12 Provisions, Contingent Liabilities and contingent assets.

Provision is recognized when:

(i) The Company has a present obligation as a result of a past event,

(ii) A probable outflow of resources is expected to settle the obligation and

(iii) A reliable estimate of the amount of the obligation can be made.

Provision recognized above which are expected to be settled beyond 12 months are measured at the present value
by using pre-tax discount rate that reflects the risks specific to the liability and the increase in the provision due to
the passage of time is recognized as interest expenses.

Provisions are reviewed at each Balance Sheet Date.

13 Financial Instrument
i) Financial Assets

A. Initial recognition and measurement: - All financial assets and liabilities are initially recognized at fair
value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and
financial liabilities, which are not at fair value through profit or loss, are adjusted to the fair value on
initial recognition. Purchase and sale of financial assets are recognized using trade date accounting.

B. Subsequent measurement

a) Financial assets carried at amortized cost (AC) A financial asset is measured at amortized cost if it
is held within a business model whose objective is to hold the asset in order to collect contractual
cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows
that are solely payments of principal and interest on the principal amount outstanding.

b) Financial assets at fair value through other comprehensive income (FVTOCI) A financial asset
is measured at FVTOCI if it is held within a business model whose objective is achieved by both
collecting contractual cash flows and selling financial assets and the contractual terms of the
financial asset give rise on specified dates to cash flows that are solely payments of principal and
interest on the principal amount outstanding. Fair Value of Equity instrument measured at Fair value
through other comprehensive Income has not been measured due to non-availability of documents
of that company.

c) Financial assets at fair value through profit or loss (FVTPL)financial asset which is not classified in
any of the above categories are measured at FVTPL.

C. Other Equity Investments: - All other equity investments are measured at fair value, with value changes
recognized in Statement of Profit and Loss, except for those equity investments for which the Company
has elected to present the value changes in 'Other Comprehensive Income'.

ii) Financial liabilities

A. Initial recognition and measurement: All Financial liabilities are recognized at fair value and in case of
loans, net of directly attributable cost. Fees of recurring nature are directly recognized in the Statement
of Profit and Loss as finance cost.

B. Subsequent measurement: Financial liabilities are carried at amortized cost using the effective interest
method. For trade and other payables maturing within one year from the balance sheet date, the carrying
amounts approximate fair value due to the short maturity of these instruments.

14 Foreign Currency

Items included in the financial statements are measured using the currency of the primary economic environment
in which the Company operates (i.e., Functional Currency). The financial statements are presented in Indian rupees,
which is the company's functional and presentation currency.

Income and expenses in foreign currencies are recorded at exchange rates prevailing on the date of the transaction.
Foreign currency monetary assets and liabilities are translated at the exchange rate prevailing on the balance sheet
date and exchange gains and losses arising on settlement and restatement are recognized in the statement of Profit
& Loss Account.

Option to paragraph 29 of IND AS-21, to recognize unrealized exchange differences arising on transaction of certain
long term monetary assets and long-term monetary liabilities from foreign currency to functional currency, is
ignored.

15 Earnings per Share

In determining basic earnings per share, the company considers the net profit attributable to equity shareholders.
The number of shares used in computing basic earnings per share is the weighted average number of shares
outstanding during the period

In determining diluted earnings per share, the net profit attributable to equity shareholders and weighted average
number of shares outstanding during the period are adjusted for the effect of all dilutive potential equity shares.

16 Cash Flow Statement

Cash flow is reported using the indirect method, whereby profit / (loss) before 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 flow from operating, investing and financing activities of the Company are segregated based on the available
information. For the purposes of statement of cash flow, cash and cash equivalents include cash in hand, cash at
banks and demand deposits with banks, net of outstanding bank overdrafts that are repayable on demand are
considered part of the Company's cash management system

17 Event after reporting period

Company adjusts the amount recognized in its financial statements to reflect adjusting events after the reporting
period and not adjust the non-adjusting event.

(e) Terms / Rights attached to Equity Shares

The Company has only one class of equity shares having a par value of INR 10 per share. Each holder of equity
shares is entitled to one vote per share. In the event of liquidation of the Company, holder of equity shares
will be entitled to receive remaining assets of the Company after distribution of all preferential amount. The
distribution will be in proportion to the number of equity shares held by the shareholders.

30 Financial Instruments

Financial risk management
objective and policies

This section gives an overview of the significance of financial instruments for the Company and provides
additional information on the balance sheet. Details of significant accounting policies, including the criteria for
recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect
of each class of financial asset, financial liability and equity instrument are disclosed in Note 3, Note 4, Note 9,
Note 10, Note 11, Note 14 and Note 16.

Risk management objectives

Risk management framework

The Company has exposure to the following risks arising from financial instruments:

- Liquidity risk;

- Interest rate risk; and

- Credit risk

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's
risk management framework.

The Company's risk management policies are established to identify and analyse the risks faced by the
Company, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk
management policies and systems are reviewed periodically to reflect changes in market conditions and
the Company's activities. The Company, through its training, standards and procedures, aims to maintain a
disciplined and constructive control environment in which all employees understand their roles and obligations.
The board of directors oversees how management monitors 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 board of directors 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 the board of directors.

Financial risk

The Company's Board approved financial risk policies comprise liquidity, currency, interest rate and counterparty
risk. The Company does not engage in speculative treasury activity but seeks to manage risk and optimize
interest through proven financial instruments.

a) Liquidity

The Company requires funds both for short-term operational needs as well as for long-term investment
programme mainly in growth projects.

