A provision is recognized when the Company has a
present legal or constructive obligation as a result of past
event 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. These are reviewed at
each Balance Sheet date and adjusted to reflect the
current best estimates.

I f the effect of the time value of money is material,
provisions are discounted using a current pre-tax rate
that reflects, when appropriate, the risks specific to the
liability. When discounting is used, the increase in the
provision due to the passage of time is recognized as a
finance cost.

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 the obligation
or a reliable estimate of the amount cannot be made.
Contingent assets are neither recognized nor disclosed
in the standalone financial statements.

Note 2.(14). Cash and cash equivalents

The Company considers all highly liquid financial
instruments, which are readily convertible into known
amounts of cash that are subject to an insignificant
risk of change in value and having original maturities
of three months or less from the date of purchase, to
be cash equivalents. Cash and cash equivalents consist
of balances with banks which are unrestricted for
withdrawal and usage.

Note 2.(15). Financial instruments

All financial instruments are recognized initially at fair
value. Transaction costs that are attributable to the
acquisition of the financial asset (other than financial
assets recorded at fair value through profit or loss)
are included in the fair value of the financial assets.
Purchase or sales of financial assets that require delivery
of assets within a time frame established by regulation
or convention in the market place (regular way trade) are
recognized on trade date. While, loans and borrowings
and payables are recognized net of directly attributable
transaction costs.

For the purpose of subsequent measurement, financial
instruments of the Company are classified in the
following categories: non derivative financial assets
comprising amortized cost, debt instruments at fair
value through other comprehensive income (FVTOCI),
equity instruments at FVTOCI or fair value through profit
and loss account (FVTPL) and non derivative financial
liabilities at amortized cost or FVTPL.

The classification of financial instruments depends
on the objective of the business model for which it is
held. Management determines the classification of its
financial instruments at initial recognition.

a) Non-derivative financial assets

(i) Financial assets at amortized cost

A financial asset is measured at amortized cost
if both of the following conditions are met:

(a) the financial asset is held within a
business model whose objective is to
hold financial assets in order to collect
contractual cash flows and

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

They are presented as current assets, except
for those maturing later than 12 months after
the reporting date which are presented as non¬
current assets. Financial assets are measured
initially at fair value plus transaction costs
and subsequently carried at amortized cost
using the effective interest method, less any
impairment loss.

Amortised cost are represented by trade
receivables, security deposits, cash and cash
equivalents, employee and other advances and
eligible current and non-current assets.

(ii) Debt instruments at FVTOCI

A debt instrument is measured at fair value
through other comprehensive income if both
of the following conditions are met:

(a) the objective of the business model is
achieved by both collecting contractual
cash flows and selling financial assets
and

(b) the asset's contractual cash flow
represent SPPI

Debt instruments included within FVTOCI
category are measured initially as well as
at each reporting period at fair value plus
transaction costs. Fair value movements are
recognized in other comprehensive income
(OCI). However, the Company recognizes
interest income, impairment losses & reversals
and foreign exchange gain/(loss) in Standalone
Statement of Profit and Loss. On derecognition
of the asset, cumulative gain or loss previously
recognized in OCI is reclassified from equity to
profit and loss. Interest earned is recognized
under the effective interest rate (EIR) model.

Financial liabilities at FVTPL represented by
contingent consideration are measured at
fair value with all changes recognized in the
statement of profit and loss.

c) Investment in subsidiaries

Investment in subsidiaries are carried at cost plus
additional fair value of share options granted to
employees of subsidiaries net of impairment, if any.

Note 2.(16). Contributed equity

Equity shares are classified as equity share capital.

I ncremental costs directly attributable to the issue of
new shares are shown in other equity under securities
premium as a deduction, net of tax, from the proceeds.

Note 2.(17). Earnings per share

Basic earnings per share (EPS) are calculated by dividing
the net profit / (loss) after tax for the year attributable
to equity shareholders by the weighted average number
of equity shares outstanding during the year. Diluted
earnings per share is computed by adjusting the number
of shares used for basic EPS with the weighted average
number of shares that could have been issued on the
conversion of all dilutive potential equity shares. Dilutive
potential equity shares are deemed converted as of the
beginning of the year, unless they have been issued at a
later date. The diluted potential equity shares have been
adjusted for the proceeds receivable had the shares
been actually issued at fair value i.e. average market
value of outstanding shares.

The number of shares and potentially dilutive shares
are adjusted for share splits and bonus shares, as
appropriate. In calculating diluted earnings per share,
the effects of anti dilutive potential equity shares
are ignored. Potential equity shares are anti-dilutive
when their conversion to equity shares would increase
earnings per share or decrease loss per share.

