(ix) Provisions

Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that
the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end reporting
period, considering the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to
settle the present obligations its carrying amount is the present value of those cash flows (when the effect of the time value of money is
material)

When some or all the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is
recognized as an asset if it is virtually certain that reimbursement will be received, and the amount of the receivable can be measured reliably.

(x) Cash and Cash Equivalents

For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, Current bank balances
held at call with banks.

(xi) Earning Per Share

Basic earnings per share is computed by dividing the profit/ (loss) after tax by the weighted average number of equity shares outstanding
during the year. The weighted average number of equity shares outstanding during the year is adjusted for treasury shares, bonus issue,
bonus element in a rights issue to existing shareholders share split and reverse share split. Diluted earnings per share is computed by
dividing the profit/(loss) after tax as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes)
relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per
share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity
shares including the treasury shares held by the company to satisfy the exercise of the share options by the employees.

The Company is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that
period or in the period of the revision and future period, if the revision current and future period.

A Key sources of estimation uncertainty

I Contingencies

In the normal course of business, contingent liabilities may arise from litigation and other claims against the Company. Potential liabilities that
are possible but not probable of crystallizing or are very difficult to qualify reliably are treated as contingent liabilities. Such liabilities are
disclosed in the notes are not recognized.

II Provisions and liabilities

Provisions and liabilities are recognized in the period when it becomes probable that there will be a future outflow of funds resulting from past
operations or events that can reasonably be estimated.

The timing of recognition requires application of judgement to existing facts and circumstances, which may be subject to change.

The amounts are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the
time value of money and the risks specific to the liability.

III Useful lives of fixed assets

Management reviews the useful lives of fixed assets at once in a year. Such lives are dependent upon an assessment of both the technical
lives of the assets and also their likely economic lives based on various internal and external factors including relative efficiency and operating
costs.

Accordingly depreciable lives are reviewed annually using the best information available to the management.

d) The company has only one class of equity shares having a par value of Rs. 4 per share. Each holder of equity shares is entitled to one vote per share. Equity
Shareholders are eligible to dividend proposed by the Board of Directors as approved by Shareholders in the ensuing Annual General Meeting.

e) In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential
amounts. The distribution will be in proportion to the number of equity shares held by the shareholders

f) Securities Premium Account: This account is created when shares are issued at premium. The Company may issue fully paid-up bonus shares to its members out of the
security premium account and company can use this account for buyback of its shares.

(a) Financial risk management objective and policies

This section gives an overview of the significance of financial instruments for the company and provides additional
information on the balance sheet. Details of significant accounting policies, including the criteria for recognition, the basis of
measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset,
financial liability and equity instrument.

(b) FINANCIAL RISK MANAGEMENT OBJECTIVE AND POLICIES:

The Company's principal financial liabilities, other than derivatives, comprise loans and borrowings, trade and other
payables and advances from Customers. The Company's principal financial assets include Investment, loans and
advances, trade and other receivables and cash and bank balances that derive directly from its operations. The
Company is exposed to market risk, credit risk and liquidity risk. The Company's senior management oversees the
management of these risks. The Board of Directors reviews and agrees policies for managing each of these risks,
which are summarised below.

Market Risk

Market risk is the risk that the fair value of future cash flows of a financial assets will fluctuate because of changes in
market prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as
equity price risk and commodity risk. Financial Assets affected by market risk include loans and borrowings, deposits
and derivative financial instruments.

Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of
changes in market interest rates. The Company's exposure to the risk of changes in market interest rates relates
primarily to the Company's long-term debt obligations with floating interest rates.

Foreign Currency Risk

Foreign currency risk is the risk that the fair value or future cash flows of an exposure will fluctuate because of
changes in foreign exchange rates. The Company's exposure to the risk of changes in foreign exchange rates relates
primarily to the Company's operating activities (when revenue or expense is denominated in a foreign currency).

Credit Risk

Credit risk is the risk that a counter party will not meet its obligations under a financial instrument or customer
contract, leading to a financial loss. The Company is exposed to credit risk from its operating activities (primarily trade
receivables).

