viii) Provision for Current and Deferred Tax

Deferred tax resulting from "timing difference" between taxable and accounting income is
accounted for using the tax rates and laws that are enacted or substantively enacted as on the
Balance Sheet date. Deferred tax asset or liability is recognised only when and to the extent that
there is virtual certainty that the asset will be realised in future.

ix) Previous year figures have been re-grouped/re-arranged wherever necessary to make them
comparable with current year figures.

x) The closing cash balance as on 31/03/2025 has been taken as certified by the management.

xi) There is no claim against the company not acknowledged as debt.

xii) There is no amount due and outstanding to be credited to Investor Education and protection
fund.

xiii) There is no such event occurred after the date of Balance-sheet of Material value which needs
disclosure in this account.

xiv) In the opinion of management the current assets, loans and advances have the value at which
they are stated in the balance-sheet, if any, if realised in the ordinary course of business.

xv) Since the company is engaged in the single segment item, segmental reporting in terms of
Accounting Standard 17 is not applicable.

xvi) In accordance with the accounting standard (AS-28) on "Impairment of assets" the management
during the year carried out an exercise of identifying the assets that may have been impaired in
respect of each cash generating unit in accordance with the said accounting standard. On the
basis of the review carried out by the management the assets there was no impairment loss on
fixed assets during the year ended 31/03/2025.

xvii) Micro, small and medium enterprise
The disclosures regarding is as under:-

a) Amount due and outstanding to the suppliers as at the end of the accounting year: Nil

b) Interest paid during the year:- Nil

c) Interest payable at the end of the accounting year:- Nil

d) Interest accrued and unpaid at the end of the accounting year have not been given :- Nil

xviii) i) In terms of Accounting Standard-18, the following transactions were entered into with the
related parties during the year under report :

For SEVGHAL & SEWAK For aud on behalf of the Board of Directors

Chartered Accountants
FRN: 011501C

sd/- sd/- sd/-

(CA R.K.PRADHAN) Nikesb Bardia Nitin Kumar Bardia

Partner Manning Director CFO & WTD

M, No.: 420169 DIN: 01008682 DIN: 01515731

Date: May 28^th. 2025

Place: Raipur (CG) sd/-

UDIN ;25420169BMKTCL5091 Rishika Vernia

(Company Secretary)