3.12 Provisions:

Provisions

A provision is recognized if, as a result of a past event, the
Company has a present legal or constructive obligation
that can be estimated reliably, and it is probable that an
outflow of economic benefits will be required to settle
the obligation. 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. Where
discounting is used, the increase in the provision due to
the passage of time is recognized as a finance cost.

Contingent liabilities and contingent assets:

A disclosure for a contingent liability is made when
there is a possible obligation or a present obligation
that may, but probably will not, require an outflow of
resources. Where there is a possible obligation or a
present obligation in respect of which the likelihood
of outflow of resources is remote, no provision or
disclosure is made.

Contingent assets are not recognised in the
financial statements.

A contingent asset is disclosed where an inflow of
economic benefits is probable. Contingent assets are
assessed continually and if it is virtually certain that
an inflow of economic benefits will arise, the asset
and related income are recognised in the period in
which the change occurs.

3.13 Financial instruments:

A financial instrument is any contract that gives rise to
a financial asset of one entity and a financial liability
or equity instrument of another entity.

Financial assets

Initial recognition and measurement

All financial assets are recognised initially at fair value
plus, in the case of financial assets not recorded at fair
value through profit or loss, transaction costs that are
attributable to the acquisition of the financial asset.

Purchases or sales of financial assets that require
delivery of assets within a time frame established
by regulation or convention in the marketplace (e.g.,
regular way trades) are recognised on the trade date,
i.e., the date that the Company commits to purchase
or sell the asset.

Trade receivables generally do not contain any
significant financing component requiring separation
and are therefore recognized initially at the transaction
price determined as per Ind AS 115, "Revenue from
Contracts with Customers”.

Subsequent measurement

For purposes of subsequent measurement, financial
assets are classified in two categories:

• Debt instruments at amortised cost

• Equity instruments

Debt instruments at amortised cost

'Financial asset' is measured at the amortised cost if
both the following conditions are met:

a. The asset is held within a business model
whose objective is to hold assets for collecting
contractual cash flows, and

b. Contractual terms of the asset give rise on
specified dates to cash flows that are solely
payments of principal and interest (SPPI) on the
principal amount outstanding.

After initial measurement, such financial assets are
subsequently measured at amortised cost using the
effective interest rate (EIR) method. Amortised cost
is calculated by taking into account any discount or
premium on acquisition and fees or costs that are
an integral part of the EIR. The EIR amortisation is
included in finance income in the profit or loss. The
losses arising from impairment are recognised in
the profit or loss. This category generally applies to
trade receivables.

Equity investments

All equity investments in scope of Ind AS 109 are
measured at fair value. Equity instruments which
are held for trading and contingent consideration
recognised by an acquirer in a business combination

to which Ind AS103 applies are classified as at FVTPL.
For all other equity instruments, the Company may
make an irrevocable election to present in other
comprehensive income subsequent changes in
the fair value.

The Company makes such election on an instrument
by-instrument basis. The classification is made on
initial recognition and is irrevocable.

If the Company decides to classify an equity
instrument as at FVTOCI, then all fair value changes on
the instrument, excluding dividends, are recognized
in the OCI. There is no recycling of the amounts from
OCI to P&L, even on sale of investment. However,
the Company may transfer the cumulative gain or
loss within equity.

Equity instruments included within the FVTPL
category are measured at fair value with all changes
recognised in P & L.

Derecognition

A financial asset (or, where applicable, a part of a
financial asset or part of a Company of similar financial
assets) is primarily derecognised (i.e. Removed from
the Company's balance sheet) when:

• The rights to receive cash flows from the asset
have expired, or

• The Company has transferred its rights to receive
cash flows from the asset or has assumed an
obligation to pay the received cash flows in full
without material delay to a third party under
a 'pass-through' arrangement and either (a)
The Company has transferred substantially all
the risks and rewards of the asset, or (b) The
Company has neither transferred nor retained
substantially all the risks and rewards of the
asset but has transferred control of the asset.

