B.7 Provisions, Contingent Liabilities and Contingent Assets

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of
a past event, it is probable that the Company will be required to settle the obligation, and a reliable
estimate can be made of the amount of the obligation.

The amount recognised 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.

When some or all of the economic benefits required to settle a provision are expected to be recovered
from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursements will
be received and the amount of the receivable can be measured reliably.

Contingent liability is disclosed for possible obligations which will be confirmed only by future events not
within the control of the Company or present obligations 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 since this may result in the recognition of income that may never
be realized.

B.8 Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the
contractual provisions of the instruments.

Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are
directly attributable to the acquisition or issue of financial assets and financial liabilities (other than
financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from
the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.
Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognised immediately in profit or loss.

Financial assets:

All regular way purchases or sales of financial assets are recognised and derecognised on a trade date
basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of
assets within the time frame established by regulation or convention in the marketplace.

Classification of financial assets

The financial assets are initially measured at fair value. Transaction costs that are directly attributable to
the acquisition of financial assets are added to the fair value of the financial assets on initial recognition.

After initial recognition:

(i) Financial assets (other than investments) are subsequently measured at amortised cost using the
effective interest method.

Effective interest method is a method of calculating the amortised cost of a debt instrument and of
allocating interest income over the relevant period. The effective interest rate is the rate that exactly
discounts estimated future cash receipts (including all fees and points paid or received that form an
integral part of the effective interest rate, transaction costs and other premiums or discounts) through
the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying
amount on initial recognition.

Investments in debt instruments that meet the following conditions are subsequently measured at
amortised cost:

• The asset is held within a business model whose objective is to hold assets in order to collect
contractual cash flows; and

• the contractual terms of the instrument give rise on specified dates to cash flows that are solely
payments on principal and interest on the principal amount outstanding.

Income on such debt instruments is recognised in profit or loss and is included in the "Other Income".

The Company has not designated any debt instruments as fair value through other comprehensive
income.

(ii) Financial assets (i.e. investments in instruments other than equity of subsidiaries) are subsequently
measured at fair value.

Such financial assets are measured at fair value at the end of each reporting period, with any gains (e.g.
any dividend or interest earned on the financial asset) or losses arising on re-measurement recognised in
profit or loss and included in the "Other Income".

Investments in equity instruments of subsidiaries

The Company measures its investments in equity instruments of subsidiaries at cost in accordance with
Ind AS 27. At transition date, the Company has elected to continue with the carrying value of such
investments measured as per the previous GAAP and use such carrying value as its deemed cost.

Impairment of financial assets:

A financial asset is regarded as credit impaired when one or more events that may have a detrimental
effect on estimated future cash flows of the asset have occurred. The Company applies the expected
credit loss model for recognising impairment loss on financial assets (i.e. the shortfall between the
contractual cash flows that are due and all the cash flows (discounted) that the Company expects to
receive).

De-recognition of financial assets:

The Company de-recognises a financial asset when the contractual rights to the cash flows from the asset
expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of
the asset to another party. If the Company neither transfers nor retains substantially all the risks and
rewards of ownership and continues to control the transferred asset, the Company recognises its
retained interest in the asset and an associated liability for amounts it may have to pay. On de¬
recognition of a financial asset in its entirety, the difference between the asset's carrying amount and the
sum of the consideration received and receivable is recognised in the Statement of profit and loss.

Financial liabilities and equity instruments

Equity instruments

Equity instruments issued by the Company are classified as equity in accordance with the substance and
the definitions of an equity instrument. An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities.

Financial liabilities

All financial liabilities are subsequently measured at amortised cost using the effective interest method.
The carrying amounts of financial liabilities that are subsequently measured at amortised cost are
determined based on the effective interest method. Interest expense that is not capitalised as part of
costs of an asset is included in the "Finance Costs".

The effective interest method is a method of calculating the amortised cost of a financial liability and of
allocating interest expense over the relevant period. The effective interest rate is the rate that exactly
discounts estimated future cash payments (including all fees and points paid or received that form an
integral part of the effective interest rate, transaction costs and other premiums or discounts) through
the expected life of the financial liability, or (where appropriate) a shorter period, to the net carrying
amount on initial recognition.

De-recognition of financial liabilities

The Company de-recognises financial liabilities when, and only when, the Company's obligations are
discharged, cancelled or have expired. An exchange between with a lender of debt instruments with
substantially different terms is accounted for as an extinguishment of the original financial liability and
the recognition of a new financial liability. Similarly, a substantial modification of the terms of an existing
financial liability (whether or not attributable to the financial difficulty of the debtor) is accounted for as
an extinguishment of the original financial liability and the recognition of a new financial liability. The
difference between the carrying amount of the financial liability derecognised and the consideration paid
and payable is recognised in profit or loss.

