2.11 Provisions, Contingent Liabilities and Contingent Assets

Provisions are recognised when the Company has a present obligation (legal or constructive) as a
result of a 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.

If the effect of the time value of money is material, provisions are discounted using a current pre¬
tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used,
the increase in the provision due to the passage of time is recognised as a finance cost. Provisions
are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates.

Contingent liability is disclosed in the case of :

- a present obligation arising from past events, when it is not probable that an outflow of resources
will be required to settle the obligation.

- a present obligation arising from past events, when no reliable estimate is possible.

Contingent assets are neither recognised nor disclosed in the Financial Statements.

2.12 Cash and cash equivalents

Cash and cash equivalents for the purposes of cash flow statement comprise cash at bank and in
hand and short-term investments with an original maturity of three months or less that are readily
convertible to known amounts of cash and which are subject to an insignificant risk of changes in
value.

2.13 Equity, Reserves and Dividend Payments

Equity shares are classified as equity. Incremental costs directly attributable to the issue of new
shares are shown in equity as a deduction, net of tax, from the proceeds.

Retained earnings include current and prior period retained profits. All transactions with owners of
the Company are recorded separately within equity.

Dividend distributions payable to equity shareholders is included in other liabilities when the divi¬
dends have been approved in a general meeting prior to the reporting date.

2.14 Rounding off amounts

All amounts disclosed in the financial statements and notes have been rounded off to the nearest
lakhs with two decimals as per the requirement of Schedule III, unless otherwise stated.

2.15 Standards issued but not effective

There is no such notification is applicable from 01.04.2024.

13.3 The company has one class of equity shares having a face value of Rs.10 each. Each shareholder is eligible for one vote per share held. The
company declares and pays dividend in Indian Rupees. The dividend proposed by the Board of Directors is subject to the approval of the shareholders
in the ensuing Annual General Meeting. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the
Company after distribution of all preferential amounts, in proportion to their shareholding.

13.4 The company is an Investment company, the objective of the Company is to invest in long term investments, and distributing the profits of
Company by way of dividends in a way that shareholders can participate equitably in the Company's growth, while maintaining the financial
foundation of the Company and ensure sustainable growth. Accordingly, the Company has framed various policies such as investment policy, dividend
distribution policy which lays down the framework of company's capital management.

20.1 As per Ind AS 19 "Employee Benefits", the disclosures of employee benefits as defined in the Indian Accounting Standard are given
below:

(i) Leave obligations

The leave obligation covers the Company's liability for earned leave which is unfunded.

(ii) Post- employment obligations
a) Gratuity

The Company provides for gratuity for employees as per the Payment of Gratuity Act, 1972. The amount of gratuity payable on
retirement/termination is the employees last drawn basic salary per month computed proportionately for 15 days salary multiplied for the number
of years of service. The Company operates post retirement gratuity plan with LIC of India. The present value of obligation is determined based on
actuarial valuation using the Projected Unit Credit Method, which recognises each period of service giving rise to additional unit of employee
benefit entitlement and measures each unit separately to build up the final obligation.

The above sensitivity analysis is based on a change in each assumption while holding all other assumptions constant. In practice, this is unlikely
to occur and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligation to
significant actuarial assumptions, the same method (present value of the defined benefit obligation calculated with the projected unit credit
method at the end of the reporting period) has been applied as when calculating the defined benefit liability recognised in the balance sheet.
v) Risk exposure

Through its defined benefit plans, the Company is exposed to a number of risks, the most significant of which are detailed below:

Interest rate risk:

The defined benefit obligation calculated uses a discount rate based on government bonds. If bond yields fall, the defined benefit obligation will
tend to increase.

Salary inflation risk:

Higher than expected increases in salary will increase the defined benefit obligation.

Demographic risk:

This is the risk of variability of results due to unsystematic nature of decrements that include mortality, withdrawal, disability and retirement. The
effect of these decrements on the defined benefit obligation is not straight forward and depends upon the combination of salary increase,
discount rate and vesting criteria. It is important not to overstate withdrawals because in the financial analysis the retirement benefit of a short
career employee typically costs less per year as compared to a long service employee.

24 EARNINGS PER SHARE

Basic and Diluted EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the company by the weighted
average number of equity shares outstanding during th the year. Diluted EPS amounts are calculated by dividing the proft attributable to equity
holders of the company by the weighted average number of equity shares outstanding during the year plus the weighted average number of equity
shares that would be issued on conversion of all the dilutive potential Equity shares into Equity shares.

