2.17 Provisions and Contingent Liabilities:

Provision: Provision are recognized when there is a present obligation as a result of a past event, it is probable that an outflow of
resources embodying economic benefits will be required to settle the obligation and there is a reliable estimate of the amount of
obligation.

Provision is measured at the best estimate of the expenditure required to settle the present obligation at the Balance Sheet date and
is not discounted to its present value.

Contingent Liabilities: Contingent Liabilities are disclosed when there is a possible obligation arising from past events, the existence
of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the
control of the company or a present obligation that arises from past events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of the amount cannot be made.

2-18 Cash Flow Statement

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the
effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows
from operating, investing and financing activities of the Company are segregated based on the available Information.

.182.1 Previous year's figures have been regrouped and rearranged wherever necessary so as to confirm to this year's presentation.

For Piyush Kothari & Associates For and on behalf of the Board of Directors

Chartered Accountants Exhicoti Events Media Solutions Limited

Firm Registration No 140711W CIN : L74990MII2010PLC208218

Piyush Mahesh Kumar Kothari Mohammad Quaim Syed Padma Mishra

Partner Managing Director Whole-Time Director

Date-12 May 2025 DIN: 03163591 DIN: 07668700

UDIN- 25158407BMJCAR9910
Place: Ahmedabad

Date: 12.05.2025 SushilShah PranjulJain

Chief Financial Company Secretary

Officer