Provisions are recognized, where the company has any legal or constructive obligation or where realiable estimate
can be made for the amount of the obligation and as a result of past events, for which it is probable that an outflow
of economic benefits will be 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.

(XII.) Earnings Per Share

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity
shareholders by weighted average number of equity shares outstanding during the period. The weighted average
number of equity shares outstanding during the period are adjusted for events of bonus issue; bonus element in a
right issue to existing shareholders.

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

(XIII.) Proposed Dividend- No Dividend is proposed for the year.

(i) Provisions for gratuity has not been made as no employee have completed the qualifying period of service
necessary for entitlement of the benefit. This is not as per the compliance of the Accounting Standard-15 issued by
ICAI, as the company has not determined the liability as required by revised AS-15 which was mandatory with
effect from 01/04/2007. However additional liabilities if any will be provided later on , the quantum of additional
liability is at present unascertainable.

(ii) As the company has not separately invested any of its liability of Gratuity in any specific Govt.
Bonds/Securities, hence the changes in assets is not there.

(iii) Provisions for Provident fund are applicable to the company, and company has determined its liability to
contribute the provident fund as at the year end. Company has deducted contributed to the provident fund scheme
as at year end.

(iv) Disclosures as required by revised AS-15 have also not been given in view of notes (i), (ii) & (iii) above.
(XV.) Taxes on Income

Tax expense comprises both current and deferred taxes. Current tax is provided for on the taxable profit of the
year at applicable tax rates. Deferred taxes on income reflect the impact of timing difference between taxable
income and accounting income for the year and reversal of timing differences of earlier years.

(XVI.) Contingent Liability

Liabilities which are material and whose future outcome cannot be reasonably ascertained are treated as
contingent and not provided for and disclosed by way of notes to the accounts. No contingent liability exists for
the FY.

1. The Company is small and medium sized company (SMC) as defined in the General Instruction in respect of
Accounting Standards notified under the Act, Accordingly, the Company has complied with the Accounting
Standards as applicable to a Small and Medium Sized Company.

2. In the absence of confirmations, the entries recorded in the books of accounts have been relied upon, and
therefore, such balances are as per the books of accounts of the Company.

3. The Company has not traded or invested in Crypto currency or virtual currency during the financial year.

4. The Company does not have any Capital Work In Progress (CWIP).

5. The Company does not have any Intangible Asset under Development.

6. The Company does not have any kind of transaction with companies struck off under Section 248 of Companies
Act2013 or section 560of companies act 1956.

7. Figures have been regrouped and rearranged wherever found necessary.

As Per our audit report of even Date

For Badhan And Co. FOR ARHAM TECHNOLOGIES LIMITED

(Chartered Accountants)

FRN: 0004008C

SD/- SD/- SD/-

Suresh Kumar Agrawal Anekant Jain Ankit Jain

(PARTNER) (CEO) (CFO)

Membership No: 053907 DIN-06732591 DIN-06381280

UDIN:25053907BMUOGS7280

Pl_ace: Rai_pur ^{SD/- SD/-}

Pooja Avinash Gandhewar Roshan Jain

Date: 21/05/2025

(Secretary) (Managing Director)

DIN-06381291