PROVISION, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

Provisions: Provisions are recognised when there is a present obligation as result of a past event, it is probable that an outflow
of resources embodying economic benefits will be required to settle the obligation and there is a reliable estimate of the amount
of the obligation. Provisions are measured at the best estimate of the expenditure required to settle the present obligation at the
Balance Sheet date and are not discounted to its present value.

Contingent Liabilities: Contingent liabilities are not provided for in the books but are disclosed by way of notes in the financial
statements when there is a possible obligation arising from past events, the existence of which will be confirmed only by the
occurrence or non occurrence of one or more uncertain future events not wholly within the control of the company or a present
obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a
reliable estimate of the amount cannot be made.

Contingent Assets: Contingent Assets are neither recognized nor disclosed in the financial statements.

EARNINGS PER SHARE (EPS)

The earnings considered in ascertaining the Company's earnings per share comprise the net profit after tax (and include post
tax effect of any extraordinary items.) The number of shares used in computing basic earnings per share is the weighted average
number of shares outstanding during the period. the number of shares used in computing diluted earnings per share comprises
of the weighted average number of shares outstanding during the period The number of shares used In computing diluted
earnings per Share comprises of tile weighted average shares considered for deriving basic earning per share, and also the
weighted average number of equity shares which could have been issued on conversion of all dilutive potential equity shares.

RELATED PARTY TRANSACTIONS^

Related party transactions are transfer of resources or obligations between related parties, regardless of whether a price is
charged. Parlies are considered to be related, if one party has the ability, directly or Indirectly, to control the other party of
exorcise significant influence over the other party in making financial or operating decisions. Parties are considered to he
related if they are subject to common control or common significant influence.

FINANCIAL INSTRUMENTS

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity
Instrument of another entity.

FINANCIAL ASSETS

Initial recognition and measurement

All financial assets are Initially recognised when the Company becomes a party to the contractual provisions of the instrument.
All financial assets are initially measured at fair value plus, in the case of financial assets not recorded at fair value through profit
or loss, transaction costs that arc attributable to the acquisition of the financial asset.

Subsequent measurement
B Classification

For the purpose of subsequent measurement, the Company classifies financial assets in following categories:

• Financial assets at amortised cost

Financial assets at amortized cost are subsequently measured at amortized cost using the effective interest method. The
amortized cost is reduced by impairment losses, if any. Interest income and impairment are recognized in the Statement of
Profit and Loss.

• Financial assets at fair value through other comprehensive Income (FVTOCI)

These assets are subsequently measured at fair value through other comprehensive income (OCI). Changes in fair values are
recognized In OCI and on derecognition, cumulative gain or loss previously recognized in OCI Is reclassified to the Statement of
Profit and Loss. Interest income calculated using EIR and impairment loss, if any. are recognized in the Statement of Profit and
Loss.

• Financial assets at fair value through profit or loss (FVTPI.)

These assets are subsequently measured at fair value Net gains and losses, including any interest income, are recognized in the
Statement of Profit and Loss.

Financial assets are not reclassified subsequent to their recognition except if and in the period the Company changes its
business model for managing for financial assets.

De-recognition

The Company derecognises a financial asset when the contractual rights to the cash flows from the financial asset expire, or it
transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of
ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the
risks and rewards of ownership and it does not retain control of the financial asset.

If the Company enters into transactions whereby it transfers assets recognised on its balance sheet, but retains either all or
substantially all of the risks and rewards of the transferred assets, the transferred assets are not derecognised.

Any gain or loss on derecognition Is recognised in the Statement of Profit and Loss.

Impairment of financial assets

The Company applies the expected credit loss model for recognizing impairment loss on financial assets measured at amortized
cost, lease receivable, trade receivable other contractual rights to receive cash or other financial assets. For trade receivable, the
Company measures the loss allowance at an amount equal to life time expected credit

losses. Further, for the measuring life time expected credit losses (allowance for trade receivable the Company has used a
practical expedient as permitted under Indian AS 109. This expected credit loss allowance is computed based on provisions,
matrix which takes into account historical credit loss experience and adjusted for forward looking information.

