J. Provision and contingent liabilities

The Company sets up a provision when there is a present legal or constructive
obligation as a result of a past event and it will probably require an outflow of resources
to settle the obligation and a reliable estimate can be made. If the effect of the time
value of money is material, provisions are determined by discounting the expected
future cash flows at a pre tax rate that reflects current market assessments of the time
value of money and the risks specific to the liability. When discounting is used, the
increase in the provision due to the passage of time is recognized as a finance cost.

The amount recognized as a provision is the best estimate of the consideration
required to settle the present obligation at reporting date, taking into account the risks
and uncertainties surrounding the obligation.

A disclosure for a contingent liability is made where there is a possible
obligation that arises from past events and the existence of which will be confirmed
only by the occurrence or non-occurrence of one or more uncertain future events not
within the control of the Company or a present obligation that arises from past events
where it is either not probable that an outflow of resources will be required to settle
the obligation or where reliable estimate of the obligation cannot be made. Contingent
liabilities are disclosed on the basis of judgment of the management/ independent
experts. These are reviewed at each balance sheet date and are adjusted to reflect the
current management estimate.

K. Revenue recognition

A. Revenue is recognized upon transfer of control of promised products or services to
customers in an amount that reflects the consideration that the Company expects to
receive in exchange for those products or services.

B. Revenues from Products are recognized at a point in time when control of the goods
passes to the customer, usually upon delivery of the goods.

C. The Company Presents revenues net of indirect taxes in its statement of profit and
loss.

D. Revenues in excess of invoicing are classified as contract assets (which may also
refer as unbilled revenues) while invoicing in excess of revenues are classified as
contract liabilities (which may also refer to as unearned revenues).

E. Government Subsidy

Subsidy has been recognized by the company on the basis of the notification received
from the ministry of chemicals and fertilizers from time to time.

F. other Revenue:

Interest income :

Interest income is recognized as interest accrues using the effective interest method
(“EIR that is the rate that exactly discounts estimated future receipts through the
expected life of the financial instrument to the net carrying amount of the financial
assets.

Rental income

Rental income arising from operating leases or on properties is accounted for on a
straight-line basis over the lease terms and is included in other non-operating income
in the statement of profit and loss.

Insurance claims

Insurance claims are accounted for as when admitted by the concerned authority.

L. Earnings per share

Basic earnings per equity share is computed by dividing the net profit or loss
attributable to equity shareholders of the company by the weighted average number of
equity shares outstanding during the financial year.

Diluted earnings per equity share is computed by dividing the net profit or loss
attributable to equity shareholders of the company by the weighted average number of
equity shares considered for deriving basic earning per earning per equity share and
also the weighted average number of equity share that could have been issued upon
conversion of all dilutive potential equity shares.

4. Significant management judgement in applying accounting policies and estimation
uncertainty

The preparation of the Company's standalone financial statements requires
management to make judgements,

estimates and assumptions that affect the reported amounts of revenues, expenses,
assets and liabilities and the
related disclosures.

Significant management judgements

a) Recognition of deferred tax assets - The extent to which deferred tax assets can
be recognized is based on an

assessment of the probability of the Company's future taxable income against which

the deferred tax assets can be

utilized.

b) Evaluation of indicators for impairment of assets - The evaluation of
applicability of indicators of impairment of assets requires assessment of several
external and internal factors which could result in deterioration of recoverable amount
of the assets.

c) Contingent liabilities- At each balance sheet date basis the management judgment,
changes in facts and legal

aspects, the Company assesses the requirement of provisions against the outstanding
contingent liabilities. However, the actual future outcome may be different from this
judgement.

d) Provisions - At each balance sheet date basis the management judgment, changes
in facts and legal aspects, the company assesses the requirement of provisions against
the outstanding contingent liabilities. However, the actual future outcome may be
different from this judgement.

Significant estimates

a) Impairment of financial assets - At each balance sheet date, based on historical
default rates observed over

expected life, existing market conditions as well as forward looking estimates, the
management assesses the expected credit losses on outstanding receivables and
advances. Further, management also considers the factors that may influence the credit
risk of its customer base, including the default risk associated with industry and
country in which the customer operates.

b) Useful lives of depreciable/amortisable assets - Management reviews its estimate
of the useful lives of

depreciable/amortisable assets at each reporting date, based on the expected utility of
the assets. Uncertainties in

these estimates relate to technical and economic obsolescence that may change the
utilisation of assets.

II Financial Risk Management

The company has exposure to the following risk arising from fiancial instruments:

- Credit Risk

- Liquidity Risk; and

- Market Risk

i. Risk management framework

The companys board of directors has overall responsibility for the establishment and oversight of the Companys risk management
framework. The board of directors has established the processes to ensure that executive management controls risks through the
mechanism of property defined framework.

The Companys risk management polices are establised to identify and analyze the risks faced by the Company, to set appropriate
risk limites and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed by the
board annually to reflect changes in market conditions and the Company's activities. The Company, through its training and management
standards and procedures, aims to maintain a disciplined and constructive control environment in which all employees understand their
roles and obligations.

