xvi. Provisions and Contingencies:

A provision is recognized when the company has a present obligation as a result of past events & it is a probable that an
outflow of resources embodying economic benefit will be required to settle the obligation and reliable estimate can be made
of amount of the obligation. Provisions (excluding retirement benefits) are not discounted to their present value and are
determined based on the best estimate required to settle the obligation at the Balance sheet date. These estimates are reviewed
at each reporting date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the notes unless
the possibility of outflow of resources is remote. Contingent assets are neither recognized nor disclosed in the financial
statements.

Note 25: Additional information to the financial statements.

25.1 Related Party Disclosures

Disclosure as required by Accounting Standard (AS) - 18 "Related Party Disclosures" as prescribed under section 133 of the Companies Act, 2013.

Corporate Social Responsibility (CSR)

In accordance with the provisions of Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility
Policy) Rules, 2014, the Company has constituted a CSR Committee and formulated a CSR Policy.

The gross amount required to be spent by the Company during the year under review as per Section 135(5) of the Act was ? 705599
The details of CSR expenditure for the year are as follows:

For S R A M & Co. For and on behalf of the Board of Directors

Chartered Accountants Aaradhya Disposal Industries Limited

FRN-008244C

Sd/- Sd/- Sd/-

CA Sanjay Kumar Agarwal Sunil Maheshwari Shashi Maheshwari

(Partner) (Managing Director) (Director)

Mem. No. - 076979 DIN:02611461 DIN:06780841

UDIN: 25076979BMHUAJ6620

Place: Ujjain

Date: 02nd June 2025