(x) Provisions, Contingent Liabilities and Contingent Assets
(I) Provisions

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. Provisions
are reviewed at each reporting period and are adjusted to reflect the
current best estimate.

(ii) Contingencies

Contingent liabilities are disclosed when there is a possible
obligation arising from past events, the existence of which will be
confirmed only by the occurrence or non-occurrence of one or more
uncertain future events not wholly 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 or a reliable estimate of the amount cannot be made.
Information on contingent liability is disclosed in the Notes to the
Financial Statements. Contingent assets are not recognized in
financial statements but are disclosed, if any.

(iii) Non-Current Assets Held for Sale

The Company classifies non-current assets and disposal groups as
held for sale if their carrying amounts will be recovered principally
through a sale/distribution rather than through continuing use and
the sale is considered highly probable. Management is committed

to the sale within one year from the date of classification. The
Company treats sale/distribution of the asset or disposal group to
be highly probable when:

• The appropriate level of management is committed to a plan to sell
the asset (or disposal group),

• An active programme to locate a buyer and complete the plan has
been initiated (if applicable),

• The asset (or disposal group) is being actively marketed for sale at a
price that is reasonable in relation to its current fair value.

• The sale is expected to qualify for recognition as a completed sale
within one year from the date of classification, and''

• Actions required to complete the plan indicated that it is unlikely
that significant changes to the plan will be made or that the plan will
be withdrawn. Non-current asset held for sale/for distribution to
owners and disposal groups are measured at the lower of their
carrying amount and the fair value less costs to sell/distribute.
Assets and liabilities classified as held for sale/distribution are
presented separately in the balance sheet. Property, plant and
equipment and intangible assets once classified as held for
sale/distribution to owners are neither depreciated nor amortized.

(xii) Lease

(a) Right of use assets

At the date of commencement of the lease, the Company
recognizes a right-of-use (ROU) asset and a corresponding lease
liability for all lease arrangements in which it is a lessee, except for
leases with a term of 12 months or less (short-term leases) and low
value leases. For these short-term and low-value leases, the
Company recognizes the lease payments as an operating expense
on a straight-line basis over the term of the lease. Certain lease
arrangements include the options to extend or terminate the lease
before the end of the lease term. ROU assets and lease liabilities
includes these options when it is reasonably certain that they will be
exercised.

The ROU assets are initially recognized at cost, which comprises the
initial amount of the lease liability adjusted for any lease payments
made at or prior to the commencement date of the lease plus any
initial direct costs less any lease incentives. They are subsequently
measured at cost less accumulated depreciation and impairment
losses. ROU assets are depreciated from the commencement date
on a straight-line basis over the shorter of the lease term and useful
life of the underlying asset.

ROU assets are evaluated for recoverability whenever events or
changes in circumstances indicate that their carrying amounts may
not be recoverable. For the purpose of impairment testing, the
recoverable amount (i.e. the higher of the fair value less cost to sell
and the value-in- use) is determined on an individual asset basis
unless the asset does not generate cash flows that are largely
independent of those from other assets. In such cases, the
recoverable amount is determined for the Cash Generating Unit
(CGU) to which the asset belongs.

(b) Lease Liabilities

The lease liability is initially measured at amortized cost at the
present value of the future lease payments. The Company
recognise a lease liability at the present value of the remaining lease
payments, discounted using the lessee's incremental borrowing
rate.

The lease payments include fixed payments (including in¬
substance fixed payments) less any lease incentives receivable,
variable lease payments that depend on a lease by lease basis.

In calculating the present value of lease payments, the Company
uses the incremental borrowing rate at the lease commencement
date if the interest rate implicit in the lease is not readily
determinable. Lease liabilities are remeasured with a
corresponding adjustment to the related right of use asset if the
Company changes its assessment if whether it will exercise an
extension or a termination option.

Lease liability and ROU asset have been separately presented in the
Balance Sheet.

(c) Company as a lessor

Leases for which the Company is a lessor is classified as a finance
or operating lease. Whenever the terms of the lease transfer
substantially all the risks and rewards of ownership to the lessee,
the contract is classified as a finance lease. All other leases are
classified as operating leases.

For operating leases, rental income is recognized on a straight line
basis over the term of the relevant lease.

