20. Provisions

Provisions are recognised when the Company has a present obligation, legal or constructive, as a result
of a past event, it is probable that an outflow of resources embodying economic benefits will be required
to settle the obligation and a reliable estimate can be made of the amount of the obligation.

Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying
amount is the present value of those cash flows. If the effect of the time value of money is material,
provisions are discounted using a current pre-tax rate that reflects, when appropriate, the risks specific to
the liability.

21. Contingent Liabilities

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed
by the occurrence or non-occurrence of one or more uncertain future events beyond the control of the
Company or a present obligation that is not recognized because it is not probable that an outflow of
resources will be required to settle the obligation. The Company does not recognize a contingent liability
but discloses its existence in the financial statements. Payments in respect of such liabilities, if any are
shown as advances.

(g) Dividend

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.

Dividends paid during the year ended March 31, 2025 reprseent an amount of 50 paise per equity share towards final dividend for the year
ended March 31, 2024.

Dividends paid during the year ended March 31, 2024 include an amount of 50 paise per equity share towards final dividend for the year
ended March 31, 2023 and an amount of 50 paise per equity share towards interim dividends for the year ended March 31, 2024.

Dividends declared by the Company are based on the profit available for distribution. On May 13, 2025, the Board of Directors of the
Company have proposed a final dividend of Re 1 per share in respect of the year ended March 31, 2025 subject to the approval of
shareholders at the Annual General Meeting, and if approved, would result in a cash outflow of approximately Rs 1281 Thousand.

Note :

(i) Increase in lease liability in next 12 months has impacted the Current ratio.

(ii) Increase in Finance Cost on leased assets has impacted the Return on Equity and Retturn on Capital Employed

(iii) Creditors of March-25 are not yet paid, thus there is a reduction in Trade Payable Turnover Ratio

Note 28 : Contingent Liabilities & Capital Commitment

There are no contingent liabilities or capital commitments to the company as at the balance sheet date, except as otherwise disclosed. ( Previous
Year - Rs NIL)

Note 29 : Registration of charge or satisfaction with Registrar of Company (ROC)

As certified by Management the there were no transactions that instance for Registration of charge or satisfaction with Registrar of Company

(ROC)

Note 30 : Wilful Defaulter

The Company has not borrowed any money from Bank and / or Financial Institute thus the disclosure of "Wilful defaulter", is not applicable.

(i) Credit Risk

- Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual
obligations. The Company does not have any significant exposure to credit risk.

(ii) Market risk

- Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Company’s
income or the value of its holdings of financial instruments. The Company is not exposed to any significant currency risk and equity price risk.

(iii) Liquidity risk

- The Company's liquidity management policy involves projecting cash flows in major currencies and considering the level of liquid assets
necessary to meet these, monitoring balance sheet liquidity ratios against internal and external regulatory requirements and maintaining debts
financing plans.

(iv) Interest rate risk

- Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest
rates.

Interest Rate Exposure

The Company’s investments are primarily in fixed rate interest bearing investments. Hence, the Company is not significantly exposed to interest
rate risk.

Note 32 : Segment wise Revenue, Results and Capital Employed

The company has single Primary & Secondary reportable segment in terms of the provision of Indian Accounting Standard (IndAS 108)
“Operating Segment ”.

Note 34 : Foreign Currency Transcations

There was no foreign currency earning, expenditure including import of Raw Materials, Components and Spare Parts, or Capital Goods during the
year ( Previous Year - Rs NIL)

Note 35 : Borrowed funds not used for the purpose for which funds are borrowed

The Company's has not borrowed any funds from Banks and Financial Institutes during the year thus, the disclosure "Borrowed funds not used for
the purpose for which funds are borrowed", is not applicable.

Note 36 : Immovable property not held in the name of Company

There is no immovable property held by the Company thus, the disclosure "Immovable property not held in the name of Company", is not

Note 37 : Revaluation of the property

The Company has not revalued any property during the year.

Note 38 : Benami Property

No proceedings have been initiated during the year against the Company for holding Benami property. Also, there is no case pending against the
Company for holding any Benami property.

