Terms and conditions of transaction with related oarties

The sales to and purchases from related parties are made on terms equivalent to those that prevail in arm's length transactions. Outstanding balances at the yes' end are unsecured and interest free and settlement occurs in cash and cash equivalents, unless otherwise stated. There have been no guarantees provided or received for any related party receivables or payables. For the year ended March 3i 2025, the Company has not recorded any impairment of receivables relating to amounts owed by related parties (March 31 2024: Rs. NIL}. This assessment is undertaken each financial year through examining the financial position of the related party and the market in which die related party operates.

27.28 Commitments and contingencies

a. Capital and other commitments - Nil

b. Contingent liabilities {to the extent not provide for)

Claims against the Company not acknowledged as deb:

There are no daints against the Company rot acknowledged as debt. Hence, no additions information is disclosed in these financial statements.

27.29 Gratuity and other post-employment benefit plans

The Company has one defined benefit plans, viz. gratuity (unfunded).

The gratuity plan is governed by the Payment of Gratuity Arc, 1972. Under the Act every employee who has completed five years of service gets gratuity on departure at 15 days salary (last drawn salary) for each completed year of service. The plan is not funded by the Company.

The following tables summarise the components of net benefit expense recognised in the statement of profit or loss and the funded status and amounts recognised in the balance sheet for the respective plans:

27.30 Previous year figures have been regrouping/restated , where necessary, to conform to this year's classification