1.09 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

Provision involving substantial degree of estimation in measurement is 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 recognized but
are disclosed in the notes. Contingent assets are neither recognized nor disclosed in the financial statements.

1.10 REVENUE RECOGNITION
Sale of Goods

Revenue from sale of goods net of returns is recognized on dispatch or appropriation of goods in accordance with the terms
of sale and is inclusive of excise duty as and when applicable, Price escalation claims are recognized to the extent there is
reasonable certainty of its realization.

Sale of Services

Revenue from sale of services is accounted on proportionate completed method.

1.11 OTHER INCOME

Interest income is accounted on accrual basis. Income other than interest income is accounted for when right to receive such
income is established.

1.12 EMPLOYEE BENEFITS
Gratuity

The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan
provides for lump sum payment to vested employees at retirement, death while in employment or on termination of
employment of an amount equivalent to 15 days salary payable for each completed year of service without any monetary
limit. Vesting occurs upon completion of five years of service. Provision for gratuity has been made in the books as per
actuarial valuation done as at the end of the year. The company has a funded plan of gratuity across PNB MetLife India
Insurance Co. Ltd

The liability is determined using the Projected Unit Credit Method based on actuarial valuation at the year-end. The present
value of the defined benefit obligation is reduced by the fair value of plan assets. Current service cost, interest cost, and
expected return on plan assets are charged to the Profit and Loss account. Actuarial gains and losses are recognized in the
Profit and Loss account immediately.

1.13 TAXES ON INCOME

Income taxes are accounted for in accordance with Accounting Standard (AS-22) - "Accounting for taxes on income",
notified under Companies (Accounting Standards) Rules, 2021. Income tax comprises of both current and deferred tax.
Current tax is measured on the basis of estimated taxable income and tax credits computed in accordance with the
provisions of the Income Tax Act, 1961.

The tax effect of the timing differences that result between taxable income and accounting income and are capable of reversal
in one or more subsequent periods are recorded as a deferred tax asset or deferred tax liability. They are measured using
substantially enacted tax rates and tax regulations as of the Balance Sheet date.

Deferred tax assets arising mainly on account of brought forward losses and unabsorbed depreciation under tax laws, are
recognized, only if there is virtual certainty of its realization, supported by convincing evidence. Deferred tax assets on
account of other timing differences are recognized only to the extent there is a reasonable certainty of its realization.

1.14 CASH AND BANK BALANCES

Cash and cash equivalents comprises Cash-in-hand, Current Accounts, Fixed Deposits with banks. Cash equivalents are
short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid
investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in
value. Other Bank Balances are short-term balances ( with original maturity is more than three months but remaining
maturity less than twelve months)

1.15 EARNINGS PER SHARE

Basic earning per share is computed by dividing the profit/ (loss) after tax (including the post tax effect of extraordinary
items, if any) by the weighted average number of equity share outstanding during the year. Diluted earning per share is
computed by dividing the profit/ (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for
dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential
equity shares, by the weighted average number of equity shares which could have been issued on the conversion of all
dilutive potential equity shares.

1.16 SEGMENT REPORTING

The Company has identified two primary business segments in accordance with Accounting Standard (AS) 17 - Segment
Reporting: (i) Manufacturing and Assembling, and (ii) Engineering. The Engineering segment includes technical services
such as engineering consultancy, training, advisory, and R&D in the fields of engineering systems, automotive equipment,
and related areas. It also includes the sale of spare parts, facilitation between clients and machinery manufacturers, and
installation and servicing of such machinery as part of the service offerings. During the financial year 2025-26, the Company
expanded into the Manufacturing and Assembling segment by initiating the design, engineering, and testing of fire-fighting
equipment, runway rubber removal machine,rapid intervention vehicle, sweeping machines, trackjet machine and turntable
ladder, establishing a dedicated division for their manufacturing and assembly.

Segment revenue, expenses, assets, and liabilities are identified and allocated based on their direct relationship to each
segment. Items not directly allocable are classified under "unallocated" for accurate and transparent financial reporting.

