2.14 Provisions, contingent liabilities and contingent assets

Provision is recognized in the accounts when there is present obligation as a result of a past event(s) and it is probable that an
outflow of resources will be required and a reliable estimate can be made. Provisions are not discounted to their present value and
are determined based on the best estimate required to settle the obligation at the reporting date.

Contingent liabilities are disclosed unless the possibility of outflow of resources is remote.

Contingent assets are neither recognized nor disclosed in the financial statements.

2.15 Income Taxes

Tax expense comprises of current tax and deferred tax. Current tax is measured at the amount expected to be paid to the tax
authorities, using the applicable tax rates.

Deferred income tax reflect the current period timing difference between taxable income and accounting income for the year and
reversal of timing difference of earlier years/period. Deferred tax assets are recognized only to the extent there is reasonable
certainty that the sufficient future income will be available except that deferred tax assets, in case there are unabsorbed depreciation
or losses, are recognized only if there is virtual certainty that sufficient future taxable income will be available to realize the same.

Deferred tax assets and liabilities are measured using the tax rates and tax law that have been enacted or substantively enacted by the
Balance Sheet date.

2.16 Earnings per share

Basic earnings per share are computed by dividing the net profit for the year attributable to the equity shareholders by the weighted
average number of equity shares outstanding during the year. Diluted earnings per share is computed by dividing the net profit
attributable to the equity shareholders for the year by the weighted average number of equity and dilutive equity equivalent shares
outstanding during the year, except where the results would be anti-dilutive.

Note 37 - Funding Arrangement

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 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 Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries.

Note 38 - Segment Information_

The Company is engaged in the business of providing vocational training. DocMode is a platform that provides authoritative, comprehensive and
interactive learning programs for Health Professionals - Doctors, Nurses, Allied and Medical Students - across the world. The company is comeup
with new segments during the year namely publishing of Medical books, trading of medical books and journals, conducting customised and
inhouse events. The company operates in 13 geographical segments within India namely Maharashtra, Karnataka, Himachal Pradesh, Uttarakhand,
West Bengal, Kerala, Tamilnadu, Telangana, Andhra Pradesh, Uttar Pradesh, Goa, Delhi, Haryana.

Note 39 - Other Additional Information_

Information with regard to the other additional information and other disclosures to be disclosed by way of notes to statement of profit and loss as
specified in the Schedule III of the Companies Act, 2013 is either ‘nil’ or ‘not applicable’ to the Company for the year._

Note 40 - Others_

Previous year figures have been regrouped / reclassified wherever necessary to correspond with the current year classification / disclosure.

As per our report of even date

for R Sundaresan Aiyar & Co for Docmode Health Technologies Limited

Chartered Accountants

Firm Registration No.: 110564W

CA R Sunderesan Aiyar Paulson Paul Thazhathedath Hans Albert Lewis

Partner Wholetime Director Wholetime Director & CFO

M. No.:043946 DIN 02301881 DIN: 02301853

Place : Mumbai PAN: ACOPL6883G

Date : May 30, 2025 Place : Mumbai Place : Mumbai

UDIN : Date : May 30, 2025 Date : May 30, 2025

Paresh Jaysih Sampat

Managing Director
DIN:00410185
Place : Mumbai
Date : May 30, 2025