(xiii)Revenue Recognition

The company has applied Ind AS 115 which establishes a
comprehensive framework for determining whether , how much and
when revenue is to be recognized. The standard requires
apportioning revenue earned from the contracts to individual
promises, or performance obligations, on a relative stand-alone
selling price basis, using a five-step model.

Revenue from Contracts with Customers, requires that the entity
shall recognise as revenue the amount of the transaction price,
excluding the estimates of variable recognise as revenue the
amount of the transaction price, excluding the estimates of variable
consideration that is allocated to that performance obligation.
Transaction price' is defined as the amount of consideration to
which an entity expects to be entitled in exchange for transferring
promised goods or services to a customer, excluding amounts
collected on behalf of third parties.

Revenue from Services

Revenue is recognised only when it can be reasonably measured
and there exists reasonable certainty of its recovery. Fees/income
collected in advance for the period subsequent to the accounting
period is shown as current liability.

Revenue in respect of education services is recognised in Profit &
Loss in proportion to the stage of completion of the services at the
reporting date. Fee is recorded at invoice value, net of discounts &
taxes, if any.

Company is recognising as revenue only the amount which the
company is entitled to receive as royalty as per the agreement
entered into with the franchisee.

Revenue in respect of franchise (start-up fees) is recognised over a
period of time as agreed terms of franchise agreement. Hostel
revenue is recognized on accrual basis i.e. income is booked on
month to month basis.

Other Income

Other operational revenue represents income earned from the
activities incidental to the business and is recognised when the
right to receive the income is established as per the terms of the
contract.

Net Gain/ (Loss) on fair value change

Any differences between the fair value of investment in mutual
funds classified as fair value through the profit or loss, held by the
company on the balance sheet date is recognised as an unrealised
gain/(loss) in the statement of profit or loss. In cases there is net
gain in aggregate, the same is recognised in Net gains on fair value
changes under the revenue from operations and if there is net loss
the same is disclosed under "Other Expenses"in the statement of
profit or loss.

Interest Income

Interest income from a financial asset is recognized when it is
probable that the economic benefits will flow to the company and
the amount of income can be measured reliably. Interest income is
accrued on a time proportion basis taking into account the amount
outstanding and the rate applicable.

Revenue from sale of products

Revenue is recognised when the significant risk and rewards of
ownerships are passed on to customers, which is generally on
dispatch/delivery of goods to the customers.

(xiv) Finance Cost

Finance cost comprises interest cost on borrowings. Borrowing
cost that are not directly attributable to a qualifying asset are
recognized in the statement of profit & loss account using effective
interest rate.

Processing fees charged on term loan is recognized in the
statement of profit & loss over the tenure of the loan and balance of
the processing fee is reduced from loan amount of current period.

(xv) Interest Income

Interest income from a financial asset is recognized when it is
probable that the economic benefits will flow to the company and
the amount of income can be measured reliably. Interest income is
accrued on a time proportion basis taking into account the amount
outstanding and the rate applicable.

(xvi) Dividend

Dividend income is recognized when the right to receive dividend is
established.

(xvii) Taxation

Income tax expense represents the sum of current and deferred tax.
Tax is recognised in the Statement of Profit and Loss, except to the
extent that it relates to items recognised directly in equity or other
comprehensive income.

Current tax provision is computed for Income calculated after
considering allowances and exemptions under the provisions of the
applicable Income Tax Laws. Current tax assets and current tax
liabilities are off set, and presented as net.

"Deferred tax is recognised on differences between the carrying
amounts of assets and liabilities in the Balance sheet and the
corresponding tax bases used in the computation of taxable profit
and are accounted for using the liability method. Deferred tax
liabilities are generally recognised for all taxable temporary
differences, and deferred tax assets are generally recognised for all
deductible temporary differences, carry forward tax losses and
allowances to the extent that it is probable that in future taxable
profits will be available to set off such deductible temporary
differences. Deferred tax assets and liabilities are measured at the
applicable tax rates.

Deferred tax assets and deferred tax liabilities are off set, and
presented as net.

The carrying amount of deferred tax assets is reviewed at each
balance sheet date and reduced to the extent that it is no longer
probable that sufficient taxable profits will be available against
which the temporary differences can be utilised.