Notes :

(i) K2V2 Technologies Private Limited ( K2V2)

The Company invested ' 1,800 Lakhs in FY 2021-22 for a 44.44% equity stake in K2V2. During the year, the
Company acquired an additional 37.53% of K2V2's equity shares for a consideration of ' 112 Lakhs, increasing
its total holding to 81.94%.

(ii) Aurum RealTech Services Private Limited (ARTL)

Under its ESOP plan, the Company granted stock options to ARTL employees. The cost associated with these
options, amounting to ' 9 Lakhs for 2024-25 has been recorded by the Company as an Investment in ARTL.

(iii) Monk Tech Labs Pte. Limited (MTL)

Under its ESOP plan, the Company has granted stock options to MTL employees. The cost associated with
these options, amounting to ' 3 Lakhs for 2024-25, has been recorded by the Company as an Investment in
MTL.

(iv) Integrow Asset Management Private Limited ( Integrow)

In FY 2021-22, the Company invested ' 999 Lakhs for a 49.13% equity stake in Integrow. Subsequently, in 2024¬
25, a loan and the accrued interest on the outstanding loan, totaling ' 1,474 Lakhs, provided by the Company
to Integrow, were converted into an equity investment.

(v) Helloworld Technologies India Private Limited ( HWTL)

In FY 2022-23, the Company acquired 100% of the equity shares of HWTL for a consideration of ' 3,811 Lakhs.
Subsequently, in FY 2023-24, loans and accrued interest on outstanding loans provided by the Company to
HWTL, totaling ' 1,733 Lakhs, were converted into equity investments.

Under its ESOP plan, the Company granted stock options to HWTL employees. The cost associated with these
options, amounting to ' 4 Lakhs for 2024-25 has been recorded by the Company as an Investment in HWTL.

(vi) Aurum Analytica Private Limited (Analytica)

In FY 2022-23, the Company acquired 100% of the equity shares of Analytica for a consideration of
' 1,850 Lakhs. During the 2024-25, the Company made a further investment of ' 17 Lakhs in the equity shares
of Analytica.

Under its ESOP plan, the Company granted stock options to Analytica employees. The cost associated with
these options, amounting to ' 38 Lakhs for 2024-25 has been recorded by the Company as an Investment in
Analytica.

(vii) YieldWiseX Technologies Private Limited (YeildWiseX)

In FY 2023-24, the Company invested ' 963 Lakhs for a 100% equity stake in YieldWiseX.

(viii) Monk Tech Ventures Private Limited ( MTVL )

In FY 2023-24, the Company invested ' 5 Lakhs for a 51% equity stake in MTVL.

(ix) NestAway Technologies Private Limited (NTPL)

In FY 2023-24, the Company acquired 93.64% of the equity shares of NTPL for a consideration of ' 7,791
Lakhs. During 2024-25, the Company made a further investment of ' 892 Lakhs in the equity shares of NTPL,
increasing its holding to 98.72%.

Under its ESOP plan, the Company granted stock options to NTPL employees. The cost associated with these
options, amounting to ' 2 Lakhs for 2024-25 has been recorded by the Company as an Investment in NTPL.

(x) Imogentechno Delta Park Private Limited and Wisetechno Private Limited

These two entities were formed in FY 2023-24 with an investment of ' 1 lakh each as special purpose vehicles
for the Fractional Ownership business under YieldWiseX. With the onboarding of external investors during the
2024-25, the Board control of these entities has been transferred, and therefore they are no longer treated as
subsidiaries.

(b) Rights, preferences and restrictions attached to shares:

Equity Shares: The Company has only one class of equity shares having par value of ' 5/- per share. The holder
of the equity share is entitled to dividend right and voting right in the same proportion as the capital paid-up on
such equity share bears to the total paid-up equity share capital of the Company. The Company declares and
pays dividend in Indian rupees. The dividend proposed by the Board of Directors is subject to the approval of the
shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation,
the equity shareholders are eligible to receive the remaining assets of the Company in the same proportion as the
capital paid-up on the equity shares held by them bears to the total paid-up equity share capital of the Company.

(c) Issue of shares under Rights Issue:

The Company had issued 4,29,44,533 equity shares of face value of ' 5/- each on right basis ( ‘Rights Equity
Shares'). In accordance with the terms of issue, ' 20/- ( including a premium of ' 18.75/- per share ) i.e. 25% of the
Issue Price per Rights Equity Share, was received from the concerned allottees on application and shares were
allotted. The Company has made First call of ' 30/- per Rights Equity Share (including a premium of ' 28.13/- per
share) in March 2024. As on March 31, 2025, an aggregate amount of ' 764 Lakhs (including premium amount of
' 716 Lakhs) is unpaid. The trading of 4,03,99,270 partly paid shares were effective from May 07, 2024.

