Sensitivity analysis method

The sensitivity analysis presented above may not be representative of the actual in the defined benefit obligation as it is unlikely that the change in assumption would occur in isolation of one another as some of the assumption may ne correlated. There was no changes in the methods and assumptions used in sensitivity analysis from prior years.

27 Segment information

The Company has only one reportable segment, namely "Hotels & Resorts". Further the company operates only in one geographical area. Hence segment disclosure under Ind AS 108 have not been given.

29 Balances of advance from customers & dealer deposits are subject to confirmation

30 Taxation:

Current Taxes

As there was no profit during the FY 2025-26, no provision for income tax is made, in view of bought forward losses & unabsorbed depreciation. Further, the company had opted for the new taxation regime under section 115BAA of Income Tax Act ,1961 during the previous year and accordingly no provision for tax is required to be made under section 115JB of Income T ax Act, 1961 as well.

31 Contingent liabilities

a Provision for Warranties :

As per Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets, issued by the Institute of Chartered Accountants of India, there is no warranty provision during the year.

32 Derivative Instruments and Un-hedged foreign currency exposure :

There is no unhedged foreign currency exposure and open positions on derivative instruments as at year ended 31st March, 2026.

33 Foreign Currency Income/Expense

The Company has neither earned any income nor incurred any expenses in foreign currency during the year

(b) Fair Value Hierarchy

The Fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable and consist of the following three levels :

Level 1: Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Inputs are other than quoted prices included within level1 that are observable for the asset or liability , either directly (i.e as prices )or indirectly (i.e derived from prices)

Level 3: Inputs are not based on observable market data (unobservable inputs. Fair value are determined in whole or in part using a valuation model based on assumption that are neither supported by prices from observable current market transaction in the same instrument nor are they based on available market data.

There are no assets measured at fair value; either through profit & loss or through Other Comprehensive Income, during the year.

38 Details of Benami Property held

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

39 Borrowings from banks for Credit Facility

The Company has not availed off any credit facilities from banks or financial institutions against the security of current assets during the year ended 31st March, 2026.

40 Wilful Defaulter

KDJ HOLIDAYSCAPES AND RESORTS LIMITED (hereinafter called "The Company") went into CORPORATE INSOLVENCY RESOLUTION PROCESS (CIRP) after one of the Financial CreditorsTJSB Sahakari Bank Limited filed an application under section 7 of Insolvency and Bankruptcy Code, 2016.

The said application was admitted by the National Company Law Tribunal vide order dated 4th March 2025.

The Resolution Plan submitted by Successful Resolution Applicant Mr. Ravikumar Gaurishankar Patel, was unanimously approved by the CoC (Committee of Creditors), by 100% of the voting share through e-voting.

The approved resolution plan was managed by Implementation and Monitoring Committee (IMC).

The new Board of Directors was appointed with effect from 28th March, 2025.

The management of Company was handed over to the Board by the Monitoring Committee as on April 18, 2025.

The Company was under CIRP during the period from 23rd September 2019 to 4th March, 2025 (Date of NCLT Order approving the Resolution Plan is 4th March, 2025).

41 Relationship with Struck Off Companies

The Company has not entered into any transactions with the companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of Companies Act, 1956 during the year.

42 Registration of Charges or satisfaction with Registrar of Companies

During the year, there are no instances of any registration, modification or satisfaction of charges which are pending for registration with Registrar of Companies (ROC) beyond the statutory period.

43 Compliance with number of layers of companies

The Company is in compliance with the relevant provisions of the Companies Act, 2013 with respect to the number of layers prescribed under clause (87) of Section 2 of the Companies Act, 2013 read with the Companies (Restriction on number of Layers) Rules, 2017.

44 Compliance with approved Scheme(s) of Arrangements

There is no Scheme of Arrangement approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013 during the year and hence, no disclosures are required to be made by the Company in these financial statements for the year ended 31st March, 2026.

45 Utilisation of Borrowed Funds and Share Premium under Rule 11(e)

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 person(s) or entity(ies), including foreign entities ("Intermediaries") with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries).

The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other

persons or entities identified by or on behalf of the Company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

46 Rounding of Amounts

All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakhs, or decimals thereof, as per the requirement of Schedule III, unless otherwise stated.

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

48 There has been no fraud by the company or on the company during the year and previous year.

49 Dividend

During the year ended 31st March, 2026, no dividend has been proposed.

50 The Company does not have any transactions not recored in the books of accounts that has been surrendered or disclosed as income during the year or the previous year in the tax assessments under Income T ax Act, 1961.

52 Previous year's figures have been regrouped, rearranged & reclassified whereever considered necessary