Minimum Alternative Tax (MAT) is applicable to the Company.
Credit of MAT is recognised as an asset only when and to the extent
there is convincing evidence that the Company will pay normal
income tax during the specified period, i.e., the period for which
MAT credit is allowed to be carried forward. In the year in which the
MAT credit becomes eligible to be recognised as an asset, the said
asset is created by way of a credit to the profit and loss account and
shown as MAT credit entitlement.”

(xviii) Earning per Share

Earnings considered in ascertaining the company's earning per
share comprises the net profit after tax attributable to equity
shareholders.

Basic earnings per share is computed using the weighted average
number of equity shares outstanding during the period. Diluted
earnings per share is computed using the weighted average number
of equity and dilutive equivalent shares outstanding during the
period.

(xix) Statement of cash flows

Statement of cash flows is prepared segregating the cash flows
into operating, investing and financing activities. Cash flow from
operating activities is reported using indirect method adjusting the
net profit for the effects of:

i) changes during the period in operating receivables and
payables transactions of a non-cash nature;

ii) non-cash items such as depreciation, provisions, deferred
taxes, unrealised gains and losses; and

iii) all other items for which the cash effects are investing or
financing cash flows.

Cash and cash equivalents (including bank balances) shown in the
Statement of Cash Flows exclude items which are not available for
general use as on the date of Balance Sheet.

1.4

(a) Critical accounting estimates, assumptions and judgements:-

In the process of applying the Company's accounting policies,
management has made the following estimates, assumptions and
judgements, which have significant effect on the amounts
recognised in the financial statement. Uncertainty about these
assumptions and estimates could result in outcome that requires a
material adjustment to assets or liabilities affected in future
periods.

(i) Property, plant and equipment

Property, Plant and equipment represent a significant proportion of
the asset base of the company. The useful lives and residual value
of the company's asset are determined by the management at the
time the asset is acquired and reviewed at each reporting date.

(ii) Income taxes

The Company's tax jurisdiction is India. Significant judgements are
involved in estimating budgeted profits for the purpose of paying
advance tax, determining the provision for income taxes, including
amount expected to be paid/recovered for uncertain tax positions.

(iii) Contingencies

Management judgement is required for estimating the possible outflow
of resources, if any, in respect of contingencies/claim/litigations

against the Company as it is not possible to predict the outcome of
pending matters with accuracy.

(iv) Allowance for uncollected accounts receivable and advances

Trade receivables do not carry any interest and are stated at their
normal value as reduced by appropriate allowances for estimated
irrecoverable amounts. Individual trade receivables and advances
are written off when management deems them not to be collectible.
Impairment is made on the expected credit losses, which are the
present value of the cash shortfall over the expected life of the
financial assets.

(v) Impairment of non-financial assets

The Company assesses at each reporting date whether there is an
indication that an asset may be impaired. If any indication exists, or
when annual impairment testing for an asset is required, the
Company estimates the assets's recoverable amount. An assets's
recoverable amount is the higher of an assets's or CGU's fair value
less costs of disposal and its value in use. Where the carrying
amount of an asset or CGU exceeds its recoverable amount, the
asset is considered impaired and is written down to its recoverable
amount.

(vi) Impairment of financial assets

The impairment provisions for financial assets are based on
assumptions about risk of default and expected loss rates. The
Company uses judgement in making these assumptions and
selecting the inputs to the impairment calculation, based on
Company' s past history, existing market conditions as well as
forward looking estimates at the end of each reporting period.

(vii) Fair value measurement of financial instruments

When the fair values of financials assets and financial liabilities
recorded in the Balance Sheet cannot be measured based on
quoted prices in active markets, their fair value is measured using
valuation techniques, including the discounted cash flow model,
which involve various judgements and assumptions.

@ The contingent liability amounting to Rs. 87.76 lakhs, related to Service Tax, is no longer considered payable in the future. This is because the
company had filed an appeal against the demand raised by the department. The appellate authority has passed an order in favour of the company on
06.05.2025. In view of the favourable outcome, the demand raised by the department stands nullified.

As a result, there is no likelihood of any future obligation arising on account of this liability. The management is of the view that no payment, whether
towards principal, interest, or penalty, will be required in the future. Hence, the contingent liability earlier disclosed in the books has ceased to exist.

30 Estimated amount of contracts remaining to be executed on capital account net of advances is ? Nil (Previous Year ? Nil).

