21. Provisions, Contingent Liabilities and
Contingent Assets:-

Provisions are recognized when the Company has a
present legal or constructive obligation as a result
of past events, it is probable that an outflow of
resources will be required to settle the obligation
and the amount can be reliably estimated. These are
reviewed at each year end and reflect the best current
estimate. Provisions are not recognized for future
operating losses.

Where there are a number of similar obligations, the
likelihood that an outflow will be required in settlement
is determined by considering the class of obligations as
a whole. A provision is recognized even if the likelihood
of an outflow with respect to any one item included in
the same class of obligations may be small.

Provisions are measured at the present value of best
estimate of the expenditure required to settle the
present obligation at the end of the reporting period.
The discount rate used to determine the present value is
a pre-tax rate that reflects current market assessments
of the time value of money and the risks specific to
the liability. The increase in the provision due to the
passage of time is recognized as interest expense.

Contingent liabilities are disclosed 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 the obligation or
a reliable estimate of the amount cannot be made.

Contingent assets are disclosed where an inflow of
economic benefits is probable.

22. Earnings per share:-

Earnings per share (EPS) is calculated by dividing
the net profit or loss for the period attributable to
equity shareholders by the weighted average number
of equity shares outstanding during the period.
Earnings considered in ascertaining the EPS is the net
profit for the period and any attributable tax thereto
for the period.

For the purpose of calculating diluted EPS, the net
profit for the period attributable to equity shareholders
and the weighted average number of equity shares
outstanding during the period are adjusted for the
effects of all dilutive potential equity shares.

FOR, DINESH R. THAKKAR & CO. FOR AND ON BEHALF OF THE BOARD,

CHARTERED ACCOUNTANTS MAITRI ENTERPRISES LIMITED

FRN : 102612W

KEYUR M. THAKKAR J JAIKISHAN R. AMBWANI RAMESHLAL B. AMBWANI

(PARTNER) (MANAGING DIRECTOR) (CHAIRMAN )

M NO. 190243 DIN : 03592680 DIN : 02427779

ALPESH M. PATEL UDDESH JAIN

(CHIEF FINANCIAL OFFICER) (COMPANY SECRETARY)

M. NO. ACS 76454

PLACE: AHMEDABAD PLACE: AHMEDABAD

DATE:30 MAY, 2025 DATE: 30 MAY, 2025