10 Provisions

A provision is recognized when there exists a present obligation as a result of past events 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 not
discounted to present value and are determined based on best estimates required to settle the obligation at the reporting date. These estimates are
reviewed at each reporting date and adjusted to reflect the current best estimates.

11 Contingent liabilities:

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed only by the occurrence or nonoccurrence
of one or more uncertain future events beyond the control of the Company or a present obligation that is not recognized 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, the Company does not recognize a contingent liability but discloses its existence in the
financial statements.

In determining earnings per share, the Company considers the net profit after tax attributable to equity shareholders. The number of shares used in
computing basic earnings per share is the weighted average number of equity shares outstanding during the year. The number of equity shares used in
computing diluted earnings per share comprises weighted average number of equity shares considered for deriving basic earnings per share and also
weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares.

13 Cash and Cash Equivalents:

Cash and cash equivalents comprise Cash-in-hand, Current Accounts, Fixed Deposits with banks. Cash equivalents are short-term balances (with an
original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of
cash and which are subject to insignificant risk of changes in value. Other Bank Balances are short-term balance (with original maturity is more than
three months but less than twelve months).

14 Cash Flow Statement:

Cash flows are reported using indirect method, whereby net profit/loss before tax is adjusted for the effects of transactions of a non-cash nature, any
deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash
flows. The cash flows from operating, investing and financing activities of the Company are segregated.

15 Investments:

Investments, which are readily realizable and intended to be held for not more than one year from the date on which such investments are made, are
classified as current investments. All other investments are classified as Non current investments.

Non Current investments are carried at acquisition cost and investments intended to be held for less than one year are classified as current
investments and are carried at lower of cost and market value. Non-Current Investments which have attained the stage of permanent diminution in
their value are revalued at their current value

Note : Based on the information available with the Company, there are no dues to Small and Micro enterprises as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006. The information regarding Micro and Small enterprises has been determined to the extent such parties have been identified

on the basis of information available with the Company. i

3 Proposed Dividend Details:

The Company has not declared dividend as at 31st March 2025

4 No issue of securities were made for any specific purpose by the Company during the reporting year.

5 The Company has not made borrowings from banks and financial institutions for any specific purposes during the year

The assets other than Property, Plant and Equipment, Intangible Assets and non-current investments have value on realization in the ordinary course of business equal to
the amount at which they are stated

7 Details of Benami Property held

Ý There are no proceedings initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988).

8 The Company has borrowings from the banks or financial institutions on the basis of security of current assets. Quarterly returns or statement of current assets are required
to be filled by the company with any banks or Financial institutions

9 Wilful Defaulter

The company is not declared as wilful defaulter by any bank or financial institution or other lender.

10 Relationship with Struck off Companies j

The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013.

11 Registration of charges or satisfaction with Registrar of Companies:

Where any charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period, details and reasons thereof shall be disclosed. ;

Comment: Charge has been created or modified during the year.

A) Axis Bank

Assets Under Charges:(i) Personal guarantee of Directors and other related parties; (ii) Immovable properties of Directors and related parties (iii) Book Debts & Stock
Charge Amount: 1,170.00 (Rs. In Lakhs)

Date of Creation: 20/11/2022
Date of Modification: 23/07/2024

B) ICICI Bank

Assets Under Charges: Fixed Deposits
, Charge Amount: 107.00 (Rs. In Lakhs)

Date of SATISFACTION: 13/09/2024

12 Compliance with number of layers of companies: '

| The Company has no subsidiaries hence layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 are
not applicable

13 Compliance with approved Scheme(s) of Arrangements:

No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

14 Utilisation of Borrowed funds and share premium: I

A. 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 entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) 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.

B. 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.