P Provisions

Provisions are recognised when the Company
has a present obligation (legal or constructive)
as a result of a past event, it is probable that the
Company will be required to settle the obligation,
and a reliable estimate can be made of the amount
of the obligation.

The amount recognised as a provision is the

best estimate of the consideration required to
settle the present obligation at the end of the
reporting period, taking into account the risks
and uncertainties surrounding the obligation.
When a provision is measured using the cash
flows estimated to settle the present obligation, its
carrying amount is the present value of those cash
flows (when the effect of the time value of money
is material).

An onerous contract is a contract under which the
unavoidable costs (i.e., the costs that the Company
cannot avoid because it has the contract) of
meeting the obligations under the contract
exceed the economic benefits expected to be
received under it. The unavoidable costs under
a contract reflect the least net cost of exiting
from the contract, which is the lower of the cost
of fulfilling it and any compensation or penalties
arising from failure to fulfil it. The cost of fulfilling
a contract comprises the costs that relate directly
to the contract (i.e., both incremental costs and
an allocation of costs directly related to contract
activities).

Q Cash and cash equivalents

Cash and cash equivalent in the balance sheet
comprise cash at banks and on hand and short¬
term deposits with an original maturity of three
months or less, that are readily convertible to
a known amount of cash and subject to an
insignificant risk of changes in value.

For the purpose of presentation in the statement
of cash flows, cash and cash equivalents includes
cash on hand, deposit held at call with financial
institutions, other short - term, highly liquid
investments with original maturities of three
months or less that are readily convertible to
known amounts of cash and which are subject
to an insignificant risk of changes in value, and
bank overdrafts. Bank overdrafts are shown within
borrowings in current liabilities in the balance
sheet.

R Earnings per share

Basic earnings per share is computed by dividing
the profit after tax by the weighted average
number of equity shares outstanding during the
year.

Diluted earnings per share is computed by dividing
the profit after tax as adjusted for dividend,
interest and other charges to expense or income
relating to the dilutive potential equity shares, by
the weighted average number of equity shares
considered for deriving basic earnings per share
and the weighted average number of equity shares
which could have been issued on the conversion
of all dilutive potential equity shares.

S Borrowing Cost

Borrowing cost are interest and other costs
(including exchange differences relating to
foreign currency borrowings to the extent that
they are regarded as an adjustement to interest
costs) incurred in connection with the borrowing
of funds. Borrowing cost directly attributable
to acquisition or construction of an asset which
necessarily take a substantial period of time to get
ready for their intended use are capatilised as part
of the cost of that asset. Other borrowing costs are
recognised as an expenses in the period in which
they are incurred.

T Standards issued but not yet effective:

For accounting periods beginning on or after 1
April 2026, when an entity breaches any covenant
of a long-term loan arrangement on or before the
end of the reporting period with the effect that the
liability becomes payable on demand, it classifies
the liability as current, even if the lender agreed,
after the reporting period and before the approval
of the financial statements for issue, not to demand
payment as a consequence of the breach. An entity
classifies the liability as current because, at the end
of the reporting period, it does not have the right
to defer its settlement for at least 12 months after
that date.

However, an entity classifies the liability as non¬
current if the lender agreed by the end of the
reporting period to provide a period of grace
ending at least 12 months after the reporting
period, within which the entity can rectify the
breach and during which the lender cannot
demand immediate repayment.

This amendment is to be applied retrospectively for

annual reporting periods beginning on or after 1 April

2026, in accordance with Ind AS 8, Accounting Policies,

Accounting Estimates and Errors

Securities premium

Securities premium is used to record the premium on issue of shares. The reserve can be utilised only for limited
purposes in accordance with the provisions of Company Act, 2013.