The Company's Audit Committee oversees compliance with the Company's risk management policies and procedures, and reviews the
adequacy of the risk management framework in relation to the risks faced by the Company. The Audit Committee is assisted in its oversight
role by Internal Audit. Internal Audit undertakes both regular and ad hoc reviews of risk management controls and procedures, the
results of which are reported to its Audit Committee.

ii. Credit Risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual
obligations and arises principally from the Company's receivables from customers and losn given.

The carrying amount of following financial assets represents the maximum credit exposure.

Trade and other receivables

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. However, management
also considers the factors that may influence the credit risk of its customer base, including the default risk of the industry and
country in which customers operate.

The Company Management has established a credit policy under which each new customer is analyzed individually for creditworthiness
before the company's standard payment and delivery terms and conditions are offered.

iii Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities
that are settled by delivering cash or another financial assets. The Company's approach to managing liquidity is to ensure, as fas as
possible , that it will have sufficient liquidity to meet its liabilites when they are due, under both normal and stressed conditions,
without incurring unacceptable losses or risking damange to the Company's reputation.

Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the cash flows generated from
operations to meet obligations when due and to close out market positions. Due to the dynamic nature of the underlying businesses,
the Company's treasury maintains flexibility in funding by maintaining availability under committed credit lines.

Management monitors rolling forecasts of the Company's liquidity position comprising the undrawn borrowing facilities and cash
and cash equivalent on the basis of expected cash flows. This is generally carried out in accordance with practice and limits set by the
company. In additon, the Company's liquidity management policy involves projecting cash flows in major currencies and considering
the level of liquid assets nacessary to meet these, monitoring balance sheet liquidity ratios against internal and external requlatory
requirements and maintaining debt financing plans.

iv Market Risk

Market risk is the risk that changes in market prices such as foreign exchange rates, interest rates and commodity prices which will affect the
Company s income or the value of its holding of financial instruments. The objective of market risk management is to manage and control
market exposures withing acceptable parameters, while optimising the return.

Currency risk : As company does not deals in foreign currencies, therefore this risk mitigates for the company.

Commodity risk: As company deals in services sector , therefore this risk mitigates for the company.

Interest Risk: As the Company does not have any borrowings from outsider, therefore this risk mitigates for the company.

Note 36 : CAPITAL MANAGEMENT

The Company manages its capital to ensure that is will be able to continue as going concern while maximising the return to stakeholders
through the optimisation of the debt and equity balance. The capital structure of the Compnay consits of Zero debt and having only equity and
internal accurals.

The company's net debt equity ratio is as follows:

Note No 41 : Other Statutory Information

i) The Company has not traded or invested in crypto currency or virtual currency during the year.

ii) The Company does not have any benami property held in its name. 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.

iii) There is no income surrendered or disclosed as income during the year in tax assessments under the Income Tax Act, 1961 (such as survey or
survey), that has not been recorded in the books of account.

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

v) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with
the understanding that the Intermediary shall:

(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company
(Ultimate Beneficiaries) or

(b) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

vi) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party
(Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the ultimate beneficiaries

vii) The Company has not been declared wilful defaulter by any banks / financial institution or government or any government authority.

viii) The Company has not revalued its property, plant and equipment (including right of use assets) or intangible assets during the current year or
previous year.

ix) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Companies Act 2013 read with Companies
(Restrictions on number of Layers) Rules, 2017.

x) The Company has not obtained any term loans from banks and financial institution during the year.

xi) The Company does not have any transactions and outstanding balances during the current as well previous year with Companies struck off
under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

Note No 42 : Fixed Assets transferred at Book value of INR 38.77 Lacs (approx) from Keerti Institute India Private Limited against the Loan
Receivable as per the Board Meeting held on March 22, 2024.

Note No 43: Pursuant to the approval of the Board of Directors at its meeting held on 8th February, 2025, the Company has disposed of its two

company-owned and operated centers, namely Santacruz (East) and Vashi, by way of a slump sale, on account of continued non-profitability.

Total Consideration : INR 23.50 Lacs

Net Worth of Undertaking : INR 45.65 Lacs

Loss on Slump Sale : INR 22.15 Lacs

This Loss has been disclosed as an exceptional item in profit & loss statement.

Note No 44 : Ratio : As per " Annexure A"

Note No 45 : Figures of the previous year have been regrouped, reclassified and/or rearranged whenever necessary to compare with the
figures of the current year.

As per our report of even date attached

For and on behalf of For and on behalf of the Broad of Directors

N K Mittal & Associates G-Tec Jainx Education Limited

Chartered Accountants

Firm Registration Number : 113281W

CA (Dr.) N K Mittal Mr. Mehroof Manalody Mr. Sudhakar Sonawane

Partner Managing Director Joint Managing Director

Membership No. 046785

Mr. Vinod Narsale Ms. Priyanka Pandey

Chief Financial Officer Company Secretary