Note 1: In connection with the Initial Public Offering (IPO), the Company has incurred total expenses aggregating to INR 62.66 Lakhs which include, inter alia:

- Fees and commissions payable to the Book Running Lead Manager, Merchant Banker, Underwriter towards issue management

- Fees payable to Market Maker and Legal Advisors to the Issue

- Fees payable to Registrar to the Issue

- Advertisements, Marketing, Printing & Stationery costs

- Listing fees, processing fees, and other regulatory fees payable to NSE

- Commission/proccssing fees for SCSBs, Sponsor Bank, Brokers, RTAs, and CDPs

- Fees payable to professionals and experts for confirmations and certifications to the Issue

- Other legal and miscellaneous charges

As per the Red Herring Prospectus (RHP), the total estimated IPO expenses were budgeted at INR 176.82 Lakhs (including GST), of which INR 62.66 Lakhs has been actually incurred. In accordance with the applicable provisions of the Companies Act, 2013 (including Section 52(2)(c)) and the relevant Accounting Standards, these IPO-relaled expenses actually incurred have been treated as capital in nature and adjusted against the Securities Premium Account.

Note 2 : During the year ended on Mar 31, 2025, the company has allotcd bonus shares of 84,00,000 equity shares in the proportion of 1:840 held by the existing shareholders other than for cash consideration. The management had decided to utilise Surplus in Profit or Loss Account towards issuance of fully paid-up bonus shares in accordance with section 52(2)(a) of the Companies Act, 2013

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, 200o. I he 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 'Ý ‘

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3 Proposed Dividend Details: JABALP'

The Company has not declared dividend as at March. 31,2026 ! k—

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

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5 The Company has not used borrowings from banks and financial institutions for any purposes other than for which they were taken during the year.

g ^{The ot}lter 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 lienanii Property held

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). ^v

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 I 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 I

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

Stock* ^U"^{der ChargeS (l) Personal} ®^uaramee °^{r n,r}°ctors and other related parties; (ii) Immovable properties of Directors and related parties (iii) Book Debts &

Charge Amount: 1,170.00 (Rs. In Ukhs)

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

Charge Amount: 500.00 (Rs. In Lakhs)

Date of Creation: 21/02/2025 Date of Modification: -

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 ’I

13 Compliance with approved Sclicme(s) of Arrangements:

No Scheme of Arrangements lias 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:

A. 1 lie 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 enlity(ies), including foreign entities (Intermediaries) with die 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 or the Ultimate Beneficiaries.

B. 1 he Company has not received any fund from any pcrson(s) or entitv(ies), including foreign entities (Funding Party) with the understanding (whether recorded I 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) I

(ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

18 Undisclosed income:

There are no transactions that were not recorded in the books of account, and which has been surrendered or disclosed as income during the year in assessments under the Income Tax Act, 1961 (43 of 1961).

There is no previously unrecorded income and related assets have been recorded in the books of account during the year.

19 Details of Crypto Currency or Virtual Currency:

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

Gratuity - I he Present value of obligation is determined based on actuarial valuation using the Projected Unit Credit Method. This method considers each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation. The Company does not have a funded plan for gratuity liability.

Interest cost: It is the increase in die Plan liability over the accounting period resulting from the operation of the actuarial assumption of the interest rate.

Current Service Cost: is the discounted present value of the benefits from the Plan's benefit formula attributable to the services rendered by employees during the accounting period.

Actuarial Gain or Loss: occurs when the experience of the Plan differs from that anticipated from die actuarial assumptions. It could also occur due to changes made in the actuarial assumptions. ^&

The estimates of rate of escalation in salary considered in actuarial valuation, take into account inllation, seniority, promotion and other relevant factors including supply and demand in the employment market. I he above information is certified by the actuary.

23 Cashflow Statement

(1) The amount of significant cash and cash equivalent balances held by the enterprise as at March 31,2026 was Rs. 1,39,72,988/- that are available hA-ji-

Company. ^

(2) Company does not have undrawn borrowing facilities that may be available for future operating activities.

(3) The Company has appropriate amount of Cash Flows that are required to maintain operating capacity.

(4) Company is investing adequately in the maintenance of its operating capacity.

(5) There are no non cash transactions happened in investing and financing activities to be excluded from Cash Flow Statement.

24 Changes in Accounting Estimates

There are no changes in Accounting Estimates made by the Company during the year.

25 Changes in Accounting Policies

There are no changes in Accounting Policies made by the Company during the year.

26 Disclosures on PPE and Intangible Assets I. Property, Plant and Equipment

(1) There is no restriction on the title or Properly, Plant and Equipment, subject to only those which are under hypothication/charge.

(2) Company has not constructed any item in Property, Plant & equipment.

(3) Company has no contractual commitments lor the acquisition of Property,Plant & Equipment.

(4) Company has no Impairment loss during the period for Property, Plant & Equipment.

(5) Assets are periodiacally checked for active usage and those which are retired are written off.

(6) There are no temporarily idle property, plant and equipment.

(7) The carrying amount and remaining amortization period of any individual intangible asset are not material to the financial statements of the enterprise as a whole.

(8) The Company has developed Software which is recognised as an intangible asset in financial statements. The Company's HR software has been put to use

during the current year. ¹

The company has crealed its talent pool by building a huge repository of data which is purchased from vendors. This cost has been recognized under intangible asset as Data Library in Hie financial statements The management believes that this Data Library will provide continuing economic benefits to the Company as it enhances the Company's candidate repository and further syttergises its service offerings. ’

Hence the company has charged amortization on the Software and Data liabrary during the year on a systematic basis over its estimated useful life.

27 Foreign Exchange Earnings

During the year the Company has not reported foreign exchange earnings (Previous year Nil). The foreign exchange outgo on account of import of services amounted to Rs. Nil (Previous year: Rs. Nil).

28 The company has not defaulted on repayment of any installment or interest of bank borrowings during the period.

29 Statement of Deviation of Issue proceeds