Trade Receivables

Customer credit risk is managed by each business unit subject to the Company's established policy, procedures and
control relating to customer credit risk management. Outstanding customer receivables are regularly monitored. An
impairment analysis is performed at each reporting date on an individual basis for major clients.

Financial Instruments and Cash Deposits

Credit risk from balances with banks and financial institutions is managed by the Company's treasury department in
accordance with the Company's policy. Investments of surplus funds are made only with approved authorities. Credit
limits of all authorities are reviewed by the Management on regular basis.

Liquidity Risk

The Company monitors its risk of a shortage of funds using a liquidity planning tool.The Company's objective is to
maintain a balance between continuity of funding and flexibility through the use of bank overdrafts, Letter of Credit
and working capital limits.

19 Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital, securities premium and all
other equity reserves attributable to the equity holders of the Company. The primary objective of the Company's capital
management is to safeguard continuity, maintain a strong credit rating and healthy capital ratios in order to support its
business and provide adequate return to shareholders through continuing growth.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the
requirements of the financial covenants. The funding requirement is met through a mixture of equity and internal accruals.

20 Post Reporting Events

No adjusting or significant non-adjusting events have occurred between the reporting date and the date of authorisation.

²¹ Material Uncertainity related to Going Concern

The Company has incurred net loss of INR 69.83 lakhs during the current year ended 31 march 2025 and as that date has
accumulated losses amounting to INR 1901.26 lakhs which has resulted in accumulated loss exceeding the Net Worth of the
Company by INR 565.24 lakhs The management feels that this erosion is temporary in nature and the Company's future
business plans and prospects will help the Company to turn around in future. The promoters of the Company have assured
infusion of funds as and when required, hence the Company continues to prepare its Financial Statements on going concern
basis.

22 The company has not obtained registration under PF & ESIC Act, as required under the prevailing law, since the number of
employees employed exceeded the prescribed limit. The company is planning to obtain such registration under the
respective act after receiving an expert opinion on the matter. The liability arising on such an account is not determined.

23 The Board of director of the company is chief operating desicion maker (CODM) monitors the operating result of the
company. CODM has identified only one repotable segment as the company is providing cable television network and allied
services only. The operations of the Company are located in India.

24 There is no contingent liability as on March 31,2025.

25 Information in respect of micro and small enterprises as at 31st March 2025 as required by Micro, Small and Medium
Enterprises Development Act, 2006

(Based on the information, to the extent available with the company)

The principal amount and the interest due thereon remaining unpaid to any MSME supplier as at the end of each accounting
year:-

27 Other information required under Schedule III of the Companies Act 2013:

a) Company does not have any undisclosed income, which has not been recorded in the books of accounts that has been
surrendered or disclosed as income during the year in the tax assessment under the Income tax Act, 1961 (such as, search
or survey or any other relevant provisions of the Income Tax Act,1961).

b) No proceeding have been initiated or pending against the company for holding any benami property under the Benami
Transaction (Prohibition) Act, 1988(45 of 1988) and the rules made there under.

c) The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

d) The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

e) Company has not been declared wilful defaulter by any banks /Financial Institution.

f) Company has not held any transaction with another company whose name has been struck off.

g) Company has not approved any scheme of arrangement.

h) Company does not have any immovable properties whose title deeds are not in the name of the company.

i) Company has not granted loan to promoter director and KMPs and related parties, severally or jointly with any other person
during the year.

j) Provision of Section 135 of the Companies Act 2013 related to Corporate Social Responsibility is not applicable to the
company.

k) The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

As per our report of even date attached
For and on behalf of

For and on Behalf of Board of Directors

Ashwani & Associates

Firm Registration Number: 000497N

by the hand of

Sanjeeva Narayan Nalini Singh Shivani Jain Vijay Paul Kaushal

Partner Company Secretary Director Director

Membership No. 084205_Membership No. A72133 DIN: 10187386_DIN: 10197853_