1.12 Provisions/Contingencies

(a) Fruvisiiin involving substantial degree of estimation in measurement is recognized when there is a present obligation as a result of past events and it is probable that there
will be an outflow of resources.

(b) Contingent Liabilities are shown by way of notes to the Accounts in respect of obligations available, their e>M'e,u e at the Balance Sheet date is

considered not probable. ^ ^ ^ / S

_(c)_A_Contin^ent_Asse^ not recognised in the Accounts, f J _v

r/trYvC&VA.[« ( Vis \ ra I

1.13 Segment Reporting

A. Business Segments:

Brib'd on the guiding principles given in Accounting Standard 17 (AS -17) on Segment Reporting issued by ICA1, the Company has Three reportable Business Segment Le
contractual maintenance work and business of Interior work (EPQ and Car Rental. The company has started its interior work (EPQ segment during the F.Y. 2022 23 and Car
Rental Segment during the FY 2024-25. Accordingly, the figures appearing in th»*se finaiu ial statements relate to the Company's the^e three Busin* ss Segment.

B. Geographical Segments:

The Company activities / operations are confined to India and as such there is only one geographical segment. Actordingly, the figures appearing in these financial statements
relate to the Company's single geographic al segment.

NOTE 2B: Terny'righls attached to equity shares:

The Company has only one class of equity shares having a par value of Rs 10 per share. Holder of each equity share is entitled to one vote.

In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the Company, after
distribution of aU preferential amounts. The distribution to equity shareholders will be in proportion to the number of equity shares held by
the shareholders.

NOTE 29 - Contingent Liabilities not provided for

Contingent Liabilities are not recognized but are disclosed in the notes
Contingent liability:

Bank Guarantee (Performance BG) - Rs. 302.30 Lakhs (out of this Rs. 16.23 Lakhs provided on behalf of EC Wheel India (P)
Ltd) .3-====^.

Guarantor of Subsidiary against bank loan Rs. 4,197.26 Lakhs _ _

[if X

NOTE 30 -

Medium Enterprises Development Act, 2006 and hence disclosures has been made only for the parties from whome the
declaration has been received. In respect of other vendors from whom declaration has not been received disclosure has not
been made for those which have not been received disclosure has not been made.

NOTE 31 - Parly's Balance with respect to the Trade Receivables, Trade & Other Payables, Loans & advances are subject to
confirmation/reconciliation. In the opinion of management , the same are receivable/ payable as stated in the books of
accounts. Hence, no effect on tire profitability due to the same for the year under review.

Notes:

1. The Company undertakes tire following activities in the nature of Corporate social responsibility (CSR):

a. Promoting education, including special education and employment enhancing vocational skills, especially among
children, women, and elderly.

b. Promotion of health care, including preventive health care and sanitation.

c. Measures for the benefit of armed forces veterans, war widows, and their dependents.

2. CSR expenses for the current year includes excess provision for earlier year which has been adjusted in current year.

For. JAY GUPTA & ASSOCIATES For & on Behalf of Board of Directors

(Erstwhile Gupta Agarwal & AssocigJg&)=sss~ r\ A (\ f\

Chartered Accountants I /I (I /)

_v........—\6JL X ^fWi

- J7fr§tlANKER GUPTA Uj MAHPNDrSTBT^XL "CtyRISH BINDAL

(Partner) Managing Director Director

.Membership No. 059535 ----DIN"00484964 DIN:004S4979

UDIN: 25059535BMHBZG8210^=^^^

Place: Kolkata ‘^*4

Date: May 30,2025 XPARUlPA DAS^ MOHIT AGARWAL

CS (Mem. No. A-42450) CFO