P. Provisions, Contingent Liabilities and Contingent Assets

A provision is recognized when the Company has a present obligation (legal or constructive) as a result of past events and it is
probable that an outflow of resources embodying economic benefits will be required to settle the obligation, in respect of
which a reliable estimate can be made of the amount of obligation. Provisions (excluding gratuity and compensated
absences) are determined based on management's estimate required to settle the obligation at the Balance Sheet date. In case
the time value of money is material, provisions are discounted using a current pre-tax rate that reflects 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. These
are reviewed at each Balance Sheet date and adjusted to reflect the current management estimates. Contingent liabilities are
disclosed in respect of possible obligations that arise from past events, whose existence would be confirmed by the occurrence
or non-occurrence of one or more uncertain future events not wholly within the control of the Company. A contingent liability
also arises, in rare cases, where a liability cannot be recognized because it cannot be measured reliably.

Q. Exceptional Items

When items of income and expense within profit or loss from ordinary activities are of such size, nature or incidence that
their disclosure is relevant to explain the performance of the enterprise for the period, the nature and amount of such
material items are disclosed separately as exceptional items.

4. The previous year’s figures have been reworked, regrouped and reclassified wherever necessary to confirm to the figures of
the current year.

5. The figures have been rounded off to the nearest rupee.

6. Segment Reporting : The Company has only one operating segment, i.e. which have been identified as operating segment
in accordance with Indian Accounting Standared-108 “Operating Segment” as prescribed under Companies (Indian
Accounting Slandered) Rules, 2015.

7. The Company is engaged in only one segment i.e Trading. Hence Segment reporting is not applicable.

8. Previous year figures have been regrouped and reclassified where ever necessary.

9. Expenditure and earning in foreign currency -NIL

10.In the opinion of the board the value on realization of current assets and loans and advance in the ordinary course of business
will not be less than the amount at which they are stated in the balance sheet.

11 . All amounts in the financial statements are presented in Rupees except per share data and as stated in the balance sheet.

12. Trade receivable, unsecured loans from director and other debit & credits balance as on 31.03.2024 are subject to
confirmation and reconciliation.

13. Undisclosed Income:

Company does not have any transactions 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. Also there is nil
previously unrecorded income and related assets.

14. Details of Crypto Currency or Virtual Currency:

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

15. The company has not followed MSME norms, neither co. has mailed to the parties regarding their MSME status.

16. Related Party Disclosure IndAS : 24

a. Key Management Personals -Mr. Sunit Jain - Chairman and MD

b. Whole time Director - Mr. Shantilal Jain

c. Neha Jain - Non-Executive Women Director and CFO

d. Mr. Lakhan Dabi - Company Secretary (Upto 13.01.2024)

e. Relative (s) of Key Management Personal - Mr. Sudhir Jain , Samyak Jain

f. Subsidiary Alpha Tar Industries Pvt. Ltd.

g. Subsidiary Keti Highway Developers private limited

h. Subsidiary Digital Micron Roto Print Pvt Ltd.

k. Enterprises which share common director 1. Aadi Chemtrade Pvt Ltd.

2. Osiya Infra project limited

17.Property plant and Equipments- IndAS : 16

a. Being Company is involved in various segment of the trade, Regarding companies land and building
held by the company form initial stage of implementation of indAS showing under the head other
financial instruments under the head of investment in non-current assets. Instead of under the head
property , plant and machinery. Further Company has not taken fair market value of the property
showing at cost. Hence IndAS not complied for this assets.

27.In the normal business practices, company handover lump-sum amount in cash to their representative employee as petty
cash for making payment and ex pence on behalf of the company at various sites. However Cash payment and expenses on
individual basis is less than Rs. 10000 which is as per the applicable norms.

28. Additional Regulatory Information-

(i) Immovable Properties (other than properties where the company is the lessee and the lease agreements are duly executed
in favour of the lessee) whose title deeds are not held in the name of the company and where such immovable property is
jointly held with others, details are given to the extent of company's share. - The Company has no such immovable
properties

(ii) The company has not revalued its property, plant and equipments.

(iii) The loans or advances in the nature of loans granted to promoters, directors, KMP's and the related parties (as defined
under Companies Act, 2013) are Nil (Previous year Nil)

(iv) There is no Capital Work in progress.

(v) There is no Intangible assets under development.

(vi) No proceedings have been initiated or pending against the company, under Prohibition of Benami Property Transaction
Act.

(vii) The company has borrowings from the bank or financial institutions on the basis of security of current assets being fixed
deposits against overdraft facility. The Company has not and is not required to furnish quarterly statements or statement
of current assets with banks.

(viii) The company was not declared wilful defaulter by any Bank/Financial Institution/other lender.

(ix) Relationship with struck off Companies- Nil/None

(x) Registration of charges or satisfaction with Registrar of Companies- No Charge registration or satisfaction was pending

on the date of balance-sheet.

(xi) Compliance with number of layers of companies- The Company has complied with laws in respect of number of layers
of Companies.

(xii) Details of Crypto Currency or virtual currency- Nil.

Details of items of exceptional and extraordinary nature- Nil.

(xiii) The company has not surrendered or disclosed any amount as income during the year in the tax assessment under the
Income T ax Act, 1961.

SIGNIFICANT ACCOUNTING POLICIES AND OTHER NOTES "1-21"

See accompanying notes 01 to 21 are integral part of the financial
statements.

For and on behalf of the Board of

As per our report of even date attached Samyak International Ltd.

For S .N. KABRA & COMPANY
Chartered Accountants

(Firm Registration No. 3439C) SUNIT JAIN

Managing Director
DIN: 06924372

( CA SATYA NARAYAN KABRA)

Partner

Membership No. 072497

UDIN: 24072497BKARMF1372

SHANTI LAL JAIN

Director
DIN : 00469834

CA NEHA JAIN

Director/CFO

CS UJVALA CHURIHAR

Place : Indore Company Secretary & Compliance Officer

Date : 30^th May 2024