13. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present
obligation as a result of past events and it is probable that there will be an outflow of resources.

7.1 Disclosure in respect of amount due to Micro, Small & Medium Enterprises:

The management has initiated the process of identifying enterprises which have provided goods and services to the Company and which
qualify under the definition of micro and small enterprises, as defined under Micro, Small and Medium Enterprises Development Act,
2006. Accordingly, the disclosure in respect of the amounts payable to such enterprises as at 31st March, 2025 has been made in the
financials statements based on information received and available with the Company as on date of financials. The Company has not
received any claim for interest from any supplier under the said Act.

bb. As per the best estimate of the management, there is no capital commitment and contingent liability exists as on the date of the
financial statement.

c. Disclosures required under mandatory accounting standards & Schedule III are given to the extent appplicable and possible.

d. The financial statements including financial information have been prepared after making such regroupings and adjustments,
considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the
financial statements/information may not necessarily be same as those appearing in the respective audited financial
statements for the relevant years.

e. Post Employment Benefits:

The Company has not valued its obligations related to Post Employment Benefits as on March 31, 2025

f. Segment Reporting

The Company at present is engaged in the Trading of Whole and Grounded Spices and all operation are undertaken at single units. In view of
above, primary, and secondary reporting disclosures for business/ geographical segment as envisaged in AS -17 are not applicable to the
Company.

g. Provisions, Contingent Liabilities and Contingent Assets (AS 29)

Contingent liabilities and commitments (to the extent not provided for). There are no contingent liabilities as on March 31, 2025.

h. Transaction in Foreign Currency

The company has no foreign exchange transaction(s) during the year under consideration.

l. Additional information as required by para 5 of General Instructions for preparation of Statement of Profit and Loss (other
than already disclosed above) are either Nil or Not Applicable.

m. The company has not received any intimation from suppliers regarding their status under the Micro Small and Medium
Enterprises Development Act 2006 and hence disclosers, if any, relating to the amount unpaid as at the year end together
with interest payable/paid as required under the said Act have not been furnished.

n. All the balance shown under the heads sundry debtors sundry creditors, loan & advances and unsecured loan are subject to
confirmation.

o. Previous year figures are regrouped or rearranged wherever considered necessary.

As per our report of even date For and on behalf of the Board of Directors

For Gupta Rustagi & Co.

Firm Registration No. 012701W
Chartered Accountants

Sd/- Sd/-

Mr. Ashok Chothani Mr. Neeraj Chothani

Chairman & Director Managing Director & CFO

DIN:06732163 DIN:06732169

Sd/-

Meenakshi Gupta Sd/- Sd/-

Partner Mr. Sunil Chothani Krutika Manoj Bhanushali

Membership No. 108097 Whole Time Director Company Secretary

DIN: 06732173 M. No. : A62409

Place : Mumbai
Date :29.05.2025