19. Provisions & Contingent Liabilities

Provisions are reviewed at each Balance sheet date and adjusted to reflect the current best estimate.
If it is no longer probable that an outflow of resources would be required to settle the obligation, the
provision is reversed.

Contingent Liabilities are not recognized but are disclosed in the notes. Contingent Assets are neither
recognized nor disclosed in the financial statements.

20. The Company has received intimation from suppliers regarding their status under the Micro, Small
and Medium Enterprises Development Act, 2006 and hence disclosures, relating to amounts unpaid
as at the yearend together with interest paid/payable as required under the said Act have been given
below. The Company has identified the amount due to Micro, Small and Medium Enterprises under
The Micro, Small and Medium Enterprises Development Act,2006 (MSMED Act) as at 31st March,
2025 is as follows:

Note: The information has been given in respect of such suppliers to the extent they could be identified as
"Micro, Small and Medium" enterprises on the basis of information available with the Company.

21. During the year under consideration, there is no amount in respect of sale of goods which is not
recognized as revenue due to lack of reasonable certainty of its ultimate collection.

22. The Company has not received any duty drawback during the year under reporting on revenue
account and accounting policy of the same has been mentioned above.

23. The firm has not dealt in any trading transactions of securities and hence no securities are held as
stock in trade.

24. No proceedings 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 there
under.

25. Balances in the accountsof Trade Receivables, Loans and Advances, Trade Payables and Other Current
Liabilities are subject to confirmation / reconciliation, if any.

26. In the opinion of the Management, current assets, loans, advances and deposits are approximately of
the value stated, if realised in the ordinary course of business and are subject to confirmation.

27. All the expenses pertaining to the period ending on 31st March, 2025 have been accounted on accrual
basis.

28. Previous year's figures have been regrouped and/or reclassified wherever necessary to make them
comparable with current year figures.

29. The Company has not traded or invested in Crypto currency or Virtual Currency during the financial
year.

30. The Company is not declared wilful defaulter by any bank or financial institution or other lenders.

In Terms Of Our Attached Report of Even Date

For MG VS AND ASSOCIATES For HAMPS BIO LIMITED

Chartered Accountants (Formerly known as Hamps Bio Private Limited)

CA MUBASSIR M GODIL HERRIK MOUNTBATON SHAH

(Partner) (MANAGING DIRECTOR)

M. No.: 164503 (DIN: 01052316)

FRN: 0140555W
Place: Ankleshwar
Date: 28/05/2025

SHRENIKKUMAR MOUNTKUMAR SHAH
(WHOLE-TIME DIRECTOR)

(DIN:00973690)

MITALI SHRENIKKUMAR SHAH
(CHIEF FINANCIAL OFFICER)

KOMALJAIN
(COMPANY SECRETARY)