Fair values

1. The carrying amounts of other financial liabilities(current), cash and cash equivalents,investments and other financial liabilities(current) are considered
to be the same as fair value due to their short term nature.

2. The fair value of financial assets and liabilities is included at the amount at which the instrument could be exchanged in a current transaction between
willing parties, other than in a forced or liquidation sale.

3. Set out below is a comparision by class of the carrying amounts and fair value of the Company's financial instruments, other than those with carrying
amounts that are reasonable approximation of fair values:

The management assessed that fair value of financial assets and liabilities significantly approximate their carrying amounts largely due to the short term
maturities of these instruments. The fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged
in a current transaction between willing parties, other than in a forced or liquidation sale.

The Company determines fair values of financial assets or liabilities by discounting the contractual cash inflows / outflows using prevailing interest rates
of financial instruments with similar terms. The initial measurement of financial assets and financial liabilities is at fair value. Further, the subsequent
measurements of all assets and liabilities is at amortised cost, using effective interest rate method.

The following methods and assumptions were used to estimate fair values: -

- The fair value of the Company's interest bearings borrowings are determined using discount rate that reflects the entity's discount rate at the end of the
reporting period. The own non-performance risk as at the reporting period is assessed to be insignificant.

For other non-current financial assets and liabilities the fair value is the same as the amortized cost, measured using the discount rate at the time of
initial recognition of financial assets and liabilities

A one percent change in the unobserved inputs used in fair valuation of level 3 Assets and liabilities does not have a significant impact in its value.

Fair value of financial assets and financial liabilities

The carrying value of the current financial assets and current financial liabilities are considered to be same as their values, due to their short-term nature.
The non-current borrowings and securities deposits are carried at amortized cost which is considered as their fair value.

33. Financial risk management

The Company is exposed to market risk (fluctuation in foreign currency exchange rates, price and interest rate), liquidity risk and credit risk, which may
adversely impact the fair value of its financial instruments. The Company assesses the unpredictability of the financial environment and seeks to mitigate
potential adverse effects on the financial performance of the Company.

(a) Market Risk

Market risk is the risk that the fair value of the future cash flows of a financial instrument will fluctuate because of changes in market prices such as
(i) Interest rate risk

The Company is not exposed to significant interest rate risk as at the respective reporting dates.

(b) Liquidity risk

Prudent liquidity risk management implies maintaining sufficient cash and the availability of funding to meet obligations when due and to close out
Management monitors cash and cash equivalents on the basis of expected cash flows.

34. Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital, share premium and all other equity reserves attributable to
the equity holders. The primary objective of the company's capital management is to maximise the shareholder value.

The company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial
covenants. The company monitors capital using a gearing ratio, which is debt divided by total capital.

35. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the
Company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries") with the understanding, whether recorded in writing or
otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not
received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other
persons or entities identified by or on behalf of the Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries.

36. Relationship with Struck off companies

The company does not have any transaction with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act,
1956, during the current year and in the previous year.

37. Note on Code on Security, 2020

The Indian Parliament has approved the Code on Social Security, 2020 which would impact the contributions by the company towards Provident Fund and
Gratuity. The Ministry of Labour and Employment has released draft rules for the Code on Social Security, 2021 on November 13, 2021, and has invited
suggestions from stakeholders which are under active consideration by the Ministry. The Company will assess the impact and its evaluation once the
subject rules are notified and will give appropriate impact in its financial statements in the period in which, the Code becomes effective and the related
rules to determine the financial impact are published.

38. Company has used accounting software for maintaining books of account having feature of recording audit tail (edit log) facility and the same has
operated throughout the year for all relevant transactions recorded in the software.Also the audit trail is not disabled/tampered.Further, the audit trail
(edit log) is preserved as per the provisions of the Companies Act. The feature of recording audit trail (edit log) facility at datebase level is not enabled.

Summary of material accounting policies 2

The accompanying notes are an integral part of the financial statements.

As per our Report of even date

For and on behalf of the board

For M Anandam & Co,

Chartered Accountants

(Firm Regn.No.000125S ) Sd/- Sd/-

Sobharani Nandury V.R.Shankara

Sd/- Whole Time Director Director

S.V.S Narayana (DIN : 00567002) (DIN : 00041705)

Partner

Membership No: 222296 Sd/- Sd/-

Sreedhar Babu K Shruti Agarwal

Place: Hyderabad Chief Financial Officer Company Secretary

Date : 29.05.2025 PAN:AHHPK2225R PAN:BZMPA0946B