i. Provisions, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a
present obligation as a result of past events and it is probable that there will be outflow of resources.
Contingent Liabilities are not recognized, but are disclosed in the notes. Contingent assets are neither
recognized nor disclosed in the financial statements.

j. Earning Per Share

The basic earnings per share is calculated by dividing the net profit after tax for the year by the weighted
average number of equity shares outstanding during the year For the purpose of calculating diluted
earnings per share, net profit after tax during the year and the weighted average number of shares
outstanding during the year are adjusted for the effect of all dilutive potential equity shares. The dilutive
potential equity shares are deemed converted as of the beginning of the year unless they have been
issued at a later date. The dilutive potential equity shares are adjusted for the proceeds receivable had
the shares been actually issued at fair value (i.e. average market value of the outstanding shares). Anti
dilutive effect of any potential equity shares is ignored in the calculation of earnings per share.

k. Cash Flow Statements

Cash flow are reported using indirect method, whereby net profit before tax is adjusted for the effects of
transaction of non-cash nature and any deferrals or accruals of past or future cash receipts or payments.
The cash flow from regular revenue generating, investing and financing activities of the Company are
segregated.

l. Operating Cycle

Based on the nature of products/activitiy of the company and the normal time between acquisition of
assets and their realisation in cash or cash equvalents, the company has determined its operating cycle
as 12 months for the purpose of classification of its assets and liabilities as current and non-current.

m. Use of estimates

The preparation of financial statements in conformity with Indian GAAP requires managements to
make judgments, estimates and assumption that affect the reported amounts of revenues, expenses,
assets and liabilities and the disclosure of contingent liabilities, at the end of the reporting period.
Although these estimates are based on the management's best knowledge of current events and actions,
uncertainty about these assumptions and estimates could result in the outcomes requiring a material
adjustment to the carrying amounts of assets or liabilities in future periods.

3.7 The company has not issued shares for consideration other than cash in last five preceeding previous
years.

3.8 The company has issued 1352 shares via private placement on April 07, 2025 for which the record
date/ allotment date was April 18, 2025 @ Rs 38,545 ( including security premium of Rs 38,535 per
share) on the basis of Valution report taken from ValueGenius Advisors LLP dated April 04, 2025

3.9 The company has issued bonus shares in the ratio of 330:1 on June 17, 2025 to all the existing share
holders fo which the record date/allotment date was June 27, 2025 out of permissible reserves(Security
Premium Account/ Free Reserve/ Capital Redemption Reserve). A total of 1,69,46,160 shares were
issued by capitalising the reserves.

3.9 The company has increased the authorized share capital to Rs 25 Crores (2,50,00,000 shares of Rs 10
Each) on June 17, 2025.

3.10 During the year, the Company successfully completed its Initial Public Offering (IPO), issuing 55,53,600
equity shares via Fresh Issue of Face value of Rs 10/- each and by way of Offer for sale of 7,61,600 equity
shares of Face value of Rs 10/- each by Mr. Piyush Garodia, Promoter of the company at a price of Rs
152 per share including a premium of Rs 142 per share. The IPO proceeds were utilised in accordance
with the objects of the offer and the newly issued shares are listed and traded on BSE SME Platform
from September 25, 2025

3.11Terms / Rights attached to Equity Shares

The company has only one class of equity share having par value of Rs.10 per share. Each holder of the
equity share is entilted to one vote per share. Whenever the company declares dividend it will be paid
in Indian Rupees.

In the event of liquidation of the Company, the holders of Equity Shares will be entitled to receive
any of the remaining assets of the Company, after distribution of all preferential amounts. However,
no such preferential amounts exist curently. The distribution will be in proportion to the number of
Equity Shares held by the Shareholders.

42 Additional Regulatory Information As Per Para Y Of Schedule III To Companies Act, 2013:

'. The Company does not have any immovable property (other than properties where the Company is the lessee
and the lease agreements are duly executed in favour of the lessee) whose title deeds are not held in the name
of the company.

^lh The Company has not revalued its Property, Plant and Equipment.

^llh The Company has not granted loans or advances in the nature of loans are granted to promoters, Directors,
KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other
person, that are:

(a) repayable on demand or

(b) without specifying any terms or period of repayment

^iv. The Company does not have any intangible assets under development.

^v 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.

^vi The Company has borrowings from banks or financial institutions on the basis of security of current assets and
quarterly returns or statements of current assets filed by the Company with banks or financial institutions are
in agreement with the books of accounts.

The company is filling monthly statement of Inventories & trade receivables with bank for working capital loan.
The below is the summary of auaterly reconciliation of statements filled to the banks & books of accounts:

43 The company is not declared as wilful defaulter by any bank or financial institution or other lender.

44 The company does not have any transactions with companies struck off under section 248 of the Companies Act,
2013 or section 560 of Companies Act, 1956.

45 There are no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period.

46 The company does not have any investments and hence, compliance with the number of layers prescribed under
clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 is not
applicable.

47 The Company does not have any scheme of arrangements which has been approved by the Competent Authority
in terms of sections 230 to 237 of the Companies Act, 2013.

48 The Company does not have undisclosed 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).

49 The Company has neither traded nor invested in Crypto currency or Virtual Currency during the financial year.

50 A. No funds have been advanced or loaned or invested (either from borrowed funds or share premium or any

other sources or kind of funds) by the Company to or in any other persons or entities, including foreign entities
(“Intermediaries”), with the understanding, whether recorded in writing or otherwise, that the Intermediary
shall, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever
(“Ultimate Beneficiaries”) by or on behalf of the Company or provide any guarantee, security or the like on
behalf of the Ultimate Beneficiaries.

B. No funds have been received by the Company from any persons or entities, including foreign entities (“Funding
Parties”), with the understanding, whether recorded in writing or otherwise, that the Company shall directly
or indirectly, lend or invest in other persons or entities identified in any manner whatsoever (“Ultimate
Beneficiaries”) by or on behalf of the Funding Parties or provide any guarantee, security or the like on behalf
of the Ultimate Beneficiaries.

51 Disclosures of Corporate Social Responsibility expenditure in line with the requirement of Guidance Note on
“Accounting for Expenditure on Corporate Social Responsibility Activities :

As per the provision of Section 135 the Company was required to spend Rs. 4, 82,662 /- (Rupees Four lakh Eighty-
two Thousand Six hundred and sixty-two Only) during the F.Y. 2024-25. The Company has made a provision for
the required amount but has not spent the same during the previous year. The unspent amount, which does not
relate to any ongoing project, is required to be transferred to a Fund specified in Schedule VII to the Companies
Act, 2013 within a period of six months from the end of the financial year. The Company had decided that the
unspent CSR for FY 2024-25 will be spent together with the CSR Provisions for the FY 2025-26. Therefore, the
company has spent Rs. 30,00,000 in FY 2025-26 to meet the CSR expense which includes CSR to be spent for Fy
2024-25 of Rs. 4,82,662 and FY 2025-26 of Rs. 23,35,813. The carried forward amount of Rs. 1,81,526 will be
utilized in FY 2026-27 against the CSR provisions.

In terms of Section 135 and Schedule VII of the Companies Act, 2013, CSR Committee formation is not applicable
on the company as the CSR spend has not crossed 50 lakhs to constitute a committee..

52 Previous's Year Figures have been regrouped/reclassified wherever necessary to correspond with the current
year's classification/disclosure.