When the Company has transferred its rights to
receive cash flows from an asset or has entered into
a pass-through arrangement, it evaluates if and to
what extent it has retained the risks and rewards
of ownership. When it has neither transferred nor
retained substantially all of the risks and rewards of

the asset, nor transferred control of the asset, the
Company continues to recognise the transferred
asset to the extent of the Company's continuing
involvement. In that case, the Company also
recognises an associated liability. The transferred
asset and the associated liability are measured on a
basis that reflects the rights and obligations that the
Company has retained.

Impairment of financial assets

The Company recognizes loss allowances using the
Expected Credit Loss (ECL) model for the financial
assets which are not fair valued through profit or loss.

The Company follows "Simplified approach” for
recognition of impairment loss allowance on
trade receivables.

The application of simplified approach does not
require the Company to track changes in credit risk.
Rather, it recognises impairment loss allowance based
on lifetime ECLs at each reporting date, right from its
initial recognition.

For all other financial assets, expected credit losses
are measured at an amount equal to the 12-month
ECL, unless there has been a significant increase in
credit risk from initial recognition in which case those
are measured at lifetime ECL. The amount of expected
credit losses (or reversal) that is required to adjust the
loss allowance at the reporting date to the amount
that is required to be recognised is recognised as an
impairment gain or loss in profit or loss.

As a practical expedient, the Company uses a provision
matrix to determine impairment loss allowance on
portfolio of its trade receivables. The provision matrix
is based on its historically observed default rates
over the expected life of the trade receivables and
is adjusted for forward-looking estimates. At every
reporting date, the historical observed default rates
are updated and changes in the forward-looking
estimates are analysed.

ECL impairment loss allowance (or reversal)
recognized during the period is recognized as income/
expense in the statement of profit and loss (P&L). This
amount is reflected under the head 'other expenses.

Financial liabilities

Initial recognition and measurement

All financial liabilities are recognised initially at fair
value and, in the case of loans and borrowings and
payables, net of directly attributable transaction costs.

The Company's financial liabilities include trade and
other payables, loans and borrowings including
bank over drafts.

Subsequent measurement

The measurement of financial liabilities depends on
their classification, as described below:

Loans and borrowings

This is the category most relevant to the Company.

Borrowings are initially recognized at fair value, net of
transaction costs incurred.

After initial recognition, interest-bearing loans and
borrowings are subsequently measured at amortised
cost using the EIR method and, thereby, any
difference between the proceeds (net of transaction
costs) and the redemption amount is recognized in
the standalone statement of Profit and Loss over the
period of the borrowings.

Gains and losses are recognised in profit or loss when
the liabilities are derecognised as well as through the
EIR amortisation process.

Amortised cost is calculated by taking into account
any discount or premium on acquisition and fees
or costs that are an integral part of the EIR. The
EIR amortisation is included as finance costs in the
statement of profit and loss.

Financial liabilities at FVTPL

Financial liabilities at FVTPL include financial liabilities
held for trading and financial liabilities designated
upon initial recognition as at FVTPL. Financial liabilities
at FVTPL primarily comprise derivative financial
instruments entered into by the Company and not
designated as hedging instruments in a hedging
relationship as defined by Ind AS 109.

Gains or losses on such financial liabilities are
recognised in the standalone statement of
Profit and Loss.

The Company has not designated any financial
liability as FVTPL.

Derecognition

A financial liability is derecognised when the obligation
under the liability is discharged or cancelled or
expires. When an existing financial liability is replaced
by another from the same lender on substantially
different terms, or the terms of an existing liability
are substantially modified, such an exchange or
modification is treated as the derecognition of the
original liability and the recognition of a new liability.
The difference in the respective carrying amounts is
recognised in the statement of profit or loss.

Cash and cash equivalents:

Cash and cash equivalents in the Balance Sheet
comprise cash at bank and in hand and short-term
deposits with banks that are readily convertible into
cash which are subject to insignificant risk of changes
in value and are held for the purpose of meeting
short-term cash commitments.For this

purpose, "short-term” means investments having
original maturities of three months or less from
the date of investment. Bank overdrafts which are
repayable on demand and form an integral part of
the Company's cash management and are included
as a component of cash and cash equivalents for the
purpose of the standalone statement of cash flows.

