vi)Previsions and contingencies .

EErrn rsxsmsi as ssz S

SSSdvS?economic benefits «H I* "wired .0 settle

estimate a) the amount nr the obligation. Provisions are miwsd at each reporting pen.:, and are adjusted to reflect the current best estimate.

(b) Contingencies ... iwhen thp»t» is oossible oblioatton arising from

^{A a}:^St^.M : “S “ ^tr^Sd cnly⁵by the occurrence or non-of oneoMnora uncertain tut,.,a events no. wholly »»

SI otre^urces willTe SquirS £Zd£ « a reliable estimate of the amount cannot be made.

1 » 1* -vrccife i« made when there is possibility of an inflow of

A disciosure for contingent assets is also man.. ¹ ' .....pynected events

economic benefits to the entity which arise from unplanned of other ui.expectco eve s.

Contingent liabilities and contingent assets are reviewed at each balance sheet date

viiJEarnings per share. . .. _{net roflt for the yeaf} attributable to the

SSTaS »Shtetl average number of shares outstanding during the year.

comprehensive income,'equity, in which case » is recognized in other comprehensive income/equity.

_ * _T ._{ho amr}.._rf ~_f tax oavable on the estimated taxable income for the current

Currant Tax is the amount oftaxpa/*we on _{Cjfrept fax asset and} natalities are

year as per the provisions of Income a . «_tp_{c recCK}j_nized amount and

offset when company has a legally enforceable right to set oft me wcogr«e

also intends to settle on net basis

Dofe-red income to* assets and HWltare «“•£££ ^Mies^dhdTS temporary difference arises between the tax basses of assets ana uaw'

carrying amount in the financial statement

rt _««*♦* are recoar»i2ed fof all deductible temporary differences to ‘be extent

Deferred tax assets are rccognaec^ ^ available against which these

the*, it is probaule that suff icientuxat e P Deferred tax assets Is reviewed at each deductible temporary differences can be uJt.sed Defer < - sufficient

reporting cate and reduced to the sttrt Mt < » »W utilized,

taxable pro' l will be available to> allow all J porting date and are

!E35E WttS£SE2 ^ **•»—-

the deferred tax asset to be recovered.

Deferred tax is ^me^j^ balance she^rdateanT^ly to taxable Which those temporary difference is expected to be recovered or

settled. *

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ixJFinancial instruments:

Initial measurement

Financial instrument is recognised as soon as the company become a party *.o the contractual prevision of the instruments. All Financial assets anc financial liabilities are measured at lair value on initia. recognition, except for trade receivable which are initially measured at transaction price. Transaction cost that are directly attributable 1b the acquisition or issue of financial instrument (other than linancial measured at tar value through profit or loss) are added o' deducted from the value of the financial instrument, as appropriate, on initial recognition.

Financial Instrument sated as financial assets or financial liabilities are generally not offset, and they are only offset when a legal right to set off exist a1 that and settlement on a net basis is intended

Subsequent measurement

Financial assets:

Subsequent measurement of financial assets depends on their classification as follows -

(a) Financial asset carried at amortised cost

A financial asset is subsequently measured at amortised cost if it is held ‘within business model whose objective is 10 hoid the asset in order to collect contractual cash flow and the contractual term of the asset give rise on specified dates to cash flow mat are solely payment of pnncipal and interest on the principal amount outstanding.

(b) Financial asset carried at Fair Value through other comprehensive income

A financial asset is subsequently measured at fair value Through other comprehensive income if it is held within a business model whose objective is ach eved by both col ecting contractual cash flow anc selling financial asset the contractual term cf the asset give r.se on specified dates to cash flow that are solely payment cf principal and interest on thc-principal amount outstanding.

For all othei equity instrument, the company make irrevocable election to present in other comprehensive income subsequent change m fair value. The company makes such election on an instrument- to- instrument basis,

(c) Financial asset carried at Fair Value through Profit and loss

A financial asset which is not classified in any of the above category is subsequently measured at fair value through profit and loss.

Financial liabilities and equity instruments: classified as either financial

sari - i» ———

ISTdeMUMd a financial llabWy and an equity instruments

a). Equity Instruments evidence and residual interest in the assets

Equily *~sissued « *.

co^ny Sc jniaed at the proceeds received, net of direct issue costs.

3,"! S!«‘re subsequently measured at amortised cos, using the Effective interest method.

*" “ " “^8h -

from the financial asset expires and it transfers She financial asse.

A financial liability is derecognized when the obligation under tne liability is discharged o cancelled or expires

(x). Impairment

A) . Financial Asset

. ,i „_r_.r;. i_niue nssocistsd with ts assets based on Tne Company measures Ihe expected cr^ ^ g _{j nmeat in} which the entity

SS52 X 'PP™ depends

on whether there has been a significant increase in credit risk.

B) . NorvFinanclal Asset

(»> ^P'°^- ^Plan'?r^eCoCnys SfareiSS-ed «esc W™» »*»* ^df

The carrying amounts of the -ompanys assort * „ _suCh indication exists,

to determine whether there is any inc c; u • selling price and value in

»» «* •?""»*""£££,’JSSSSTSSn# cf an ass* 0- M

^losses ~ ^rec09n“^Kl

in the statement of profit and loss An impairment lose is reversed it

sksssst ssssk i* «-*.—-

the impaired assets over Us remaining useful life.

