(B) Terms and rights attached to equity shares
Equity Shares

* The Company has only one class of Equity Shares having a par value of Re. 10/- per share. Each holder of Equity Share is entitled to one vote per share.

** 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 all preferential amounts. The distribution will
be in proportion to the number of equity shares held by the shareholders.

Related party Transactions

(A) There are no related party transactions during the year.

f) Sundry debtors, Sundry Creditors, Loan & Advances have been taken at their book value and are subject to
confirmation and reconcilation.

g) Loans and Advances are considered good in respect of which company does not hold any security other than
personal guarantee of persons.

h) In the opinion of the management and to the best of the knowledge and belief, the value of realization of current
assets, Loans & Advances in the ordinary course of business would not be less than the amount stated in the Balance
sheet. The provision of all known liabilities is adequate and is neither in excess nor short of the amount reasonably
necessary. The Management has not recognized certain interest on loans as the same has not yet shown in 26AS of the
Income Tax. The impact of the same (if any) will be taken care at the time of filing Income tax Return.

i) The Company did not have any long-term contracts including derivative contracts for which there were any material
forseable losses.

j) During the current year the Company has not made any transaction involving payment of foreign currency.

k) Previous year figures have been regrouped and rearranged, wherever found necessary, to confirm the current year's
classification.

Note 15: Other Disclosure

a) Segment reporting :

The Company is operating in Education, Segment so these financial statements are reflective of the information
required by Ind AS 101.

b) There are Micro, Small and Medium Enterprises, to whom the Company owes dues, which are outstanding for
more than 45 days as at 31st March, 2026.This information as required to be disclosed under the Micro, Small and
Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on

c) Disclosures as required by Indian Accounting Standard (Ind AS) 37:- Provisions, Contingent liabilities
and Contingent assets

Nature of provision (Provision for contingencies)

Income Tax demand Rs.5931090/- for AY 2013, Rs.320830/- for AY 2016, Rs. 459130/- for AY 2010, Rs.
4202910/- AY 2012, Rs. 4652540/- AY 2015, Rs. 4199300/- AY 2014, Rs. 2642470/- AY 2011, Rs.536570/- AY
2018 has raised by the department although company do not agree with the demands and the Company is doing
efforts for early disposal of the cases. Also there is some TDS liability reflected in default summary online portal. Rs.
180 AY 2020, Rs. 180 AY 2021, Rs. 200 AY 2022 and Rs. 5000 AY 23

(iii) Director or Key Mangerial personel ( KMP)

Mr. Monendra Srivastava (Director) (resigned w.e.f. 10.07.2025)

Ms. Himani Sharma (Director)

Ms. Ruchi Sharma (Director) (resigned w.e.f. 09.09.2025)

Ms. Anubha Chauhan (Independent Director) (appointed w.e.f. 10.07.2025)

Ms. Sushma Jain (Director) (resigned w.e.f. 14.11.2025)

Mr. Prasanna Laxmidhar Mohapatra (Director) (appointed w.e.f. 14.11.2025)

Mr. Rohan Mohan Agarwal (Managing Director) (appointed w.e.f. 28.08.2025)

Mr. Ramanuj Murlinarayan Darak (Independent Director) (appointed w.e.f. 14.11.2025)

Mr. Amit Kumar (Company Secretary) (resigned w.e.f 11.04.2025)

Ms. Deepali Mahapatra (Company Secretary) (resigned w.e.f. 09.09.2025)

Ms. Nidhika Bharti (Company Secretary) (appointed w.e.f 14.11.2025)_

The management assessed that cash and cash equivalents, trade receivables, other bank balances and trade payables approximate their carrying amounts largely due to the
short-term maturities of these instruments. The fair value of the financial assets and liabilities is included at the amount at which the instrument could be exchanged in a
current transaction between willing parties, other than in a forced or liquidation sale.

The Company determines fair values of financial assets and financial liabilities by discounting the contractual cash inflows/ outflows using prevailing interest rates of
financial instruments with similar terms. Ilie initial measurement of financial assets and financial liabilities is at fair value. The fair value of investment is determined using
quoted net assets value from the fund. Further, the subsequent measurement of all financial assets and liabilities (other than investment in mutual funds) is at amortised cost,
using the effective interest method.

17 Financial risk management objectives and policies

The Company’s principal financial liabilities comprise trade payables, employee related liabilities, etc. The main purpose of these financial liabilities is to finance the
Company’s operations. 'Hie Company’s principal financial assets include trade and other receivables, cash and cash equivalents, security deposits, etc. that derive directly
from its operations.

The Company is exposed to market risk, credit risk and liquidity risk. The company's senior management oversees the management of these risks. The company's senior
management is responsible for formulating an appropriate financial risk governance framework for the Company and periodically reviewing the same. Hie company's senior
management ensures that financial risks are identified, measured and managed in accordance with the Company’s policies and risk objectives. The company's senior
management reviews and agrees policies for managing each of these risks, which are summarised below.

Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market prices comprise three types
of risk: interest rate risk, foreign currency risk and price risk. Financial instruments affected by market risk include fixed deposits and FVTPL investments.

(a)

(i) Interest Rate Risk

The company does not have borrowings or significant interest bearing assets. So, the Company is not exposed to such risk.

(ii) Foreign currency risk

The Indian Rupee is the Company’s most significant currency. As a consequence, the Company’s results are presented in Indian Rupee. Foreign currency risk is the risk that
fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company transacts business majorly in local
currency and there is no significant foreign currency transactions, therefore do not pose a significant foreign currency risk on the company.

Credit Risk

(b) Credit risk is the risk that counterparty will not meet its
Trade receivables

Customer credit risk is managed by each business unit subject to the Company’s established policy, procedures and control relating to customer credit risk management.
Outstanding customer receivables are regularly monitored. An impairment analysis is performed at each reporting date on an individual basis for major clients. The
maximum exposure to credit risk at the reporting date is primarily from trade receivables amounting to Rs.17.39 crore for the F.Y. 2021-22 and are typically unsecured.

Financial instruments and cash deposits

Credit risk from balances with banks and financial institutions is managed by the Company’s treasury department in accordance with the Company’s policy. Investments of
surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. The limits are set to minimise the concentration of risks
and therefore mitigate financial loss through counterparty’s potential failure to make payments.