Corporate Financial Guarantee:

The Company provides corporate financial guarantees
to banks and financial institutions on behalf of its
subsidiaries. These guarantees are accounted for in
accordance with the principles laid down in Ind AS 109
- Financial Instruments and Ind AS 110 - Consolidated
Financial Statements.

At initial recognition, the fair value of the guarantee
is determined based on the prevailing market fee
for such financial instruments. The difference
between the fair value of the guarantee and the
consideration charged to the subsidiary is considered
as an additional deemed investment in the subsidiary.
Subsequently, the financial guarantee contract
is measured at the higher of the amount of loss
allowance and the amount initially recognized less
cumulative income recognized.

3.14 Events after reporting date

Where events occurring after the balance sheet date
provide evidence of conditions that existed at the end
of the reporting statements. Otherwise, events after
the balance sheet date of material size or nature are
only disclosed.

3.15 Investments in subsidiaries

Investments in subsidiaries, joint ventures and associate
are carried at cost less accumulated impairment
losses, if any. Where an indication of impairment exists,
the carrying amount of the investment is assessed and
written down immediately to its recoverable amount. On
disposal of investments in subsidiaries, joint ventures
and associate, the difference between net disposal
proceeds and the carrying amounts are recognised in
the standalone statement of Profit and Loss.

3.16 Finance cost

Finance costs consist of interest expense on loans
and borrowings. Borrowing costs are recognised in
the standalone statement of Profit and Loss using the
effective interest method unless capitalisation criteria
are met as per accounting policy on Property, plant and
equipment. The associated cash flows are classified
as financing activities in the statement of cash flows.

Foreign currency gains and losses are reported on a
net basis within other income and other expenses.
These primarily include: exchange differences arising
on the settlement or translation of monetary items.

3.17 Recent pronouncements:

Ministry of Corporate Affairs ("MCA”) notifies new
standards or amendments to the existing standards
under Companies (Indian Accounting Standards)
Rules as issued from time to time. MCA has notified
following amendments:

1) During the year ended March 31, 2025, MCA
has notified Ind AS 117 - Insurance Contracts
and amendments to Ind As 116 - Leases, relating
to sale and lease back transactions, applicable
from April 1, 2024. The Company has assessed
that there is no significant impact on its
financial statements.

2) Ind AS 21 The Effects of Changes in Foreign
Exchange Rates to specify how an entity should
assess whether a currency is exchangeable and
how it should determine a spot exchange rate
when exchangeability is lacking. The amendments
also require disclosure of information to enable
understand the impact on the entity's financial
performance, financial position and cash flows.
The amendments are effective for annual
reporting periods beginning on or after April 01,
2025. When applying the amendments, an entity
cannot restate comparative information. The
Company has reviewed the new pronouncements
and based on its evaluation has determined that
it does not have any significant impact on its
financial statements

Note:

a) The Company's pending litigations comprise claims against the Company and proceedings pending with Tax /
Statutory/ Government Authorities. After review of all its pending litigations and proceedings, the Company has
made adequate provisions, wherever required and disclosed the contingent liabilities, wherever applicable, in its
financial statements. The Company does not expect the outcome of these proceedings to have a material impact on
its financial position. Future cash outflows in respect of the above are determinable only on receipt of judgments/
decisions pending with various forums/authorities.

b) The Company has issued guarantees and counter-guarantees on behalf of its customers in favor of various banks to
support the customers' obligations to such banks. These guarantees and counter-guarantees have been provided in
the normal course of business and are subject to the terms and conditions agreed with the respective banks.

As of 31 March 2025, the aggregate amount of such outstanding guarantees and counter-guarantees amounted
to Rs.2304.44, which represents the maximum potential exposure to the Company under these arrangements.
Management believes that the likelihood of any material obligation arising under these guarantees is remote, and
accordingly, no provision has been recognized in the financial statements.

These guarantees do not involve the Company in any commitments or contingencies other than those arising in the
ordinary course of business.

35 Segment information

The Company is engaged primarily in the business of manufacturing and sale of Electromechanical components and
systems and allied components and services, which constitutes a single reportable segment in accordance with the
requirements of Ind AS 108 - Operating Segments. The Chief Operating Decision Maker (CODM) monitors the operating
results of the Company as a whole for the purpose of making decisions about resource allocation and performance
assessment. Accordingly, no separate segment information is disclosed.

