(q) Provisions:

Contingent Liabilities and Contingent Assets Provisions are recognized when there is a

present obligation as a result of past events and when a reliable estimate of the amount

of the obligation can be made.

Contingent liability is disclosed for:

i) Possible obligations which will be confirmed by future events not wholly within the
control of the company, or

ii) Present obligation arising from past events where it is not probable that an outflow
of resources will be required to settle the obligation or a reliable estimate of the
amount of the obligation cannot be made. Contingent assets are not recognized in
the financial statements since this may result in the recognition of income that may
never be realized.

(r) Accounting for Taxes on Income:

i) Current tax is determined as the amount of tax payable in respect of taxable
income for the year.

ii) Deferred Tax is recognized subject to the consideration of prudence on timing
difference, being the difference between taxable incomes and accounting income
that originate in one period and are capable of reversal in one or more subsequent
periods and measured using relevant enacted tax rates.

(s) Contingent Liability:

i) Claims against the company not acknowledged as debts Nil Previous Year Nil

ii) Guarantees to Banks and Financial institutions against credit facilities extended to
third parties Nil Previous Year Nil

iii) Other money for which the company is contingently liable Nil Previous Year Nil

(t) Commitments:

i) Uncalled liability on partly paid-up shares- Nil Previous Year (Nil)

ii) Estimated number of contracts remaining to be executed on capital accounts- NIL.
Previous Year: (Nil)

iii) Other Commitments Nil Previous Year Nil

1. In the opinion of Board of Directors & best of their knowledge & belief the provisions
of all known liabilities are adequate.

2. In the opinion of Board of directors, Current Assets, Loans and Advances have a value
on realization in the ordinary course of business at least equal to the amount at which
they are stated.

3. During the financial year 2024-25, the company has made an investment of Rs. NIL

4. CIF value of Imports - NIL Previous Year (NIL)

5. Earning & Expenditure in Foreign Currency: NIL Previous Year (NIL)

6. Director's remuneration: NIL

7. AS per Indian Accounting Standard on Earning per share (EPS) issued by the ICAI, the
particulars of EPS for the equity shareholders are as below:

8. Related Party Disclosure: As per Indian Accounting Standard issued by the Institute of
Chartered Accountants of India, the Company's related parties and transactions are
NIL

9. As per information available with the company, no amount is due to any
undertaking/Enterprise covered under the Micro, Small and Medium Enterprise
Development Act, 2006.

10. Since the Company is dealing in one segment, no separate Segment reporting is given.

11. The figures of the previous years have been regrouped and rearranged wherever it
considered necessary.

For J SINGH AND ASSOCIATES For RAMCHANDRA LEASING AND FINANCE LIMITED

Chartered Accountants

Sd/- Sd/- Sd/-

Amit J Joshi Pradeep Saremal Jain Harsha Hitesh Bhanshali

Partner Whole Time Director Director

M. No. 120022 DIN: 03363790 DIN: 08522254

FRN: 110266W

UDIN: 25120022BMIJZF1215 Sd/- Sd/-

Aditi Garg Urja Jain

Company Secretary Chief Financial Officer

Place: Ahmedabad

Date: 14/05/2025