(o) Provisions, Contingent Liabilities and Contingent
Assets

A provision is recognized when an enterprise has a
present obligation as a result of past event; it is probable

that an outflow of resources will be required to settle the
obligation, in respect of which a reliable estimate can be
made. Provisions are not discounted to its present value
and are determined based on best estimate required to
settle the obligation at the balance sheet date. These
are reviewed at each balance sheet date and adjusted to
reflect the current best estimates.

Contingent liabilities are not recognised in the statement
of profit and loss but disclosed in the notes of financial
statement. Disclosure of contingent liability is made
when there is a possible obligation arising from past
events, the existence of which will be confirmed only
by the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control
of the Company or a present obligation that arises
from past events where it is either not probable that an
outflow of resources embodying economic benefits will
be required to settle or a reliable estimate of amount
cannot be made.

Contingent assets neither recognised in the statement
of profit and loss not disclosed in the notes to financial
statement.

(p) Cash and Cash Equivalents

Cash and cash equivalents for the purposes of financial
statements comprise cash with banks and cash in hand.
These are highly convertible in cash and are subject to
insignificant risk of changes in value.

(q) Cash Flow Statement

Cash Flows are reported using the indirect method,
whereby profit / (loss) before tax is adjusted for the
effect of transactions of non-cash nature and any
deferrals or accruals of past or future cash receipts or
payments. The cash flows from operating, investing
and financing activities of the Company are segregated
based on the available information.

(r) Outstanding Dues of Micro & Small Enterprises

Dues outstanding to Micro & Small Enterprises Creditors
are being recognized separately in the books of the
company and payment of such outstanding dues are

being made within the prescribed time limit i.e., within
45 days. In case of any delay of such payment, Interest
is being levied as prescribed by the Micro, Small and
Medium Enterprises Development Act, 2006 (MSMED
Act).

(s) Dividend

The Board, as they deem fit, may declare the interim
dividend, one or more times in a financial year in line with
its Dividend policy. This would be in order to supplement
the annual dividend or in exceptional situations. Whereas,
the final dividend is paid once for the financial year
after the annual accounts are prepared. The Company
may consider declaring and paying dividend subject to
availability of profits after providing for the expenses,
depreciation and other necessary deductions and after
complying with other applicable statutory provisions of
the Companies Act, 2013 and to be accounted accordingly.

The final dividend on shares is recorded as a liability on
the date of approval by the shareholders and interim
dividends are recorded as a liability on the date of
declaration by the Company's Board of Directors. Income
tax consequences of dividends on financial instruments
classified as equity will be recognized according to where
the entity originally recognized those past transactions
or events that generated distributable profits.

The Company declares and pays dividends in Indian
rupees. Companies are required to pay/distribute
dividends after deducting applicable taxes. The
remittance of dividends outside India is governed by
Indian law on foreign exchange and is also subject to
withholding tax at applicable rates.

(t) Employee Stock Option Plan (ESOP)

The Company recognizes compensation expense
relating to share-based payments in net profit based on
estimated fair-values of the awards on the grant date.
The estimated fair value of awards is recognized as an
expense in the statement of profit and loss on a straight¬
line basis over the requisite service period for each
separately vesting portion of the award as if the award
was in-substance, multiple awards with a corresponding
increase to share options outstanding account.

1.8 Issue of Bonus Shares:-

a. The Company issued fully paid up 9,999,000 Equity Shares of INR 10 each to the shareholders during the Financial Year 2023-24 (Financial
Year 2022-23: Nil).

b. The Company issued fully paid up 1,000,000 Equity Shares of INR 10 each to the shareholders during the Financial Year 2021-22 (Financial
Year 2020-21: Nil).

1.9 Employee Stock Option Plan (ESOP):-

During the Financial Year 2023-24, the Company adopted an Employee Stock Option Plan 2023 (ESOP 2023) which is duly approved by its
shareholders in its meeting held on 16th October 2023 for granting option not exceeding 2,10,000 (Previous Year: Nil) to its employees. As on
31st March 2025, total 195,000 of such options are granted to the employees of the Company (Previous Year: Nil).