3,Critical accounting estimates; has made

in the process of applying the Company* ac^ounxi v n ^ _slgniflC3nt effect on me following estimates, a^ptions a ^Jjg ^_r[aM about thsse assumptions

V"^ °^ma,e,,ai *^diustm“^{t ,o asse,s w}

l-abiiilies affected in future periods.

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tJProperty, plant and equipment

Property. Plant and equipment represent at proportion of the asset base of the company. The useful lives and residual value of the company’s asset are determined by the management at the time the asset is acquired and reviewed at each reporting date.

ii) !r»come taxes

The Company's tax jurisdiction is India. Significant judgements arc involved in estimating budgeted profits for the purpose of paying advance tax, determining the provis on fer income taxes including amount expected to be paidi'recovered ter uncertain tax positions

iii) Contingenclcs

Management judgement is required for estimating trie possible outflow o resources, it any, in respect of contingent es/claim/litigations against the Company as it is not possible to predict the outcome of pending matters with accuracy.

iv) Allowance for uncollected accounts receivable and advances

T-ade receivables do not carry any interest and are stated at their norma value as reduced by appropriate allowances fer estimated irrecoverable amounts. Individual trade receivables and advances are written off when management deems them not to be collectible. Impairment is made on the expected credit losses which ate the present value of tne cash shortfall over the expected life of the financial assets.

vjlmpairment of non*financial assets

The Company assesses at each reporting date whether there is an indication that an asset may be impaired. If any indication exists, or when annual impairment testing for an asset is required, the Company estimates the assets s recoverable amount. An assets's recoverable amount is the higher of an assets’s or CGU's fair value less costs of disposal and its value m use. Where the carrying amount of an asset o' CGU exceeds its recoverab’e amount, the asset is considered impaired and ^:s written down to its recoverable amount

vi)lmpairment of financial assets

The impairment provisions for financial assets are based on assumptions about ris* of cefau t and expected loss rates. The Company uses judgement in mak ng these assumptions and selecting the inputs to the impairment calculation, based on Company's past history, existing market conditions as well as forward locking estimates at the end ot each sporting period

viijFair value measurement of financial instruments

When the fair values of financials assets and financial liabi ities recordec in the Balance Sheet cannot be measured based on quoted prices in active markets, their fair value is measured using valuation techniques, including the discounted cash 'low model, which involve various judgements and assumptions,

ComDanv has paid fixed monthly remuneration to the directors n accordance -vit the wovirons o( sealon 196. 1S7 203 and other applicable provisions at the uoxpan cs M2013 the Companies (Appomlmmt and Rem,natal,on oi hlanaoerral Perse,,, ell Rules. 2C14 read with the Schedule V of the Companies net 2013

²⁷ Sr_R^cTX:r^anSs ^ by «h. ,»* on be.,all o, the company Ra

(b) Fa? dcms/shorlage no: ascertained nor settled during the year Claims loosed »V ' custcrrers but not settled bv the company Rs 9 41 Lakhs (c> Approximate liability on account of major cases tiled against tne company m .anous

courts aggregating to Rs 64.79 Lakhs

28. Sundry Debtors include freight receivable against GRs issued during the year

29. Tex Deducted at Source (A.Y. 2024-2020) rs not final as more IDS Certificates might be received by the company in future

30 There is nothing to be disclosed under Ind AS t08 - Operating Segments since there .s ° _n0 business segment or geographical segment which's a reportable secmei t based .

the definitions contained in the accounting standard

/ .£s V

41. Capital-Work In Progress; There is no capital work in progress for tangible or intangible assets.

42. Bonami Properties :Nlo proceedings has been initiated or pending against the Company for holding any oenami property under the Proportion of Benami Property Transactions Act. 1986.

43. Borrowings from BanksrfFi on the basis of security of Current Assets: The

Company confirms that Quarterly Returns or Statements of Current Assets filed by the Company with Banks/Fl are in agreement with books of accounts.

44 The company has not bean declared as willful defaulter by any bank of financial institution or any other lender

45. Transactions with Struck-off Companies :The company has not entered into any

transactions with struck off comoanlesunder section 248 of the Companies Act 2013 or Section 560 of Companies Act '956.

46 Registration of Charges or Satisfaction The company has following old charges for which satisfaction needs to file anC the company will file the charge satisfaction at the earliest.

47 Compliance with layers of the companies:-

The company has complied with the number of layers prescribed under Clause (67) of the Act read with Companies (Restriction on number of Layers) Rules 2017.

48. Scheme or Arrangement :Durng the yea', the company has not entered into any scheme or arrangement in terms of Section 23C to 237 of the Companies Act 2013

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identified by the Company.

50 _Usc cl Borrowed Funds The Company has used the borrowings from banks and Financial lasUdiors for the specific purpose for which it was taken

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Statements

52 Seine a service company quantitative information/cSause are no: applicable.

53, Payment to Auditors Amt In Rs_:,

_{Audit Fee} Rs 5 Lakhs (Previous Year Rs.5 LeKI'.s)

54 previous year figures have been regrouped/ reclassified wherever necessary.