k) Provisions and Contingent Liabilities

Contingent Liabilities are disclosed in respect of possible obligations that arise from past events but their
existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not
wholly within the control of the Company or where any present obligation cannot be measured in terms of future
outflow of resources or where a reliable estimate of the obligation cannot be made.

A provision is made based on a reliable estimate when it is probable that an outflow of resources embodying
economic benefits will be required to settle an obligation and in respect of which a reliable estimate can be made.
Provision is not discounted and is determined based on best estimate required to settle the obligation at the
year-end date contingent Assets are not recognized or disclosed in the financial statements.

l) Segment Reporting

The Company is engaged in the business of non-alcoholic nutrition based beverages. The risks and returns of
the Company are predominantly determined by its principal product and the Company's activities fall within a
single business segment. The company does not have any geographical segment.

m) Earnings Per Share

Basic Earnings per Share (EPS) is computed 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 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.

Diluted EPS is computed 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 as adjusted for the effects of all dilutive
potential equity shares, except where the result are anti-dilutive.

3. a) Business segment

The Company operates two reportable business segments: non-alcoholic nutrition-based beverages and
perfumes. Accordingly, separate disclosures for each segment have been presented in the Statement of Profit
and Loss.

b) Geographical segments

The company does not have any reportable geographical segments.

4. Deferred tax assets/liabilities (net):

The company has recognized net deferred tax liability arising on account of timing difference of expenses allowed
as per books and income tax and on accumulated losses on prudence, as there are virtual certainty supported
by convincing evidence that sufficient future taxable income will be available against which such deferred tax
liability can be realized.

5. Information on revenue and purchases:

a. The Company gets its products processed through bottling units under two models:

i) Job work model Where the Company sends goods to the bottling unit under the cover of challan, and the Unit
dispatches finished products. Units charge for the 'job work' in such instances.

ii) Sale & purchase model Under this model, the Company sells raw materials & packing materials to bottling
units, and such units sell finished goods to the Company.

b. Lease

i. The company has not entered into any non-cancellable lease during the year.

ii. Company has taken premises on lease which is an operating lease.

c. All amounts are in Indian Rupees unless otherwise specified therein. Previous year's figures have been
reclassified, regrouped wherever necessary, to be consistent with the current year's classification.

1. The Company has only one class of equity shares. Each holder of equity shares
is entitled to one vote per share.

2. The no. of shares have been changed due to right issue & preferential allotment
of equity shares and share warrants

3. There is change in the pattern of shareholding during the year due to right issue
& preferential allotment of equity shares.

4. There are no shares reserved for issue under options.

(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.

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 does not have any charges or satisfaction which is yet to be registered with ROC 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 Party (Ultimate Beneficiaries) or

(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)

3. Disclosure of Accounting Treatment:

Where in the preparation of financial statements, a treatment different from that prescribed in an Accounting
Standard has been followed, the fact shall be disclosed in the financial statements, together with the
management's explanation as to why it believes such alternative treatment is more representative of the true
and fair view of the underlying business transaction.

Notes :

1. Current Ratio has Increased from 1.24 to 72.52 due Increase in current asset like
stock, advances to supplier, fixed deposits and debtors in FY 24-25.

2. In previous year the Debt Equity Ratio was NA. However in current year both debt
and shareholders fund have increased because of fund raising and profit in current
year. The increase in shareholders fund is more than the increase in debt.

3. Debt Service Coverage ratio has increased because of increase in net operating
income.

4. Due to relaunch of products, company has resulted profit in the current financial
year 2024-25, resulting into variations in ratios as reported above.

5. Inventory turnover ratio has increased due to increase in revenue from operations

6. Trade receivable Turnover ratio has increased due to improved revenue from
operations.

7. Trade Payable Turnover ratio has increased due to increase in operations.

8. Net capital Turnover Ratio has decreased due to increase in net working capital in
FY 24-25.

9. Net profit ratio is positive as company has reported profit in FY 2024-25 due to
increase in sales.

10. Since company resulted Profit in FY 24-25 the return on capital employed is Positive
as compared to previous year