3.11 Provisions and contingent liabilities

The Company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable
estimate can be made of the amount of the obligation.

A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of
resources. The Company also discloses present obligations for which a reliable estimate cannot be made. When there is a possible obligation or a present
obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made.

3.12 Employee Benefit Expense

All employee benefits payable wholly within twelve months of rendering service are classified as short-term employee benefits. Benefits such as salaries,
allowances, short-term compensated absences and the expected cost of other benefits is recognized in the period in which the employee renders the related
services.

3.13 Leases

With effect from 1 April 2019, the Company has applied Ind AS 116 'Leases' for all long term and material lease contracts covered by the Ind AS. The
Company has adopted modified retrospective approach as stated in Ind AS 116 for all applicable leases on the date of adoption.

Measurement of Lease Liability

At the time of initial recognition, the Company measures lease liability as present value of all lease payments discounted using the Company’s incremental
cost of borrowing and directly attributable costs. Subsequently, the lease liability is

(i) increased by interest on lease liability;

(ii) reduced by lease payments made; and

(iii) remeasured to reflect any reassessment or lease modifications specified in Ind AS 116 'Leases', or to reflect revised fixed lease payments.

Measurement of Right-of-use assets

At the time of initial recognition, the Company measures 'Right-of-use assets' as present value of all lease payments discounted using the Company’s
incremental cost of borrowing w.r.t said lease contract. Subsequently, 'Right-of-use assets' is measured using cost model i.e. at cost less any accumulated
depreciation and any accumulated impairment losses adjusted for any remeasurement of the lease liability specified in Ind AS 116 'Leases'.

Depreciation on 'Right-of-use assets' is provided on straight line basis over the lease period.

The exception permitted in Ind AS 116 for low value assets and short term leases has been adopted by Company.

3.14 Earning per Share

In determining basic earning per share, the company considers the net profits attributable to equity shareholders. The number of shares used in computing
basic earning per share is the weighted average number of share outstanding during the period. In determining diluted earnings per share, the net profit
attributable to equity shareholders and weighted average number of shares outstanding during the period are adjusted for the effect of all dilutive potential
equity shares.

3.15 Fair value measurement

The Company measures its qualifying financial instruments at fair value on each Balance Sheet date.

Fair value is the price that would be received against sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place in the
accessible principal market or the most advantageous accessible market as applicable.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data is available to measure fair value, maximising
the use of relevant observable inputs and minimising the use of unobservable inputs.

All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy into Level I,
Level II and Level III based on the lowest level input that is significant to the fair value measurement as a whole. For a detailed information on the fair value
hierarchy, refer note no. 46.

For assets and liabilities that are fair valued in the financial statements on a recurring basis, the Company determines whether transfers have occurred
between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at
the end of each reporting period.

For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of
the asset or liability and the level of the fair value hierarchy.

3.16 Recent pronouncements

Ministry of Corporate Affairs (“MCA”) notifies new standards or amendments to the existing standards under Companies (Indian Accounting Standards) Rules
as issued from time to time. For the year ended March 31, 2025, MCA has notified Ind AS - 117 Insurance Contracts and amendments to Ind AS 116 -
Leases, relating to sale and leaseback transactions. The Company has reviewed the new pronouncements and based on its evaluation has determined that it
does not have any significant impact in its financial statements.

On May 9, 2025, MCA notifies the amendments to Ind AS 21 - Effects of Changes in Foreign Exchange Rates. These amendments aim to provide clearer
guidance on assessing currency exchangeability and estimating exchange rates when currencies are not readily exchangeable. The amendments are effective
for annual periods beginning on or after April 1, 2025. The Company is currently assessing the probable impact of these amendments on its financial
statements.

Retained Earnings

Retained earnings represents the surplus in profit and loss account and net amount of appropriations made to/from retained earnings
Statutory reserve fund

Statutory Reserve fund is created as per the terms of section 45 IC(1) of the Reserve Bank of India Act, 1934 as a statutory reserve.

Securities premium

Securities premium is used to record the premium on issue of shares. It can be utilised only for limited purposes in accordance with the provisions of the
Companies Act, 2013

34 Provision for retirement benefits under the Payment of Gratuity Act and Provident Fund Act have not been made as the said act are not applicable to the company on
account of the company having less than the required number of employees.

