Terms and conditions of transactions with related parties

The sales to & purchases from related parties are made on terms equivalent to those that prevail in arm's length transactions. Outstanding balances at the year-end are unsecured and interest free and settlement occurs in cash. For the year ended 31.03.2026 the Company has not recorded any impairment of receivables relating to amounts owed by related parties (31.03.2025: INR Nil). This assessment is undertaken each financial year through examining the financial position of the related party and the market in which the related party operates.

2.6. There are no Micro, Small and Medium Enterprises to whom the company owes dues, as at 31st March 2026 . This information as required to be disclosed under the Micro Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the company.

2.7 During the year, the Company has reclassified refer Note 6 an amount of ?128.89 lakhs relating to advance given for purchase of flat from “Other Financial Assets” to “Other Non-Current Assets” as “Capital Advance”, based on the nature and intended use of the asset and refer Note 10 the Company has reclassified “HDFC Bank Gratuity Employees Scheme” amounting to ?0.18 lakh from “Cash and Cash Equivalents” to “Balances with Banks other than (iii) above”, considering the nature and restricted usability of the balance.

The Compnay contributes applicable rates of salary of all eligible employees towards Provident Fund and Employees State Insurace managed by the Central Government.

Defined Benefit Plan

The Company operates a funded gratuity scheme administered through the Life Insurance Corporation of India (LIC). Contributions to the gratuity fund are made based on actuarial valuation / estimates as applicable.

As per the balance confirmation received from LIC, the balance available in the gratuity fund as at 31 March 2026 amounts to Rs. 16.27 Lakhs. During the year, contributions amounting to Rs. 16.18 Lakhs were credited to the fund and interest of Rs. 0.09 Lakhs was accrued thereon. No claims were paid during the year.

Pending receipt of the detailed actuarial valuation report, the above amount has been considered as the fair value of plan assets for the purpose of these financial statements. Necessary adjustments, if any, arising on receipt of the actuarial valuation report shall be accounted for in the period in which the same is received.

Note 2.9. Financial instruments:

i) Fair values hierarchy

Financial assets and financial liabilities measured at fair value in the statement of financial position are grouped into three levels of a fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows :

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

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques which maximise the use of observable market data and rely as little as possible on entity specific estimates.

Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

For management reporting purposes, the Company is organised into business units based on the nature of its services and has identified two reportable segments:

1. Financial Activities / Others - This segment comprises activities relating to trading and investment in equity instruments.

2. Business Support Services - This segment includes document scanning and digitalisation services, enabling organisations to securely convert paper-based records into digital formats.

A. Based on the management approach as defined in Ind AS 108 Operating Segments, the Chairman and Managing Director/Chief Financial Officer evaluates the Group's performance based on an analysis of various performance indicators by business segment. Accordingly information has been presented along these segments. The accounting principles used in the preparation of the financial statement are consistently applied in individual segment to prepare segment reporting.

B. Unallocated Corporate Assets primarily comprise of investments, deferred tax, tax and certain property, plant and equipment and Unallocated Corporate Liabilities primarily comprise of tax and deferred tax liabilities.

C. Other expenses primarily comprises employee benefit expenses and other expenses incurred for the respective segments.

i) There are no proceedings initiated or are pending against the Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder.

ii) The Company has not been declared as wilful defaulter by any bank or financial institution.

iii) The Company does not have any transactions with struck off companies.

iv) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall: (a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or (b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

v) The Company has not entered in to any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

vi) The title deeds of all the immovable properties, (other than immovable properties where the Company is the lessee and the lease agreements are duly executed in favour of of the Company) disclosed in the financial statements included in property, plant and equipment and capital work-in-progress are held in the name of the Company as at the balance sheet date.

vii) The Company has not traded or invested in Crypto currency or Virtual currency during the financial year.

viii) The Company has not revalued its property, plant and equipment during the financial year.

ix) No additional loans were taken in the current or previous financial year, and no charges or satisfactions remain unregistered with the ROC beyond the statutory period.

