The Company has only one day of equity shares having a par value of INR 10 per share. Each shareholder of equity share entitled to one vote per share In the event of liquidation of the Company, tha holder* of equity shares wi be entitled to receive remaining assets of the Company, after distribution of all preferential amount* The diatnbution will be m proportion to Ihe number of equ»ty ahares held by the sharehdders.

1)    Business losns from HDFC Bank of INR 60,000 Thousands (Loan account Number 160316481) carries Interest rate of 10.61% is repayable in 24 monthly instalments commencing from April 06, 2026 and the last instalment is due on March 06, 2027

Business loan Is secured against the following:

a)    Fixed Deposit of *40,000 Thousands <FD A/c No. 50301021537548) opened with HDFC on 14-08-2024 and maturing on 15-06-2025 for *43,048.60 T1

b)    Fixed Deposit of Rs.24,435.18 Thousands (FD Afc No. 50301035773318) opened with HOFC on 11-09-2024and matunng on 12-09-2025 for Rs.28,297.91

2) Term loan from HOFC Bank of INR 59,000 Thousands (Loan account Number 85369090) carries Interest rate of 9.46% as on March 31, 2026 is repayable In 90 monthly instalments commencing from June 07. 2021 and the last Instalment is due on November 07, 2028

Term loan is secured against the following:

PnmtfY Scanty

a)    Industrial property bearing Plot no B. Pimpan. Pune, H Block-411058, Bhosari MIDC.

b)    Other Current Assets. Fixed Depoeils

a) Personal guramee of al Directors and major shareholders

1) Cash Credit from State Bank of India (account number- 39681499049) carries Interest rate of 9.95% p.a with a total limit of INR 70,000 Thousands. OutsUndlng as on March 31, 2025 Is INR 70,000 Thousands. The cash credit Is repayable on demand and the same secured against Primary security of Stock, Trade Receivables and Movable Plant and Machineries alongwith collateral security of Bank Deposit in core of INR 14,714.29 Thousands.

2(Overdraft from HOFC Bank (account number- 39681499049) carries interest rate of 8.8% pa with a total limit of INR 1,00,000 Thousands. Outstanding as on March 31, 2025 is INR 99,999 Thousands. The Ove rdraft Is repayable on demand and secured through Plot no B-18 H Block, Pimpri Industrial Area of MIDC at the Coat of INR 84,000 Thousands in Books.

Company and rahed upon by the auditor¹

The Company has, during the year, has adopted Accounting Standard 15 (Revised 2005) “Employee Benefits' issued by the Institute of Chartered Accountants of India, in respect of accounting for gratuity.

Accordingly, the gratuity liability has been determined based on actuarial valuation using the Projected Unit Credit Method at the balance sheet date. Till the previous year, the liability towards gratuity was accounted for on the basis of payment method.

On transition to AS 15 (Revised), the additional liability determined as at 01st Apnl 2024 amounts to INR 3,630.55 thousand The said amount has been charged to the Profit and Loss Account for the year under the Employee Benefits Expenses. The gratuity expenses debited to profit and loss account includes the following.

The Company has, during the year, has adopted Accounting Standard 15 (Revised 2005) “Employee Benefits' issued by the Institute of Chartered Accountants of India, in respect of acco-unting for leave encashment.

Accordingly, the levae encashment liability has been determined based on actuarial valuation using the Projected Unit Credit Method at the balance sheet date. Till the previous year, the liability towards leave encashment was accounted for on the basis of payment method.

On transition to AS 15 (Revised), the additional liability determined as at 01st Apnl 2024 amounts to INR 1328.71 thousand The said amount has been charged to the Profit and Loss Account for the year under the Employee Benefits Expenses. Leave encashment expenses debited to profit end loss account includes the following.

35. Operating lease : Company as lessee

The Company has entered aito lease arrangements for its office prenvses. The existing non cancellable penod is 60 months. Lease payments recognized in the Statement of Profit & Loss account for the penod ending March 31. 2025 is amounting to INR 3,024.05 thousand..

36. Subsequent Events

The Board of Directors, at its meeting held on 5th of September 2025, hes recommended the issue of bonus shares in the ratio of 1200.1 (i.e.. 1200 fully paid equity share(s) for every 1 existing equity share(s) held) by capitalising the Company s reserves Accordingly. 1.20.00,000 equity shares of INR 10 each wMl be issued as fully paid bonus shares.

Subsequent to the balance sheet date, the name of the Company has been changed from Adisofl Technologies Pnvate Limited to Ad-soft Technologies Limited at its meeting held on 11st September 2025 , pursuant to the approval granted by the Registrar of Companies The said change has no impact on the financial position of the Company

38    Additional Reflulatory Information

(a)    The Financial Statements are presented in Indian Rupee ('INR"), which is the Company's functional currency, and all values are rounded to the nearest thousand , except when otherwise indicated.

(b)    The Company do not have any benami property, where any proceeding has been initiated on or are pending against the Company for holding benami property.

(c)    There are no charges yet to be registered with the Registrar of Companies beyond the statutory period.

(d)    The Company has not been declared a wilful defaulter by any bank or financial institution or other lender (as defined under th Companies Act. 2013) or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

(e)    The Company does not have any transactions with Companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act. 1956.

(0 There is no non-compliance in respect to number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules 2017

(g) There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.

(i) The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

0) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies). including foreign entities (Intermediaries) with the understanding that the Intermediary shall directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the group (Ultimate Beneficiaries) or provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(k) The Company has not received any fund from any person(s) or entities), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the group shall 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 provic any guarantee, security, or the like on behalf of the ultimate beneficiaries.

39    The Company has process to take backup of books of account maintained electronically on a daily basis. The management is taking necessary steps to configure system to ensures that logs of backup for books of account is maintained on daily basis s tong as they are required to maintain under applicable statute.

40    Previous years figure's have been regrouped/reclassified, where necessary to confirm to this year's classification.

1

ln«¹ra»t peyabte at par tecton 18 of Micro 8m¹0 and Madwm Enlerpnta Davalopmant Ad (M8ME0) 2008 amountn_B to NR 827.38 VioutOTd (2024 INR Nl) a not accrued in the cooks of account¹