31 During the earlier years, the Company has received principal amount of 1st instalment of Rs. 216.90 lakhs from Rajasthan Skill and Livelihoods
Development Corporation (RSLDC} for the Deen-Dayal Upadhyaya Grameen Kaushalya Yojana (DDU-GKY) project, against which the Company
had incurred Rs.371.75 lakhs and Issued bank guarantee of Rs. 54.22 lakhs in terms of the agreement signed with RSLDC. During the year ended
31st March 2022, RSLDC has invoked bank guarantee of Rs. 54.22 lakhs and has also demanded refund amounting to Rs. 334.76 lakhs (Including
interest of Rs. 117.36 lakhs) on termination of the above stated project. The Company has pursued the invocation of Bank Guarantee and other
receivable of Rs. 213.41 lakhs (including Rs. 159.19 lakhs receivable) from RSLDC, before the Hon'ble Rajasthan High Court, Jaipur and the
Rajasthan State Commercial Court under section 9 of Arbitration & Conciliation Act, 1996. The Hon'ble Rajasthan High Court, Jaipur Bench has
appointed the sole arbitrator in the matter. The Company has submitted its application before the Hon'ble Arbitrator. The matter partially decided
as on 17.03.2025 in favour of company is as follows :

i) The notice dated 01.07.2022 issued by RSLDC for the recovery of demand amounting to Rs. 3,34,26,392 is hereby quashed.

ii) The Company is entitled to receive the amount of Rs. 54.22 lakhs towards the invoked bank guarantee.

iii) The Company is entitled to receive Rs. 100 lakhs towards investment.

iv) The Company is entitled to receive Rs. 8 lakhs towards the cost of litigation.

v) The Company is entitled to receive the awarded amounts with simple interest at 9.25% p.a. from the date of award till the date of payment, if
the awarded amount is not paid within 30 days from the date of award. The date of award is 17.03.2025.

32 In accordance with the provisions of Section 135 of the Companies Act, the Board of Directors of the Company constituted a Corporate Social
Responsibility (CSR) Committee. As per the provisions of the said Act, the Company was required to spend a sum of ?6.54 lakhs towards CSR
activities during the financial year ended 31st March 2025. Prior to FY 2024-25, the provisions related to CSR were not applicable to the Company.

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39 Financial risk management objectives and policies

The Company's activities are exposed to a variety of financial risks from its operations. The key financial risks include market risk (including
interest rate risk etc.), credit risk and liquidity risk. The company ' s overall risk management policy seeks to minimize potential adverse effects on
company ' s financial performance.

(A) Market Risk: Market risk is the risk that the fair value of future cash flow of financial instruments will fluctuate because of change in market prices.
Market risk comprises mainly of interest rate risk.

(a) Interest rate risk: Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in
market interest rates. Any change in the interest rates environment may impact future rates of borrowing. The company mitigates this risk by
regularly assessing the market scenario, finding appropriate financial instruments, interest rate negotiation with the lenders for ensuring the cost
effective method of financing.

(b) Interest Rate Sensitivity: "The Company has no borrowings; hence, there is no finance cost incurred. Accordingly, interest rate sensitivity is not
applicable to the Company."

(c) Price Risk: The Company' s exposure to securities price risk arises from investments held in mutual funds and classified in the balance sheet at
fair value through profit or loss. To manage its price risk arising from such investments, the company diversifies its portfolio. Quotes (NAV) of
these investments are available from the mutual fund houses. As on 31.03.2025, the Company has no investment in mutual funds and hence it
has no price risk as on 31.3.2025.

Profit for the year would increase/decrease as a result of gains/losses on these securities classified as at fair value through profit or loss.

(d) Commodity Price Risk: The Company is affected by the price volatility of certain commodities. Its operating activities require the purchase of raw
material therefore, requires a continuous supply of certain raw materials. To mitigate the commodity price risk, the Company has an approved
supplier base to get competitive prices for the commodities and to assess the market to manage the cost without any comprise on quality.

(B) Credit Risk:

Credit risk arises from the possibility that counter party may not be able to settle their obligation as agreed. Credit risk primarily arises from
financial assets such as trade receivables, other balance with banks, loans and other receivables.

