j) Provisions, Contingent Liabilities and Contingent Assets

Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past
event, it is probable that an outflow of resources embodying economic benefits will be required to settle the
obligation and a reliable estimate can be made of the amount of the obligation. If the effect of the time value of
money is material, provisions are discounted using a current pre-tax rate that reflects, when appropriate, the
risks specific to the liability.

Contingent liabilities disclosed for possible obligation which will be confirmed only by future events not wholly
within the control of the Company or present obligations arising from past events where it is not probable that
an outflow of resources will be required to settle the obligation or a reliable estimate of the amount of the
obligation cannot be made. Contingent assets are neither recognized nor disclosed in the financial statements.

k) Earnings Per Share

Basic Earnings per Share is calculated by dividing the net profit after tax by the weighted average number of
equity shares.

l) Cash and cash equivalents

Cash and cash equivalents for the purpose of cash flow statement include cash on hand, balances with the banks
and short-term investments with an original maturity of three months or less, and accrued interest thereon.

19.2 Financial Instruments by Category and fair value hierarchy

Set out below, is a comparison by class of the carrying amounts and fair value of the Company's financial instruments, other than those
with carrying amounts that are reasonable approximations of fair values.

The fair values of the financial assets and financial liabilities included in the level 2 and level 3 categories above have been determined in
accordance with generally accepted pricing models based on a discounted cash flow analysis, with the most significant inputs being the
discount rate that reflects the credit risk of counterparties.

Fair Value Hierarchy

To provide an indication about the reliability of the inputs used in determining fair value, the Company has classified its financial
instruments into three levels prescribed under the Ind AS. An explanation for each level is given below.

Level 1:Quoted (unadjusted) market prices in active markets for identical assets or liabilities.

Level 2: Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable.

Level 3: Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

20 Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital, securities premium and all other equity
reserves attributable to the equity shareholders of the Company. The Company's objective when managing capital is to safeguard its ability
to continue as a going concern so that it can continue to provide returns to shareholders and other stake holders.

23 As per the definition of Business Segment and Geographical Segment contained in Ind AS 108 "Segment Reporting", the management is of
the opinion that the Company's operation comprise of operating in Primary and Secondary market and incidental activities thereto, there is
neither more than one reportable business segment nor more than one reportable geographical segment, and, therefore, segment
information is not required to be disclosed.

24 In the opinion of the management, all current assets, loans and advances would be realizable at least an amount equal to the amount at
which they are stated in the Balance Sheet. Also there is no impairment of fixed assets.

25 Previous year's figures have been reclassified regrouped and rearranged wherever found necessary to make them comparable which do not
have material impact.

^Following Ratios are not applicable to company
Additional regulatory information required by Schedule III
Details of benami property held

No proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

Title deeds of immovable properties not held in name of the company

There are no immovable properties which are not held in name of the company.

Valuation of Property, Plant and Equipment, intangible asset and investment property

The Company has not revalued any of its property, plant and equipment (including right-of-use assets) or intangible assets during the
current year or previous year.

Borrowings from Banks or Financial institution on the basis of Security of Current Assets
There are no secured loans outstanding as on March 31, 2024.

Wilful defaulter

The Company has not been declared wilful defaulter by any bank or financial institutions or government or any government authority.

Relationship with struck off companies

The Company has no transactions with the companies struck off under Companies Act, 2013 or Companies Act, 1956.

Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under the Companies Act, 2013.

Compliance with approved scheme(s) of arrangements

The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.
Undisclosed income

There is no income surrendered or remaining to be disclosed as income during the current or previous year in the tax assessments under the
Income Tax Act, 1961.

Details of crypto currency or virtual currency

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

Registration of charges or satisfaction with Registrar of Companies

As at 31st March 2024 there has not been any charges created on the assets of the company.

Utilisation of borrowings availed from banks and financial institutions

The Company has not borrowed any fund from any bank/Financial institution during the year.

The accompanying notes form an integral part of these financials statements

As per our report of even date. For and on behalf of Board of Directors of

For S P A R K & Associates Chartered Accountants LLP PREMIER CAPITAL SERVICES LIMITED

Chartered Accountants Manoj Kasliwal Sharda Manoj Kasliwal

FRN: 005313C/C400311 (Managing Director) (Director)

CA Chandresh Singhvi DIN:00345241 DIN : 00345386

Partner

Membership No. 436593 Himani Jain Rajendra K. Mungar

Company Secretary Chief Financial Officer

Place: Indore

Date : May 30 ,2024 Deepti Dubey

UDIN: 24436593BKFSOT3888 Chief Executive Officer