xvi. Provisions and Contingent Liabilities:

a. Provisions: Provisions are recognised when there is a present obligation as a result of a past event, it is
probable that an outflow of resource's embodying economic benefits will be required to settle the obligation
and there is a reliable estimate of the amount of the obligation. Provisions are measured at the best estimate
of the expenditure required to settle the present obligation at the Balance Sheet date and are not discounted
to its present value.

b. Contingent liabilities: Contingent liabilities and commitments are not recognized but are disclosed in the
notes to financials.

c. Contingent Assets: Contingent Assets are not recognized in the financial statements since this may result in
the recognition of income that may never be realized.

xvii. Earnings per share:

Basic earnings per share is computed by dividing the net profit or loss for the period attributable to equity
shareholders by the weighted average number of equity shares outstanding during the period. Earnings considered
in ascertaining the Company's earnings per share is the net profit for the period after deducting any attributable
tax thereto for the period. The weighted average number of equity shares outstanding during the period and for

all periods presented is adjusted for events, such as bonus shares, other than the conversion of potential equity
shares, that have changed the number of equity shares outstanding, without a corresponding change in resources.

xviii. Cash and Cash Equivalents:

Cash and Cash equivalents in the cash flow statement includes Cash on hand, demand deposit with banks, other
balances with including short-term investments in Fixed Deposits with an original maturity of three months or
less.

g) Terms & Rights attached to Equity Shares

(i) The company has one class of equity shares having par value of ' 10/- (Rupees ten) each. Each equity
shareholder is entitled to one vote per equity share held. The shareholders are entitled to receive dividends,
if any, as declared by the Board of Directors and approved by the shareholders in accordance with the
provisions of the Companies Act, 2013.

(ii) In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the company
after distribution of all preferential amounts, in proportion to their shareholding

(iii) The equity shares are not repayable, except in the case of a buyback, reduction of capital, or winding up, in
accordance with the provisions of the Companies Act, 2013.

(iv) Every member of the company holding equity shares has the right to attend the General Meeting of the
company, to speak and vote at General Meetings in accordance with the provisions of the Companies Act,
2013. On a poll, the member shall have the right to vote in proportion to their share of the paid-up capital of
the company

(v) The Company has only one class of equity shares. All shareholders have equal rights, preferences and
privileges in respect of such shares and there are no restrictions attached to these shares except as provided
under the Companies Act, 2013.

h) Management Disclosure Notes:

(i) The Company has not issued any shares pursuant to a contract without payment being received in cash
in the current year.

(ii) There are no shares reserved for issue under employee stock options or other contracts/commitments.

(iii) There are no securities that are convertible into equity / preference shares.
iv) The company has not bought back any of it's share during the year

The Company has sought confirmations from its vendors regarding their registration under the Micro, Small and
Medium Enterprises Development Act, 2006 ("MSMED Act"). Based on the information available with the Company
as at 31 March 2026, the disclosures relating to amounts payable to Micro and Small Enterprises have been made
accordingly. Vendors from whom the required confirmations have not been received have been classified under
"Other than Micro and Small Enterprises". In the opinion of the management, the interest, if any, payable under the
MSMED Act is not expected to be material and accordingly no provision has been recognised.

Notes -

Certain motor vehicles recorded under the Property, Plant and Equipment of the Company are registered in the
names of the Directors of the Company. However, these vehicles are exclusively used for the business purposes of
the Company. The loan availed for acquisition of such vehicles has been taken by the Company servicing all loan
obligations, including principal and interest. Accordingly, the Company has recognized the motor vehicles as its
assets, capitalised the cost, and claimed depreciation thereon in accordance with applicable Accounting Standards.

Exceptional Items represent

For the year ended 31^st March, 2026
Impact on Labour Code

On 21^st November 2025, the Government of India notified provisions of 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, ('Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing
employee benefits during employment and post employment. The Labour Codes, amongst other things introduces
changes, including a uniform definition of wages and enhanced benefits. The Company has assessed the financial
implications of these changes which has resulted in increase in gratuity liability arising out of past service cost to
the tune of ' 52.25 Lakhs. Considering the impact arising out of an enactment of the new legislation is an event
of non-recurring nature, the company has presented this incremental amount as "Impact of Labour Codes" under
"Exceptional Item" in the Standalone Statement of Profit and Loss for the year ended 31^st March 2026. The company
continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement
of liability pertaining to employee benefits.