35 Contingent Liability

During the currentfinancial year, the Company has received demand notices from the Income Tax Department under Section 156 ofthe Income Tax Act, 1961 amounting to
?3,541.50 lakh, ?6,229.07 lakh, and ?193.14 lakh for Assessment Years 2015-16, 2016-17, and 2023-24, respectively. The Company believes that the demands are not
sustainable on merits and has challenged the same before the Commissioner of Income Tax (Appeals) [CIT(A)].(Previous Year Rs. Nil).

36 The company has filed legal suits against 5 customers for recovery of Loan and advances amounting to Rs. 11.47 crores (Previous year Rs. 11.47 crores).

Since the above loans and advances are fully secured, the company does not foresee any liability against it. The required provision on the aforesaid loans and advances has
been made in the books of account as on 31st March' 2025 as per RBI guidelines.

37 Estimated amount of contracts remaining to be executed on capital account Rs. Nil (Previous Year Rs. Nil).

38 SEGMENT REPORTING

Ind AS -108 on ‘Segment Reporting’ became applicable during the current year. The Company is engaged in financing by way of loans and sale of property. The Company
does not have any reportable geographic segment. The Revenues profit and assets from the reportable business segment in terms of Ind AS -108 on ‘Segment Reporting’
as notified by the Companies (Accounting Standards) Rules 2006 are as given below:

B Fair value hierarchy

Financial assets and financial liabilities are measured at fair value in the financial statements are grouped into three Levels of a fair value hierarchy. The three
Levels are defined based on the observability of significant inputs to the measurement, as follows:

The category used are as follows:

Level 1: Quoted prices (unadjusted) in for identical instruments in active markets;

Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 inputs; and
Level 3: Inputs which are not based on observable market data (unobservable inputs).

The management assessed that fair values of cash and cash equivalents, other bank balances, other financial assets, trade payables and other financial
liabilities approximate their respective carrying amounts, largely due to the short-term maturities of these instruments. The following methods and assumptions
were used to estimate the fair values for other assets and liabilities:

(i) The fair values of the Company's fixed interest bearing loan and investment in debt securities are determined by applying discounted cash flows (‘DCF')
method, using discount rate that reflects the issuer's borrowing rate as at the end of the reporting period.

(ii) The fair values of the Company fixed rate interest-bearing debt securities and borrowings are determined by applying discounted cash flows (‘DCF') method,
using discount rate that reflects the issuer's borrowing rate as at the end of the reporting period. For variable rate interest-bearing debt securities and borrowings
carrying value represent best estimate of their fair value as these are subject to changes in underlying interest rate indices as and when the changes happen.

47 Financial Risk Management

The Company's principal financial assets include investments, loans, trade receivables, other receivables, cash and cash equivalents and other
bank balances that derive directly from its operations. The Company's principal financial liabilities, comprise loans and borrowings, trade and
other payables. The main purpose of these financial liabilities is to finance the Company's operations.

a) Market risk:

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market
risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk such as equity price risk. Financial instruments
affected by market risk include loans and borrowings, deposits, other financial instruments.

b) Interest Rate Risk

The Company has exposure to interest rate risk, primarily from its lending business and related borrowings. The following table demonstrates the
sensitivity to a reasonably possible change in interest rates (all other variables being constant) of the Company's statement of profit and loss.

The Company's policy is to monitor positions of borrowings and loans on a regular basis for managing interest rate risk and for determining the
interest rate to be charged on the loan given and having a balanced portfolio of fixed and variable rate loans and borrowings.

c) Foreign currency risk:

The Company does not have any foreign currency risk. Hence no sensitivity analysis is required

d) Credit Risk:

Credit risk is the risk that the Company will incur a loss because its Loans and receivables fail to discharge their contractual obligations and arises
principally from the Company's Loans and advances, receivables, cash and cash equivalents, deposits with banks and investments. The
Company has a framework for monitoring credit quality of its Loans and receivables based on days past due monitoring at period-end. Repayment
by individual Loans and receivables are tracked regularly and required steps for recovery are taken through follow ups and legal recourse.

The Company measures the expected credit loss of Loans and receivables based on historical trend, industry practices and the business
environment in which the entity operates. Expected Credit Loss is based on actual credit loss experienced and past trends based on the historical
data.

Credit risk management

Company considers probability of default upon initial recognition of asset and whether there has been any significant increase in credit risk on an
ongoing basis throughout each reporting period. To assess whether there is a significant increase in credit risk Company compares the risk of
default occurring on the asset as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable
and supportive forward-looking information.