Trade Receivables: - The maximum exposure to credit risk is primarily from trade receivables (Other than Group Company). The company
periodically assesses the credit quality of counter parties, taking into the financial condition, current economic trends, past experiences and other
factors.

The company has a well-defined sale policy to minimize its risk or credit defaults. Outstanding receivables are regularly monitored and assessed.
Impairment analysis is performed based on historical data at each reporting date on an individual basis.

Financial assets are written off when there is no reasonable expectation of recovery, such as customer failing to engage in a repayment plan with
the company.

Deposits with Bank: The deposits with banks constitute mostly the liquid investment of the company and are generally not exposed to credit risk.

C) Liquidity Risk: Liquidity risk is the risk, where the company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset. The company ' s approach to ensure, as far as possible, that it will have
sufficient liquidity to meet its liabilities when due.

Terms and Conditions of Loan given to related parties:

Loans given by the Company to related parties are unsecured loan of ?1825.04 lakhs is repayable on demand and the borrower agrees to repay
the loan as and when demanded by the company. Further the borrower shall pay interes on the principal amount of loan outstanding. Interest will
be charged on quarterly basis. The borrower undertakes that they will utilize the entire amount of loan for their business activity.

45. Other Information in terms of the amendment in Schedule Ill of the Companies Act vide notification dated 24th March 2021

(i) The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding
any Benami property.

(ii) The Company does not have any transactions with companies struck off.

(iii) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

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

(v) The Company have not advanced or loaned or invested funds (either from borrowed funds or share premium or any other sources or
kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities (Intermediaries) with the
understanding that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries)
(read with note no.44) abovewherein company has advanced or loaned or invested in one of the subsidiary company which is
registered as NBFC with RBI and whose business is to provide and service loans and provide ancilliary services).

(vi) The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether,
directlyor indirectly lend or invest in other persons or entities identified by or on behalf of the Company (" Ultimate Beneficiaries”) or
provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company does not have any such transaction which is not 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 (such as, search or survey or any other relevant
provisions of the Income Tax Act, 1961).

(viii) The company has not been sanctioned working capital limit in excess of ? 5 crore, in aggregate, at points of time during the year, from
bank on the basis of security of current assets.

(ix) The company has utilized the borrowings from banks and financial institutions for the specific purpose for which it was taken during the
financial year.

(x) There is no change in opening balance of other equity due to change in any accounting policy and prior period errors

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

46. Audit Trail :

The Company has used accounting software for maintaining its books of account which have a feature of recording audit trail (edit log) facility
and that have operated throughout the financial year for all relevant transactions recorded in the software. Further, during the periods where audit
trail (edit log) facility was enabled and operated throughout the year for the respective accounting software, we did not come across any instance
of the audit trail feature being tampered

47 Note on Scheme of Arrangement:

The Board of Directors of the Company in their meeting held on 14th February 2023, approved a composite scheme of arrangement ('Scheme')
under section 230 to 232, amongst Srajan Capital Limited (Transferor Company), Career Point Limited (CPL) (Transferee Company/Demerged
Company) and Career Point Edutech Limited (Resulting Company) and their respective shareholders.

Objective of the Scheme is to provide a simplified and streamlined group structure along with an efficient management control through
separating education and non-education businesses in different listed entities.

Structuring of the Scheme:

I. Merger of Srajan Capital Limited (wholly owned subsidiary) with CP Capital Limited (erstwhile known as 'Career Point Ltd.').

ii. Demerger of education business ('Demerged Undertaking') from CPL to Career Point Edutech Ltd (to be listed separately); Update on the
Company's Strategic Merger-Demerger plans pursuant to above scheme:

i. RBI gave No Objection Letter dated 14 Sep 2022 for merger of Srajan Capital Ltd. in Career Point Ltd.

ii. BSE and NSE also advised with letters dated 9 Aug 2023 to go ahead for filing the scheme with Hon'ble NCLT.

iii. As per NCLT's first motion order on 4 Jan 2024, Shareholders' meeting was convened on 17 Feb 2024 for scheme approval.

iv. On 30 Aug 2024, hon' ble NCLT formally reserved the order and then released on 23 Sep 2024. Certified copy of the final order was signed
on 22 Oct 2024. The appointed date for the purpose of giving scheme effect is 1 April 2023.

v. RBI granted NBFC license to CP Capital Ltd effective from 1 Apr 2025.