Disaggregation of Revenue

Although the Company operates as a single segment, revenue from contracts with customers is disaggregated by product
categories and geographical areas as follows:

38 Employee benefits

A) Defined contribution plan

Employees Contribution to provident fund and employees state insurance (ESI) are recognised as expenditure in
statement of profit and loss account, as they are incurred, there are no other obligation other than the contribution
payable to aforesaid respective Trust/Government Authorities.

B) Defined benefit plan

The Company's obligation towards the Gratuity (LIC) is a defined benefit plan and is funded with Life Insurance
Corporation of India. The following table sets out the funded status of the defined benefit scheme and the amount
recognised in financial statements as per Actuarial Valuation.

(i) Regulatory Framework in which Plan operates:

The payment of Benefit is governed by the Provisions of Life Insurance Corporation. (Further details for
disclosure to be decided by the LIC)

(ii) Entity's Responsibilities for Governance: All monetary amounts are in Indian Rupees (in lakhs) (INR), unless
mentioned otherwise

(iii) Risk exposures: Valuations are performed on certain basic set of pre-determined assumptions and other
regulatory framework which may vary over time. Thus, the Company is exposed to various risks in providing the
above benefit which are as follows:

(a) Interest Rate risk: The plan exposes the Company to the rise of fall in interest rates. A fall in interest rates
will result in an increase in the ultimate cost of providing the above benefit and will thus result in an increase
in the value of the liability (as shown in financial statements).

(b) Liquidity Risk: This is the risk that the Company is not able to meet the short-term Benefit payouts. This
may arise due to non availability of enough cash / cash equivalent to meet the liabilities or holding of illiquid
assets not being sold in time.

(c) Salary escalation Risk: The present value of the defined benefit plan is calculated with the assumption of
salary increase rate of plan participants in future. Deviation in the rate of increase of salary in future for plan
participants from the rate of increase in salary used to determine the present value of obligation will have
a bearing on the plan's liability.

(d) Demographic Risk: The Company has used certain mortality and attrition assumptions in valuation of the
liability. The Company is exposed to the risk of actual experience turning out to be worse compared to
the assumption.

(e) Regulatory Risk: Benefit is paid in accordance with the Provisions of Gratuity Act 1972 (as may be amended
from time to time). There is a risk of change in provisions of Gratuity Act requiring higher Plan Benefit pay
outs (e.g. change in benefit formula).

(viii) Asset Liability Matching Reserves: The Company has Life Insurance Corporation (Group Gratuity Manager)
for administering the Plan liability. The funds of the Plan liability are invested by the Life Insurance Corporation,
(LIC), pay the benefits to members of the enterprise as per Rules of the LIC. So the LIC is exposed to the liquidity
risk of not being able to arrange for the benefit outgo due to cash liquidity problems and so the LIC faces a
liquidity risk.

(ix) Funding arrangements and Funding Policy: The Company has Life Insurance Corporation (Group Gratuity
Manager) for administering the Plan liability. The funds of the Plan liability are invested by the Life Insurance
Corporation. LIC pay the benefits to members of the enterprise as per Rules of the LIC. So the LIC is exposed to
the liquidity risk of not being able to arrange for the benefit outgo due to cash liquidity problems and so the LIC
faces a liquidity risk. If the LIC purchased a Group insurance policy from an Insurance Company, the insurance
Company, as part of the policy rules, makes payment of all the Plan Benefit.

Compensated absences:

The Company provides for accumulation of compensated absences by certain categories of its employees.
These employees can carry forward a portion of the recognised compensated absences and recognised them
in future periods or receive cash in lieu thereof as per the Company's policy. The Company records a liability for
compensated absences in the period in which the employee renders the services that increases this entitlement.
The total liability recorded by the Company towards this obligation was 19.34 lakhs and '2.90 lakhs as at 31
March 2025 and 31 March 2024, respectively.

