1.13 Provisions, Contingent Liabilities & Contingent
Assets

A provision is recognized when the company has a
present obligation as a result of past event and it is
probable that an outflow of resources will be required
to settle the obligation, in respect of which reliable
estimate can be made. Provisions (excluding retirement
benefits) 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 disclosed in respect of
possible obligations that have arisen from past events
and the existence of which will be confirmed only by
the occurrence or non-occurrence of future events not
wholly within the control of the Company. When there
is an obligation in respect of which the likelihood of
outflow of resources is remote, no provision or disclosure
is made.

A contingent asset is neither recognized nor disclosed
in the financial statement.

1.14 Cash Flow Statements

Cash Flows are reported using the indirect method,
whereby profit/ (loss) before extraordinary items and

tax is adjusted for the effects 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.

1.15 Cash & Cash Equivalent

Cash and cash equivalents comprise cash at bank
and in hand and short-term investments with original
maturity of three months or less, which are subject to an
insignificant risk of changes in value. For the purpose of
the statement of cash flows, cash and cash equivalents
consist of cash and short-term deposits, as defined
above, net of outstanding bank overdrafts as they are
considered an integral part of the company's cash
management.

1.16 Earnings per Share

Basic and diluted earnings per share are 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. The numbers
of equity shares are adjusted for share splits and bonus
shares, as appropriate.

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

1.17 Segment Reporting

The accounting policies used in the preparation of the
financial statements of the company are also applied for
segment reporting. Revenue and expenses have been
identified to segments on the basis of their relationship
to the operating activities of the segment. Revenue and
expenses which relates to the enterprise as a whole
and are not allocable to segments on a reasonable
basis, have been included under" Unallocated income/
expenses".

Accent Microcell Limited has 3 units. Thus the
company shall report as per its geographical location
of productions in accordance with AS-17.

1.18 Employee Benefits

Retirement benefit in the form of Provident Fund is a
defined contribution scheme and the contributions to
the scheme are charged to the Profit and Loss Account
of the year when the contributions to the respective
funds are due. There are no other obligations other than
the contribution payable to the respective trusts.

Gratuity liability is a defined benefit obligation and
is provided on the basis of an actuarial valuation on

projected unit credit method made at the end of each
financial year.

Leave encashment is recognized as a liability as per
rules of the company. Accumulated leave can be availed
at any time during the tenure of employment but can be
encashed only on the completion of service. Liability for
the same is recognized on accrual basis.

Actuarial gains / losses are immediately taken to the
profit and loss account and are not deferred.

1.19 Current and Non Current Classification

The Company presents assets and liabilities in
the Balance Sheet based on current / non-current
classification.

An asset is classified as current if it satisfies any of the
following criteria:

a) It is expected to be realized or intended to be sold
or consumed in the Company's normal operating
cycle,

b) It is held primarily for the purpose of trading,

c) It is expected to be realized within twelve months
after the reporting period, or

d) I t is a cash or cash equivalent unless restricted
from being exchanged or used to settle a liability
for atleast twelve months after the reporting period.

All other assets are classified as non-current.

An liability is classified as current if it satisfies any
of the following criteria:

a) it is expected to be settled in the Company's normal
operating cycle,

b) it is held primarily for the purpose of trading,

c) it is due to be settled within twelve months after the
reporting period

d) there is no unconditional right to defer the
settlement of the liability for at least twelve months
after the reporting period

The Company classifies all other liabilities as non-current.
Current liabilities include current portion of non-current
financial liabilities.

Deferred tax assets and liabilities are classified as
non-current assets and liabilities.

The operating cycle is the time between the acquisition
of assets for processing and their realization in cash and
cash equivalents. The Company has identified twelve
months as its operating cycle.

Notes

(i) The estimates of future salary increases, considered in actuarial valuation, takes account of inflation, seniority,
promotion and other relevant factors such as supply and demand in the employment market. The above
information is certified by Actuary.

(ii) The expected rate or return on plan assets is determined considering several applicable factors, mainly
composition of Plan assets held, assessed risks, historical return on plan assets and the Company's policy for
plan assets management.

(iii) Amounts for the current and previous four periods as per Para 120(n)(i) of Accounting Standard 15 "Employee
Benefits" (Revised, 2005) are as follows:

II Defined Contribution Plans

(i) Provident Fund is a defined contribution scheme established under a State Plan. Total employer's contribution
to provident fund during the current period is '8.71 Lakhs (Previous Year '8.82 Lakhs) & Pension Scheme
is '19.13 Lakhs (Previous Year '18.18 Lakhs).

29) Utilisation of IPO Proceeds

During the FY 23-24 Company completed its Initial Public Offering ('IPO') of 56,00,000 equity shares of face value of ' 10
each at an issue prices of ' 140 per share (including share premium of ' 130 per share) on National Stock Exchange SME
("NSE SME") on December 15, 2023.

