19. Provisions, Contingent Liabilities and Contingent Assets

a) Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events and it is probable that there will be an
outflow of resources.

b) Contingent Liabilities are not recognized but disclosed in the financial statements.

c) Contingent Assets are neither recognized nor disclosed in the financial statements.

d) Provisions, Contingent Liabilities and Contingent Assets are reviewed at each Balance Sheet Date.

i Equity Shares

The Company has only one class of equity shares. The par value of each equity share is Re. 1 per share. Each holder of equity shares is entitled to one vote per
share. In the event of liquidation of company, the holders of equity shares will be entitled to receive remaining assets of company after settlement of all
liabilities. The distribution will be in proportion to the number of equity shares held by the shareholders.

1. Aggregate number of bonus shares issued, share issued for consideration other than cash during the period of five years immediately preceding the reporting
date: In FY 2022-23:-38,67,146 equity shares of Rs. 10 have been alloted as fully paid bonus shares by capitaliszation of Secruity Premium of Rs. 3,86,71,460 and
in FY 2017-18 :- 18,75,000 equity shares of Rs. 10 have been alloted as fully paid bonus shares by capitalization of Securities Premium of Rs. 1,87,50,000.

The accompanying notes form an integral part of these financial statements
As per our Report of even date attached.

For SPJV & Co. For and on Behalf of Board of Directors of

Chartered Accountants Osia Hyper Retail Limited

Firm Regn No. 116884W

.—SD— .—SD—

.—SD—

Dhirendra Chopra Kavita Chopra

CA Manoj Jain Managing Director Director

Partner DIN : 06473774 DIN : 06473785

Date: 30.05.2025 .—SD— .—SD—

Place:Ahmedabad

UDIN : 25409062BMNRHZ3648 Neha Sharma Samir B Chunara

Company Sectretary Chief Financial Officer