• g PROVISIONS

Necessary provisions are made for present obligations-that arise out of events prior to the balance sheet data entailing
future outflow of economic resource. Such provisions reflect best estimates based on available information.

h CONTINGENT LIABILITIES ^

Contingent liabilities are not provided for and are disclosed by way of Notes to Accounts. Contingent Assets are not
recognized or disclosed In the Financial Statements. A provision Is recognised when an enterprise has a present obligation
as a result of past events and it is probable that an outflow of resources embodying economic benefits will be required to
settle the obligations In respect of which a reliable estimate'can ba made for the amount of obligation,

i EMPLOYEES BENEFITS Ý

No provision Is made for liabilities In respect of gratuity, leave in cashment and other retirement benefit os may be payable
to the employees. The seme Is accounted for on actual payment basis.

j IMPAIRMENT OF ASSETS .

The carrying amounls of assets are reviewed at each fjslancg sheet dale for any Indication of Impairment based on internal
/ external factors. If such IndlcaHon exlsls, an Impairment loss Is Identified, measured and recognised In accordance with
the requirements of the -Accounting Standard on Impairment of Assets (AS 28) Issued by Ihe institute of Cbartered\s>\
Accountants of India. Ý /£>'}Ý-----YO\

Ý " / V¹/ \V\

fc FOREIGN CURRRENYTRANSACTIONS ^:

Foreign currency transactions ora recorded In Ihe reporting currency, by- applying to the foreign currency amount the
' exchange rate between the reporting currency and ihe foreign currency at ihe date of the transaction. Monetary Hems
denominated In foreign currencies at the year-end ere translated at the exchange rales prevailing on the date of tho Balance
Shoot, Non-monelory items denominated In foreign currencies ore carried at cost,

- Any Income or expense on account of exchange differences either on settlement or on translation of transactions Is
. ; recognized In the Profit and Loss Account. . ; .

t . INVESTMENT

Long Term Investments are stated at cost.The current Investments are staled at lower of cost and quoted / net asset value/
fair value computed category wise. -

m NOTE ON ROUNDING OFF .

Ail the amount disclosed In the financial statements and nolos have been rounded off lo the nearest hundred (TwapIacesicifnX
decimals).

[si FRi\ :OQKJS-'lC j ml

Tha Company has only ono class of equity having a par valuo of Rs, 10/-porshara. Each shareholder Is entitled to ono vote por sharo. The
company doeiares and p3y dividend In Indian rupees. Tha dividend proposed by tho board o( directors Is subject to approval of tha
shareholders In tho ensuing Annua! General Meeting. -

In tho event of liquidation of tho Company, tho holders of tho equity V.1LI be entitled to rooolvo remaining assots of the Company, after
distribution ol all preferential amounts. Tha distribution will be In proportion to tho number of equity shares hold by the share hofdois.

Authorized Equity Share Capital of the Company has Increased from Rs.400,00 Lakhs to Rs. 600.00 Lakhs by passing resolution on EGM
. held on za'OE/2024 tn furtherance to Increase from Rs. 60.00 Lakh to Rs. A00.00 Lakh bypassing Extra Ordinary resolution on EGM held
on 15103/2024 • .

Our company has allotted 578400 Bonus Equity Shares on 01/0712024 hi tha ratio oM :5 to. 1 (Ono) fully paid-up equity shares roe ovary S
(Fare) equity shares held end 2651000 Bonus Equity Shares on 18/03/2024 In the ratio of list l.a„ 11 (Elovon) Bonus equity shares for
every 1 (One) equity share held. - ; .

Tho Company atlotod 255600 Equity Shares of Rs. 10 each at a premium of Rs. 30 on 03/10/2024 on private placement basis.

SB Consldoring the Company )103 boon ottleridod credit period uplo'ts days by Its vendors and payments being released on a timely baste, there
Is no liability to,vnrd3 interest on delayed payments under 'The Micro, Small and Medium Enterpriser. Dovelopmanl Ad 2006' during 11)0 period.

Thera Is also no amount Of outstanding Interest In (his regard, brought forward from previous years, information in Hits rogoid to on hosts of
• Intimation recotvod, on roquosls msdo by the Company,

Thoro ora no procoodings that have boon Inilalod or ponding against Ih o company for holding Dny bonoml prop or ty undor Bonarr) Transaction
(Prohibition) Act, 1680, .

Uro Company has no Immovable Proparty whoso title dooda oro net hold In tho nnroo of llio compeny, orCopllo! Wort In Progress
33 intangiHoAssolo undor Dovetapmont. ; ,

e^r AKrnni Food UtTlltsd • id/ fl \«A

During thayoar, tho Company has boon soncltonod working copHol llmlle from bonk. Tho Company has fifed quarterly returns or ataiomonls
. 33 wilh such bank, which am In agraomont with Iho books of account. '

⁴⁰ Tho Company has registered chnrgas which oro roqutrod let bo raglal wed wlih Iho Roglolror of Companies (ROC) Vrllhln Iho lima llmil,

• 41. Tho company hos not boon declared aa Wilful Defaulter* hynrjy bank or financial Inslllullon or olhor Ion dor

_ Tharo oro no transaction which has boon surrondorod or dlsclosod as incomo during Iho year In iho lax os9Doamonls undor iho Income Tax
⁴² Act, 1961. Ý I .

44 Previous year figures hove bean reclassified /ragrouped / recast wherever necessary.

AS PER OUR REPORT OF EVEN DATE ' .

FOR Gaur&Associates Ý For and on behair of the Board of Directors

For Abram Food Limited

SaEsh Kumar Gupte' l j^j ^Bn/Bhusnan , Mona Smghat Arph dbpla SanjKrs Gaur

(Partner) &T - <^C\°> {Company Socrotary)

M. No. 016743 Din No. 01934353 Din No. 07457319 •

Dale: 05.06.2025 ^-- . .

Place: New Delhi Ý

udin;.