(m) Provisions, Contingent Liabilities and Contingent Assets

Provisions are recognised when the Company has a Present Obligation (legal or constructive) as a
result of a past event, it is probable that an outflow of resources embodying economic benefits
will be required to settle the obligation and a reliable estimate can be made of the amount of
the obligation. Contingent Liability is disclosed in case of a present obligation arising from past
events, when it is not probable that an outflow of resources will be required to settlethe obligation
or where no reliable estimate is possible. Contingent Liabilities are not recognised in Financial
Statements but are disclosed in the Notes to Accounts. Contingent Asset is a possible asset that arises
from past events and whose existence will be confirmed only by the occurrence or non-occurrence of
one or more uncertain future events not wholly within the control of theEntity. Contingent Assets
are not recognised in Financial Statements and are disclosed in the Notes when it is virtually
certain that economic benefits will inflow to the Company.

(n) Earnings per share (EPS)

Basic EPS is computed using the weighted average number of equity shares outstanding duringthe
period. Diluted EPS is computed using the weighted average number of equity and dilutive equity
equivalent shares outstanding during the period except where the results would be anti- dilutive.

28. Government Subsidy

Subsidy from the Government is recognized when there is reasonable assurance that the company will
comply with the conditions attached to them.

ADDITIONAL INFORMATION TO THE FINANCIAL STATEMENTS

29. Share Capital

There was change in the Authorised share capital of the Company during the year from 800 lakhs to 2200
lakhs.

30. Disclosures required under Section 22 of the Micro, Small and Medium Enterprises
DevelopmentAct, 2006

As at 31st March,2025, the Company has no dues to suppliers registered under Micro, Small and Medium
Enterprises Development Act, 2006 (‘MSMED Act’). The disclosures pursuant to the said MSMED Act
are as follows:

Disclosure of payable to vendors as defined under the “Micro, Small and Medium Enterprise Development
Act, 2006” is based on the information available with the Company regarding the status of
registration of such vendors under the said Act, as per the intimation received from them on requests
made by the Company. There are no overdue principal amounts / interest payable amounts for delayed
payments to such vendors at the Balance Sheet date. There are no delays in payment made to such
suppliers during theyear or for any earlier years and accordingly there is no interest paid or outstanding
interest in this regard in respect of payment made during the year or on balance brought forward from
previous year.

31. Disclosure under regulation 34 (3) of SEBI (Listing Obligations & Disclosure
Requirement)Regulations, 2015

The Company does not have any subsidiaries.

32. Related Party disclosure as required by Accounting standard (AS) 18 "Related
Party Disclosure”

There were no Related Party disclosures during the year.

33. Applicability of IND AS 108

The Company operates in a Single Segment. Accordingly, disclosures under Indian accounting
Standards (IND AS) 108 on operating segments are not applicable to the company.

There were no foreign Exchange transactions during the year 2024-25. (Previous year Nil)

36. Capital commitment and contingent liabilities
Capital commitment

There are no capital commitment outstanding as at reporting date March 31, 2025 (as at March31,
2024: NIL)

a) Contingent Liabilities and Commitments

There are no contingent liabilities.

37. The Disclosures of Employee Benefits:

Since there are only 2 employees during the year, no provision has been created for Gratuity or
other retirement benefits.

38. Taxes and Deferred

Tax During the year, the company has incurred loss and consequently no provision for Income Tax
has been made. Deferred Tax asset is been recorded in the books of accounts.

Other Statutory Information:

(i) The Company has not been declared willful defaulter by any bank or financial institution or
government or any government authority.

(ii) The Company has not granted Loans or Advances in the nature of loans to promoters, directors,
KMPsand the related parties.

(iii) The Company does not have any transactions with companies which are struck off.

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

As per Our report of even date

For and on behalf of the Board of Directors of

For PPKG & Co Venmax Drugs and Pharmaceuticals

Limited

Chartered Accountants, F.R.No.09655S

Sd/- Sd/- Sd/-

Girdhari Toshniwal Dasi Reddy Rakesh Venkata Rao Sadhanala

PARTNER Director Whole Time Director

Membership No: 205140 DIN: 07112785 DIN: 02906370

UDIN: 25205140BMOPCE3259

Sd/- Sd/-

K. Sai Baba Priyanka Agarwal

Place: HYDERABAD Chief Financial Officer Company Secretary &

Date: 09/05/2025 Compliance Officer