In its ordinary operations, the companies activities expose it to the various types of risks, which are
associated with the financial instruments and markets in which it operates. The company has a risk
management policy which covers the foreign exchanges risks and other risks associated with the
financial assets and liabilities such as interest rate risks and credit risks. The risk management policy
is approved by the board of directors. The following is the summary of the main risks:

a) Market risk

Market risk is the risk that changes in market prices, such as foreign exchange rates (currency risk)
and interest rates (interest rate risk), will affect the companies income or value of it's holding of
financial instruments. The objective of market risk management is to manage and control market risk
exposures within acceptable parameters, while optimizing the return.

Interest rate risk

Interest rate risk is the risk the fair value or future cash flow of a financial instrument will fluctuate
because of changes in market interest rate. Fair value interest rate risk is the risk of changes in fair
value of fixed interest bearing financial instrument because of fluctuations in the interest rates. Cash
flow interest rate risk is the risk that the future cash flows of floating interest bearing financial
instrument will fluctuate because of fluctuations in the interest rates.

The Company's exposure to the risk of changes in market interest rates relates primarily to the
borrowing from banks. Currently company is not using any mitigating factor to cover the interest rate
risk.

(b)'Interest rate sensitivity

The sensitivity analysis below have been determined based on exposure to interest rates for borrowing at
the end of the reporting period and the stipulated change taking place at the beginning of the financial year
and held constant throughout the reporting period in case of term loans that have floating rates. If the interest
rates had been 1 % higher or lower and all the other variables were held constant, the effect on Interest expense
for the respective financial years and consequent effect on companies profit in that financial year would have
been as below:

(c) 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 has not obtained any fund based working capital loan forms. The company's treasury department
is responsible for liquidity, funding as well as settlement management. In addition, process and policies related
to such risk are overseen by senior management. Management monitors the company's net hquidity
position through rolling forecasts on the basis of expected cash flows.

30. In the absence of uncertainty of Profits in the near future Deferred tax has not been considered.

31. In the opinion of the management, all current assets, loans and advances would be reahzable 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.

32. The Company does not fall under Gratuity of payments act

33. Previous year's figures have been reclassified regrouped and rearranged wherever found
necessary to make them comparable.

Reasons for Variation more than 25%:

Debt-Equity Ratio increase because company increase Overdraft or working capital borrowings from banks and restructure debt compared to
previous period.

2 Debt Service Coverage Ratio increased because increase in net operating income compared to the previous period.

Return on Equity Ratio increased because i ncrease in net operating margin compared to the previous period.

3

Trade payables turnover ratio increased becausecompanystarted taki ng the advantage of early payment

4 discounts, cash discount and requi red to make quick payments because of market trends and futuristic
approach compared to the previous period.

5 Net profit ratio increased because increase in net operating income compared to the previous period.

Return on Capital employed increased because increase in net operating margin compared to the previous

6 period.

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.

Based on the information available with the Company, there are no dues to Small and Micro enterprises as required to be disclosed under the
Micro, Small and Medium Enterprises Development Act, 2006. The information regarding Micro and Small enterprises has been determined to
the extent such parties have been identified on the basis of information available with the Company.

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

Signatures to Notes forming part of Financial Statements_

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

For Jethani and .Associates M/S AGARWAL FORTUNE INDIA LIMITED?

Chartered Accountants
FRN:010749C

Sd/~ Sd/~

Sd/- Mahesh Kumar Agarwal Sharda Agarwal

UMESH KR. JETHANI Managing Director Director

Partner DIN: 02806108 DIN: 09520743

Membership No.400485

Place: Jaipur Sd/- Sd/~

Date: 29th May, 2025 Monika Shekhawat ADEN PARMAR

UDIN:25400485BMIHUL9909 Chief Financial Officer Company Secretary

Membership No.:A37301