Notes:

(a) Rights, Preferences and Restrictions attached to equity shares :

- Right to receive dividend as may be approved by the Board of Directors / Annual General Meeting.

- The equity shares are not repayable except in the case of a buy back, reduction of capital or winding up in terms of the provisions of the
Companies Act, 2013.

- Every member of the company holding equity shares has a right to attend the General Meeting of the Company and has a right to speak and
on a show of hands, has one vote if he is present in person and on a poll shall have the right to vote in proportion to his share of the paid-up
capital of the company.

(b) The company has issued 6,50,400 equity shares of ^10 each at a premium of ^372.46 each by way of Qualified Institutions Placement ("QIP")
on June 03,2024

IX. The estimates of rate of salary increase considered in the actuarial valuation takes into account inflation, seniority, promotion and all other
relevant factors including supply and demand in the employment market.

X. The company operates a funded gratuity plan with PNB MetLife India Insurance Co. Ltd., under which employees are entitled to benefits as
per the company's scheme for each completed year of service. The gratuity is payable upon retirement or termination, whichever occurs earlier.
The benefit vests only after five years of continuous service.

32. SEGMENT INFORMATION FOR THE YEAR ENDED MARCH 31, 2026

The Company has identified two primary business segments in accordance with Accounting Standard (AS) 17 - Segment Reporting
notified under the Companies (Accounting Standards) Rules, 2021 as follows:

(i) Manufacturing and Assembling, and

(ii) Engineering.

During the financial year 2024-25 & 2025-26, the Company expanded into the Manufacturing and Assembling segment by initiating the
design, engineering, and testing of fire-fighting equipment, runway rubber removal machine,rapid intervention vehicle, sweeping
machines, trackjet machine and turntable ladder, establishing a dedicated division for their manufacturing and assembly. The
Engineering segment includes technical services such as engineering consultancy, training, advisory, and R&D in the fields of
engineering systems, automotive equipment, and related areas. It also includes the sale of spare parts, facilitation between clients and
machinery manufacturers, and installation and servicing of such machinery as part of the service offerings.

Segment revenue, expenses, assets, and liabilities are identified and allocated based on their direct relationship to each segment. Items
not directly allocable are classified under "unallocated" for accurate and transparent financial reporting.

38 Additional Regulatory Information as per Para Y of Schedule III to Companies Act, 2013:

i. The Company does not have any immovable property (other than properties where the Company is the lessee and the lease
agreements are duly executed in favour of the lessee) whose title deeds are not held in the name of the company.

ii. The Company has not revalued its Property, Plant and Equipment.

iii. The Company has not granted loans or advances in the nature of loans are granted to promoters, Directors, KMPs and the
related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, that are:

(a) repayable on demand or

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

iv. The Company has capital work-in-progress during the year for which ageing schedule is as follows:

viii. The company is not declared as wilful defaulter by any bank or financial institution or other lender.

ix. The company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or
section 560 of Companies Act, 1956

x. There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

(c) Inventory turnover ratio : Due to higher consumption of raw materials and improved sales during the year, along with
better inventory management, resulting in faster movement of inventory compared to the previous year.

(d) Trade payables turnover ratio : Decreased due to increase in trade payables

(e) Return on Capital employed : Increased due to improved profitability

xiii. The Company does not have any scheme of arrangements which has been approved by the Competent Authority in terms of
sections 230 to 237 of the Companies Act, 2013.

xiv. A. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or
kind of funds) by the Company to or in any other persons or entities, including foreign entities ("Intermediaries"), with the
understanding, 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 on behalf of the Ultimate Beneficiaries.

B. No funds have been received by the Company from any persons or entities, including foreign entities ("Funding Parties"),
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
Parties or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

xv. The Company does not have undisclosed 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).

xvi. The Company has neither traded nor invested in Crypto currency or Virtual Currency during the financial year.

40 Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current period's classification
/ disclosure.