2.3 Provisions, Contingent Liabilities & Contingent Assets

A provision is recognized when the Company has a present
obligation as a result of past event and it is probable
that an outflow of resources will be required to settle
the obligation, in respect of which reliable estimate can
be made. Provisions (excluding retirement benefits) are
not discounted to its present value and are determined
based on best estimate required to settle the obligation
at the balance sheet date. These are reviewed at each
balance sheet date and adjusted to reflect the current
best estimates.

Contingent liabilities are disclosed in respect of possible
obligations that have arisen from past events and the
existence of which will be confirmed only by the occurrence
or non-occurrence of future events not wholly within the
control of the Company. When there is an obligation in
respect of which the likelihood of outflow of resources is
remote, no provision or disclosure is made.

A contingent asset is neither recognized nor disclosed in
the financial statement.

2.4 Cash Flow Statements

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.

2.5 Cash & Cash Equivalent

Cash and cash equivalents comprise cash at bank and in
hand and short-term investments with original maturity of
three months or less, which are subject to an insignificant
risk of changes in value. For the purpose of the statement
of cash flows, cash and cash equivalents consist of cash and
short-term deposits, as defined above, net of outstanding
bank overdrafts as they are considered an integral part of
the Company's cash management.

2.6 Earnings per Share

Basic and diluted earnings per share are calculated by
dividing the net profit or loss for the year attributable to
equity shareholders by the weighted average number of
equity shares outstanding during the year. The numbers
of equity shares are adjusted for share splits and bonus
shares, as appropriate.

For the purpose of calculating the diluted earnings per
share, the net profit or loss for the period attributable to
equity shareholders and the weighted average number of
shares outstanding during the period are adjusted for the
effects of all dilutive potential equity shares.

2.7 Segment Reporting

The accounting policies used in the preparation of the
financial statements of the company are also applied for
segment reporting. Revenue and expenses have been
identified to segments on the basis of their relationship
to the operating activities of the segment. Revenue and
expenses which relates to the enterprise as a whole and are
not allocable to segments on a reasonable basis, have been
included under" Unallocated income/expenses".

Accent Microcell Limited has 2 units. Thus the company
shall report as per its geographical location of productions
in accordance with AS-17.

2.8 Employee Benefits

Retirement benefit in the form of Provident Fund is a
defined contribution scheme and the contributions to
the scheme are charged to the Profit and Loss Account of
the year when the contributions to the respective funds
are due. There are no other obligations other than the
contribution payable to the respective trusts.

Gratuity liability is a defined benefit obligation and is
provided on the basis of an actuarial valuation on projected
unit credit method made at the end of each financial year.

Leave encashment is recognized as a liability as per rules
of the company. Accumulated leave can be availed at
any time during the tenure of employment but can be
encashed only on the completion of service. Liability for
the same is recognized on accrual basis.

Actuarial gains / losses are immediately taken to the profit
and loss account and are not deferred.

2.9 Current and Non Current Classification

The Company presents assets and liabilities in the Balance
Sheet based on current / non-current classification.

An asset is classified as current if it satisfies any of the
following criteria:

a) It is expected to be realized or intended to be sold or
consumed in the Company's normal operating cycle,

b) It is held primarily for the purpose of trading,

c) It is expected to be realized within twelve months
after the reporting period, or

d) It is a cash or cash equivalent unless restricted from
being exchanged or used to settle a liability for
atleast twelve months after the reporting period.

All other assets are classified as non-current.

An liability is classified as current if it satisfies any of the
following criteria:

a) it is expected to be settled in the Company's normal
operating cycle,

b) it is held primarily for the purpose of trading,

c) it is due to be settled within twelve months after the
reporting period

d) there is no unconditional right to defer the settlement
of the liability for at least twelve months after the
reporting period

The Company classifies all other liabilities as non-current.

Current liabilities include current portion of non-current
financial liabilities.

Deferred tax assets and liabilities are classified as
non-current assets and liabilities.

The operating cycle is the time between the acquisition of
assets for processing and their realization in cash and cash
equivalents. The Company has identified twelve months as
its operating cycle.

Notes

(i) The estimates of future salary increases, considered in actuarial valuation, takes account of inflation, seniority, promotion
and other relevant factors such as supply and demand in the employment market. The above information is certified by
Actuary.

(ii) The expected rate or return on plan assets is determined considering several applicable factors, mainly composition of Plan
assets held, assessed risks, historical return on plan assets and the Company's policy for plan assets management.

