l. Provisions, Contingent Liabilities and
contingent Asset

i) A provision is recognized when the company
has a present obligation (legal or
constructive) as a result of past events and it
is probable that an outflow of resource will be
required to settle the obligation, in respect of
which a reliable estimate can be made.
Provisions (excluding gratuity and
compensated absences) are determined
based on management's estimate required
to settle the obligation at the balance sheet
date. When appropriate, the time value of
money is material, provision is discounted
using a current pre-tax rate that reflects,
when appropriate, the risks specific to the
liability. When discounting is used, the
increase in the provision due to the passage
of time is recognized as a finance cost.
These are reviewed at each Balance Sheet
date and adjusted to reflect the current
management estimates.

ii) Contingent Liability are disclosed in respect
of possible obligation that arise from past
events, whose existence would be
confirmed by the occurrence or non¬
occurrence of one or more uncertain future
events not wholly within the control of the
company. A contingent liability also arises, in
rare cases, where a liability cannot be
recognized because it cannot be measured
reliably. Contingent Liability is disclosed in
the Standalone Financial Statements by way
of note to accounts where the possibility of
an outflow of resources embodying
economic benefits is remote. (Refer Note-
42)

iii) Contingent asset is disclosed in the
Standalone Financial Statements by way of
note to accounts where the economic
benefits are probable..

m. Income tax:

Income tax comprises of current and deferred
income tax. Income tax is recognized as an
expense or income in the Statement of Profit and
Loss.

Current income tax:

Current income tax is recognized based on the
estimated tax liability computed after taking credit
for allowances and exemptions in accordance
with the Income Tax Act, 1961. Current income
tax assets and liabilities are measured at the
amount expected to be recovered from or paid to
the taxation authorities.

Deferred Tax:

Deferred tax is determined by applying the
Balance Sheet approach. Deferred tax assets

and liabilities are recognized for all temporary
differences between the Standalone Financial
Statements carrying amount of existing assets
and liabilities and their respective tax base.
Deferred tax assets and liabilities are measured
using the enacted tax rates or tax rates that are
substantively enacted at the Balance Sheet date.
The effect on deferred tax assets and liabilities of
a change in tax rates is recognized in the period
that includes the enactment date. Deferred tax
assets are only recognized to the extent that it is
probable that future taxable profits will be
available against which the temporary
differences can be utilized.

Such assets are reviewed at each Balance Sheet
date to reassess realization, deferred tax assets
and liabilities are offset when there is a legally
enforceable right to offset current tax assets and
liabilities.

Minimum Alternative Tax ("MAT") credit is
recognized as an asset only when and to the
extent it is probable that the Company will pay
normal income tax during the specified period.

n. Revenue Recognition:

Revenue is measured at the fair value of the
consideration received/ receivable, taking into
account contractually defined terms of payment
and excluding taxes or duties collected on behalf
of the government and is net of rebates and
discounts.

Revenue is recognised in the statement of profit
and loss to the extent that it is probable that the
economic benefits will flow to the Company and
the revenue and costs, if applicable, can be
measured reliably.

The Company has applied five step model as per
Ind AS 115 'Revenue from contracts with
customers' to recognise revenue in the
standalone financial statements.

The Company satisfies a performance obligation
and recognises revenue over time, if one of the
following criteria is met:

a) The customer simultaneously receives and
consumes the benefits provided by the
Company's performance as the Company
performs; or

b) The Company's performance creates or
enhances an asset that the customer
controls as the asset is created or enhanced;
or

c) The Company's performance does not
create an asset with an alternative use to the
Company and the entity has an enforceable
right to payment for performance completed
to date

For each performance obligation satisfied over
time, The Company recognise revenue over time

by measuring the progress towards complete
satisfaction of that performance obligation.

i) Revenue from Real Estate

Revenue from sale of land and plots is
recognized in financial year in which agreement
to sell / application form is executed and there
exist no uncertainty in the ultimate collection of
consideration from buyer. In case there is
remaining substantial obligation as per
agreement to sell the revenue is recognized as
per percentage of completion method.