FINANCIAL LIABILITIES

Initial recognition and measurement

All financial liabilities are initially recognised when the Company becomes a party to the contractual provisions of the
instrument. All financial liabilities are initially measured at amortized cost unless at Initial recognition, they are classified as fair
value through profit or loss. In case of trade payables they are initially recognize at fair value and subsequently, these liabilities
are held at amortized cost, using the Effective interest method.

Classification and subsequent measurement

Financial liabilities are classified as measured at amortised cost or FVTPI-

A financial liability Is classified as FVTPI. if it is classified as held-for-tradlng. or it is a derivative or it is designated as such on
initial recognition. Financial liabilities at FVTPI. are measured at fair value and net gains and losses, including any interest
expense, are recognised in the Statement of Profit and Loss.

Derecognition

A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an
existing financial liability is replaced by another from the same lender on subsequently different terms, or the terms of an
existing liability are subsequently modified, such an exchange or modification Is treated as the derecognition of the original
liability and the recognition of the new liability. The difference in the respective carrying amount is recognize in the Statement
of Profit & loss.

Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount presented in the balance sheet when, and only when, the
Company currently has a legally enforceable right to set off the amounts and It Intends either to settle them on a net basis or to
realise the assets and settle the liabilities simultaneously.

SEGMENT REPORTING

Operating segments arc reported in a manner consistent with the internal reporting provided by Chief Financial Officer and
Director of the Company jointly and responsible for allocating resources, assess the financial performance of the Company and
make strategic decisions.

The Company has identified one reportable segment 'trading activities" based on information reviewed by them.

STANDARDS ISSUED BUT NOT EFFECTIVE

As at the date of issue of financial statements, there are no new standards or amendments which have been notified by the MCA
but not yet adopted by the Company, lienee, the disclosure Is not applicable.

29 Financial Risk Management

The Company's principal financial liabilities, comprise loans and borrowings, trade and other payables. The main purpose of these financial liabilities is to finance
the Company's operations and to provide guarantees to support its operations. The Company's principal financial assets Include loans, trade and other receivables,
and cash and short-term deposits that derive directly from Its operations.

The Company's activities expose it to a variety of financial risks: credit risk and liquidity risk and interest rate risk. The Company's primary focus is to foresee the
unpredictability of financial markets and seek to minimize potential adverse effects on its financial performance. The Company is not dealing in foreign currency
transaction and therefore Company is not exposed to foreign exchange risk. The Board of Directors reviews and agrees policies for managing each of these risks,
which are summarised below:

Credit Risk

Credit risk is the risk of financial loss to the Company if a customer or counter party to a financial instrument fails to meet its contractual obligations, and arises
principally from the Company's receivables from customers and investment securities. Credit risk arises from cash held with hanks and financial institutions, as
well as credit exposure to clients, including outstanding accounts receivable. The maximum exposure to credit risk is equal to the carrying value of the financial
assets. The objective of managing counterparty credit risk is to prevent losses in financial assets. The Company assesses the credit quality of the counter parties,
taking Into account their financial position, past experience and other factors.

Trade and other receivables

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. The demographics of the customer. Including the
default risk of the industry and country in which the customer operates, also has an influence on credit risk assessment. In addition, receivable balances are
monitored on an ongoing basis with the result that the Company’s exposure to Bad debt is not significant Also the Company does not enter into sales transaction
with customers having credit loss history. There are no significant Credit risk with related parties of the Company. The Company's is exposed to Credit risk in the
event of non payment of customers. Credit risk concentration with respect to Trade Receivables is mitigated by the Company's large customer base.

Adequate expected credit losses arc recognised as per the assessment.

The history of Trade receivables shows an allowance for bad and doubtful debts of Rs Nil ( Nil as at March 31.3035). The Company has made allowance of Rs Nil (
Nil as at March 31.2025) against Total Trade receivable of Rs. During the year under audit, the Company had written off balance of Rs. Nil from Trade Receivable In
Profit and boss Account

Bank Deposits

The company maintains its cash and cash equivalents and bank deposits with reputed and highly rated bank Hence, there Is no significant credit risk on such

deposits

Liquidity risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company manages its liquidity risk through
credit limits with borrowings The Company's corporate treasury department is responsible for liquidity, funding as well as settlement management. In addition,
processes and policies related to such risks arc overseen by senior management