39 Disclosure as required under section 22 of the Micro, Small and Medium Enterprises Act, 2006

The Company seeks information from suppliers whether they registered unit under MSME Act, 2006 based on the
information received from the creditors the following information as required are given as under

Short term leases:

As part of transition, under Ind AS 116 'Leases' during the Previous year, the Company had availed the practical expedient
of not to apply the recognition requirements of Ind AS 116 to short term leases and also applied materiality threshold for
recognition of assets and liabilities related to leases. The lease payments associated with these leases amount to ?18.29
(for the year ended 31 March 2024: ?27.31).

41 Earnings per share

The Company presents basic and diluted earnings per share ("EPS”) data for its ordinary shares. The basic earnings per
share is computed by dividing the net profit attributable to equity shareholders for the period by the weighted average
number of equity shares outstanding during the year.

Diluted earnings per share is computed by dividing the net profit attributable to equity shareholders for the year relating
to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic
earnings per share and the weighted average number of equities shares which could have been issued on the conversion
of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity
shares would decrease the net profit per share.

The Company's principal financial liabilities comprise loans and borrowings, trade and other payables. The main purpose of
these financial liabilities is to finance and support Company's operations. The Company's principal financial assets include
trade and other receivables, cash and cash equivalents and refundable deposits that derive directly from its operations.
The Company is exposed to market risk, credit risk and liquidity risk. The Company's senior management oversees the
management of these risks. The Board of Director reviews and agrees policies for managing each of these risks, which
are summarized below.

a) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market prices. Market risk comprises two types of risk: interest rate risk and other price risk, such as
equity price risk and commodity/ real estate risk. Financial instruments affected by market risk include loans and
borrowings and refundable deposits. The sensitivity analysis in the following sections relate to the position as at 31
March 2025 and 31 March 2024. The sensitivity analyses have been prepared on the basis that the amount of net
debt and the ratio of fixed to floating interest rates of the debt.

The analysis excludes the impact of movements in market variables on: the carrying values of gratuity and other post
retirement obligations; provisions.

The sensitivity of the relevant profit or loss item is the effect of the assumed changes in respective market risks. This
is based on the financial assets and financial liabilities held at 31 March 2025 and 31 March 2024.

Interest rate risk:

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because
of changes in market interest rates. The Company's exposure to the risk of changes in market interest rates relates
primarily to the Company's long-term debt obligations with floating interest rates.

The Company manages its interest rate risk by having a balanced portfolio of fixed and variable rate loans and
borrowings. The Company does not enter into any interest rate swaps.

Interest rate sensitivity:

The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of
loans and borrowings affected. With all other variables held constant, the Company's profit before tax is affected
through the impact on floating rate borrowings, as follows:

Foreign currency risk:

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of
changes in foreign exchange rates. The Company exposure to the risk of changes in foreign exchange rates relates
primarily to the Company's operating activities (when revenue or expense is denominated in a foreign currency).
Considering the countries and economic environment in which the Company operates, its operations are subject to
risks arising from fluctuations in exchange rates in those countries.

Any movement in the functional currency of the various operations of the Company against major foreign currencies
may impact the Company's revenue in international business. The Company evaluates the impact of foreign exchange
rate fluctuations by assessing its exposure to exchange rate risks.

b) Credit risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract,
leading to a financial loss. The credit risk arises principally from its operating activities (primarily trade receivables) and
from its investing activities, including deposits with banks and financial institutions and other financial instruments.

Credit risk is controlled by analysing credit limits and creditworthiness of customers on a continuous basis to whom
credit has been granted after obtaining necessary approvals for credit. The collection from the trade receivables are
monitored on a continuous basis by the receivables team.

The Company establishes an allowance for credit loss that represents its estimate of expected losses in respect of
trade and other receivables based on the past and the recent collection trend and based on the analysis has not
provided any provision for expected credit losses on trade receivables.

Credit risk on cash and cash equivalent is limited as the Company generally transacts with banks and financial
institutions with high credit ratings assigned by international and domestic credit rating agencies.

Trade and other receivables

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer.

The demographics of the customer, including the default risk of the industry and country in which the customer
operates, also has an influence on credit risk assessment. Credit risk is managed through credit approvals,
establishing credit limits and continuously monitoring the creditworthiness of customers to which the Company
grants credit terms in the normal course of business.