Consequent to allotment Pursuant to fresh issue, the paid-up equity share capital of the Company stands increased from
' 1,544.30 lakhs consisiting of 1,54,43,000 equity shares of ' 10 each to ' 2,104.30 lakhs consisting of 2,10,43,000 equity
shares of ' 10 each.

The total provisional issue related expenses incurred of ' 610.29 Lakhs has been adjusted against securities premium.
The breakup of IPO proceeds from fresh issue is summarized below:

Note: Pursuant to the provisions of section 52(2)(c) of the Companies Act, 2013., the entire expenses of issue of shares
through IPO has been netted off from the Securities Premium Account.

Out of Net IPO proceeds which were unutilized as at March 31,2026, '.40.41 Lakhs is invested in Fixed deposit and
balance of '. 2.31 Lakhs is laying in Current Account

30 Utilisation of Right Issue Proceeds

During the financial year under review, the Company raised funds by way of a Rights Issue of equity shares to its existing
shareholders in accordance with applicable provisions of the Companies Act, 2013 and Securities and Exchange Board
of India regulations.

The Proceeds from Right Issue is of '. 3,977.13 Lakhs, equity shares of face value of ' 10 each at an issue prices of
' 135 per share (including share premium of ' 125 per share) on National Stock Exchange SME ("NSE SME") on July,05
2025

31.5 Other Statutory Information

a) Details of benami property held: No proceedings have been initiated on or are pending against the Company
for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made
thereunder.

b) Registration of charges or satisfaction with Registrar of Companies (ROC): The company does not have any
creation or satisfaction of charges which is yet to be registered with ROC beyond the statutory period.

c) Details of crypto currency or virtual currency: The company has not traded or invested in crypto currency or virtual
currency during the current or previous year.

d) Utilisation of borrowed funds and share premium: No funds have been advanced or loaned or invested (either
from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other
person or entity, including foreign entities ("Intermediaries") with the understanding, whether recorded in writing
or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate
Beneficiaries). The Company has not received any fund from any party(Funding Party) with the understanding that
the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf
of the Company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries.

e) Undisclosed income: There is no income surrendered or disclosed as income during the current or previous year
in the tax assessments under the IncomeTax Act, 1961, that has not been recorded previously in the books of
account.

f) Wilful defaulter: The company has not been declared wilful defaulter by any bank or financial institution or other
lender.

g) Compliance with number of layers of companies: The company has complied with the number of layers prescribed
under the Section 2(87) of the Companies Act, 2013 read with Companies (Restriction on number of layers) Rules,
2017.

h) Valuation of Property Plant & Equipment, intangible asset: The company has not revalued its property, plant and
equipment or intangible assets or both during the current or previous year.

i) The company has taken borrowings from Banks on the basis of security of current assets. Quarterly returns \
statements of current assets filed by the company with banks are in agreement with the books of accounts subject
to minor deviations which are not material.

j) Relationship with struck off companies: The company has no transactions with the companies struck off under
Section 248 of the Companies Act, 2013 or Section 560 of the Companies Act, 1956.

k) Utilisation of borrowings availed from banks and financial institutions: The borrowings obtained by the company
from banks and financial institutions have been applied for the purposes for which such loans were taken.

31.6 Balances of Trade Receivables, Trade Payables, Loans & Advances, Unsecured Loans etc. are subject to confirmation
and reconciliation, if any.

31.7 In the opinion of Board of Directors; Current Assets, Loans & Advances (Including Capital Advances) have a value on
realization in the ordinary course of business at least equal to the amount at which they are stated, Adequate Provisions
have been made in the accounts for all the known liabilities.

31.8 On November 21, 2025, the Government of India notified the four labor codes - the Code on Wages, 2019, the Industrial
Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions
Code, 2020 (collectively referred to as "the Labour Codes"). The Ministry of Labour and Employment published draft
Central Rules and FAQs to enable the assessment of the financial impact due to changes in regulations. The Company has

assessed the impact of changes in regulations and recognised a provision towards past service cost on gratuity payable
to employees amounting to ' 37.78 Lakhs during the year ended March 31, 2026, which is included under "Employee
benefit expense". The Company will continue to monitor the finalisation of Central/ State Rules and clarifications from
the Government on other aspects of the Labour Code and will provide appropriate accounting effect of such events as
needed.

31.9 The Company uses an accounting software "Tally ERP" for maintaining its books of account which has a feature of
recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded
in the accounting software.

Further, as per the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 became applicable from 1^st April, 2023,
the reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 regarding the preservation of audit trail as
per the statutory requirements for record retention is applicable for the financial year ending 31^st March, 2026. The Company
has preserved the audit trail in accordance with the applicable statutory requirements.

31.10 The Company evaluates events and transactions that occur subsequent to the balance sheet date but prior to the financial
statements to determine the necessity for recognition and/or reporting of any of these events and transactions in the
financial statements. As of May 12, 2026 there were no subsequent events to be recognized or reported that are not
already disclosed.

31.11 Previous Year Figures are regrouped / reclassified wherever required in order to make it comparable in line current
period.