Revenue from Common Area Maintenance
Charges is recognized on accrual basis and in
accordance with the respective agreement.

ii) Revenue from Textile Business

Revenue from the textile business during
ordinary activities is measured at the fair value of
consideration received or receivable, net of
returns, trade discount and volume rebate.
Revenue is recognized when the significant risks
and rewards of ownership have been transferred
to the buyer, recovery of the consideration is
probable, the associated costs and possible
return of goods can be estimated reliably, there is
no continuing effective control over, or
managerial involvement with, the goods, and the
amount of revenue can be measured reliably.

iii) Revenue from Trading of Shares

Revenue from the trading of share business
during ordinary activities is measured at the fair
value of consideration received or receivable.
Revenue is recognized when the significant risks
and rewards of ownership have been transferred
to the buyer, recovery of the consideration is
probable, there is no continuing effective control
over, or managerial involvement and the amount
of revenue can be measured reliably.

iv) Revenue from Mobile Division

Revenue from the Mobile business during
ordinary activities is measured at the fair value of
consideration received or receivable, net of
returns, trade discount and volume rebate.
Revenue is recognized when the significant risks
and rewards of ownership have been transferred
to the buyer, recovery of the consideration is
probable, the associated costs and possible
return of goods can be estimated reliably, there is
no continuing effective control over, or
managerial involvement with, the goods, and the
amount of revenue can be measured reliably.

o. Other Income:

i) Dividend Income

Dividend income is recognized in profit or loss on the

date on which the entity's right to receive payment is

established.

ii) Interest Income

Interest income is recognized using the effective
interest method.

The effective interest rate is the rate that exactly
discounts estimated future cash payment or receipt
through the expected life of the financial instrument to:

- The gross carrying amount of the financial asset, or

- The amortized cost of the financial liability.

In calculating interest income, the effective interest
rate is applied to the gross carrying amount of the
asset (when the asset is not credit-impaired) or to the
amortized cost of the liability. However, for financial
assets that have become credit-impaired after initial
recognition, interest income is calculated by applying
the effective interest rate to the amortized cost of the
financial asset. If the asset is no longer credit-
impaired, then the calculation of interest income
reverts to the gross basis.

p. Borrowing Costs

Borrowing costs are interest and other costs
(including exchange differences relating to foreign
currency borrowings to the extent that they are
regarded as an adjustment to interest costs) incurred
in connection with the borrowing of funds. Borrowing
costs directly attributable to acquisition or
construction of an asset which necessarily take a
substantial period to get ready for their intended use
are capitalized as part of the cost of that asset.

Other borrowing costs are recognized as an expense
in the period in which they are incurred.

q. Leases
As a lessee

The Company's lease asset classes primarily consist
of leases for land and buildings. The Company
assesses whether a contract contains a lease, at
inception of a contract. A contract is, or contains, a
lease if the contract conveys the right to control the
use of an identified asset for a period of time in
exchange for consideration. To assess whether a
contract conveys the right to control the use of an
identified asset, the Company assesses whether:

i. the contract involves the use of an identified
asset

ii. the Company has substantially all of the
economic benefits from use of the asset through
the period of the lease and

iii. the Company has the right to direct the use of the
asset.

At the date of commencement of the lease, the
Company recognizes a right-of-use asset (“ROU”)
and a corresponding lease liability for all lease
arrangements in which it is a lessee, except for leases
with a term of twelve months or less (short-term
leases) and low value leases. For these short-term
and low value leases, the Company recognizes the
lease payments as an operating expense on a
straight-line basis over the term of the lease.

Certain lease arrangements include the options to
extend or terminate the lease before the end of the
lease term. ROU assets and lease liabilities includes
these options when it is reasonably certain that they
will be exercised.

The right-of-use assets are initially recognized at cost,
which comprises the initial amount of the lease liability
adjusted for any lease payments made at or prior to
the commencement date of the lease plus any initial
direct costs less any lease incentives. They are
subsequently measured at cost less accumulated
depreciation and impairment losses.

Right-of-use assets are depreciated from the
commencement date on a straight-line basis over the
shorter of the lease term and useful life of the
underlying asset. Right of use assets are evaluated
for recoverability whenever events or changes in
circumstances indicate that their carrying amounts
may not be recoverable. For the purpose of
impairment testing, the recoverable amount (i.e. the
higher of the fair value less cost to sell and the value-
in-use) is determined on an individual asset basis
unless the asset does not generate cash flows that are
largely independent of those from other assets. In
such cases, the recoverable amount is determined for
the Cash Generating Unit (CGU) to which the asset
belongs.

The lease liability is initially measured at amortized
cost at the present value of the future lease payments.
The lease payments are discounted using the interest
rate implicit in the lease or, if not readily determinable,
using the incremental borrowing rates in the country of
domicile of these leases. Lease liabilities are
remeasured with a corresponding adjustment to the
related right of use asset if the Company changes its
assessment if whether it will exercise an extension or
a termination option.