For the purposes of the Company's capital management, capital includes issued capital and all other equity reserves. The
primary objective of the Company's capital management is to maximise shareholder value. The Company manages it's
capital structure and makes adjustments in the light of changes in economic environment and the requirements of the
financial covenants.

For the purpose of debt to total equity ratio, debt considered is long-term and short-term borrowings. Total equity
comprise of issued share capital and all other equity reserves.

Performance obligation:

Sale of Products: The Performance obligations in respect of sale of goods is satisfied when control of the goods
is transferred to the customer, generally on delivery of goods and payment is generally due as per the terms of
contract with customers.

Sale of Service: The Performance obligations in respect of services is satisfied at point of time and acceptance of
the customers. In respect of these services, payment is generally due upon completion of the work and acceptance
of the customers.

46 Corporate Financial Guarantee

During the year, the Company has issued a corporate financial guarantee in favour of its subsidiary for a sanctioned loan
facility amounting to ?50 crores. Against this, the Company charged a commission of 0.5% of the guaranteed amount.
The fair value of the guarantee was assessed at 1.0% of the guaranteed amount, based on prevailing market rates.

Corporate financial guarantee has issued at the fag end of the accounting period and commission amount involved
is not material, the accounting of commission is not material and significant, hence, accounting of guarantee
commission is not consider for the period.

47 Additional regulatory information:

(1) The title deeds of the immovable property of the company are held in the name of the company.

(2) The property Plant and Equipment held with the company are not subjected to any revaluation during the year.

(3) The Intangible assets held with the company are not subjected to any revaluation during the year

(4) The Company has not granted any loans or Advances in the nature of Loans to Promoters, Directors, KMPs and other
related parties excluding Subsidiary company.

(5) The Company is not holding any Benami property and no proceeding has been initiated or pending against the
company for the year ended 31 March 2025.

(6) The Company has no transaction which is not recorded in the books of accounts that has been surrendered or
disclosed as income during the year in tax assessments under the Income Tax Act, 1961 (such as search or survey
or any relevant provisions of Income Tax Act, 1961)

(7) (A) The Company has not advanced or loaned or invested any funds in any other person(s) or entity(ies), including

foreign entities (intermediaries) with understanding that the intermediary shall be directly or indirectly lend or
invest in other person or entities on behalf of the company or provide any guarantee or security or the like to or
on behalf of the company.

(B) The Company has not received any funds from any person(s) or entity(ies), including foreign entities (funding
party) with the understanding that company shall lend or invest in other person or entity identified in any
manner by or on behalf of the funding party/ Ultimate beneficiary or provide any guarantee or security or the
like on behalf of the funding party/ Ultimate beneficiary.

(8) The Company has borrowings from Banks or Financial Institutions on the basis of security of Current Assets. Quarterly
returns or Statement of Current Assets filed by the company with Banks or Financial Institutions are in agreement
with the Books of Accounts.

(9) The Company is not declared as wilful defaulter by any Bank or Financial Institutions or RBI or other lenders.

(10) There are no charges or satisfaction of charges yet to be registered with Registrar of Companies beyond the
statutory period.

(11) The company has no transactions and no relationship with companies struck off under Section 248 of the Companies
Act, 2013 or Section 560 of Companies Act, 1956.

(12) There are no Schemes of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the
Companies Act, 2013.

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

48 Subsequent events

Please refer to Notes 13 and 32 of these standalone financial statements for the details of subsequent events relating to
the Proposed Dividend and Contingencies.

49 Approval of Standalone Financial Statements

These Standalone Financial Statements were approved for issue by the Board of Directors in their meeting held
on 23 May 2025.

Signatures to Note 1 to 49

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

for S.T.Mohite & Co Apollo Micro Systems Limited

Chartered Accountants

Firm Registration Number: 011410S

CA.Hima Bindu Sagala Karunakar Reddy Baddam Krishna Sai Kumar Addepalli

Partner Managing Director Director

Membership No.: 231056 DIN: 00790139 DIN: 03601692

Place: Hyderabad Sudarshan Chiluveru Rukhya Parveen

Date: 23 May 2025 Chief Financial Officer Company Secretary

UDIN: 25231056BMOVZK4696 Membership No: A65112

Place: Hyderabad
Date: 23 May 2025