k Provisions, contingent liabilities and contingent assets:

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past
events and it is probable that there will be an outflow of resources. Contingent liabilities are not recognised but are disclosed in the notes.
Contingent assets are neither recognized nor disclosed in the financial statements.

I Earnings per share

Basic earnings per equity share is computed by dividing the net profit attributable to the equity holders of the Company by the weighted
average number of equity shares outstanding during the period. Diluted earnings per equity share is computed by dividing the net profit
attributable to the equity holders of the Company by the weighted average number of equity shares considered for deriving basic earnings
per equity share and also the weighted average number of equity shares that could have been issued upon conversion of all dilutive potential
equity shares. The dilutive potential equity shares are adjusted for the proceeds receivable had the equity shares been actually issued at fair
value. Dilutive potential equity shares are deemed converted as at the beginning of the period, unless issued at a later date. Dilutive potential
equity shares are determined independently for each period presented.

m Cash & Cash Equivalents

Cash & cash equivalents comprise cash and cash on deposit with banks and corporations. The company considers all highly liquid investments
with a remaining maturity at the date of purchase of three months or less and that are readily convertible to known amount of cash to be
cash equivalents.

Note:

1. the company had made an initial public offering (IPO) of 18,50,400 equity shares of face value of Rs. 10/- each fully paid up at a price of Rs. 105/- per equity share (including share
premium of Rs. 95 per equity share) aggregating to Rs.l,942.92/- Lakhs. The aforementioned equity shares of the company allotted as on 1st October,2024 and got listed on BSE
Emerge Platform on 4th October, 2024.

2. The company has allotted 25,00,000 Bonus equity shares of Rs. 10/- each to the existing shareholders of the Company in the ratio of 25:1 (25 equity shares for every 1 equity
shares) ranked pari passu to existing equity share in every aspect in the board meeting dated September 08, 2023.

3. The company has allotted 25,00,000 Right equity shares of Rs. 10/- each to the existing shareholders of the Company in the board meeting dated September 27,2023.
d Terms / Rights attached to Equity Shares

The Company has one class of Equity Shares each having par value of Rs. 10 per share. Each holder of Equity Shares is entitled to one vote per share. In the event of liquidation of
the Company, the holders of Equity Shares will be entitled to receive the remaining assets of the Company, after distribution of all preferential amounts, in proportion of their
shareholding.

Annexture 29 : Additional Notes

A) The title deeds of immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the
lessee) are held in the name of the Company.

B) The Company does not have any investment property.

C) The Company has not revalued its Property, Plant and Equipment (including Right of Use Assets) and Intangible assets and there is no intangible asset.

D) There are no loans or advances in the nature of loans are granted to Promoters, Directors, KMPs and their related parties (as defined under Companies Act,

2013), either severally or jointly with any other person, that are outstanding as on 31 March, 2025:

(i) repayable on demand; or,

(ii) without specifying any terms or period of repayment.

E) The company is not declared willful defaulter by any bank or financial institution or other lender.

F) The company has not undertaken any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act,
1956.

G) No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

H) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other
person(s) or entity(ies), including foreign entities (Intermediaries) with the undrstanding (whether recorded in writing or otherwise) that the Intermediary shall
directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the company or
provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

I) The company has not received any fund 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 directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (Ultimate
Beneficiaries) by or on behalf of the Funding Party or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

J) No transactions has been surrendered or disclosed as income during the year in the tax assessment under the Income Tax Act, 1961. There are no such previously
unrecorded income or related assets.

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

L) The Provision of Section 135 of the Companies Act 2013 in relation to Corporate Social Responsibility are not applicable to the Company during the Year and
hence reporting under this clause is not applicable.

[M] the company had made an initial public offering (IPO) of 18,50,400 equity shares of face value of Rs. 10/- each fully paid up at a price of Rs. 105/- per equity
share (including share premium of Rs. 95 per equity share) aggregating to Rs.l,942.92/- Lakhs. The aforementioned equity shares of the company allotted as on 1st
0ctober,2024 and got listed on BSE Emerge Platform on 4th October, 2024.

* Reason for variance More than 25 %

Notes

1 Current Ratio (in times)

Current Assets Increased From 3,356.35 lakhs to 5,240.27 lakhs as compare to last year. Thus, Current ratio Increased From 1.33 to 1.97.

2 Debt-Equity Ratio (in times)

Share Flolder's Fund(Equity Plus Reserve & Surplus) has increased From 8,69.38 lakhs to 3,226.79 lakhs. Thus, Debt Equity ratio has been Decreased from
2.49 to 0.60.

3 Debt Service Coverage Ratio (in times)

The DSCR decreased because debt obligations(installments interest) increased at a much higher rate than earnings. Thus, Debt Service coverage ratio
Decreased From 4.17 times to 1.99 times.

4 Return on Equity Ratio (in %)

Average Share Holder's Equity Increased From 5,68.38 Lakhs to 2,048.08 lakhs . Thus, Return on equity has been decreased from 61.93% to 29.72%.

6 Trade Receivables Turnover Ratio (in times)

Net Credit Sales has been increased from 23,778.48 lakhs to 30,493.34 lakhs. Thus, Trade Receivables Turnover ratio has been decreased.

7 Trade Payables Turnover Ratio (In Times)

Credit Purchase has been increased from 22,915.60 lakhs to 27,870.25 lakhs. Thus, Trade Payables Turnover Ratio has been decreased from 96.73% to
69.20%.

8 Net Capital Turnover Ratio (In Times)

Turnover has been increased from 23,778.48 lakhs to 30,493.34 lakhs. Thus, Net Capital Turnover Ratio has been decreased from 28.38% to 11.80%.

9 Net Profit ratio (in %)

Turnover has been increased from 23,778.48 lakhs to 30,493.34 lakhs. Thus, Net profit ratio has been increased from 1.48% to 2%.