P Provisions and Contingent Liabilities:

i) Provisions are recognized in terms of Accounting
Standard 29- "Provisions, Contingent Liabilities and
Contingent Assets when there is a present legal or
statutory obligation as a result of past events where it
is probable that there will be outflow of resources to
settle the obligation and when a reliable estimate of
the amount of the obligation can be made.

ii) Contingent Liabilities are recognized only when there
is a possible obligation arising from past events due
to occurrence or non-occurrence of one or more
uncertain future events not wholly within the control
of the company or where reliable estimate of the
obligation cannot be made. Obligations are assessed
on an ongoing basis and only those having a largely
probable outflow of resources are provided for.

iii) Contingent Liabilities are disclosed by way of notes.

Q Impairment of Assets:

An asset is treated as impaired when the carrying cost
of asset exceeds its recoverable value. An impairment
loss is charged to the Statement of Profit and Loss in
the year in which an asset is identified as impaired. The
impairment loss recognised in prior accounting period
is reversed if there has been a change in the estimate
of recoverable amount.

Note 30A : Bank Guarantee amounting to t 7,670.13 lakhs (PY t 5,948.03 lakhs)

Note 31 : Capital Commitments

Capital Commitments ( Net off advances ) is Amounting to t 14.48 lakhs (PY t 42.79 lakhs)

Note 32 : Corporate Social Responsibility

As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spend at least
2% of its average net profit for the immediately preceding three financial years on corporate social responsibility (CSR)
activities. A CSR committee has been formed by the company as per the Act. Following are the disclsures in respect of
CSR expenditure by the Company :

(B) Disclosures in respect of finance leases are given as follows:

In accordance with Accounting Standard - 19 : Leases, the assets acquired on finance lease are capitalized in the
books of accounts and the liability is recognized for an equivalent amount. Consequently depreciation is provided
on such leases. Lease rentals paid are allocated to the liability account and the interest is charged to the profit and
loss account.

Provident Fund

The Company participates in Provident fund as defined contribution plans on behalf of relevant personnel. Any
expense recognised in relation to provident fund represents the value of contributions payable during the period by
the Company at rates specified by the rules of provident fund.

In accordance with the Employee's Provident Fund and Miscellaneous Provisions Act, 1952, eligible employees of
the Company are entitled to receive benefits in respect of provident fund, a defined contribution plan, in which both
employees and the Company make monthly contributions at a specified percentage of the covered employees'
salary. The contributions, as specified under the law, are made to the provident fund administered and managed by
Government of India (GOI). The Company has no further obligations under the fund managed by the GOI beyond
its monthly contributions which are charged to the statement of Profit and Loss in the period they are incurred. The
benefits are paid to employees on their retirement or resignation from the Company

Contribution to defined contribution plans, recognised in the statement of profit and loss for the year under employee
benefits expense, are as under:

Gratuity (Unfunded)

The Company has an obligation towards gratuity, a unfunded defined benefit retirement plan covering all employees.
The plan provides for lump sum payment to vested employees at retirement or at death while in employment or on
termination of the employment of an amount equivalent to 15 days salary as applicable, payable for each completed
year of service, Vesting occurs upon completion of five years of service, The Company accounts for the liability for
gratuity benefits payable in the future based on an actuarial valuation,

The most recent actuarial valuation of the present value of the defined benefit obligation was carried out for the
year ended March 31, 2025 by an independent actuary, The present value of obligation is determined based on
actuarial valuation using the Projected Unit Credit Method, which recognizes each period of service as giving rise to
additional unit of employee benefit entitlement and measures each unit separately to build up the final obligation,

in accordance with the requirements of Accounting Standard 17 Segment Reporting , the Company is mainly engaged
in the business of "design, engineering, fabrication, supply and installation of facade systems” and all other activities
of the company revolve around the main business and as such, there are no separate reportable segments that require
reporting under Accounting Standard 17 on "Segment Reporting”.

* Since the Company does not have any investments other than investmenst in wholly owned subsidiary companies (unlisted), the ratio or
return on investments is not calculated.

(e) Reconciliation of Quarterly Returns submitted to Banks :

The Company has availed credit facilities from various bank against security of its current assets. The Company has
filed all returns regularly. There has been no material differences and the the amount as per books of account are in
agreement with amount as reported in quarterly returns.

(f) The Company did not have any transactions with Companies which are struck off.

(g) The Company has not made any delay in Registration of Charges under the Companies Act, 2013.

(h) The Company does not own benami properties. Further, there are no proceedings which have been initiated or are
pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act,
1988 (45 of 1988) and rules made thereunder.

(i) The Company has not traded or invested in Crypto currency or Virtual Currency during reporting period.

(j) There were no Scheme of Arrangements entered by the Company during each reporting period, which required
approval from the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(k) 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:

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the Company (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(l) The Company has not been declared as wilful defaulter by any bank or financial institution or any other lender.

Note 38 : Disclosure with regards to section 186 of the Companies Act, 2013

(a) THe company Has not granted loan or provided any guarantee or security to any body corporate under Section 186
of tHe Companies Act, 2013.

(b) For tHe purpose of disclsure w.r.t. investments made by tHe Company - Refer Note 13 above

Note 39 : Disclosures under Accounting Standard - 7

THe Company is recognising revenue on contracts on percentage of completion metHod due to revision of mandatory
Accounting Standard 7 "Construction Contracts”. Disclosure required in accordance witn tHe said Accounting Standard
in respect of contracts in progress as on reporting date are as follows:

Note 40 : Previous year figures Have been re-grouped/ re-classified and or re-arranged wHerever considered
necessary to confirm Current period's figures.

See significant accounting policies and notes to tHe financial statements 1 to 40
in terms of our report of even date For and on beHalf of tHe Board of Directors of

For DMKH & Co. Innovators Facade Systems Limited

CHartered Accountants
Firm Registration No. 116886W

Manish Kankani Radheshyam Sharma Raman Sharma Rohit Sharma

Partner Managing Director WHole Time Director CHief Executive Officer

Membership No. 158020 DIN: 00340865 DIN: 01484372

Vedashri Chaudhari Priti Sharma

Company Secretary CHief Financial

Mem No. A55742 Officer

Place: Mumbai Place: THane

Date: 30tn May, 2025 Date: 30tn May, 2025