The Company has made Second and Final call of ' 30/- per Rights Equity Share (including a premium of ' 28.12/- per
share) in March 2025 alongwith a reminder for the first call unpaid. The last date of payment of call money is April
30, 2025.

(B) Defined benefit plan - Gratuity

The Company sponsors funded defined benefit plans for qualifying employees. The defined benefit plans are
administered by Life Insurance Corporation of India (LIC) and every year the required contribution amount is paid
to LIC. Under the Gratuity plan, the eligible employees are entitled to post-retirement benefit at the rate of 15 days
salary for each year of service until the retirement age of 58 . The vesting period for Gratuity as payable under The
Payment of Gratuity Act is 5 years. The employee defined plan assets/ (liability) has been determined by actuary as
per the provisions of IND AS 19 “Employee benefits”.

x) The major categories of plan assets are as follows:

The plan asset for the funded gratuity plan is administered by Life Insurance Corporation of India (‘LIC') as
per the investment pattern stipulated for Pension and Group Schemes fund by Insurance Regulatory and
Development Authority regulations i.e. 100% of plan assets are invested in insurer managed fund. Quoted price
of the same is not available in active market.

xi) Risk exposure

Through its defined benefit plans, the Company is exposed to a number of risks, the most significant of which
are detailed below:

Investment risk

The present value of the defined benefit plan liability is calculated using a discount rate determined by
reference to market yields at the end of the reporting period on government bond; if the return on plan asset
is below this rate, it will create a plan deficit. Currently the plan has a relatively balanced investment in equity
securities and debt instruments.

Interest risk

A decrease in the bond interest rate will increase the plan liability; however, this will be partially offset by an
increase in the return on the plan's debt investments.

Longevity risk

The present value of the defined benefit plan liability is calculated by reference to the best estimate of the
mortality of plan participants both during and after their employment. An increase in the life expectancy of the
plan participants will increase the plan's liability.

Salary risk

The present value of the defined benefit plan liability is calculated by reference to the future salaries of plan
participants. As such, an increase in the salary of the plan participants will increase the plan's liability.

Note 15.b. Share based payments
(a) Scheme details

The Company has Employee Stock Option scheme i.e. ESOP 2021, under which options have been granted on the
basis of performance and other eligibility criterias at the exercise price of ' 5/- to ' 80/- per share to be vested from
time to time.

Note 20. Earnings per share

Basic earnings per share amounts are calculated by dividing the (loss)/profit for the year attributable to equity holders
by the weighted average number of equity shares outstanding during the year.

Diluted earnings per share amounts are calculated by dividing the (loss)/profit attributable to equity holders after
adjusting by the weighted average number of equity shares outstanding during the year plus the weighted average
number of equity shares that would be issued on outstanding stock options.

The components of basic and diluted earnings per share for total operations are as follows:

Jote 24.c. Financial risk management objectives and policies

'he Company is exposed to various financial risks. These risks are categorized into market risk, credit risk and liquidity
isk. The Company's risk management is coordinated by the Board of Directors and focuses on securing long term and
hort term cash flows. The Company does not engage in trading of financial assets for speculative purposes.

A) Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market prices. Such changes in the values of financial instruments may result from changes in the
foreign currency exchange rates, interest rates and other market changes.

Foreign currency risk

Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate
because of changes in foreign exchange rates. The Company's 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 different
currency from the Company's functional currency).

Foreign currency sensitivity

The Company is not exposed to Foreign currency sensitivity
Interest rate sensitivity

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

The fair value of current investments, cash and cash equivalents, trade receivables, bank balances other than cash and
cash equivalents, current loans, other financial assets, current borrowings, lease liabilities, trade payables and other
financial liabilities approximates their fair market value due to the relatively short period of time of original maturity
tenure of these instruments.

The fair values for security deposits, investment in debentures, lease liabilities and borrowings are calculated based on
cash flows discounted using a current lending rate, however the change in current rate does not have any significant
impact on fair values as at the current period end.

(B) Credit risk

Credit risk is the risk of financial loss arising from counterparty failure to repay or service debt according to
the contractual terms or obligations. Credit risk encompasses of both, the direct risk of default and the risk of
deterioration of creditworthiness as well as concentration of risks. Credit risk is controlled by analysing credit limits
and credit worthiness of customers on a continuous basis to whom the credit has been granted after obtaining
necessary approvals for credit.

Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and cash
equivalents, time deposits and investment in mutual fund. The Company maintains its cash and cash equivalents,
time deposits and investment in mutual fund, with banks and mutual fund houses having good reputation, good
past track record, and who meet the minimum threshold requirements under the counterparty risk assessment
process, and reviews their credit-worthiness on a periodic basis.

