n) Provisions, contingent liabilities and contingent assets:

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 (excluding retirement benefits)
are not discounted to their present values and are determined based on the best estimate
required to settle the obligations at the Balance Sheet date. These are reviewed at each
Balance Sheet date and adjusted to reflect the current best estimates. Contingent liabilities
are not recognized in the financial statements and are disclosed in the Notes. A Contingent
asset is neither recognized nor disclosed in the financial statements.

o) Earnings Per Share

Basic earnings per share is computed by dividing the profit/loss after tax by the weighted
average number of equity shares outstanding during the year. Diluted earnings per share is
computed by dividing the profit/loss after tax as adjusted for dividend, interest and other
charges to expense or income 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 equity 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 from continuing
ordinary operations. Potential dilutive equity shares are deemed to be converted as at the
beginning of the period, unless they have been issued at a later date. The number of equity
shares and potentially dilutive equity shares are adjusted for share splits/reverse share splits
and bonus shares, as appropriate.

p) General/Additional Regulatory Information

i. Accounting policies not specifically referred to above are consistent with generally
accepted accounting principles. Previous year’s figures have been
regrouped/reclassified wherever applicable

ii. Contingent Liability And Commitments

There are no Contingent Liabilities and commitments that existed or provided
during the Current Year.

iii. Balance Confirmation

Balance of Trade Receivables, Trade Payables, Loans & Advances, Unsecured
Loans subject to balance confirmation & resultant reconciliation if any. The
management does not expect any material adjustment in respect of the same
effecting the financial statements on such reconciliation/adjustments.

iv. Relationship with Struck Off Companies

The Company do not have any transactions/Relation with companies struck off.

v. Title deeds of Immovable Property not held in name of the company

There are no such Immoveable properties of which title deed are not held in the
name of company.

vi. 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.

vii. Details of Benami Property held- where any proceedings have been initiated
or pending against the company for holding any benami property

The Company does not have any benami property, and no proceeding has been
initiated against the Company for holding any benami property.

viii. Disclosure regarding undisclosed income

The Company has no 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

ix. Details where company is Wilful Defaulter

The Company has not been declared as a wilful defaulter by any banks or any
other financial institution or other lender at any time during the financial year in
accordance with the guidelines on wilful defaulters issued by the Reserve Bank of
India.

x. Details of loans given, investments made and security provided covered
under section 186(4) of the Companies Act, 2013

There were no loans, guarantees or investments made by the Company under
Section 186 of the Companies Act, 2013 during the year under review and hence
the said provision is not applicable.

xi. Corporate Social Responsibility (CSR)

The disclosures as per Rule 9 of Companies (Corporate Social Responsibility
Policy) Rules, 2014 is Not applicable as net worth of company is less than five
hundred crore and turnover is less than one thousand crore and net profit is less
than five crore rupees.

xii. Disclosure regarding details of crypto currency or virtual currency

The Company has not traded or invested in Crypto currency or Virtual Currency
during the financial year under consideration.

xiii. The company has not provided nor taken any loan or advance to/from any other
person or entity or invested any funds or provided any guarantee or security with
the understanding that benefit of the transaction will go to a third party, the ultimate
beneficiary

xiv. In the opinion of the board of directors the current assets, loan & advances are
realisable in ordinary course of business at least equal to the amount at which they
are stated in the Balance Sheet.

xv. The information regarding applicability of MSMED Act 2006 to the various
supplier/parties has not been received from the suppliers. Hence information as
required vide clause 22 of chapter V of MSMED Act 2006 is not being given.

xvi. No scheme of Arrangements has been approved by competent authority in terms
of sections 230 to 237 of the Companies Act,2013 in respect of the Company

xvii. No employee is in receipt of remuneration exceeding in aggregate of Rs.
1,02,00,000/- if employed throughout the year or Rs. 8,50,000/- per month if
employed for a part of the year.

xviii. There are no indications of impairment on any individual cash generating assets or
on cash generating units in the opinion of management and therefore no test of
impairment is carried out

xix. All the known income and expenditure and assets and liabilities have been taken
into account and that all the expenditure debited to the profit and loss account have
been exclusively incurred for the purpose of the company’s business.

xx. The loans and advances made by company are unsecured and treated as current
assets and not prejudicial to the interest of the company

xxi. The company has obtained the declaration from Directors stating therein that the
amount so advanced to the company has not been given out of the funds
borrowed/acquired from others by them.

xxii. The Company has complied with the number of layers prescribed under clause
(87) of section 2 of the Act read with the Companies (Restriction on number of
Layers) Rules, 2017.

xxiii. The details of Quarterly Statements of Current Assets filed by the company with
the Bank are in agreement with the books of accounts.

xxiv. Events after the reporting date

The Company evaluates events and transactions that occur subsequent to the
balance sheet date but prior to the approval of the financial statements to
determine the necessity for recognition and/or reporting of any of these events and
transactions in the financial statements. As of 30^th May, 2025, there were no further
subsequent events to be reported or recognized.