x) There is no non-compliance with the number of layers prescribed under section 2(87) of the Companies Act, 2013 read with Companies (Restriction on number of layers). Rules, 2017.

xi) No dues from directors or officers are outstanding and included in trade receivables under Note No. 5.

xii) The company uses an accounting software which have the feature of audit trail in accordance with the requirements of Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014.

xiii) The Company has not created any provision for interest on overdue amounts payable to MSME's in compliance to notification dated 22.01.2019 issued by the Ministry of Corporate affairs (MCA), and therefore the same was not included in closing balance of outstanding dues to MSME's as on 31st March, 2026

xiv) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise).

xv) Certain comparative figures for the previous year have been reclassified to confirm to the current year's presentation, in accordance with the requirements of Ind AS 1 - Presentation of Financial Statements and in accordance with Ind AS 8 - Accounting Policies, Changes in Accounting Estimates and Errors, the financial statements have been retrospectively restated. The nature, amount, and reason for such reclassifications.

A) During the financial year 2024-25, the Company has reassessed the classification of certain equity investments previously presented under Non-Current Investments and measured at Fair Value Through Other Comprehensive Income (FVTOCI). Based on the revised assessment, it was determined that these investments are held for trading and, therefore, should be classified as Current Investments and measured at Fair Value Through Profit or Loss (FVTPL), in accordance with the principles of Ind AS 109 - Financial Instruments.

As a result, an amount of ?280.00 lakhs has been reclassified from Non-Current Assets to Current Assets in the financial statements for the year ended 31 March 2025. This reclassification is consistent with the requirements of Ind As 1, which mandates the separate presentation of items of dissimilar nature or function, and Ind AS 8, which requires changes in classification to be accounted for retrospectively where relevant.

The impact of this reclassification on the current year's financial statement presentation is as follows:

Non-Current Assets as previously presented: ?563.78 lakhs Less: Reclassified Non-Current Investments: ?280.00 lakhs Revised Non-Current Assets: ?283.78 lakhs Current Assets as previously presented: ?437.33 lakhs Add: Reclassified Current Investments: ?280.00 lakhs Revised Current Assets: ?717.33 lakhs

These investments were previously classified under the Fair Value Through Other Comprehensive Income (FVOCI) category as per Ind AS 109 - Financial Instruments. Upon reclassification, the cumulative gain/(loss) of Rs. (10.22) lakhs, previously recognized under Other Comprehensive Income (OCI), has been transferred to the Statement of Profit and Loss, in line with the derecognition and reclassification requirements of Ind AS 109.

The Company holds investment property comprising freehold land and building amounting to Rs. 35.39 lakhs, of which land represents Rs. 4.93 lakhs and building represents Rs. 30.47 lakhs. The investment property is measured using the cost model in accordance with Ind AS 40 Investment Property read with Ind AS 16 Property, Plant and Equipment.

During the year ended 31 March 2026, the management noted that depreciation on the building component of the investment property had not been provided in earlier years. In accordance with Ind As 16, depreciation is required to be provided over the useful life of the asset from the date the asset is available for use. The Company has considered the useful life of the building as 60 years based on Schedule II to the Companies Act, 2013.

Accordingly, cumulative depreciation pertaining to prior years amounting to Rs. 6.22 lakhs has been adjusted against opening retained earnings as at 01 April 2025 and depreciation for the current year amounting to Rs. 0.62 lakhs has been recognised in the Statement of Profit and Loss.

Management has assessed the impact of the above adjustment with reference to the financial statements and reserves of the Company and concluded that the omission was not material to the previously issued financial statements. Accordingly, comparative financial information has not been restated.

Detailed note on the terms of the rights, preferences and restrictions relating to each class of shares including restrictions on the distribution of dividends and repayment of capital.

