not granted any Loans or Advances in the Nature of Loans to promoters, directors, KMPs and related party (as defined under the Companies Act 2013) either
jointly or severally during the year under audit and therefore the disclosure requirement w.r.t Loans or Advances granted to Promoters, Directors, KMPs and the related parties in
terms of Para 6(Y)(iii) of Part I of Schedule-III of the Act are not applicable to the Company.

(e) Intangible Asset Under Development

There is no intangible asset under development during the current financial year and therefore the disclosure requirement w.r.t Intangible Asset under development are not
applicable to the company in terms of Para 6(Y)(v) of Part -I of Schedule III of the act.

(f) Details of Benami Property held:

Neither any proceedings have been initiated nor any proceedings are pending against the Company for holding any Benami Property under the Benami Transactions (Prohibition)
Act, 1988 and the Rules made thereunder. In view of this, the disclosure requirement in terms of Para 6(Y)(vi) of Part I of Schedule-III of the Act are not applicable to the
Company.

(h ) Wilful Defaulter

The Company has not been declared as Wilful Defaulter by any Bank or Financial Institutions or other lender and therefore, the disclosure requirement w.r.t Wilful Defaulter in
terms of Para 6(Y)(viii) of Part I of Schedule-III of the Act are not applicable to the company

(i) Relationship with Struck Off Companies

The Company has not entered into transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956 and therefore
disclosure requirement w.r.t Relationship with Struck Off Companies in terms of Para 6(Y)(ix) of Part I of Schedule-III of the Act are not applicable to the Company

(j) Registration of charges or satisfaction with Registrar of Companies

The registration of charges or the satisfaction of charges have been done within the statutory period thus disclosure in terms of Para 6(Y)(x) of Part I of Schedule-III of the Act are
not applicable to the Company.

(k) Compliance with Number of Layers of Companies

No investment has been made in companies beyond the specific layers, thus the disclosure requirement w.r.t Compliance with number of layers of Companies in terms of Para
6(Y)(xi) of Part I of Schedule-III of the Act are not applicable to the Company.

(l) Compliance with Approved Scheme(s) of Arrangements

During the year under Audit, no Scheme of Arrangements have been approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013 and
therefore, the disclosure requirement w.r.t Compliance with Approved Scheme(s) of Arrangements in terms of Para 6(Y)(xiii) of Part I of Schedule-III of the Act are not applicable
to the Company.

(m) Utilization of Borrowed Funds and Share Premium

A. During the year under Audit, the company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of
funds) to any other person(s) or entity(ies), including Foreign Entites (Intermediate) and therefore, disclosure requirement as to Utilization of Borrowed Funds and Share
Premium in terms of Para 6(Y)(xiv)(A) of Part I of Schedule-III of the Act are not applicable to the Company.

B. During the year under Audit, the Company has not received funds from any person(s) or entity(ies), including Foreign Entities (Funding Party) and therefore, disclosure
requirement as to Utilization of Borrowed Funds and Share Premium in terms of Para 6(Y)(xiv)(B) of Part I of Schedule-III of the Act are not applicable to the Company.

(n) -The Company does not have any 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 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961). Hence, reporting in terms of Para 5(ix) of Part
II of Schedule-III of the Act is not applicable to the Company.

(o) - The company is not covered under section 135 of the Companies Act, 2013. Hence, reporting in terms of Para 5(x) of Part II of Schedule-III of the Act is not applicable to the
Company.

(p) - The company has neither traded nor invested in Crypto currency or Virtual Currency during the financial year. Hence, reporting in terms of Para 5(xi) of Part II of Schedule-III
of the Act is not applicable to the Company.

For R. K. Banka & Co. For SPINAROO COMMERCIAL LIMITED

Chartered Accountants

Firm Registration No. 320314E

_Sd/-_ _Sd/-_ _Sd/-_

CA Ratan Kumar Banka Director and CFO Managing Director

Proprietor Amit Sultania Aditya Todi

Membership No. 055654 DIN : 00548098 DIN : 01914193

Sd/-

UDIN : 26055654LLDERX5346 Megha Khanna

Place: Kolkata Company Secretary

Date : 06-05-2026 MRN : A39062