iii. Additional regulatory information

(a) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency for the year ended March 31, 2026 & 2025, 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) Compliance with approved scheme of arrangements

Company is not engaged in any scheme of arrangements.

(c) Undisclosed income

During the Periods, 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).

(d) Relationship with struck off companies

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 for the year ended March 31, 2026 & 2025.

(e) Compliance with numbers of layers of companies

The provisions of Clause 87 of Section 2 of the Companies Act, 2013, read with the Companies (Restriction on Number of Layers) Rules, 2017, are not
applicable to the Company.

(f) Utilisation of borrowed funds and share premium

During the year ended March 31, 2026 & 2025, the Company has not advanced or Loans 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 entities identified in any manner whatsoever by or on behalf of the Company (Ultimate
Beneficiaries) or

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

During the year ended March 31, 2026 & 2025, the Company has not received any fund from any person(s) or entity(ies), including foreign entities
(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 entities 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.

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

(g) 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.

UDIN

(h) Fair value hierarchy

This section explains the judgements and estimates made in determining the fair values of the financial instruments that are (a)recognised and
measured at fair value and (b) measured at amortised cost and for which fair values are disclosed in the standalone financial statements. To
provide an indication about the reliability of the inputs used in determining fair value, the Company has classified its financial instruments into the
three levels prescribed under the Ind AS 113.

(i) Audit Trail

Based on our examination, we note that the Company has used accounting software for maintaining its books of account; however, the software does
not have a feature of recording an audit trail (edit log) as required under Rule 3(1) of the Companies (Accounts) Rules, 2014, as amended.
Accordingly, the audit trail (edit log) of all transactions, including any modifications or deletions, was not maintained throughout the financial year
ended March 31, 2025. Consequently, we were unable to verify the existence and operation of an edit log feature or assess whether any changes were
made to the books of account without appropriate audit trail documentation. This constitutes a non-compliance with the requirements prescribed
under the aforesaid Rules.

(j) Market Risk

Market risk is the risk of loss of future earnings, volatility of future cash flows and fluctuations in fair value of financial assets. The fair value of a
financial asset may fluctuate because of changes in interest rates, foreign currency exchange rates, equity prices and other market changes that affect
market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments.

a) Interest rate risk:

Interest rate risk is the risk that the fair value of a financial instrument will fluctuate because of changes in market interest rates. The Group is
exposed to Fair value changes due to interest rate risk from investments held in units of debt-oriented mutual funds.

b) Foreign currency risk:

The Company is exposed to foreign currency risk arising from transactions that are denominated in a currency other than the Company's functional
currency. This risk primarily relates to the Company’s import and export activities, foreign receivables and payables.

c) Price risk

Price risk is the risk that the fair value of a financial instrument will fluctuate because of changes in market prices caused by factors affecting all
similar instruments traded in the market. The Company’s exposure to the price risk arises from investment in quoted equity instrument classified as
FVTOC1 as at March 31.

(k) Liquidity risk

The Company manages its liquidity risk by maintaining adequate cash and bank balances, ensuring availability of funding through committed credit
lines, and actively monitoring its operational cash flows. Based on our audit procedures and the information reviewed, we are of the opinion that the
Company has sufficient liquidity as at March 31 to meet its financial obligations as and when they fall due.

(l) Subsequent events

No material events have occurred after the reporting date that would require disclosure or adjustment in the financial statements for the year ended
March 31, 2025.

(m) Segment Reporting

The Company is engaged in multiple business activities and operates in more than one reportable segment. Accordingly, segment reporting as
required under Indian Accounting Standard (Ind AS) 108 - Operating Segments is applicable to the Company for the year ended March 31, 2026.

Details of dues to Micro and Small Enterprises as defined under the MSMED Act, 2006

Based on the information available with the Company in respect of MSME (as defined in the Micro, Small and Medium Enterprises Development Act,
2006) and as confirmed to us there are no delays in payment of dues to such enterprise during the year.

The identification of Micro, Small and Medium Enterprises Suppliers as defined under "The Micro, Small and Medium Enterprises Development Act,
2006" is based on the information available with the management. As certified by the management, the amounts overdue for the year ended March
31, 2026 & 2025 to Micro, Small and Medium Enterprises on account of principal amount together with interest, aggregate to Rs. Nil.

Trade Receivables, Trade Payables, Borrowings, Loans & Advances and Deposits

Balances of Trade Receivables, Trade Payables, Borrowings and Loans & Advances and Deposits are subject to confirmation.

Examination of Books of Accounts

The list of books of accounts maintained is based on information provided by the assessee and is not exhaustive. The information in audit report is
based on our examination of books of accounts presented to us at the time of audit and as per the information and explanation provided by the
assessee at the time of audit.

Director Personal Expenses

There are no direct personal expenses debited to the profit and loss account. However, personal expenditure if included in expenses like telephone,
vehicle expenses etc. are not identifiable or separable.

Deferred Tax Asset / Liability: [IND AS-22]

The company has created Deferred Tax Asset / Liability as required by Indian Accounting Standards (IND AS) - 22.

Foreign currency transactions and translation

Foreign currency transactions are recorded at the exchange rates prevailing on the date of the transaction. Monetary assets and liabilities
denominated in foreign currencies are translated into Indian Rupees at the exchange rate prevailing at the reporting date. Non-monetary items that
are measured at historical cost are translated using the exchange rate at the date of the transaction.

Exchange differences arising on the settlement or translation of monetary items are recognized in the Statement of Profit and Loss in the year in
which they arise.

The Company undertakes import and export transactions in foreign currencies. Revenue from exports and expenses on imports are recorded at the
rates prevailing on the transaction dates. Any exchange differences arising on realisation or settlement are accounted for as per the provisions of lnd
AS 21 - The Effects of Changes in Foreign Exchange Rates.

1. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments. Other "unallocable income net of unallocable expenditure" mainly includes incomes and expenses on common
services not directly identifiable to individual segments, corporate expenses and unallocable exceptional items.

Segment Assets and Segment Liabilities are as at 31st March 2026, 31th December 2025 and 31st March 2025. Unallocable corporate assets less Unallocable corporate liabilities mainly represent investment of surplus funds and
cash and bank.

2. Previous period figures have been re-grouped / re-classified wherever necessary, to conform to this period's classification.