3. Provision for Taxation for the Current year has been made after taking into consideration
benefits admissible under the provisions of the Income Tax Act, 1961.

5 Earning per share ( EPS ), the numerators and denominators used to calculate Basic &
Diluted Earning per Share.

6. The company is not required to provide Gratuity as required under Payment of Gratuity Act,
1972 and hence no obligation has been provided under Defined Benefit Obligation required as
per Ind AS 19 - Employee Benefits.

7. The previous year's figures have been reworked, regrouped and reclassified wherever
necessary.

8. The stock in trade has been physically verified by the management as on the last day of the
year. The value of the closing stock has been stated in the accounts as certified by the
management.

9. The cash on hand on the last day of the accounting year has been physically verified by the
management and the cash on hand has been taken as found and certified by the management.

In Terms of Our Report attached For and on behalf of Board of Directors of

For A K G V G & ASSOCIATES Abhishek Finlease Limited

Chartered Accountants
Firm Registration No. 018598N

Mahendra Shah (Director)

Priyank Shah
Partner

Membership No.: 118627 Sanket Shah (Director)

Place: Ahmedabad Place: Ahmedabad

Date: May 28, 2024 Date: May 28, 2024

UDIN : 24118627BKEFUK8147