(W) Disclosure regarding Loans or Advances granted to promoters, Directors, KMPs and the related parties

The Company has not granted any loan or advance in the nature of loan to promoters, directors, KMPs and other related parties that are repayable on demand or without specifying any terms or period of repayment.

(X) REVENUE RECOGNITION REVENUE FROM OPERATIONS

i) Sale and operating income includes sale of products, Sale of Service etc.

ii) Sale of goods are recognised, net of returns and trade discounts, on transfer of significant risks and rewards of ownership to the buyer.

iii) Sale of services are recognised when services are rendered and related costs are incurred.

OTHER INCOME

i) Interest income is recognised on time proportion basis taking into account the amount outstanding and the rate applicable.

(Y) GRATUITY AND OTHER POST EMPLOYMENT BENEFIT PLANS

The company does not provide for gratuity expenses on accrual basis. However, on retirement or cessation of employment of any employee, an adhoc amount in form of

BONUS PAID TO EMPLOYEES

The company does not provide for Bonus Expense on accrual basis. The bonus is paid as when declared by management and thereby no provision is reflected in the financial statements of the company,The actual expense is booked in the accounts when it is declared and paid.

(Z) Additional Regulatory Information

(i) Revaluation of Property, Plant and Equipment :

The Company has not revalued its Property, Plant and Equipment during the Financial Year.

(ii) Capital-Work-in Progress (CWIP) :

The Company has no Capital Work in Progress at the year ended as on 31.03.2025.

(iii) Intangible assets under development :

The Company does not have any Intangible assets under development at the year ended as on 31.03.2025.

(iv) Details of Benami Property held :

According to the information and explanation given to us and on the basis of our examination of the records of the Company, there are no proceedings initiated or pending

(v) Wilful Defaulter :

Based on our audit procedures and on the basis of information and explanations given to us by management. The Company has not defaulted in repayment of loans or

(vi) Compliance with approved Scheme(s) of Arrangements :

Based on our audit procedures and on the basis of information and explanations given to us by the management. The Company has not entered in any Scheme of

(vii) Cash Flow Statement :

a. The Cash Flow Statement is prepared by the "Indirect Method" set out in Accounting Standards 3 on ' Cash Flow Statements' and presents the cash flows by operating,

b. Cash and Cash equivalents presented in the Cash Flow Statement consist of cash on hand, Balances with Schedule Bank and Short term highly liquid financial

(viii) Security of current assets against borrowings :

The Statement are given in the banks on the basis of provisional data and always subject to difference in valuation, discount and reconciliation, so the difference arise between the data.

(ix) MSME :

The classification of creditors in Micro , Small and medium units are given to the extent of information provided by the suppliers and relied upon by the management.

20) These financial statement have been prepared in the format prescribed by the Schedule III to the Companies Act. 2013.Previous period figure recast /restated to conform