B. 9 Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to equity
shareholders by the weighted average number of equity shares outstanding during the year. For the
purpose of calculating diluted earnings per share, the net profit or loss for the year attributable to equity
shareholders and the weighted average number of shares outstanding during the year are adjusted for
the effects of all dilutive potential equity shares.

C. Critical Accounting judgements and key sources of estimation uncertainty

The preparation of financial statements in conformity with Ind AS requires the Company's Management
to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities
recognised in the financial statements that are not readily apparent from other sources. The judgements,
estimates and associated assumptions are based on historical experience and other factors including
estimation of effects of uncertain future events that are considered to be relevant. Actual results may
differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates (accounted on a prospective basis) and 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 of the
revision affects both current and future periods.

The following are the key estimates that have been made by the Management in the process of applying
the accounting policies:

Fair value measurement of financial instruments

When the fair values of financial assets and financial liabilities recorded in the balance sheet cannot be
measured based on quoted prices in active markets, their fair value are measured using valuation
techniques. The inputs to these models are taken from observable markets where possible, but where
this is not feasible, a degree of judgement is required in establishing fair values. Judgements include
considerations of inputs such as liquidity risk, credit risk and volatility. Changes in assumptions relating to
these factors could affect the reported fair value of financial instruments.

Allowance for doubtful trade receivables

Trade receivables do not carry any interest and are stated at their nominal value as reduced by
appropriate allowances for estimated irrecoverable amounts.

Estimated irrecoverable amounts are derived based on a provision matrix which takes into account
various factors such as customer specific risks, geographical region, product type, currency fluctuation
risk, repatriation policy of the country, country specific economic risks, customer rating, and type of
customer, etc.

Individual trade receivables are written off when the management deems them not to be collectable.
Defined benefit plan

The cost of the defined benefit plans and other post-employment benefits and the present value of the
obligation are determined using actuarial valuations. An actuarial valuation involves making various
assumptions that may differ from actual developments in the future. These include the determination of
the discount rate, future salary increases, mortality rates and future pension increases. Due to the
complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly
sensitive to changes in these assumptions. All assumptions are reviewed at each reporting date.

The parameter that is subject to change the most is the discount rate. In determining the appropriate
discount rate, the management considers the interest rates of government bonds in currencies consistent
with the currencies of the post-employment benefit obligation and extrapolated as needed along the
yield curve to correspond with the expected term of the defined benefit obligation.

The mortality rate is based on publicly available mortality tables. Those mortality tables tend to change
only at intervals in response to demographic changes. Future salary increases are after considering the
expected future inflation rates for the country.

Note 3.3 : Capital Management

For the purpose of the company's capital management, capital includes issued equity capital and all other equity reserves
attributable to the equity holders of the Company. The primary objectives of the Company's capital managmement is to ensure
that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise return to
stakeholders through the optimisation of the debt and equity balance.

The Company determines the amount of capital required on the basis of annual planning and budgeting and corporate plan for
working capital, capital outlay and longterm product and strategic involvements. The funding requirements are met through
internal accruals and a combination of both long-term and short-term borrowings.

The Company monitors the capital structure on the basis of total debt (long term and short term) to equity and maturity profile

Note 3.4 : Financial Risk Management

In course of its business, the Company is exposed to certain financial risks that could have significant influence on the Company's
The Board of Directors reviews and approves risk management framework and policies for managing these risks and monitors

(i) Market Risk

Market risk is the risk that changes in market prices, liquidity and other factors that could have an adverse effect on realizable

(ii) Credit Risk

Credit risk refers to the risk that a counterparty or customer will default on its obligation resulting in a loss to the company.
Credit risk encompasses both, the direct risk of default and the risk of deterioration of creditworthiness as well as concentration
Trade receivables consist of a large number of customers, spread across diverse industries and geographical areas. The Company

Note 3.8 : Other Notes

1. The company named "Plus Care International Limited" has amalgamated in One Global Service Provider
Limited through merger order by National Company Law Tribunal, Mumbai Bench Court II vide order No.
CP(CAA)/ 150 (MB) of 2024 in CA(CAA)/11(MB) 2024 dated 25th March, 2025. The financial statement for the
period ended 31st March, 2025 has been prepared considering the Merger Effect.

2. Outstanding Balance of unsecured loans, borrowings, trade receivables, trade payables and any other
outstanding balances including all squared up accounts are subject to confirmation and reconciliation.

5. Additional Regulatory Information

a) The Company does not have any benami property where any proceedings have been initiated on or are
pending against the Company for holding benami property under the Benami Transactions (Prohibitions) Act,
1988 (45 of 1988) 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 has not entered into any scheme of arrangement which has an accounting impact on current or
previous financial year.

d) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:

- directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or
on behalf of the Company (Ultimate Beneficiary) or

- provide any guarantee, security or the like to or on behalf of the ultimate beneficiary.

e) 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

- 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

- provide any guarantee, security or the like on behalf of the ultimate beneficiaries.