The Company remains committed to maintaining a healthy liquidity, gearing ratio, deleveraging and strengthening
our balance sheet. The maturity profile of the Company's financial liabilities based on the remaining period from
the date of balance sheet to the contractual maturity date is given in the table below. The figures reflect the
contractual undiscounted cash obligation of the Company.

c) Credit risk

Credit risk refers to the risk that counterparty will default on its contractual obligations resulting in financial
loss to the Company. The Company has adopted a policy of only dealing with creditworthy counterparties
and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from
defaults. The Company regularly monitors its counterparty limits by reviewing the outstanding balance and
ageing of the same.

d) Foreign currency risk

The company is exposed to currency risk on account of import and export of goods or services from other
countries. The functional currency of the company is Indian Rupee. Considering the countries and economic
environment from which the company imports, its operations are subject to risks arising from the fluctuations
primarily in the US dollar. Currency risk exposure is evaluated and managed through advance payments for

31 Employee Benefits

The Company participates in defined contribution and benefit schemes and the amount charged to the
statement of profit or loss is the total of contributions payable in the year.

a. Defined contribution plan

The Company makes contributions towards provident fund and employee state insurance scheme to a defined
contribution retirement benefit plan for qualifying employees. The Company's contribution to the Employees
Provident Fund and Employees State Insurance scheme is deposited with the Regional Provident Fund
Commissioner. Under the scheme, the Company is required to contribute a specified percentage of payroll cost
to the retirement benefit scheme to fund the benefits.

During the year, the Company has recognised INR 24,468.78 Hundred (Previous year INR 20,458.77 Hundred)
for Employer's contributions to the Provident Fund and INR 5,828.58 Hundred (Previous year INR 4,836.36
Hundred) for Employee State Insurance Scheme contributions in the Statement of Profit and Loss. The
contribution payable to the plan by the Company is at the rate specified in rules to the scheme.

b. Defined benefit plan - Gratuity plan

The Company's contribution towards its gratuity liability is a defined benefit retirement plan.

The gratuity liability arises on retirement, withdrawal, resignation and death of an employee. The aforesaid
liability is calculated on the basis of fifteen days salary (i.e. last drawn qualifying salary) for each completed year
of service subject to completion of five years service.

i. Risks associated with Plan Provisions

Risks associated with the plan provisions are actuarial risks. These risks are:- (i) investment risk, (ii) interest risk
(discount rate risk), (iii) mortality risk and (iv) salary risk.

The sensitivity analysis presented above may not be representative of the actual change in the defined benefit
obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of
the assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation
has been calculated using the projected unit credit method at the end of the reporting period, which is the
same as that applied in calculating the defined benefit liability recognised in the Balance sheet.

There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior
years.

34 In the opinion of the Management, Current Assets, Loans and Advances are of the value stated, if realized in
the ordinary course of business except otherwise stated. The provision for all the known Liabilities is adequate
and not in excess of the amount considered reasonably necessary.

35 The company has to recover a sum of INR 16,019.40 Hundred from Livguard Energy Technologies Pvt. Ltd..
The matter is pending before District Court, Tis Hazari, Delhi for adjudication. The management is hopeful of
recovering this pending amount. But, During the year company has made a provision of INR 8,009.70 Hundred.

36 The company has to recover a sum of INR 4742.83 Hundred from Rehaan International. The matter is pending
for dishonor of cheques before District Court, Saket, Delhi for adjudication. The management is hopeful of
recovering this pending amount.

37 Remuneration paid to the Directors included in Employees Benefits Expenses is INR 22,800.00 Hundred
(Previous Year INR 21,600.00 Hundred).

38 All Trade Receivable are good and recoverable except as stated in point no 35 and 36.

39 There were no amounts which were required to be transferred to the Investor Education and Protection Fund
by the Company.

40 Previous year figures have been regrouped/reclassified by the company to conform with current year's
presentation, none of which it believes to be material, hence no additional disclosure is provided.

41 The company has contingent liability of letter of credit outstanding for Raw Material as on March 31. 2025 is
INR 2,37,321.19 Hundred (Previous Year 2,86,461.82. Hundred).

42 The company has not declared any dividend during the year.

43 The company do not have any long- term contracts including derivative contract.

44 The Company has migrated to upgraded version of accounting software from legacy accounting software during
the year. The audit trail feature in respect of the legacy accounting software is not enabled. The upgraded
accounting software used for maintaining its books of account has a feature of recording audit trail (edit log)
facility and the same has operated throughout the year for all relevant transactions recorded in the software.

Further, there are no instance of audit trail feature being tampered with in respect of upgraded accounting
software.

i (A) The Company has not advanced or loan or invested funds (either borrowed funds or share premium or any
other sources or kind of funds) to any other person or entity, including foreign entities (Intermediaries) with the
understanding that the Intermediary shall

i) directly or indirectly lend or invest in other person or entities identified in any manner whatsoever by or on
behalf of the company (Ultimate Beneficiaries) or

ii) provide any guarantee, security, or the like to or on behalf of the Ultimate Beneficiaries.

(B) 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:

(i) 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

(ii) provide any guarantee, security, or the like on behalf of the Ultimate Beneficiaries.

j There is no transaction to be recorded in the books of accounts that has been surrendered or disclosed as
income during the year in the tax assessments under the Income Tax Act, 1961 and also there is no previously
unrecorded income and related assets to be recorded in the books of account during the year.;

k The company is not covered under section 135 of the Companies Act.

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

See accompanying notes are forming part of these standalone financial statements
As per our report of even date

For Bhagi Bhardwaj Gaur & Co. For and on behalf of the Board of Directors

Chartered Accountants

(Firm Registration Number 007895N)

Abhinav BhardwajAnurag Gupta
Director & Chief Executive Officer Director

Vijay Kumar BhardwajDIN: 06785065 DIN: 03629487

(Partner)

Membership Number 086426
Place: New Delhi
Date: May 23, 2025

UDIN: 25086426BMIMEZ6539 Narender Kumar Jain

Chief Financial Officer