Lease liability and ROU asset have been separately
presented in the Balance Sheet and lease payments
have been classified as financing cash flows.

As a lessor

Leases for which the Company is a lessor is classified
as a finance or operating lease. Whenever the terms
of the lease transfer substantially all the risks and
rewards of ownership to the lessee, the contract is
classified as a finance lease. All other leases are
classified as operating leases.

When the Company is an intermediate lessor, it
accounts for its interests in the head lease and the
sublease separately. The sublease is classified as a
finance or operating lease by reference to the right-of-
use asset arising from the head lease.

For operating leases, rental income is recognized on a
straight-line basis over the term of the relevant lease.
Short-term leases and leases of low-value assets
The Company applies the short-term lease
recognition exemption to its short-term leases (i.e.,

those leases that have a lease term of 12 months or
less from the commencement date and do not contain
a purchase option). It also applies the lease of low-
value assets recognition exemption to leases that are
considered to be low value (Less than 50,000/- per
month). Lease payments on short-term leases and
leases of low-value assets are recognised as expense
on a straight-line basis over the lease term.

Employee Benefit Expense
Short term employee benefits
Liabilities for wages and salaries, including non¬
monetary benefits that are expected to be settled
wholly within 12 months after the end of the period in
which the employees render the related service are
recognized in respect of employees' services up to the
end of the reporting period and are measured at the
amounts expected to be paid when the liabilities are
settled. The liabilities are presented as current
employee benefit obligations in the balance sheet.
Long-Term employee benefits
Compensated expenses which are not expected to
occur within twelve months after the end of period in
which the employee renders the related services are
recognized as a liability at the present value of the
defined benefit obligation at the balance sheet date.
Post-employment obligations
I. Defined contribution plans

Provident Fund and employees' state
insurance schemes

All employees of the Company are entitled to
receive benefits under the Provident Fund, which
is a defined contribution plan. Both the employee
and the employer make monthly contributions to
the plan at a predetermined rate (presently 12%)
of the employees' basic salary. These
contributions are made to the fund administered
and managed by the Government of India. In
addition, some employees of the Company are
covered under the employees' state insurance
schemes, which are also defined contribution
schemes recognized and administered by the
Government of India.

The Company's contributions to both these
schemes are expensed in the Statement of Profit
and Loss. The Company has no further
obligations under these plans beyond its monthly
contributions.

ii. Defined Benefits Gratuity plan

The Company provides for gratuity obligations
through a defined benefit retirement plan (the
'Gratuity Plan') covering all employees. The
Gratuity Plan provides a lump sum payment to
vested employees at retirement or termination of
employment based on the respective employee
salary and years of employment with the
Company. The Company provides for the
Gratuity Plan based on actuarial valuations in

accordance with Indian Accounting Standard 19
(revised), “Employee Benefits'¹. The present
value of obligation under gratuity is determined
based on actuarial valuation using Project Unit
Credit Method, which recognizes each period of
service as giving rise to additional unit of
employee benefit entitlement and measures
each unit separately to build up the final
obligation.

Defined retirement benefit plans comprising of
gratuity, un-availed leave, post-retirement
medical benefits and other terminal benefits, are
recognized based on the present value of defined
benefit obligation which is computed using the
projected unit credit method, with actuarial
valuations being carried out at the end of each
annual reporting period. These are accounted
either as current employee cost or included in
cost of assets as permitted.

The company has policy of expiry of un-availed
leave at end of the financial year, hence no
provision is required for leave encashment.
iii. Actuarial gains and losses are recognized in
OCI as and when incurred.

The net interest cost is calculated by applying the
discount rate to the net balance of the defined
benefit obligation and the fair value of plan
assets. This cost is included in employee benefit
expense in the statement of profit and loss.
Re-measurement, comprising actuarial gains
and losses, the effect of the changes to the asset
ceiling (if applicable) and the return on plan
assets (excluding net interest as defined above),
are recognized in other comprehensive income
except those included in cost of assets as
permitted in the period in which they occur and
are not subsequently reclassified to profit or loss.
The retirement benefit obligation recognized in
the Standalone Financial Statements represents
the actual deficit or surplus in the Company's
defined benefit plans. Any surplus resulting from
this calculation is limited to the present value of
any economic benefits available in the form of
reductions in future contributions to the plans.
Termination benefits

Termination benefits are recognized as an
expense in the period in which they are incurred.