General Reserve

Under the erstwhile Companies Act 1956, general reserve was created through an annual transfer of net income at
a specified percentage in accordance with applicable regulations. The purpose of these transfers was to ensure that
if a dividend distribution in a given year is more than 10% of the paid-up capital of the Company for that year, then
the total dividend distribution is less than the total distributable results for that year. Consequent to introduction
of Companies Act 2013, the requirement to mandatorily transfer a specified percentage of the net profit to general
reserve has been withdrawn. However, the amount previously transferred to the general reserve can be utilised only in
accordance with the specific requirements of Companies Act, 2013.

Retained Earnings

Retained earnings are the profits that the Company has earned/incurred till date, less any transfer to general reserve,
dividends or other distrubtions paid to shareholders Retained earnings including re-measurement loss / (gain) on
defined benefit plan, net of taxes that will not be reclaissified to Statement of Profit and Loss.

Equity instruments through other comprehensive income

The Company has elected to recognise changes in the fair value of certain investments in equity securities in other
comprehensive income. These changes are accumulated within the Equity instrument through other comprehensive
income reserve within equity. The Company transfers amounts from this reserve to retained earnings when the relevant
equity securities are derecognised.

Supplier finance arrangements

The Company participates in supplier finance arrangements under which suppliers may elect to receive early payment
of their invoices from a bank or financial institution. Under these arrangements, the bank or financial institution pays
participating suppliers in respect of invoices owed by the Company, and the Company settles the amount with the
financing institution at a later date.

The primary purpose of these arrangements is to facilitate efficient payment processing and provide suppliers with
access to early payment facilities. Based on the terms and substance of the arrangement, the Company derecognises
the original trade payables relating to participating suppliers and recognises a separate financial liability under current
financial liabilities as "Supplier Finance Liability". The Company has derecognised the original liabilities to which supplier
finance arrangements apply because the original liability substantially modified on entering into the arrangement.
The Company incurs an additional interest to the bank on the amounts due to the suppliers. From the company's
perspective, the arrangement extends payment terms beyond the normal terms agreed with other suppliers that are
not participating . Accordingly, The Company considers that the original trade payable is extinguished and replaced
with a new liability towards the financing institution.

The supplier finance liability is initially recognised at the amount payable to the financing institution and is subsequently
measured in accordance with the Company's accounting policy for financial liabilities.

The arrangement may result in payment terms that differ from the original supplier invoice terms. The liability
recognised under supplier finance arrangements is presented separately from trade payables in the balance sheet, as
its nature differs from operating trade payables and represents financing obtained through the arrangement.

49 FINANCIAL INSTRUMENTFinancial Risk Management - Objectives and Policies

The Company's activities expose it to a variety of financial risks are market risk, credit risk, liquidity risk. The Company
has a risk management policy which covers risks associated with the financial assets and liabilities. The risk management
policy is approved by the Board of Directors. The focus of the policy is to assess the unpredictability of the financial
environment and to mitigate potential adverse effects on the financial performance of the Company.

B. Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of
changes in market prices. Market risk comprises three types of risks are interest rate risk, currency risk and other
price risk.

(a) Interest Rate Risk

Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate
because of changes in market interest rates. Since the Company has insignificant interest bearing borrowings,
the exposure to risk of changes in market interest rates is minimal. The Company has not used any interest
rate derivatives.

Fair Value Hierarchy

Level 1: The fair value of financial instruments traded in active markets (equity securities) is based on quoted
market prices at the end of the reporting period for identical assets or liabilities. The mutual funds are valued using
the net assets value (NAV) available in open market. These instruments are included in level 1.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation
techniques which maximise the use of observable market data and rely as little as possible on entity-specific
estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included
in level 2.

Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included
in level. This is the case for unlisted equity securities, contingent consideration and indemnification asset included in
level 3.

(b) Foreign Currency Risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of
changes in foreign exchange rates. The Company also have operations in international market due to which
the Company is also exposed to foreign exchange risk arising from foreign currency transactions primarily with
respect to the movement in foreign currency exchange rates. The Company's exposure to the risk of changes
in foreign exchange rates (insignificant) relates primarily to the Company's operating activities (when revenue
or expense is denominated in foreign currency).

