1.12 Provisions / Contingencies

(a) Provision involving substantial degree of estimation in measurements is recognized when there is a present obligation as a
result of past events and it is probable that there will be an outflow of resources.

(b) Contingent Liabilities are shown by way of notes to the Accounts in respect of obligations where, based on the evidence
available, their existence at the Balance Sheet date is considered not probable.

(c) A Contingent Asset is not recognized in the Accounts.

1.13 Segment Reporting

A. Business Segments:

Based on the guiding principles given in Accounting Standard 17 (AS - 17) on Segment Reporting issued by ICAI, the Company
has only one reportable Business Segment. Accordingly, the figures appearing in these financial statements relate to the
Company's single Business Segment.

B. Geographical Segments:

The Company activities / operations are confined to India and as such there is only one geographical segment. Accordingly, the
figures appearing in these financial statements relate to the Company's single geographical segment.

1.14 Cash & Cash Equivalents

In the opinion of the Board and to the best of its knowledge and belief the value on realization of current assets in the ordinary
course of business would not be less than the amount at which they are stated in the Balance Sheet and repayable on demand.

The balances of Current Assets, Loans & Advances are subjected to balance confirmations.

Notes on ratios:

1. Current Ratio increased by 25.31% in F.Y. 2024-2025 as compared to F.Y. 2023-2024 due to decrease in current liabilities for the year ended
31.03.2025.

2. Debt service coverage ratio decreased by 73.83% in F.Y. 2024-2025 as compared to F.Y. 2023-24 due to increase in Debt ervice & decrease in earnings
for the year ended 31.03.2025.

3. Return on Equity ratio decreased by 100% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in Net Profit during the F.Y. 2024-25.

4. Trade receivable turnover ratio decreased by 54.49% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in net sales and decrease in average
Trade Receivables during the F.Y. 2024-2025.

5. Trade payable turnover ratio decreased by 67.27% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in net purchase and increase in
average Trade Payables during the F.Y. 2024-2025.

6. Working Capital turnover ratio decreased by 49.29% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in Sales during the F.Y. 2024-25.

7. Net profit ratio decreased by 100% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in Sales during the F.Y. 2024-25.

8. Return on capital employed ratio decreased by 104.22% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in EBIT during the F.Y. 2024-25.

9. Return on investment ratio decreased by 127.42% in F.Y. 2024-25 as compared to F.Y. 2023-24 due to decrease in market price during the F.Y. 2024¬
25.

NOTE 1.16.

Related Party Transactions

According to IndAS-24 the company has presented disclosures in "Annexure-A"-RPT.

Loans and Advances in the nature of loan repayable on demand or without specifying the terms or period of repayment:

During the year, the company has not granted any Loans or Advances in the nature of loans to the related parties (as defined under
Companies Act, 2013), accordingly the above clasue are not applicable.

Benami Property held:

There is no proceeding have been initiated or pending against the company for holding any benami property under the Benami
Working capital limits from Banks/FIs on the basis of security of Current Assets

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

Wilful defaulter

The company is not declared wilful defaulter by any bank or financial Institution or other lender.

Relationship with struck off Companies

The company has no transaction with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies
Registration of charge or satisfaction with Registrar of Companies

The company has no charge or satisfaction yet to be registered with Registrar of Companies.

Compliance with number of layers of Companies

The company has no Subsidiary and provisions prescribed under clause (87) of section 2 of the Act read with Companies ( Restriction
on numbers of Layers ) Rules , 2017 are complied.

Compliance with Approved Scheme(s) of Arrangements

During the year under review, the company has not made any application for Scheme of Arrangement. Accordingly, no approval from
the Competent Authority in terms of Section 230 to 237 of the Companies Act, 2013 is required to be obtained by the company.

Undisclosed Income

The Company has no such transaction not recorded in the books of account that has been surrendered or disclosed as income during
the year in the tax assessment under the Income Tax Act 1961.

The company has not advanced or loaned or invested funds to anyother person(s) or entity(ies), including foreign entities
(intermediaries) with the understanding that the intermediaries shall:

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
company (ultimate beneficiery) or

(ii) Provide any guarantee, security or the like to or on behalf of the Ultimate beneficieries

The company has not received from any person(s) or entity(ies), including (funding party) with the understanding that the company
shall:

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
company (ultimate beneficiery) or

(ii) Provide any guarantee, security or the like to or on behalf of the Ultimate beneficieries
Details of Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

Provision

Provisions involving substantial degree of estimation in measurement are recognised when there is a present obligation as a result of
past events and it is probable that there will be an outflow of resources.

Disclosure under the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006

The Company has identified suppliers registered under the Micro, Small and Medium Enterprises Development Act, 2006, based on the information
and confirmations received from vendors. The Company has complied with the provisions of the Act to the extent applicable and there are no delays in
payments to such registered enterprises during the year. This disclosure is based on the information available with the Company.