vi. Subsequently, 9 May 2025 was fixed as the Record Date for the purpose of determining the equity shareholders of the CP Capital Ltd.
entitled to receive the equity shares of Career Point Edutech Ltd.

vii. The company is now in process to get the shares of Career Point Edutech Ltd. to be listed on BSE and NSE.

viii. During the year, the Company implemented a Composite Scheme of Arrangement involving itself and its group entities, including its
Holding Company, Career Point Limited (CPL), and its fellow subsidiary, Srajan Capital Limited, pursuant to Sections 230 to 232, read with
Section 66 and other applicable provisions of the Companies Act, 2013. As per the approved Scheme:

Ý In consideration of the demerger, the Resulting Company allotted 1 equity share of f 10/- each to the equity shareholders of CPL for every

1 equity share of ?10/- each held in CPL as on the Specified Date.

Ý Shares held by CPL in the Resulting Company prior to the effectiveness of the Scheme stood extinguished, and the new shares were

allotted directly to the shareholders of the Demerged Undertaking in accordance with the share entitlement ratio.

Although the increase in the authorised share capital of the Company was formally approved during the financial year 2024 - 25, for presentation
and compliance purposes, the same has been disclosed in these financial statements as increased with effect from 1st April 2023, in
accordance with the NCLT Order and relevant Ind AS provisions. The Company has accounted for the impact of the Scheme in accordance with
Indian Accounting Standard (Ind AS) 103 - Business Combinations, read with Appendix C, which deals with business combinations under
common control. Accordingly, the pooling of interests method has been applied. Under this method, the assets and liabilities transferred from
the Demerged Undertaking have been recorded at their respective historical carrying values, without any revaluation or recognition of goodwill.
Furthermore, as the transaction qualifies as a common control business combination, the financial statements have been restated
retrospectively as if the demerger had occurred from the beginning of the earliest comparative period presented (i.e., from 1st April 2023).
Consequently, the financial results for the year ended 31st March 2024 have been adjusted to reflect the impact of the demerger. As of the
reporting date, the listing of the Resulting Company's equity shares is under process. Accordingly, the equity shares issued pursuant to the
Scheme have not yet been credited to the demat accounts of the respective shareholders. These shares are presently held in a suspense
account, and no trading is permitted. Upon completion of the listing formalities, the shares will be credited to the respective demat accounts of
the eligible shareholders in accordance with Clause 18 of the Scheme of Arrangement.

The Hon'ble NCLT, in its detailed order, noted that all statutory and regulatory requirements had been duly complied with. Notices were served to
various authorities including the Registrar of Companies, Regional Director, Official Liquidator, Income Tax Department, Reserve Bank of India
(RBI), Securities and Exchange Board of India (SEBI), National Stock Exchange (NSE), and Bombay Stock Exchange (BSE). No adverse
observations were received from any of these authorities. The Scheme was also approved by the shareholders of CPL with over 99.99% voting in
favour. The NCLT held that the Scheme is compliant with all applicable laws and is not prejudicial to the interests of the shareholders, creditors, or
the public at large. It further directed that all assets, liabilities, employees, contracts, benefits, and obligations pertaining to the Demerged
Undertaking shall stand transferred to and vested in the Resulting Company on a going concern basis with effect from the Appointed Date. It is
further clarified that for the purpose of implementing the Scheme in these financial statements, the Company has relied on the carrying values of
assets and liabilities as provided by the management of the Demerged Company (Career Point Limited) as on 1st April 2023. These values have
not been independently verified by the auditors, and the audit has been limited to verifying the accounting and presentation of the Scheme in
accordance with applicable Indian Accounting Standards.

49. Previous year figures have been regrouped/rearranged/recasted wherever consider neccesary to make them comparable with current period.

As per our report of even date attached for and on behalf of the Board of Directors of

FOR RAJVANSHI & ASSOCIATES Career Point Edutech Limited

Chartered Accountant
FRN:005069C

Pramod Kumar Maheshwari Om Prakash Maheshwari

Managing Director Chairman & Director

DIN : 00185711 DIN : 00185677

Prakshal Jain
Partner

M. No. : 429807

Bhavika Sharma

Place: Kota Mahesh Bhangariya Company Secretary

Date : 30.05.2025 Chief Financial Officer M.No. ACS48235