For the year ended 31^st March, 2025

The management confirms that no exceptional items have been recorded in the financial statements for the previous
financial year.

Note No. 44: In the opinion of the management, there are no direct personal expenses debited to the profit and
loss account. However, personal expenditure if included in expenses like telephone, vehicle expenses etc. are not
identifiable or separable.

Note No. 45: Balances of Trade Receivables, Trade Payables, Borrowings and Loans & Advances and Deposits are
subject to confirmation.

Note No. 40 :Based on management's assessment and in adherence to prudent accounting practices, the company
has recognised a provision amounting to '53.95 Lakhs in respect of trade receivables and loans and advances—both
undisputed and disputed—which have been identified as doubtful of recovery. This provision has been made to
adequately reflect the expected credit losses and to safeguard against potential non-realisation risks associated with
these financial assets.

The measurement of this provision is derived from management's best estimates, which are formulated by applying
judgment in light of historical loss experience, prevailing industry benchmarks, and other pertinent forward-looking
information. These assessments involve inherent estimation uncertainty, and actual outcomes may vary due to
dynamic economic conditions and unforeseen circumstances.

Notwithstanding these uncertainties, management is of the view that the assumptions underpinning the estimation
process are reasonable and consistent with the information available at the time of preparation. The company
continuously reviews such estimates and revises them as necessary to ensure that the financial statements provide
a true and fair view of its financial position and performance, in accordance with applicable Accounting Standards,
including AS 4 and AS 29, as relevant."

Note No. 41: There are no long term contracts as on 31.03.2026 including derivative contracts for which there are any
material foreseeable losses.

Note No. 42: In the opinion of the management, provision for all known liabilities is adequate and not in excess of the
amount reasonably necessary.

Note No. 43: Figures of previous years have been regrouped, rearranged and reclassified wherever necessary to
conform the current period's classification.

The Company is a complainant in certain criminal proceedings initiated under Section 138 of the Negotiable
Instruments Act, 1881, primarily against trade receivables for dishonour of cheques. No legal proceedings under the
said section have been initiated against the Company by any counterparty.

In accordance with the principles of prudence and considering the expected credit loss model under applicable
accounting standards, the management, in consultation with the Board of Directors, has carried out an assessment
of the recoverability of such receivables. Based on this evaluation, adequate provisions have been recognised in
the financial statements, wherever considered necessary. The assessment is based on factors including legal
enforceability, historical loss experience, ageing analysis, credit risk evaluation, and past trends of default.

Such provisions have been made as a conservative measure to mitigate potential credit losses, and do not represent
an admission of liability or an adverse outcome in the ongoing proceedings.

Note No. 47: Additional Regulatory Information

(i) Following disclosures are made where Loans or Advances in the nature of loans are granted to promoters,
directors,KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with
any other person, that are:

(iii) During the year, the Company has borrowings from banks or financial institutions on the basis of security of
current assets, and same is disclosed as following:-

(a) All the Quarterly returns or statements of current assets filed by the Company with banks or financial institutions
are in agreement with the books of accounts, there are no material discrepancies.

(v) Other statutory information :

a) Title deeds of Immovable Property not held in name of the Company - NIL

b) The Company has not revalued its Property, Plant and Equipment (including Right of use assets) or intangible
assets during the year

c) The Company does not have any Benami property, where any proceeding has been initiated or pending
against the Company for holding any Benami property.

d) The Company has not been declared wilful defaulter by any bank or financial institution or government or
any government authority.

e) The Company has no relationship with struck off companies

f) The Company has no charge which is yet to be registered with Registrar of Companies beyond the statutory
period .

g) The Company was not a part of any Scheme of Arrangements to be approved by the Competent Authority
in terms of sections 230 to 237 of the Companies Act, 2013"

h) The Company has not received any funds 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:

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by
or on behalf of the Funding

b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

i) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

j) The Company does not have any such transaction 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 (such
as, search or survey or any other relevant provisions of the Income Tax Act, 1961)

k) The Company is in compliance with the number of layers of companies in accordance with clause 87 of Section
2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017 during the period ended
31.03.2026