(iii) Amounts for the current and previous four periods as per Para 120(n)(i) of Accounting Standard 15 "Employee Benefits"
(Revised, 2005) are as follows:

Note 1: Promoting Healthcare and Education: Serve and enrich quality of life of patients suffering from diseases through the
efficient development of technology and human expertise, in a caring and nurturing environment with greatest respect for
human dignity and Life.

Note 2: Women Empowerment, Medical and Healthcare, Rural Development, Education, Food, Grocery & Cloth Distributions
and The Livelihood for the needy persons.

29) Company has recognized Goodwill of ' 100.00 Lakhs in FY 2012 - 2013 on conversion from Partnership Firm to Company
which has not been amortized till FY 22-23 in line with the requirements of Accounting Standard 26 "Intangible Assets".
Considering the life of 10 years, company has fully amortized the same in FY 23-24.

30) Utilisation of IPO Proceeds

During the previous year Company completed its Initial Public Offering ('IPO') of 56,00,000 equity shares of face value of C 10
each at an issue prices of C 140 per share (including share premium of C 130 per share) on National Stock Exchange SME ("NSE
SME") on December 15, 2023.

Consequent to allotment fresh issue, the paid-up equity share capital of the Company stands increased from C 1,544.30
lakhs consisiting of 1,54,43,000 equity shares of C 10 each to C 2,104.30 lakhs consisting of 2,10,43,000 equity shares of C 10
each.

The total provisional issue related expenses incurred of C 610.29 Lakhs has been adjusted against securities premium.
The breakup of IPO proceeds from fresh issue is summarized below:

31.5 Other Statutory Information

a) Details of benami property held: No proceedings have been initiated on or are pending against the Company for holding
benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

b) Registration of charges or satisfaction with Registrar of Companies (ROC): The Company does not have any charges
or satisfaction which is yet to be registered with ROC beyond the statutory period.

c) Details of crypto currency or virtual currency: The Company has not traded or invested in crypto currency or virtual
currency during the current or previous year.

d) Utilisation of borrowed funds and share premium: 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 person or
entity, 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(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.

e) Undisclosed income: There is no income surrendered or disclosed as income during the current or previous year in the
tax assessments under the IncomeTax Act, 1961, that has not been recorded previously in the books of account.

f) Wilful defaulter: The Company has not been declared wilful defaulter by any bank or financial institution or other
lender.

g) Compliance with number of layers of companies: The Company has complied with the number of layers prescribed
under the Section 2(87) of the Companies Act, 2013 read with Companies (Restriction on number of layers) Rules,
2017.

h) Valuation of Property Plant & Equipment, intangible asset: The Company has not revalued its property, plant and
equipment or intangible assets or both during the current or previous year.

i) The Company has borrowings from Banks on the basis of security of current assets. Quarterly returns \ statements of
current assets filed by the company with banks are in agreement with the books of accounts subject to minor deviations
which are not material.

j) Relationship with struck off companies: The Company has no transactions with the companies struck off under Section
248 of the Companies Act, 2013 or Section 560 of the Companies Act, 1956.

k) Utilisation of borrowings availed from banks and financial institutions: The borrowings obtained by the company
from banks and financial institutions have been applied for the purposes for which such loans were taken.

31.6 Balances of Trade Receivables, Trade Payables, Loans & Advances, Unsecured Loans etc. are subject to confirmation and
reconciliation, if any.

31.7 In the opinion of Board of Directors; Current Assets, Loans & Advances (Including Capital Advances) have a value on realization
in the ordinary course of business at least equal to the amount at which they are stated, Adequate Provisions have been made
in the accounts for all the known liabilities.

31.8 The Company evaluates events and transactions that occur subsequent to the balance sheet date but prior to the financial
statements to determine the necessity for recognition and/or reporting of any of these events and transactions in the
financial statements. As of May 09, 2025 there were no subsequent events to be recognized or reported that are not already
disclosed.

31.9 Previous Year Figures are regrouped / reclassified wherever required in order to make it comparable in line current period.

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

For T R Chadha & Co LLP ACCENT MICROCELL LIMITED

Chartered Accountants

Firm Regn. No.:- 006711N / N500028 Ghanshyam Patel Nitin Patel

MD & CFO Director

Brijesh Thakkar (DIN: 05225398) (DIN: 05225550)

Partner Place: Ahmedabad Place: Ahmedabad

Membership No. 135556 Date: 09/05/2025 Date: 09/05/2025

Ms Hiral Gediya

Company Secretary
(Mem No: A48107)

Place: Ahmedabad Place: Ahmedabad

Date: 09/05/2025 Date: 09/05/2025