Provisions

Provisions are recognized in the accounts in respect of present probable obligations, the amount of which can be reliably estimated.

Retirement Benefits
Defined Contribution Plans

The Company makes contributions towards provident fund and employee state insurance to a defined contribution retirement benefit plan for qualifying
employees. Under the plan, the Company is required to contribute a specified percentage of payroll cost to the retirement benefit plan to fund the
benefits.

The amount recognized as an expense towards contribution to Provident Fund and Employee State Insurance for the year aggregated to Rs. 11,01,110/-
(previous year: Rs. 10,29,552/-)

Defined Benefit Plan

Gratuity: The Company operates post-employment defined benefit plan that provide gratuity. The gratuity plan entitles an employee, who has rendered at
least five years of continuous service, to receive one-half month's salary for each year of completed service at the time of retirement/exit. The Company is
paying gratuity to all its employees who are eligible and the same is computed in accordance with the Payment of Gratuity Act, 1972. The Company is in
process to get the Group Gratuity Scheme with the Life Insurance Corporation of India to cover the Liability in respect of Gratuity to employees.

The Company's obligation in respect of the gratuity plan, which is a defined benefit plan, is provided for based on actuarial valuation carried out by an
independent actuary using the projected unit credit method. The Company recognizes actuarial gains and losses immediately in the statement of profit
and loss.

Note: 23

Related Party Disclosure

List of Related Parties with whom the Company has entered into transaction during the year in the ordinary course of business

Note: 24

Ratios as per the Schedule III requirement are given vide Annexure III

In terms of our report of even date For Notes forming part of the accounts: 1-24

For Anuj Goyal & Co. For and on behalf of Board of Directors

Chartered Accountants of Dhanvantri Jeevan Rekha Ltd.

(Anuj Goyal) (Shalini Sharma) (P.S. Kashyap)

Proprietor Din: 03530674 Din: 01664811

Firm Regn No. 004881C Managing Director Chairman

Membership No.073710
UDIN: 25073710BMOKOC4613

(Bikram Singh) (Ritika Bhandari)

Place: Meerut PAN: AHSPS4761P PAN: CPIPM9040M

Date: 30.05.2025 Chief Financial Officer Company Secretary