(c) Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable
that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be
made of the amount of the obligation.

(d) Tax Expenses

The tax expense for the period comprises current and deferred tax. Tax is recognised in Statement of Profit and Loss, except to the
extent that it relates to items recognised in the comprehensive income or in equity. In which case, the tax is also recognised in other
comprehensive income or equity.

- Current tax

Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities,
based on tax rates and laws that are enacted or substantively enacted at the Balance sheet date.

- Deferred tax

Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial
statements and the corresponding tax bases used in the computation of taxable profit.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is
settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the
reporting period.

The carrying amount of Deferred tax liabilities and assets are reviewed at the end of each reporting period.

(e) Revenue recognition

Revenue from sale of goods is recognized when control of the products are transferred to the customer and when there are no longer
any unfulfilled obligations.

The performance obligations in contracts by the Company are fulfilled at the time of dispatch, delivery or upon formal customer
acceptance depending on customer terms.

Revenue is recognized at the point in time when the performance obligation is satisfied and control of the goods are transferred to
the customer upon dispatch or delivery, in accordance with the terms of customer contracts.

Revenue is recognized at an amount that the Company expects to receive from customers that is net of discounts, rebates and taxes
as applicable.

The customers have the contractual right to return goods only when authorized by the Company. An estimate is made of goods that
will be returned and a liability is recognized for this amount using a best estimate based on accumulated experience.

Rental Income

Income from rentals is recognized in accordance with terms of the contracts with customer based on the period for which the
facilities have been used.

Interest Income

Interest income is recognized using the effective interest rate (EIR) method.

Dividend Income

Dividend income on investments is recognized when the right to receive dividend is established.

(f) EPS

Basic earnings per share is computed by dividing profit or loss attributable to equity shareholders of the Company by the weighted
average number of equity shares outstanding during the year. The Company did not have any potentially dilutive securities in any of
the years presented.

(g) Cash Flow Statement

Cash flows are reported using the indirect method,whereby profit before tax is adjusted for the effects of transactions of non-cash
nature and non-operating nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from
operating, investing and financing activities of the Company are segregated based on the available information.

2.1 Investment in Subsidiaries, Associates and Joint Ventures

The Company has accounted for its investments in subsidiaries, associates and joint ventures at cost.

2.2 Recent Accounting Pronouncements

Ministry of Corporate Affairs ("MCA”) notifies new standards or amendments to the existing standards under Companies (Indian
Accounting Standards) Rules as issued from time to time. During the year , MCA has not notified any new amendment to the
existing standards under Companies (Indian Accounting Standards) which are effective from 1.4.2026.

Note No '24 : Operating Segment

The Company's Operating Segment are established on the basis of those components of the Company that are evaluated regularly by the Chief Opearting Decision Maker as
defined in Ind AS -108 -Operating Segments and accordingly as per management view Company operates only in one segment, that is Trading, hence segment wise reporting is not
applicable.

Note No '25 : Other Statutory Information

(i) The Company does not have any Capital-work-in progress or intangible assets under development, whose completion is overdue or has exceeded its cost to its original plan.

(ii) Title deeds of all immovable properties are held on the name of the Company.

(iii) The Company has not revalued any Property, Plant and Equipments and Intangible Assets during the year.

(iv) The Company has not given loan or advances in nature of loans to promoters, directors, KMPs and the related parties which is repayable on demands or without specifying any
terms or period of repayment.

(v) There is no any proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of
1988) and the rules made thereunder.

(vi) The Company is not a declared wilful defaulter by any bank or financial Institution or other lender.

(vii) There are no transactions along with any outstanding balance with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956

by the Company during the year.

(viii) There are no charges or satisfactions which are yet to be registered with Registrar of Companies beyond the statutory period.

(ix) The Company has not given loans to any other company. Hence, there is no compliance required on the number of layers prescribed under clause (87) of section 2 of the Act
read with Companies (Restriction on number of Layers) Rules, 2017.

(x) There is no any Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 during the year.

(xi) The company has not advanced or loaned or invested funds to any other person or entities, including foreign entities (Intermediaries) with the understanding 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.

(xii) The Company has not received any fund from any person or entities, including foreign entities (Funding Party) with the understanding 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.

(xiii) The Company has not surrendered or disclosed as income or the previously unrecorded income and related assets during the year in the tax assessments which are not
recorded in the books of accounts of the Company.

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

(xv) The Company does not have working capital facilities sanctioned by the bank on the basis of security of current assets, inventories and trade receivables, Accordingly
Quarterly statement are not filed with the bank.

Note No '26 : Audit Trail

For the financial year ended 31st March, 2026, the Company has used accounting software for maintaining its books of account which has a feature of audit trail (edit log) facility.
This feature was enabled and operated with effect from 14th October, 2025 for all relevant transactions recorded in the software. Further, the audit trail has been preserved by the
Company in accordance with the statutory requirements for record retention.

Note No '27

Previous years figures have been re-grouped and re-arranged wherever necessary.

Note No '28 : Approval of Financial Statements

The financial statements were approved for issue by the board of directors on May 20, 2026