Note 39 : Crypto Currency or Virtual Currency

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

Note 40 : Corporate Social Responsibilty (CSR)

The Company is not liable to contribute towards Corporate Social Responsibility as define under section 135 of Companies Act,2013

Note 41 : Discrepancies in the statements submitted to the Bank and Financial Institute on the basis of security of current assets
The Company's has not borrowed any funds from Banks and Financial Institutes thus, it is not required to submit any statement to Bank or
Financial Institute.

Note 42 : Undisclosed Income

The Company does not have any transactions which are not recorded in the books of accounts and the same have been surrendered or disclosed as
income during the year in the tax assessments under the Income Tax Act, 1961

The Company was not having unrecorded income and related assets which were surrendered or disclosed in the previous tax assessments under the
Income Tax Act, 1961

Note 43 : Utilisation of borrowed funds and share premium

The Company has not advanced loans / made investments in any company with the understanding that these companies will further advanced loans
/ made investments in other companies.

The Company has not received loans / investments from any company with the understanding that the company will further advanced loans / made
investments in other companies.

Note 44 : Compliance with approved Scheme of Arrangements

No Scheme of arrangement has been approved by NCLT / High Court. Thus effect of the scheme is not required to be given in the Books of
Accounts.

Note 45 : Disclosures required by Indian Accounting Standard (Ind AS) 116 - Leases

The Company has taken some electronics items under non-cancellable lease agreement. The tenure of the lease generally is for 54
months. The ownership of the assets will be transfer to the Company at a nominal price of Rs 1000/- after the end of lease period.

Other disclosures:

1 Contingent rent recognised as an expense - NIL (PY- NIL)

2 Total future sublease income under non cancellable sublease - NIL. The assets are subleased but since there is no
agreement with customers, these are considered as operating lease. (Previous Year - NIL)

3 The Lease agreement is for 54 months effective from 1 st June,24. The assets will be transferred to the Company after the
lease period for a consideration of Rs One Thousand.

Note 46 : Loans and Advances to Related Parties

The Company has not granted any Loans and Advances to related parties during the year. There was no outstanding amount receivable from related
parties at the end of the year.

Note 47 : Capital work in progress

There was no Capital work in progress at the end of year.

Note 48 : Intangible assets under development

There was no Intangible assets under development at the end of year.

Note 49 : Provision for Employee Benefits

(i) Leave obligations

As per Company's policy, unutilised leaves of employees are not eligible to carried forward or encash after the year end. Hence no
provision is made for the same.

(ii) Bonus Payment

As per Company's policy, bonus is paid along with the Salary

(iii) Gratuity (post-employment benefits)

As per Company's policy, gratuity is paid along with the Salary

Note 50 : Amounts due to Micro, Small and Medium Enterprises:

The Company has sent communication to all the creditors to determine their registration under MSMED Act, 2006. Response from some of these
parties are awaited. Dues to Micro and small enterprises have been determined to the extent such parties have been identified on the basis of
information collected from these parties by the Management.

Note 51 : Relationship with Struck off Companies

The Company has not entered into any transactions with Companies Struck off under Section 248 of the Companies Act,2013.

Note 52 : Compliance with number of layers of companies

The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on
number of Layers) Rules, 2017.

Note 53 : Audit trail and Edit Log

The Company uses an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and
the same has operated through out the year for all relevant transactions recorded in the accounting software. Further no instance of audit trail
feature being tampered with was noted in respect of the accounting software.

Note 54 : Previous year figures

The figures of the previous year have been re-arranged, re-grouped and re- classified wherever necessary.

As per our report of even date attached

For Laxmi Tripti & Associates For and on behalf of the Board of Directors

Chartered Accountants

Firm’s Registration No. : 009189C

Rita Rajkumar Singh Jasmin Parekh

Director Director

CA L N Agrawal DIN-01988709 DIN-06507112

Partner

Membership No. 074827

Nitinkumar Singh Jitesh Rathod

Place : Mumbai Chief Financial Officer Company Secretary

Date: 13th May, 2025 PAN-CBTPS6823H PAN-BJEPR1046K