During the year from April 1, 2023 to March 31, 2024, Company issued 9,999,000 (Previous Year: Nil) fully paid Bonus Shares
of Rs. 10/- each in the ratio of 9 Equity Shares for every 1 Equity Shares. Weighted Average Number of Equity Shares are
adjusted for the year from April 1, 2023 to March 31, 2024 in accordance with the Accounting Standard - 20 (AS-20) on
Earning Per Share.

4. Taxes on Income

In accordance with the Accounting Standard - 22 (AS-22), regarding 'Accounting for Taxes on Income', issued by the
Institute of Chartered Accountants of India, the cumulative tax effects of significant timing differences, that resulted in
Deferred Tax Assets & Liabilities and description of item thereof that creates these differences are as follows:

6.7 Company does not have any borrowings (Previous Year: Nil) from banks and financial institutions for the specific purpose
as at the Balance Sheet date which is not utilized for that purpose.

6.8 In the opinion of the Board, all Assets (other than Property, Plant and Equipment and Intangible Assets) and Current
Investments, if any, has a realisable value in the ordinary course of business which is equal to or more than value stated in
the Balance Sheet of Current Period and immediately Previous Year, unless stated otherwise.

6.9 There is no Immovable Property (Previous Year: Nil) as on the Balance Sheet date, title deed of which is not held in the name
of the Company.

6.10 Company has not revalued its Property, Plant and Equipment during the period (Previous Year: Nil).

6.12 In the opinion of the management, Current Assets and Loans and Advances are of the value stated, if realized in ordinary
course of business and provision for all liabilities are adequate.

6.13 Company does not have any Capital Work in Progress or Intangible Assets under development at the end of the current
period (Previous Year: Nil).

6.14 There are no proceedings which have been initiated or pending against the Company for holding any benami property
under Benami Transactions (Prohibition) Act, 1988 (Previous Year: Nil).

6.15 Company has filed quarterly returns or statements, if required or asked by the bank, of current assets with the bank or
financial institution which, in the view of management, are in agreement with the books of accounts in current period and
previous year.

6.16 The Company has not been declared as willful defaulter by any bank or financial institution or other lender during the
current period and previous year.

6.17 In the opinion of the management, the Company does not have any transaction with any struck off Companies during the
current period and previous year.

6.18 In the opinion of the management, there is no charge or satisfaction of charge, which is yet to be registered with the
Register of Companies during the current period and previous year.

6.19 Company has complied with the number of layers prescribed under Section 2(87) of Companies Act, 2013 read with
Companies (Restriction on number of Layers) Rules, 2017 during current period and previous year.

6.20 The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other
sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the
understanding (whether recorded in writing or otherwise) that the Intermediary shall:

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of
the company (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

6.21 There is no undisclosed income during the year (Previous Year: Nil) which is not recorded in the books of accounts that has
been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

8. Long Term and Short-Term Borrowings (Secured)

Company has secured Loan (including current maturities of long-term loans) of INR 73.23 (Previous Year: INR 89.30) for
purchase of Assets which is secured against respective assets. Loans are repayable in monthly instalments.

There is no default by the company during the period (Previous Year - Nil) in repayment of Loan and interest thereon which
is due for payment.

16. There are no discounting operations during the year (Previous Year: Nil).

17. General

17.1 Amounts of previous year have been regrouped / rearranged to reflect true and fair view of the financial statements.

17.2 Balances of Sundry Debtors, Creditors, Loans, Deposits, Advances are subject to confirmation, reconciliation and
adjustments, if any.

17.3 All amounts have been rounded-off to nearest Lakhs Indian Rupees upto two decimal places, except information related to
number of shares and per share data, unless otherwise indicated.

17.4 Some small amounts may be represented by "Zero" or a "-" after conversion of amounts from absolute number to Lakhs
Indian Rupees due to effect of rounding off.

For S I G M A C & Co. For and on behalf of the Board

Chartered Accountants
Firm Reg. No. 116351W

Nitesh Agarwalla Rinku Agarwalla

Rajeev Gupta Managing Director Whole Time Director

Partner and Chairman and CFO

M.No: 513388 DIN No: 07468522 DIN No: 09360573

Date: 30th May 2025 Shiwani

Place: Gurugram, Haryana Company Secretary