(x) Provisions and Contingencies :

The Company creates a provision when there is a present obligation as a result of a past event and it is probable that an outflow of resources would be required to
settle the obligation, and in respect of which a reliable estimate can be made of the amount of the obligation.

A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of
resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or
disclosure is made.

Provision are reviewed at each balance sheet date and are adjusted to reflect the current best estimates. A contingent liability is disclosed unless the possibility of
an outflow of resources embodying the economic benefits are 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 assets and related income are recognized in the period in which the change occurs.

(xi) Cash and Cash Equivalents :

Cash and cash equivalent comprise cash and cash deposits with bank.

30 The previous years figures have been re-arraged/re-grouped, wherever found necessary.

31 Figures have been rounded off in thousands

No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of

32 1988) and the rules made thereunder.

33 The company has not borrowed any money from banks or financial institutions on the basis of security of current assets during the reporting financial year.

34 The Company is not declared wilful defaulter by the bank or financial Institution or other lender.

As per our report of even date attached For and on behalf of the Board of Directors

For ARUN JAIN & ASSOCIATES For Unishire Urban Infra Limited

Chartered Accountant

Akshay Kumar Jain Nikunj M Choksi

Managing Director Director

DIN: 08814058 DIN:03107384

(Arun Kumar Jain) Shilpi Modi Surya Bishnoi

Proprietor Company Secretary CFO

M.No. 053693 AOXPA9359K ABCPB8255D

Kolkata

Dated: May 29, 2024

UDIN : 24053693BKFIHU9268