(o) Provisions, Contingent Liabilities and Contingent Assets

Provisions are recognized when there is a present obligation (legal or constructive) as a result of past event; and it is
probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate
can be made.

Provisions (excluding retirement benefits) are not discounted to its present value and are determined based on best
estimate required to settle the obligation at the Balance Sheet date, taking into account the risks and uncertainties
surrounding the obligation.

Contingent Liabilities are possible but not probable obligations as on the Balance Sheet date, based on the available
evidence. Contingent Liabilities are not recognised in the financial statements.

Contingent Assets are neither recognized nor disclosed.

(p) Earning per share

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity
shareholders of the Company by the weighted average number of equity shares outstanding during the year.

Diluted earnings per share are computed using the weighted average number of equity shares and dilutive potential
equity shares outstanding during the year. For the purpose of calculating diluted earnings per share, the net profit or
loss for the period attributable to equity shareholders and the weighted average number of shares outstanding during
the period are adjusted for the effects of all dilutive potential equity shares.

(q) Cash Flow Statement

Cash flows statement is prepared using the indirect method, whereby profit before tax is adjusted for the effects of
transactions of a non-cash nature item of income or expenses associated with investing or financing cash flows. The
cash flows from operating, investing and financing activities of the Company are segregated.

(r) Recent Accounting Developments

The Ministry of Corporate Affairs (MCA) has not notified any new Ind AS or amendment to existing Ind AS which
would be applicable to Company from 1 April 2020.

C. During the year brokerage were earned with the related parties in the ordinary course of Business:

31) Business Combinations

The Company had not acquired or Invested in any other business.

32) The Company does not have any pending litigation which would impact its financial position.

33) There is no long term contract enter into by the Company, hence provisions for material forseable loss is not required.

34) Due to Micro, small & medium enterprises

The Company has not received any interest claim from any client as at Balance Sheet date.

35) Financial Instrument Face Value

The face value of All the assets & liabilities of the company are equivalent to their carrying amount largely due to short
term maturity of these items.

The quoted / unquoted shares are stated at cost price.

36) Financial instruments Risk Management

The Company has exposure to the following risks from financial instrument Liquidity risk credit risk & Market risk
The Management is taking almost care in its day to day dealing so that the risk are minimum.

1) Trades payable are payable on demand

2) Borrowings are payable in monthly EMI

3) Other financial liabilities are payable as per due dates

37) Maturity Analysis

All the current Assets / current liabilities are realisable / payable within 12 months. other non-current assets & liabilities
are realisable / payable in more than 12 months.

1. Current Ratio: Current Asset over Current Liabilities

2. Debt-Equity Ratio: Debt over total share holders equity.

3. Trade Receivables Turnover Ratio: Credit sales over average trade receivables

4. Trade Payables Turnover Ratio: Credit purchases/expenses over average trade payables

5. Net Capital turnover Ratio : Sales over net working capital

6. Net profit ratio: Profit After Tax over Revenue from operations

7. Return on Capital employed: Earnings Before Interest & Tax over Capital Employed (which includes tangible net worth
and total debt).

Note: Considering the nature of business activites, only ratios applicable to the company are provided.

42) The figure of the previous years have been regrouped or rearranged wherever necessary.

AS PER OUR ATTACHED REPORT OF EVEN DATE

For PARESH D SHAH & CO. FOR AND ON BEHALF OF THE BOARD

CHARTERED ACCOUNTANTS

(CA. PARESH D SHAH) MANISH BANTHIA GIRIRAJ DAMANI

(Proprietor) (Director) (Director)

M No: 040648 DIN - 00117002 DIN - 00333241

Firm Reg. No. 107500W

MRS. SUDHA AGARWAL

Place : Mumbai (Company Secretary)

Date : 29/05/2025 M. No. - A34913

UDIN : 25040648BMOQEU4000 ECSIN : EA034913B000141767

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