o Provisions, Contingent liabilities and Contingent assets

A provision is recognised when the Company has a present obligation as a result of past event and it is probable that an outflow
of resources will be required to settle the obligation, in respect of which reliable estimate can be made. Provisions (excluding
retirement benefits and compensated absences) are not discounted to its present value and are determined based on best
estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted
to reflect the current best estimates. Contingent liabilities are not recognised in the financial statements. A contingent asset is
neither recognised nor disclosed in the financial statements.

(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend proposed by the
Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. 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.

21 Additional Regulatory Information for the year ended 31st March, 2023

i) The Company has no Immovable Property.

ii) The Company does not own any Property, but company owns Plant and Equipments.

in) The Company has granted Loans & Advances in the nature of loans to Promoters, Directors, KMPs and related parties as on balance
sheet.

iv) The Company is not having any capital work in progress.
vJThere is no intangible assets under development.

vi)No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions
(Prohibition)Act, 1988.

viiJThe Company has not taken any borrowings from banks or financial institutions.

viii) The Company is not wilful defaulter.

ix) The Company had no transactions with any such company whose name has been Struck off.

x) There are no outstanding charges in the name of the Company, registered with ROC. The Company is not having any subsidiary
company.

xi) The Company is compliant under provisions of Companies (Restriction on Number of Layers) Rules, 2017.
xiiJThe Company is not covered under scheme of arrangement & deviation of accounting standard.

xiiiJThe Company has not borrowed any monies or collected any share premium during the period under review.

xiv) The Company is not having any undisclosed income.

xv) The Company is not covered under provisions of Corporate Social Responsibility.

xvi) The Company is neither dealing in Crypto Currency or Virtual Currency nor Using it.

22 Regrouping

The Company has reclassified/regrouped previous year frgures to conform to thts year's classification wherever necessary,

As per our report of even date

For M/S Beriwal & Associates _c„_r o____i _t

.... _nTT > * p y ri’, For and on behalf of the Board of

Chartered Accountants P. B. FILMS LI L> P. B FILMS LTD

Firm's Registration No. 327762E _ p. bmfilms limited

Q ^SsspX ^: ‘ ' Ý Y ¹ K \ I

?' TTiroofftr ( -j

Sunil Beriwal /igf ' DINESH AGARWAL KUMAR PaL/^M^L⁹ DirerT^

Proprietor I J* Director Managing Director

Membership No. 055302 \*N. ^/gj _{01255468 005g5868}

udin: 3l h o 5 5 3 o 5 1~

^^Cef^lkata ^ ' Place: Kolkata

Date: 31 May 2024 Date: 31 May 2024