p. Provisions, Contingent Liabilities & Contingent Assets

Provisions are recognized when the Company has a present obligation (legal or constructive) as a result
of a past event, and it is probable that the Company will be required to settle the obligation, and a
reliable estimate can be made of the amount of the obligation.

The amount recognized as a provision is the best estimate of the consideration required to settle the
present obligation at the end of the reporting period, taking into account the risks and uncertainties
surrounding the obligation. When a provision is measured using the cash flows estimated to settle the
present obligation, its carrying amount is the present value of those cash flows (when the effect of the
time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from
a third party, a receivable is recognized as asset if it is virtually certain that reimbursement will be

r. Disclosures required under Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006

The Company has no dealing with any party registered under the Micro, Small and Medium
Enterprises Development Act, 2006.

s. Cash and cash equivalent

Cash and cash equivalents in the balance sheet comprise cash at banks and on hand and demand
deposits with an original maturity of three months or less and highly liquid investments that
are readily convertible into known amounts of cash and which are subject to an insignificant
risk of changes in value net of outstanding bank overdrafts as they are considered an integral
part of the Company’s cash management.

The bank balances in India include both rupee accounts. On a standalone basis, balance in current
and deposit accounts stood at Rs. 1,68,10,401.74/-, as at March 31, 2025.

u. Event occurring after the date of balance sheet

Where material event occurring after the date of the balance sheet are considered up to the date of approval
of accounts by the board of director

v. Recoverability of trade receivables

Required judgments are used in assessing the recoverability of overdue trade receivables and for
determining whether a provision against those receivables is required. Factors considered include the
credit rating of the counterparty, the amount and timing of anticipated future payments and any
possible actions that can be taken to mitigate risk of non-payment.

w. The Company has reclassified/regrouped previous year figures where necessary to confirm to the
current year’s classification

For SSRV AND ASSOCIATES For and on behalf of the Board of Directors

(CHARTERED ACCOUNTANTS)

ICAI FRN. 135901W

Manish Dalmia Girish Verma

Managing Director Director

DIN-05155708 DIN-08524681

Satyendra Sahu

Partner

Place: Mumbai

DATE: 30.05.2025

UDIN: 25126823BMNVKQ9081

Shekhar Dodrajka Kalpana Agarwala

CFO Company Secretary

PAN- ACUPD7524N PAN- AOLPJ8867R