31 Trade Payable to MSME

According to the information available with the Management and as informed by the Management, there are No suppliers having status of Micro. Small And Medium
Enterprise Development Act. 2006 and therefore the amount due to Micro and Small enterprise under the said Act as on 31.03.2025 Is NIL

32 Balances of Sundry Debtors, Creditors. Loans and Advances and transactions are sub)ect to their confirmation .

33 Segment Information

Operating segments are reported in a manner consistent with the Internal reporting provided to the Chief Operating Decision Maker(CODM). The CODM Is
considered to be the Board of Directors who makes strategic decisions and is responsible for allocating resources and assessing performance of the operating
segments.

The Company's only business segment is Trailing in various commodities .hence the disclosure of segment wise information as required by ind AS 108 on "Segment
Reporting" is not applicable.

34 Contingent Liabilities and Commitment NIL

35 Events Occurring After Balance - Sheet

The Company evaluates events and transactions that occur subsequent to the balance sheet dale but prior to the approval of financial statements to determine the
necessity lor recognition and/or reporting of any of these events and transactions in the financial statements. As of 29th May. 2025 there were no
subsequent events to be recognised or reported that are not already disclosed."

36 Except otherwise mentioned herein, in the opinion of the Hoard, the Current Assets, Loans and Advances are approximately of the value stated if realized in the
ordinary course of business and the provision of all known liabilities are adequate and not in excess of the amount reasonably necessary

37 Previous Years Figures have been re-grouped/ re-arranged wherever consider necessary. The disclosure requirement are made in the note to accounts for by way
of additional statements. The other disclosure required by the Companies Act, are made In the notes to accounts

(a) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency during the year ended March 31. 2025 and March 31,
2024. Further, the Company has also not received any deposits or advances from any person for the purpose of trading or Investing in Crypto
Currency or Virtual Currency.

(b) Undisclosed income

During the year ended March 31. 2025 and March 31, 2024. the Company has not surrendered or disclosed as income any transactions not
recorded in the books of accounts in the course of tax assessments under the Income Tax Act. 1961 (such as. search or survey or any other
relevant provisions of the Income Tax Act. 1961).

(c) Loans or advances to specified persons

The Company has granted loans or advances in nature of loans to promoters/directors/KMPs/Related parlies (as defined under the Companies
Act. 2013) for the period ended March 31. 2025 and March 31. 2024.

(d) Compliance with numbers of layers of companies

The Company is in compliance with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read with the
Companies (Restriction on number of Layers) Rules, 2017 during the period ended March 31,2025 and March 31, 2024.

(e) Utilisation of borrowed funds and share premium

During the year ended March 31. 2025 and March 31, 2024. the Company has not advanced or loaned or invested funds (either borrowed funds
or share premium or kind of funds) to any other person(s) or entity(ies). including foreign entities (Intermediaries) with the understanding
(whether recorded in writing or otherwise) that the Intermediary shall:

I) directly or indirectly lend or invest in other persons or entitles Identified In any manner whatsoever by or on behalf of the Company (Ultimate
Beneficiaries) or

ii) proride any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

During the year ended March 31. 2025 and March 31, 2024. the Company has not received any fund from any person(s) or enlily(ies), including
foreign entitles (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

i) directly or Indirectly lend or Invest in other persons or entitles identified in any manner whatsoever by or on behalf of the Funding Party
(Ultimate Beneficiaries) or

ii) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries
CO Relationship v (i) Investments

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act. 2013 or section 560 of the
Companies Act. 1956 during the year ended March 31. 2025 and March 31,2024.

(g) The Company has not been declared Wilful Defaulter by any bank or financial institution or government or any government authority.

(h) No proceeding have been initiated nor pending against the company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and rules made thereunder

(I) Others:

a) Balances of Sundry Creditors, Debtors, Receivables / Payables from / to various parlies / authorities are subject to confirmation from the
respective parties, and necessary adjustments if any, will be made on its reconciliation

b) In the Opinion of the Board of Directors the aggregate value of current assets on realization In ordinary course of business will not be less
than the amount at which these are stated in the Balance Sheet.

c) Previous year's figures have been re-arranged and re-grouped, wherever necessary to make them comparable with those of current year.