O. Provisions & Contingent liabilities

A provision is recognized when the Company has a present obligation as a result of past
events and it is probable that an outflow of resources will be required to settle the
obligation in respect of which a reliable estimate can be made. Provisions are reviewed at
each balance sheet date and adjusted to reflect the current best estimates. Contingent
liabilities are disclosed in the notes.

Contingent assets are neither recognized nor disclosed in the financial statements.

P. Earnings Per Share.

Basic earnings per share is calculate by dividing the net profit or loss for the period
attributable to equity shareholders by the weighted average number of equity shares
outstanding during the period.

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

Q. Segment Reporting.

The Company's primary segment is identified as business segment based on nature of
product, risks, returns and the internal business reporting system and secondary segment is
identified based on geographical location of the customers as per Accounting Standard - 17.
The Company is principally engaged in a single business segment.

R. Income taxes

Income tax expenses comprise current and deferred taxes. Current tax is determined on
income for the year chargeable to tax in accordance with the applicable tax rates and the
provisions of the Income Tax Act, 1961 and other applicable tax laws and after considering
credit for Minimum Alternate Tax (MAT) available under the said Act. MAT paid in
accordance with the tax laws which gives future economic benefits in the form of
adjustments to future tax liability, is considered as an asset if there is convincing evidence

that the future economic benefit associated with it will flow to the Company resulting in
payment of normal income tax.

S. The accounts of Sundry Debtors, Sundry Creditors and Advances are subject to
confirmation.

T. The figures have been rounded off to the nearest Rupee.

U. There are no dues to Micro, Small and Medium Enterprises, that are reportable under
Micro, Small and Medium Enterprises Development Act 2006.

V. The Previous year's figures have been reworked, regrouped, rearranged and reclassified

wherever necessary. Amounts and other disclosures for the preceding year are included as
an integral part of the current year financial statements and are to be read in relation to the
amounts and other disclosures relating to the current year.

For BGS & ASSOCIATES, For N ETRIPPLE SOFTWARE LI MITED

Chartered Accountants.

FRN-0013021S ‘ 1

B. Govardhana Director

Proprietor

Membership No :224317

Place: Flyderabad,

Date: 03.08.2024