N. Provisions, Contingent Liabilities and Contingent Assets

The Company creates a provision when there is a present obligation as result of past
event that probably requires an outflow of resources and a reliable estimate can be
made of the amount of obligation. A disclosure of contingent liability is made when
there is a possible obligation or a present obligation that will probably not require
outflow of resources or where a reliable estimate of the obligation cannot be made.
These are not recognised in the financial statements. A contingent asset is neither
recognised nor disclosed in the financial statements. The Provisions, Contingent
Liabilities and Contingent Asset are reviewed at each balance sheet date.

Note: Since, the company has undergone change in management and production of goods was there upto 30th September,
2024 as a result company suffered huge losses, therefore ratios from d to k have not been provided.

For S. Gandhi & Associates For And On Behalf Of The Board

Chartered Accountants.

(Firm Reg. No. : 113667W)

Sd/- Sd/- Sd/- Sd/-

Surendra Gandhi Company Secretary Managing Director Director

(Proprietor) Vidhi Bafna Sumita Mishra Ramesh Chandra Mishra

Mem. No.: 072278 DIN: 00207928 DIN: 00206671

UDIN:

Place: Surat
Date: 10/05/2025