2.15 Provisions:

Provisions are recognized when there is a present obligation as a result
of a past event, and it is probable that an outflow of resources
embodying economic benefits will be required to settle the obligation
and there is a reliable estimate of the amount of the obligation.
Provisions are reviewed at each balance sheet date and adjusted to
reflect the current best estimate. The amount recognized as a provision
is the best estimate of the consideration required to settle the present
obligation at the end of the reporting period, taking into account the
risks and uncertainties surrounding the obligation.

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. When 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.

Where the Company is the lessee

Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased asset are classified as operating leases.
Operating lease payments are recognized as an expense in the Statement of profit and loss. Since the lease period are of 11 months only without
certainty to extend hence no additional adjustment are made as per Indian Accounting standards.

2.17 Cash and cash equivalents:

Cash and cash equivalents in the balance sheet comprise cash on hand, cheques and drafts on hand, balance with banks in current accounts and short¬
term deposits with an original maturity of three months or less, which are subject to an insignificant risk of change in value.

2.18 Earnings per Share:

Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders by the weighted average
number of equity shares outstanding during the period. Earnings considered in ascertaining the Company’s earnings per share is the net profit for the
period after deducting preference dividends, if any and any attributable tax thereto for the period.

The weighted average number of equity shares outstanding during the period and for all periods presented is adjusted for events, such as bonus shares,
sub-division of shares etc. that have changed the number of equity shares outstanding, without a corresponding change in resources.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders is divided by the
weighted average number of equity shares outstanding during the period, considered for deriving basic earnings per share and weighted average
number of equity shares that could have been issued upon conversion of all dilutive potential equity shares. Diluted earnings per share reflects the
potential dilution that could occur if securities or other contracts to issue equity shares were exercised or converted during the year

2.19 New standards or amendments to the existing standards and other 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. For the year ended March 31,2025, MCA has not notified any new standards or amendments to the existing standards
applicable to the Company.

c. Rights Issue of Equity Shares

On 24 June 2024, the Board initiated a rights issue of 24,00,00,000 fully paid-up shares of ? 2 each at ? 2 per share (aggregate ? 48 crore), on the
entitlement ratio of 1 2 Rights Shares for every 29 existing shares held. The issue period spanned 4 July to 1 8 July 2024, and allotments were completed
around 25 July 2024. As a result, the Issued, Subscribed and Paid-up Share Capital increased from ? 116 crore (58,00,00,000 shares) to ? 164 crore
(82,00,00,000 shares) (post-issue, pre—split basis).

d. The Board of Directors of the Company at its meeting held on July 31, 2024, recommended the sub-division/ split of 1(One) fully paid-up equity
share having a face value of ?2 each into 2 (Two) fully paid-up equity shares having a face value of ? 1 each by alteration of capital clause of the
Memorandum of Association (MOA) subject to the approval of Members of the Company. The Members of the Company approved the sub-division /
Split of 1 (One) fully paid up equity share of ? 2 each into 2 (Two) fully paid up equity shares of ? 1 each through a postal ballot with a requisite
majority and the voting results were declared on July 31,2024.

Further, the Board of Directors at its meeting held on July 31, 2024, approved the Record Date for Split/Sub-division of Equity Shares as September
23, 2024. Consequent to this, the authorized share capital comprises 367,00,00,000 equity shares having a face value of ? 1 each aggregating to ?
367,00,00,000, and the paid-up capital comprises 1 64,00,00,000 equity shares having a face value of ? 1 each aggregating to ? 164,00,00,000.
The impact of this has been considered in the financial statement.

16.6 Nature and purpose of reserves
Retained earnings

Retained earnings are the profits that the Company has earned till date, less any transfers to general reserve, dividends or other distribution to share
holders.

Securities premium reserve

The amount received in excess of face value of the equity shares is recognised in securities premium. In case of equity-settled share based payment
transactions, the difference between fair value on grant date and nominal value of share is accounted as securities premium. This reserve will be utilised
in accordance with provisions of Section 52 of the Companies Act, 201 3..

Statutory reserve

Statutory reserve represents reserve fund created pursuant to Section 45-IC of the RBI Act, 1 934 through transfer of specified percentage of net
profit every year before any dividend is declared. The Company created a reserve fund pursuant to section 45-IC of the Reserve Bank of India Act,

1 934 by transferring amount not less than 20% of its net profit every year as disclosed in the Statement of Profit and Loss and before any dividend
declared. Withdrawal from this reserve is allowed only after obtaining permission from the RBI.

