c) Provisions

Provisions and liabilities are recognized in the period when it becomes probable that there will be
a future outflow offunds resulting from past operations or events and the mount of cash outflow can
be reliably estimated. The timingof recognition and quantification of the liablity require the
application judgement to existing facts and cricumstances, which can be subject to change. The
Carrying cmount of provisions and liabilities are reviewed regularly and revised to take account
of changing facts and circumstances.

d) Impairment of non-financial assets

The Company assesses at each reporting date wheteher there is an indication that an assets may be
impaired. If any indication exists, the Company estimates the asset's recoverable amount.

An asse's revocerable amount is the higher of an asse's or Cash Generation Units(CGU's) fair value
less costs of disposal and its valued in use. It is determined for an individual assets, unless the assets
does not generate cash inflows that are largely independent of those from other assets or a group of
assets. Where the carrying amount of an asset or CGU exceeds its reoverable amouont, the assets is
considered impaired and is written down to its recoverable amount.

In assessing valued inuse the estimated future cash flows are discounted to their present valued
using pre-tax discount rate that reflects current market assessments of the time value of money and
the risks specific to the assets. In dtermining fair values less costs of disposal, recent market
transactions are taken into account, if no such transactions can be identified, and appropriate
valuation lmodel is used.

e) Impairment of financial assets

The impairment provision for financial assets are based on assumptions abount risk of default and
expectd cash loss rates. The Company uses Judgement in making these assumptions and selecting
the inputs to the impairment calculation, based on Company's past history, existing market
conditions as well as forward looking estimated at the end of each repoting period.

Information pursuant to the provisions of Section 22 of Micro, Small and Medium Enterprises Deveopment Act, 2006
During the year company has not paid any interest in terms of the section 18 of the above mentioned act. No
principal amount or interest amount are due at the end of this accounting year which is payable to any Micro, Small
or Medium enterprises as defined in the Micro, Small and Medium Enterprises Development Act, 2006

28 The title deed of all the immovable properties disclosed in this financial statements are held in the name of the Company except

a property booked with Supertch Ltd. which was originally alloted in the name of a director, and is under process of transfer in the name
of company.

29 The company has not revalued its Property, Plant & Equipments (including Right of use assets) .

30 The company has not given any loans or advances in the nature of loans are granted to promoters, directors, KMP's and
the related parties. (as defined under Companies Act, 2013) either severally or jointly with any other person: that are
repayable on demand without specifying any terms or period of repayment.

31 The company has no Capital Work in Progress.

32 The Company has no intengible asset under development.

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

34 Company has no borrowings from banks or financial institutions on the basis of security of current assets.

35 Company is not declared wilful defaulter by any bank or financial Institution or other lender.

* "wilful defaulter" here means a person or an issuer who or which is categorized as a wilful defaulter by any bank or
financial institution (as defined under the Act) or consortium thereof, in accordance with the guidelines on willful
defaulters issued by the Reserve Bank of India.

36 Company has no transaction with companies struck off under section 248 of the company Act,2013 or section 560 of
Companies Act, 1956.

³⁷ The Company has prepared these financial statements as per the format prescribed by Schedule III of The Companies Act, 2013

³⁸ The Current Year refers to the period April 01, 2024 to March 31, 2025. (Previous year refers to April 01, 2023 to March31, 2024).

³⁹ The previous year figures have been regrouped, rearranged and reclassified wherever necessary to conform to this year’s
classification.

The accompanying notes form an integral part of these financial statements
As per our Report of even date attached

For RTPS & CO. for and on behalf of the board of

Chartered Accountants FOR A B N INTERCORP LIMITED

FRN 017980N

SD/- SD/- SD/- SD/- SD/-

Pritam Singh Baghla (Ajai Kumar ) (Ajeet Kumar ) (Kushal Kumar) (Trishala Jadav)

Partner Mg. Director Director CFO Company Secretary

M.No. 097115 DIN 00322447 DIN 00416478

UDIN:25097115BMLINK9960

PLACE: NEW DELHI PLACE: NEW DELHI

DATED: 30/05/2025_DATED: 30/05/2025