(C) Liquidity risk

Liquidity risk refers to the risk that the Company cannot meet its financial obligations. The objective of liquidity
risk management is to maintain sufficient liquidity and ensure that funds are available for use as per requirements.
The Company consistently generated sufficient cash flows from operations to meet its financial obligations as and
when they fall due.

The Company's current assets aggregate to ' 12,198 Lakhs (March 31, 2024 - ' 9,630 Lakhs) including current
investments, Loans, cash and cash equivalents and bank balances against aggregate current liability of ' 1,529
Lakhs (March 31, 2024 - ' 6,337 Lakhs) and non current liabilities ' 7,861 Lakhs (March 31, 2024 - ' 9,817 Lakhs)
including borrowings on the reporting date. While the Company's total equity stands at ' 36,248 Lakhs (March
31, 2024 - ' 23,877 Lakhs). Hence liquidity risk or risk that the Company may not be able to settle or meet its
obligations as they become due does not exist.

Note 24.d. Capital management

For the purpose of the Company's capital management, capital includes issued equity capital and all other equity
reserves attributable to the equity holders. The primary objective of the Company's capital management is to maximize
the shareholder value and to ensure the Company's ability to continue as a going concern.

The Company monitors gearing ratio i.e. total debt in proportion to its overall financing structure, i.e. equity and debt. The
Company manages the capital structure and makes adjustments to it in the light of changes in economic conditions and
the risk characteristics of the underlying assets.

Note 25. Corporate Social Responsibility expenditure

As per Section 135 of the Companies Act, 2013 (“the Act”), a company, meeting the applicability threshold, needs to
spend at least 2% of its average net profit for the immediately preceding three financial years on Corporate Social
Responsibility (CSR) activities. A CSR committee has been formed by the Company as per the Act. The funds were
primarily allocated to a corpus and utilized through the year on these activities which are specified in Schedule VII of
the Companies Act, 2013.

Note 27. Additional regulatory information
i) Details of Benami property Held

No proceedings have been initiated on or are pending against the Company for holding benami property under the
Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

(ii) Wilful defaulter

The Company has never been declared as wilful defaulter by any bank or financial institution or government or any
government authority

(iii) Relationship with struck off companies

The Company has no transactions with the companies struck off under Companies Act, 2013 or Companies Act,
1956.

(iv) Registration of charges or satisfaction with registrar of companies

The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory
period.

(v) Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under the Companies Act, 2013

(vi) Compliance with approved scheme(s) of arrangements

The Company has not entered into any scheme of arrangement which has an accounting impact on current or
previous financial year

(vii) Utilization of borrowed funds and share premium:

The Company has not advanced orloaned orinvested funds to any other person(s) or entity(ies), including foreign
entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the Company (Ultimate Beneficiaries); or

(b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries

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:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

(viii) Undisclosed income

There is no income surrendered or disclosed as income during the current or previous year in the tax assessments
under the Income Tax Act, 1961, that has not been recorded in the books of account.

(ix) Details of crypto currency or virtual currency

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

(x) Title deed of immovable properties

The Company does not hold any immovable property whose lease deed is not in the name of Company

(xi) Valuation of property, plant and equipment and intangible asset

The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets
or both during the current or previous year.

(xii) The borrowings obtained by the Company from banks and financial institutions have been applied for the purposes
for which such loans were was taken.

(xiii) Registration of charges or satisfaction with Registrar of Companies

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

(xiii) Registration of charges or satisfaction with Registrar of Companies

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

Note 28. The Code on Social Security, 2020

The Code on Social Security, 2020 (‘code') relating to employee benefits during employment and post employment
benefits received presidential assent in September 2020. The code has been published in the gazette of India. However,
the date on which the code will come into effect has not been notified and the final rules/interpretation have not yet
been issued. The Company will assess the impact of the code when it comes into effect and will record any related
impact in the period the code becomes effective.

Note 29. Events after the reporting period

No significant subsequent events have been observed which may require an adjustments to the financial statements.
Note 30.

There are no recent accounting pronouncements having significant impact on the financial statements of the Company.
Note 31.

Previous year figures have been regrouped / reclassified to confirm presentation as per Ind AS as required by Schedule
III of the act.

Note 32.

‘0' denotes amount less than ' 0.5 Lakhs.

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

For Kirtane & Pandit LLP Aurum PropTech Limited

Chartered Accountants CIN No: L72300MH2013PLC244874

ICAI Firm Registration No.: 105215W/W100057

Suhrud Lele Onkar Shetye Vasant Gujarathi

Partner Executive Director Non-Executive and Independent Director

Membership No.: 121162 DIN - 06372831 DIN - 06863505

Kunal Karan Sonia Jain

Chief Financial Officer Company Secretary

M. No. - A52138

Place: Navi Mumbai Place: Navi Mumbai

Date: April 25, 2025 Date: April 25, 2025