Other Comprehensive Income

This reserve represents the cumulative gains and losses arising on the revaluation of equity and debt instruments on the balance sheet date measured
at fair value through other comprehensive income. The reserves accumulated will be reclassified to retained earnings and profit and loss respectively,
when such instruments are disposed.

26. FINANCIAL RISK MANAGEMENT FRAMEWORK

In the course of its business, the Company is exposed to certain financial risks namely credit risk, interest risk & liquidity risk .The Company's
primary focus is to achieve better predictability of financial markets and seek to minimize potential adverse effects on its financial
performance. The financial risks are managed in accordance with the risk management framework as approved by the Board of Directors
of the Company. The credit risk is managed through credit norms established based on historical experience.

26.1 Market Risk

Market Risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in market variables
such as interest rates, etc. The objective of market risk management is to manage and control market risk exposures within acceptable
parameters, while maximizing the return.

29. DETAILS OF DUES TO MICRO AND SMALL ENTERPRISES AS DEFINED UNDER MICRO, SMALL AND MEDIUM ENTERPRISES
DEVELOPMENT ACT, 2006 (MSMED ACT, 2006)

Management has determined that there were no balances outstanding as at the beginning of the year and no transactions were entered with micro,
small and medium enterprises as defined under Micro, Small and Medium Enterprises Development Act, 2006, during the year, based on the information
available with the company as at March 31,2025.

30. OTHER DISCLOSURES:

a) No proceedings have been initiated during the year or are pending against the Company as at March 31,2025 for holding any benami property
under the Benami Transactions (Prohibition) Act, 1 988 (as amended in 201 6) and rules made thereunder.

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

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

d) The company does not have any investments through more than two layers of investment companies as per section 2 (87) and section 1 86 of
Companies Act, 201 3

e) The Company has not borrowed any funds from Banks/FI.

f) The Company does not have any immovable properties hence question of title deeds in company name does not arise.

g) The Company has not revalued its Property, Plant and Equipment (including Right of use assets) or intangible assets during the year ended March
31,2025.

h) The company has not made any Transactions with Struck off Companies.

i) The company doesn’t have any scheme of arrangements to disclose during the year 2024-25.

j) Utilisation of Borrowed funds and share premium:

A. The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any
other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the
Intermediary shall —

i. 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

ii. provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries;

B. 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 —

i. 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

ii. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

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

l) There were no transactions relating to previously unrecorded income that were surrendered or disclosed as income in the tax assessments under the
Income Tax Act, 1 961 (43 of 1 961) during the year

m) Disclosure on Audit Trail Feature in Accounting Software

The Company’s accounting records are maintained using an integrated accounting software system to ensure accuracy, reliability, and compliance with
applicable accounting standards and regulatory requirements. However, the current version of the accounting software used by the Company does not
provide an in-built audit trail feature to automatically track and record changes made to accounting entries, including creation, modification, or deletion
of records.

In the absence of a system-generated audit trail, the Company has implemented appropriate internal controls and manual procedures to ensure the
integrity and accuracy of financial data, including periodic reviews by management and independent reconciliation of key accounting records.

The Board of Directors and the Management acknowledge the importance of a system-based audit trail for enhancing transparency and accountability
in financial reporting, and plans are in place to evaluate suitable software solutions with audit trail functionality in future periods.

31. PRESENTATIONS OF PREVIOUS YEAR’S FIGURES

Previous year’s figures have been regrouped / reclassified / rearranged wherever necessary to bring them in conformity with the current year's figures.

Signatures to Notes 1 to 31
As per our Report of even date

For Darpan & Associates For and on behalf of the Board of Directors of Srestha Finvest Limited

Chartered Accountants
Firm Reg. No. 016156S

Sd/- Sd/- Sd/- Sd/-

Darpan Kumar Sunil Bhandari Mayurdwajsinh Sahadevsinh Rana Jitendra Kumar A Bafna

Partner Wholetime Director /CFO Director Company Secretary

M. No. 235817 DIN: 03120545 DIN: 09234993

Date: May 30, 2025

UDIN: 25235817BMJLNX6078