Provisions, Contingent Liabilities and Contingent Assets

A contingent liability exists when there is a possible but not probable obligation, or a present obligation that may, but probably will
not, require an outflow of resources, or a present obligation whose amount cannot be estimated reliably. Contingent liabilities do not
warrant provisions, but are disclosed unless the possibility of outflow of resources is remote. Contingent assets are neither
recognized nor disclosed in the financial statements. However, contingent assets are assessed continually and if it is virtually certain
that an inflow of economic benefits will arise, the asset and related income are recognized in the period in which the change occurs.

Borrowing Costs:

Borrowing cost includes interest, and other ancillary costs incurred in connection with the arrangement of borrowings and are
charged to revenue. Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalized as
part of the cost of such assets. A qualifying asset is one that necessarily takes a substantial period of time to get ready for its
intended use. All other borrowing costs are charged to the Statement of Profit and Loss in the period in which they are incurred.

Prior Period Expenditure:

The change in estimate due to error or omission in earlier period is treated as prior period items. The items in respect of which
liability has arisen/crystallized in the current year, though pertaining to earlier year is not treated as prior period expenditure.

Extra Ordinary Items:

The income or expenses that arise from event or transactions which are clearly distinct from the ordinary activities of the Company
and are not recurring in nature are treated as extra ordinary items. The extra ordinary items if any are disclosed in the statement of
profit and loss as a part of net profit or loss for the period in a manner so as the impact of the same on current profit can be
perceived.

Cash Flow Statement:

Cash flows are reported using indirect method, whereby profit before tax is adjusted for the effects transactions of a non-cash nature
and any deferrals or accruals of past or future cash receipts or payments. The cash flow from regular revenue generating, financing
and investing activities of the Company is segregated. Cash and cash equivalents in the balance sheet comprise cash at bank, term
deposits if any maturing within 12 months, cash/cheques in hand and short-term investments with an original maturity of three
months or less.

Accounting for Government Grants:

The Company has not received any subsidy during the year.

Accounting for Amalgamation:

The company has not entered into any amalgamation contract in the financial year.

Leases:

There are no leases operating within the company.

Financial Reporting of Interests in Joint Ventures:

This Standard is not applicable in case of the Company as the Company has not entered into any Joint Venture.

Contingencies and Events Occurring after Balance Sheet Date:

Disclosure of contingencies if any as required by the accounting standard is furnished in the Notes on accounts.

Related Party Disclosures:

Details of related parties and transaction are disclosed in Note-37 of the Financial Statements.

Discontinuing Operations:

This Standard is not applicable to our Company since the Company has not discontinued any operations during the year.

Interim Financial Reporting:

The Interim Financial Report complies with the relevant accounting standard AS-25
Director Personal Expenses

There are no direct personal expenses debited to the profit and loss account. However, personal expenditure if included in ex penses
like telephone, vehicle expenses etc. are not identifiable or separable.

Re-grouping/re-classification of amounts:

The figures have been grouped and classified wherever they were necessary and have been rounded off to the nearest rupee.

For and on behalf of the Board of Directors

of

M/s AMBO Agritec Ltd.

For M/s Dokania S. Kumar & Co.

Chartered Accountants

Saikat

Firm Registration No. 322919E Umesh Kumar Chatterjee

Agarwal

DIN:00210217 DIN:08511896

Managing Director Director

(CA Sourav Dokania)

Partner

Membership No. 304128

Place : Kolkata Atish Kumar Roy Konika Poddar

Chief Financial Company

Dated: 23.05.2025 Officer Secretary