s. Earnings per share

The Company presents the Basic and Diluted
EPS data. Basic earnings per share are
computed by dividing the net profit after tax by the
weighted average number of equity shares
outstanding during the period. Diluted earnings
per share is computed by dividing the profit after
tax by the weighted average number of equity
shares considered for deriving basic earnings per
share and also the weighted average number of

equity shares that could have been issued upon
conversion of all dilutive potential equity shares.

t. Segment Reporting
Identification of segments:

Operating segments are reported in a manner
consistent with the internal financial reporting
provided to the Chief Operating Decision Maker
(CODM) i.e. Board of Directors. CODM monitors
the operating results of all product segments
separately for the purpose of making decisions
about resource allocation and performance
assessment. Segment performance is evaluated
based on profit and loss and is measured
consistently with profit and loss in the Standalone
Financial Statements. The primary reporting of
the Company has been performed on the basis of
business segments. The analysis of
geographical segments is based on the areas in
which the Company's products are sold or
services are rendered.

Allocation of common costs:

Common allocable costs are allocated to each
segment according to the relative contribution of
each segment to the total common costs.
Unallocated items:

The Corporate and other segment include
general corporate income and expense items,
which are not allocated to any business segment.

u. Cash Flow Statement

Cash flows are reported using the indirect
method. The cash flows from operating, investing
and financing activities of the Company are
segregated.

v. Exceptional Items

Exceptional items refer to items of income or
expense within the statement of profit and loss
from ordinary activities which are non-recurring
and are of such size, nature or incidence that their
separate disclosure is considered necessary to
explain the performance of the Company.

The Description of the nature and purpose of each reserve within equity is as follows:

(i) Securities Premium

Securities premium is used to record the premium on issue of shares. The reserve is utilised in accordance with
the provision of the Companies Act 2013

(ii) Retained Earnings

Retained earnings are the profits that the Company has earned till date less any transfers to dividends or other
distributions paid to shareholders.

(iii) Capital Reserve

Capital Reserves stand pursuant to amalgamation of Hampton Sky Realty Ltd., Ritesh Spinning Mills Ltd., Ritesh
Impex Pvt. Ltd. and HB Fibre Pvt. Ltd. and settlement with bank anad waiver amount transfer to capital reserve.

(iv) Revaluation Reserve

Revaluation reserve represents the increase in the value of property, plant, and equipment arising from
revaluation in accordance with Ind AS.

Note 22.1: Vehicle loans Terms:

1 Vehicle Loan from HDFC Bank amounting to Rs.258.28 lakhs is secured by hypothecation of a Lexus car. The loan
carries interest at 8.46% p.a. and is repayable in 60 equated monthly instalments of Rs.5.29 lakhs each.

2 Vehicle Loan from HDFC Bank amounting to Rs.35.00 lakhs is secured by hypothecation of a Toyota camry car. The
loan carries interest at 8.95% p.a. and is repayable in 60 equated monthly instalments of Rs.0.73 lakhs each.

3 Vehicle Loan from HDFC Bank amounting to Rs.5.50 lakhs is secured by hypothecation of a Honda Amaze car. The
loan carries interest at 9.65% p.a. and is repayable in 60 equated monthly instalments of Rs.0.12 lakhs each.

4 Vehicle Loan from HDFC Bank amounting to Rs.11.00 lakhs is secured by hypothecation of a Skoda Slavia car. The
loan carries interest at 8.15% p.a. and is repayable in 48 equated monthly instalments of Rs.0.27 lakhs each.

5 Vehicle Loan from Bank of Baroda amounting to 30.00 lakhs is secured by hypothecation of a Toyota Hycorss car. The
loan carries interest at 8.80% p.a. and is repayable in 60 equated monthly instalments of 0.63 lakhs each.

6 Vehicle Loan from Toyota Financial Services India Ltd amounting to Rs.225.00 lakhs is secured by hypothecation of a
Lexus car. The loan carries interest at 8.68% p.a. and is repayable in 60 equated monthly instalments of Rs.4.64 lakhs
each.

7 Vehicle Loan from Axis Bank amounting to Rs.96.77 lakhs is secured by hypothecation of a Toyota vellfire car. The loan
carries interest at 7.25% p.a. and is repayable in 60 equated monthly instalments of Rs.1.93 lakhs each.

8 Vehicle Loan from Axis Bank amounting to Rs.21.72 lakhs is secured by hypothecation of a Toyota Innova car has been
repaid & closed as at 31st March 2025.

9 Vehicle Loan from YES Bank amounting to Rs.53.73 lakhs is secured by hypothecation of a Mercedes Benz car has
been repaid & closed as at 31st March 2025.

40. Critical Accounting Estimates and Judgments

The estimates and judgments used in the preparation
of the said Standalone Financial Statements are
continuously evaluated by the Company, and are
based on historical experience and various other
assumptions and factors (including expectations of
future events), that the Company believes to be
reasonable under the existing circumstances. The
said estimates and judgments are based on the facts
and events, that existed as at the reporting date, or
that occurred after that date but provide additional
evidence about conditions existing as at the reporting
date.

Although the Company regularly assesses these
estimates, actual results could differ materially from
these estimates-even if the assumptions under-lying
such estimates were reasonable when made, if these
results differ from historical experience or other
assumptions do not turn out to be substantially
accurate. The changes in estimates are recognized in
the Standalone Financial Statements in the period in
which they become known.

The areas involving critical estimates, assumptions

or judgments are:

1. Useful lives of property, plant and equipment's

2. Measurement defined benefit obligation

3. Estimation of provisions & contingent liabilities
refer

4. Estimation of fair value of unlisted securities

Estimates and judgments are continually evaluated.
They are based on historical experience and other
factors, including expectations of future events that
may have a financial impact on the Company and that
are believed to be reasonable under the
circumstances.

41. During the year, Company has recognized the
following amounts in the Standalone Financial
Statements as per Ind AS19 "Employees Benefits"

a) Defined Contribution Plan

Contribution to Defined Contribution Plan, maintained
under the Employees Provident Fund Scheme by the
Central Government, is charged to Profit and Loss
Account as under:

a) The Company has reviewed all its pending litigations
and proceedings and has made adequate provisions,
wherever required and disclosed the contingent
liabilities, wherever applicable, in its Standalone
Financial Statements. The Company does not expect
the outcome of these proceedings to have a material
impact on its financial position.

b) The Company Periodically Review all its long-term

contracts to assess for any material foreseeable
losses, Based on such review wherever applicable,
the Company has adequate provisions for these long
term contracts in the books of accounts as required
under any applicable law/accounting standards

c) As at 31st March,2025 the Company did not have any
outstanding long term derivative Contracts.

45. Expenditure in Foreign Currency: Rs. 43.75 Lakhs.

Earning in Foreign Currency: NIL

46. Segment Reporting as per IND AS 108

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating
decision maker. The Chief operating decision maker regularly monitors and reviews the operating result of the whole
company. As defined in Ind AS 108 “Operating Segments”, the company's entire business falls under these
Operational segments: -

1. Real Estate

2. Trading and Other Division

The fair value hierarchy is based on inputs to valuation techniques that are used to measure fair value that are either
observable or unobservable and are categorized into Level 1, Level 2 and Level 3 inputs.

Significant estimates

The fair value of financial instruments that are not traded in an active market is determined using valuation techniques.
The Company uses its judgment to select a variety of methods and make assumptions that are mainly based on market
conditions existing at the end of each reporting period.

48. Financial risk management objectives and policies

The Company's principal financial liabilities, other than derivatives, comprise loans and borrowings, trade and other
payables, and financial guarantee contracts. The main purpose of these financial liabilities is to finance the Company's
operations and to provide guarantees to support its operations. The Company's principal financial assets include
loans, trade and other receivables, and cash and cash equivalents that derive directly from its operations.

The Company's business activities expose it to a variety of financial risks, namely liquidity risk, market risks and credit
risk. The Company's senior management has the overall responsibility for the establishment and oversight of the
Company's risk management framework. The Company's risk management policies are established to identify and
analyses the risks faced by the Company, to set appropriate risk limits and controls and to monitor risks and adherence
to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the
Company's activities.

MANAGEMENT OF LIQUIDITY RISK

Liquidity risk is the risk that the Company will face in meeting its obligations associated with its financial liabilities. The
Company's approach to managing liquidity is to ensure that it will have sufficient funds to meet its liabilities when due
without incurring unacceptable losses. In doing this, management considers both normal and stressed conditions.

The following table shows the maturity analysis of the Company's financial liabilities based on contractually agreed
undiscounted cash flows as at the Balance Sheet date.

Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument 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. Financial instruments affected by market risk include loans and borrowings, deposits, FVTOCI investments.

Credit Risk

Credit risk is the risk that counterparty 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) and from
its financing activities, including deposits with banks and financial institutions and other financial instruments.

Trade Receivables

Customer credit risk is managed by each business unit subject to the Company established policy, procedures and control
relating to customer credit risk management. Credit quality of a customer is assessed based on an extensive credit rating
scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables
are regularly monitored. At 31 March 2025, the Company had top 10 customers that owed the Company more than ?258.10
(at 31 March 2024: ?191.25 Lakhs) and accounted for approximately 83.62% (at 31 March 2024: 82.63%) of all the
receivables outstanding.

An impairment analysis is performed at each reporting date on an individual basis for major clients. In addition, a large
number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The
maximum exposure to credit risk at the reporting date is the carrying value of each class of financial assets disclosed in Note
13. The Company does not hold collateral as security. The Company evaluates the concentration of risk with respect to
trade receivables as low, as its customers are located in several jurisdictions and industries and operate in largely
independent markets.

Financial instruments and cash deposits

Credit risk from balances with banks and financial institutions is managed by the management in accordance with the
Company's policy. Counterparty credit limits are reviewed by the management on an annual basis, and may be updated
throughout the year. The limits are set to minimize the concentration of risks and therefore mitigate financial loss through
counterparty's potential failure to make payments.

The Company's maximum exposure to credit risk for the components of the balance sheet at 31 March, 2025 and 31 March,
2024 is the carrying amounts as illustrated in Note no 7, 8, 12, 15, 16.

57. The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign
entities (Intermediaries) with the understanding that the Intermediary shall:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

The Group has not received from any person(s) or entity(ies), including foreign entities (Funding Parties) with the
understanding whether recorded in writing or otherwise that the Group 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 Party or

• provide any guarantee, security or the like from or on behalf of the Ultimate Beneficiaries

58. The Company has carried out Impairment Test on its Fixed Assets as on March 31,2025 and the Management is of the
opinion that there is no asset for which impairment is required to be made as per IND-AS 36 - "Impairment of Assets".

59. The Company is Covered under section 135 of Companies Act, 2013. The following disclosure with regard to CSR
activities: -

Note 1:

Nature of CSR activity includes promoting health care including prevntive healthcare by supporting civil hospitals,
cancer trusts, dispensaries etc

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

61. The Company has not been declared as a wilfull defaulter by any lender who has powers to declare a company as a
wilful defaulter at any time during the financial year or after the end of reporting period but before the date when
Standalone Financial Statements are approved.

62. The company has utilized funds raised from borrowing from banks & financial institution for the specific purpose for
which they were issued and there were no funds which are pending for Utilization for specific purposes.

63. During the year, the company has been sanctioned working capital limits in excess of Rs. 5 Crores, in aggregate, from
banks on the basis of security of current assets and the quarterly results filed by the company with such banks or
financial institutions are in agreement with the books of account of the Company.

64. The Company does not have any transaction which is not recorded in the books of accounts but has been surrendered
or disclosed as 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).

65. The company has complied with number of layers prescribed under companies act.

66. The company has not revalued its Property Plant and Equipment or Intangible Assets or both during the current year.

67. During the year, the Company by way of agreement to sell have sold its land situated at Focal Point Phase VIII,
Dhandari Kalan, Ludhiana-Chandigarh Road, Ludhiana measuring 1.024 acres to its wholly owned subsidiary M/s
RPIL Healthcare Private Limited for total consideration of Rs. 1,900 Lakhs based on independent valuation report. The
control, rights, privileges and possession of the land has been transferred to wholly owned subsidiary. The sale
consideration of land in the form of preference shares of the subsidiary has been received in 27th January, 2025.
However, the registration of land in the name of subsidiary is yet to be executed.

68. The Company has not filed any scheme of arrangements in terms of section 230 to 237 of the Companies Act 2013
during the year.

69. Corresponding figures of previous year have been regrouped / reclassified wherever deemed necessary and the
figures have been rounded off to the nearest rupee.

For Khandelwal Jain & Co.,

Chartered Accountants On behalf of the Board Hampton Sky Realty Limited

(Firm Registration No. 105049W) (Formerly Ritesh Properties & Industries Ltd.)

Sd/- Sd/- Sd/-

(Rohit Kumar Poddar) (Sanjeev Arora) (Kavya Arora)

Partner Chairman Cum Executive Director & WTD

M. No. 472510 Managing Director (DIN: 00077748)

Place: New Delhi (DIN: 00077748)

Date: 30.05.2025

Sd/- Sd/-

(Tarandeep Kaur) (Deepak Sharma)

Company Secretary CFO

(ACS42144) (PAN: FRTPS3563K)