The Company has only one class of Equity Shares having a par value of Rs. 10/- per share. Each holder of Equity Share is entitled to one vote per share. New equity shares issued shall be ranked parripassu to the existing equity shares. In the event of liquidation of the Company, the holders of Equity shares will be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of Equity shares held by the shareholders.

The Ministry of Micro, Small and Medium Enterprises has issued an Office Memorandum dated 26 August 2008 which recommends that the Micro and Small Enterprises should mention in their correspondence with its customers the Entrepreneurs Memorandum Number as allotted after filing of the Memorandum. Accordingly, the disclosure in respect of the amounts payable to such enterprises as at the reporting date has been made in the financial statements based on information received and available with the Company. Further, in the view of the management, the impact of interest, if any, that may be payable in accordance with the provisions of the Micro, Small and Medium Enterprises Development Act, 2006 ("the MSMED Act") is not expected to be material. The Company has not received any claim for interest from any supplier under the said Act.

Note 24: Financial Risk Management:

The Company's activities expose it to a variety of financial risks, including market risk, credit risk and liquidity risk. The Company's primary risk management focus is to minimise potential adverse effects of market risk on its financial performance. The Company's risk management assessment and policies and processes are established to identify and analyse the risks faced by the Company, to set appropriate risk limits and controls and to monitor such risks and compliance with the same. Risk assessment and management policies and processes are reviewed regularly to reflect changes in market conditions and the Company's activities. The Board of Directors are responsible for overseeing the Company's risk assessment and management policies and processes.

a. Credit Risk

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Company's credit risk arises from accounts receivable balances. Accounts receivable balances outstanding as on reporting date amount to Rs. 8.57 lakhs which pertains to the amount receivable from a non related party.

The finance function of the Company assesses and manages credit risk based on internal credit rating system. Internal credit rating is performed for each class of financial instruments with different characteristics.

Based on business environment in which the Company operates, a default on a financial asset is considered when the counterparty fails to make payments within the agreed time period as per contract. Loss rates reflecting defaults are based on actual credit loss experience, past experiences where it believes there is high probability of default and considering differences between current and historical economic conditions. In general all the trade receivables greater than 365 days are reviewed and provided for by analysing individual receivable.

b. Liquidity Risk

Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due. Due to the nature of the business, the Company maintains flexibility in funding by maintaining availability under committed facilities.

Management monitors rolling forecasts of the Company’s liquidity position and cash and cash equivalents on the basis of expected cash flows. The Company takes into account the liquidity of the market in which the entity operates. In addition, the Company’s liquidity management policy involves projecting cash flows and considering the level of liquid assets necessary to meet these, monitoring balance sheet liquidity ratios against internal and external regulatory requirements and maintaining debt financing plans.

Contractual maturities of financial liabilities

The table below analyses the Company’s financial liabilities into relevant maturity groupings based on their contractual maturities for all non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. Balances due within 12 months equal their carrying amounts as the impact of discounting is not significant.

c. Market risk- foreign exchange

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises two types of risk:

interest rate risk and currency risk. Financial instruments affected by market risk include borrowings, deposits, trade receivables and other financial instruments. The sensitivity analyses in the following sections relate to the position as at 31st March 2026 and 31st March 2025. The analyses exclude the impact of movements in market variables on the carrying values of gratuity and other post retirement obligations, provisions and non-financial assets and liabilities.

d. Interest rate risk

The Company's policy is to minimise interest rate cash flow risk exposures on long-term financing. As at 31st March 2026, the Company is not exposed to any risk pertaining to the changes in market interest rates.

e. Price Risk

The Company is exposed to fluctuations in share price arising on purchase/ sale of shares. The Company has a risk management framework aimed at prudently managing the risk arising from the volatility in commodity prices. The Company's commodity risk is managed centrally through well-established trading operations and control processes.

Capital Management

The Company's objective for capital management is to maximise shareholder value, safeguard their ability to continue as a going concern, so that they can continue to provide returns for shareholders and benefits for other stakeholders and maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Company adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt.