The management assessed that fair value of Trade Receivables,Loan Given, Cash and cash Equivalents, Bank Balances,Other Financial
Assets, Other Financial Liabilities approximate their carrying amounts.

B. Financial risk management

The Company has exposure to the following risks arising from financial instruments:

Ý Credit risk ;

Ý Liquidity risk ; and

Ý Market risk

i. Risk management framework

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's risk management
framework. The Company manages cash resources, borrowing strategies, and ensures compliance with market risk limits and
policies.

Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's activities.

The audit committee oversees compliance with the company's risk management policies and reviews the adequacy of the risk
management framework in relation to the risks faced by the Company.

ii. Credit risk

Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its contractual
obligations, and arises principally from the Company's receivables from customers and investments in debt securities.

Cash and other bank balances

The company maintains its Cash and cash equivalents and Bank deposits with banks with good past track record and high quality
credit rating and also reviews their credit-worthiness on an on-going basis.

Trade receivables

Credit risk is managed through credit approvals, ongoing credit evaluations of its customers' financial condition and monitoring the
creditworthiness of its customers.

1 Financial risk factors

The Company's activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. The Company's primary focus is to
foresee the unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The primary
market risk to the Company is Interest Rate risk.

The Company's principal financial liabilities comprise other payables. The main purpose of these financial liabilities is to finance the
Company's operations. The Company's principal financial assets include trade and other receivables,Other Financial Assets and cash / cash
equivalents that derive directly from its operations.

Company is not exposed to a number of any financial risks arising from natural business exposures as well as its use of financial instruments
including market risk relating to interest rate, foreign currency exchange rates. Senior management oversees the management of these risks
with appropriate financial risk governance framework for the Company.

2 Market risk

Market risk is the risk where the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market prices comprise three types of risk: currency rate risk, interest rate risk and other price risks. Financial instruments affected by
market risk include loans and borrowings, deposits, investments, and derivative financial instruments. Foreign currency risk is the risk that
the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. Interest rate risk is the
risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Presently
company's financial instrument is not exposed to any material market risk.

3 Credit risk

Customer credit risk is managed by each business unit subject to the Company's established policy, procedures and control relating to
customer credit risk management. Credit quality of a customer is assessed based on an extensive analysis and outstanding customer
receivables are regularly monitored.

Note No. 2.25 CAPITAL MANAGEMENT

For the purpose of the Company's capital management, capital includes issued equity capital and all other equity reserves attributable to the
equity holders. The primary objective of the Company's capital management is to maximise the shareholder value.

No changes were made in the objectives, policies or processes for managing capital during the years ended March 31, 2024 and March 31, 2023.

Note No. 2.28

Figures for the previous years have been regrouped/ reclassified wherever necessary, to conform to current period's classification.

For S. K. Mehta & Co. For and on behalf of

Chartered Accountants Trinity League India Limited

(Firm Reg. No.000478N)

CA Jayant Kumar Devinder Kumar Jain Madhulika Jain

Partner Managing Director Director

Membership No. 518718 DIN 00437646 DIN 00437683

Place: Noida Gaurav Bajpai Summiti Jain

Date : May 24, 2024 Company Secretary Chief Financial Officer

(M. No. A54682)