2.16 Provisions, contingent liabilities and contingent assets

Provision is recognized when there is a present obligation as a result of a past event that probably requires an outflow of resources and a reliable
estimate can be made of the amount of the obligation. Disclosure for contingent liability is made when there is a possible obligation or a present
obligation that may, but probably will not, require an outflow of resources. No provision is recognized or disclosure for contingent liability is
made when there is possible obligation or a present obligation and the likelihood of outflow of resources is remote. Contingent Asset is neither
recognized nor disclosed in the financial statements.

2.17 Cash Flow statement and Cash and Cash equivalents

Cash Flows are reported using the Indirect method, whereby profit before tax is adjusted for the effects of transactions of a non-cash nature, any
deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing
cash flows. Cash and cash equivalents include cash on hand and balances with banks in current accounts with necessary disclosure of cash and
cash equivalent balances that are not available for use by the company.

3. Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements in conformity with Ind AS requires management to make estimates, judgments and assumptions.
These estimates, judgments and assumptions affect the application of accounting policies and the reported amounts of assets and liabilities, the
disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the
period. Application of accounting policies that require critical accounting estimates involving complex and subjective judgments and the use of
assumptions in these financial statements have been disclosed in note. Accounting estimates could change from period to period. Actual results
could differ from those estimates. Appropriate changes in estimates are made as management becomes aware of changes in circumstances
surrounding the estimates. Changes in estimates are reflected in the financial statements in the period in which changes are made and, if
material, their effects are disclosed in the notes to the financial statements.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in
which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both
current and future periods.

Information about such estimates and judgments are included in the relevant notes together with the basis of calculation for relevant line item in
the financial statements. Estimates and judgments are based on historical experience and other factors, including expectations of future events
that may have a financial impact on the company and that are believed to be reasonable under the circumstances

30.3. ADDITIONAL REGULATORY INFORMATION

30.3. a. Disclosure Not Applicable

The disclosure requirements with regard to the following regulatory information are not applicable to the company for the reasons stated
therein against the specified regulatory information disclosure requirement

iii) Fair Value of financial assets and liabilities measured at amortised cost

The carrying amounts of trade receivables, trade payables and cash and cash equivalents are considered to be the same as their fair values, due to
their short term and settlement on demand nature.

For all other financial assets and liabilities measured at amortised cost, the Company considers that their carrying amounts approximates their
fair values

Information about major customers Contributing 10 % or more to the Company's revenue

The sale revenue sale to three customers amounting to Rs.33380 Lakhs (Previous year two customers amounting to Rs.26521 Lakhs)
contributing more than 10% of the company's sale revenue in each case.

30.12. APPROVAL OF FINANCIAL STATEMENTS

The Financial statements were apporved for issue by the Board of Directors on 27.05.2025

30.13. FINANCIAL RISK MANAGEMENT OBJECTIVES

The Company prima facie is exposed to financial risks which is inclusive of Market risk, Interest rate risk ,Price risk, Credit risk and Liquidity
risk.

Market Risk : The substantial operations of the Company are into exports and imports and are subject to Foreign Currency Fluctuation risk.
The Company enters into Foreign Currency forward contracts based on underlying to mitigate such Flutucation risks. Further the Company is
also having natural hedge on account of exports exceeding imports.

The carrying amounts of the Company's foreign currency denominated monetary assets and monetary liabilities at the end of the reporting
period are as follows: . _ . . .

Interest Rate Risk: The Company's working capital borrowings are short term in nature and hence any fluctuation in market
interest rates would not impact the profitablity of the Company in terms of debt servicing and liquidating of such borrowings.

Price Risk: The price risk arises on account of holding marketable financial assets. The company's equity investmements forms
insignificant portion and hence any price fluctuation would not have any impact over the financial position of the company.

Credit Risk : Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing
to discharge an obligation. The credit risk in trade receivables is managed by selling goods to specific orders and reputed
customers . Exports are made against irrevocable letter of credits .

Domestic sales are largely against advance payments. However certain exceptions are made in specific cases .There are no other
financial assets carrying credit risk.

Liquidity Risk: Liquidity risk refers to the risk that the company cannot meet its financial obligations. The Company carries
substantial current assets to pay off short term obligations arising from working capital bank borrowings , trade payables and
other related liabilities .

Capital Management: The company manages its capital to ensure that it will continue to operate as a going concern while
maximising the return to stakeholders. The core focus is to safeguard and maintain the company's financial stablity and
independence. The fund requirements of the company are generally met through internal accruals. The working capital
borrowings are meant for agumenting current assets. Substantial capital assets and current assets are built and maintained

30.14.

Previous year's figures have been regrouped / reclassified, wherever necessary, to conform with the current period presentation.

As per our report of even date attached For and on behalf of the Board

For S. Krishnamoorthy & Co., Sd/_- Sd/_-

Ch^{artered Account}an^ts P.V. Chandran Dr.K.Venkatachalam

^Fi^rm ^Reg. ^N°. °°1^496S (Chairman and Managing Director) (Director)

(DIN : 00628479) (DIN : 01062171)

^Sd/- Sd/-

^(B Krishn^amoorthi⁾ EM. Nagasivam

Partner, Auditors (Director)

M^embership ^No. ⁰²⁰⁴³⁹ (din : 07894618)

Sd/- Sd/-

Place : Coimbatore Radheshyam Padia M.Vijayakumar

Date : 27.05.2025 (Company Secretary) (Chief Financial Officer)