Definition of Default

A default on a financial asset is when the counterparty fails to make contractual payments within 90 days of when they fall due. This definition of
default is determined by considering the business environment in which NBFC operates and other macro-economic factors.

For Trade receivables, definition of default has been considered at 360 days past due after looking at the historical trend of receiving the
payments.

Company provides for expected credit loss based on following:

The Company classifies its financial assets in three stages having the following characteristics :

Stage 1 :- Unimpaired and without significant increase in credit risk since initial recognition on which a twelve months allowance for ECL is
recognised;

Stage 2 :- a significant increase in credit risk since initial recognition on which a lifetime ECL is recognised; and

Stage 3 :-Objective evidence of impairment, and are therefore considered to be in default or otherwise credit impaired on which lifetime ECL is
recognised.

Unless identified at an earlier stage, all financial assets are deemed to have suffered a significant increase in credit risk when they are thirty days
past due ( DPD ) on the reporting date and are accordingly transferred from stage 1 to stage 2 .For Stage 1 an ECL allowance is calculated on a
twelve months point in time probability weighted probability of default . For stage 2 and 3 assets a life time ECL is calculated on a lifetime
probability of default (Refer note 56)

Credit risk on cash and cash equivalents is limited as the Company generally invest in deposits with banks with high credit ratings assigned by
credit rating agencies.

e) Liquidity Risk

Liquidity risk refers to the risk that the Company cannot meet its financial obligations. The Company's approach to managing liquidity is to ensure,
that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring
unacceptable losses or risking damage to the Company's reputation.

The Company's principal sources of liquidity are cash and cash equivalents, liquid asset portfolio like Mutual funds and the cash flow that is
generated from operation.

48 Capital Management

For the purpose of Company's capital management, capital includes issued capital and other equity reserves. The primary objective of the
Company's Capital Management is to maximize shareholder value. The Company manages its capital structure and makes adjustments in the
light of changes in economic environment and the requirements of the financial covenants. The Company monitors capital on the basis of the
following gearing ratio.

59 Details of Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual currency during the financial years ended March 31, 2025 and March 31,2024.

60 Details of Benami Property Held

No proceedings have been initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made
thereunder in the financial years ended March 31, 2025 and March 31, 2024.

61 Wilful Defaulter

The Company has not been declared as a wilful defaulter by any bank or financial institution or other lender in the financial years ended March 31, 2025 and March 31,2024.

62 Relationship with Struck off Companies

The Company has no transactions with companies whose names have been struck off under section 248 of Companies Act, 2013 or section 560 of Companies Act, 1956 in the financial years
ended March 31,2025 and March 31, 2024.

63 The Reserve Bank of India, under Scale Based Regulations (SBR) has categorised the Company in Base Layer (NBFC-BL) vide its circular dated September 30, 2022. So, the company is not
required to disclose their CRAR, tier I CRAR, tier II CRAR and liquidity ratio as a part of their balance sheet.

64 Registration of charges or satisfaction with Registrar of Companies (ROC)

The Company has no borrowings from Banks and Financial institutions during the financial year. So, charges or satisfaction to be registered with ROC within the statutory period for the
financial years ended March 31, 2025 and March 31, 2024 are not applicable.

65 Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 for the financial
years ended March 31, 2025 and March 31, 2024.

66 Utilisation of Borrowed funds and share premium

The Company, as part of its normal business, grants loans and advances, makes investment and borrowings from its customers, other entities and persons. These transactions are part of
Company’s normal non-banking finance business, which is conducted ensuring adherence to all regulatory requirements. Other than the transactions described above, 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 persons or entities, 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 also not received any fund from any parties (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.

67 Undisclosed income

There are no transactions not recorded in the books of accounts.

68 Events after reporting date

There have been no events after the reporting date.

For Agarwal & Dhandhania For and on behalf of the Board of Directors

Chartered Accountants Acme Resources Limited

Firm's registration no. : 125756W

SD/- SD/- SD/-

Alok Dhandhania Ravin Saluja Swati Agarwal

Partner Managing Director Director

Membership No. 111062 DIN No. 00289305 DIN No. 06684407

SD/- SD/-

Kailash Jha Amanpreet Kaur

Place : New Delhi Chief Financial Officer Company Secretary

Date : May 29, 2025 PAN No. AMAPJ6908Q PAN No. DZOPK5565A