C. Credit Risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument
fails to meet its contractual obligations, and arises principally from the Company's receivables from customers
and investment securities. Credit risk arises from cash held with banks and financial institutions, as well as credit
exposure to clients, including outstanding accounts receivable. The maximum exposure to credit risk is equal to

the carrying value of the financial assets. The objective of managing counterparty credit risk is to prevent losses in
financial assets. The Company assesses the credit quality of the counterparties, taking into account their financial
position, past experience and other factors.

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer.
The demographics of the customer, including the default risk of the industry and country in which the customer
operates, also has an influence on credit risk assessment. The Company's exposure are continuously monitored.

(iv) Expected Credit Losses:

The Company applies the simplified approach permitted by Ind AS 109 Financial Instrument, which requires
expected lifetime losses to be recognized from initial recognition of the receivables. When determining whether
the credit risk of a financial asset has increased significantly since initial recognition and when estimating expected
credit losses, the Company considers reasonable and relevant information that is available without undue cost or
effort. This includes both quantitative and qualitative information and analysis, based on the Company's historical
experience and informed credit assessment and including forward looking information.

D. Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due.
The Company manages its liquidity risk by ensuring, as far as possible, that it will always have sufficient liquidity to
meet its liabilities when due.

The Company consistently generates sufficient cash flow from operations to meet its financial obligations as and
when they fall due.

Maturities of Financial Liabilities

The tables herewith analyse the Company's financial liabilities into relevant maturity groupings based on their
contractual maturities for:

The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months
equal their carrying balances as the impact of discounting is not significant.

(a) Trade Receivable represents the amount of consideration in exchange for goods or services transferred to the
customers that is unconditional.

(b) The Company has entered into the agreement with customers for sales of goods. Contract liabilities arises in
respect of contracts where the Company has obligation to deliver the goods and perform specified service to
a customer for which the Company has received consideration in advance. Contract liabilities are recognised as
revenue when the Company performs obligation under the contract (i.e. transfers control of the related goods or
services to the customer). There is decrease in contract liabilities during the year mainly due to the completion of
performance obligation against the opening advance.

Reason for shortfall

* Shortfall amount has been transferred to CSR fund A/c having in HDFC Bank A/c before due date

**As per genenral circular no 14/2021,excess CSR amount spent is allowed to be setoff up to 3 succeeding fianancial
year.

Nature of CSR activities

Educational, Helthcare, Vocational training, Sports, Women Empowerment etc.

55 OTHER STATUTORY DISCLOSURES AS PER THE COMPANIES ACT, 2013

1. The Company does not have any Immovable Property whose title deeds are not held in the name of the Company.

2. The Company does not have any Benami property, where any proceeding has been initiated or pending against
the Company for holding any Benami property.

3. The Company has not advanced any loans or advances in the nature of loans to specified persons viz. promoters,
directors, KMPs, related parties; which are repayable on demand or where the agreement does not specify any
terms or period of repayment.

4. The Company has utilised funds raised from issue of securities or borrowings from banks and financial institutions
for the specific purposes for which they were issued/taken.

5. The Company has obtained borrowings from banks or financial institutions on the basis of security of current
assets Refer Note Borrowings Current Financial Liabilities

6. The Company has not been declared as a wilful defaulter by any lender who has powers to declare a company as a
wilful defaulter at any time during the financial year or after the end of reporting period but before the date when
financial statements are approved.

7. The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign
entities (Intermediaries) with the understanding that the Intermediary shall:

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the company (Ultimate Beneficiaries) or

b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

8. 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:

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on
behalf of the Funding Party (Ultimate Beneficiaries) or

b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiarie

9. The Company does not have any transactions with struck-off companies.

10. The Company does not have any transaction which is not recorded in the books of accounts but has been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such
as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

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

12. The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Companies
Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017.

13. All the compliances related to charge on Assets are fullfilled as on the date of this report.