(e) 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. If the effect of the time value of money is material, provisions are discounted using a
current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the increase in the
provision due to the passage of time is recognised as a finance cost.

(f) Contingent Liabilities

Disclosure of contingent liability is made when there is a possible obligation arising from past events, the existence of which will
be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control
of the Company or a present obligation that arises from past events where it is either not probable that an outflow of resources
embodying economic benefits will be required to settle or a reliable estimate of amount cannot be made.

(g) Current Tax and Deferred Tax

The tax expense for the period comprise of Current Tax and Deferred Tax. The Company exercises judgment in computation of
current tax considering the relevant rulings and reassesses the carrying amount of deferred tax assets / liabilities at the end of
each reporting period.

(h) Revenue Recognition

The Company is the principal as it controls the goods or services before transferring them to the customer.

Recognition of revenue from rendering of services, the Company exercises judgement for identification of performance
obligations, and in determining whether the performance obligation is satisfied at a point in time or over a period of time.

Generally, the credit period varies between 0-30 days from the rendering of services.

(i) Financial Instruments
(i) Financial Assets

Purchase and sale of Financial Assets are recognised using trade date accounting. Trade receivables that do not contain a
significant financing component are measured at transaction price.

The Company has elected to account for its investments in associates at cost less impairment loss (if any).

All other equity investments are measured at fair value, with value changes recognised in Statement of Profit and Loss, except
for those equity investments for which the Company has elected to present the value changes in 'Other Comprehensive
Income'. However dividend on such Equity Investment are recognised in the Statement of Profit and Loss when the Company
has rights to receive payment is established.

The Company uses 'Expected Credit Loss' (ECL) model, for evaluating impairment of financial assets other than those
measured at Fair Value Through Profit or Loss (FVTPL).

Expected credit losses are measured through a loss allowance at an amount equal to :

(1) The 12 months expected credit losses (expected credit losses that result from those default events on the financial
instrument that are possible within 12 months after the reporting date); or

(2) Full lifetime expected credit losses (expected credit losses that result from all possible default events over the life of the
financial instrument).

For Trade Receivables, the Company applies 'simplified approach' which requires expected lifetime losses to be recognised from
initial recognition of the receivables. The company uses historical default rates to determine impairment loss on the portfolio of
trade receivables. At every reporting date these historical default rates are reviewed and changes in the forward looking estimates
are analysed.

For other assets, the Company uses 12 months ECL to provide for impairment loss where there is no significant increase in credit
risk. If there is significant increase in credit risk full lifetime ECL is used.

(ii) Financial liabilities

For trade and other payables maturing within one year from the balance sheet date, the carrying amounts are determined to
approximate fair value due to the short maturity of these instruments.

C. Critical Accounting Judgments and Key Sources of Estimation Uncertainty

The preparation of the Company's Financial Statements requires management to make judgement, estimates and assumptions that
affect the reported amount of revenue, expenses, assets and liabilities and the accompanying disclosures. Uncertainty about these
assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities
affected in next financial years.

(a) Property, Plant and Equipment / Intangible Assets

Estimates are involved in determining the cost attributable to bringing the assets to the location and condition necessary for it
to be capable of operating in the manner intended by the management. Property, Plant and Equipment/Intangible Assets are
depreciated/amortised over their estimated useful life, after taking into account estimated residual value.

Management reviews the estimated useful life and residual values of the assets annually in order to determine the amount
of depreciation/ amortisation to be recorded during any reporting period. The useful life and residual values are based on
the Company's historical experience with similar assets and take into account anticipated technological and future risks. The
depreciation / amortisation for future periods is revised if there are significant changes from previous estimates.

(b) Provisions

The timing of recognition and quantification of the liability require the application of judgement to existing facts and
circumstances, which can be subject to change. The carrying amounts of provisions and liabilities are reviewed regularly and
revised to take account of changing facts and circumstances.

(c) Impairment of Financial and Non-Financial Assets

The impairment provisions for Financial Assets are based on assumptions about risk of default and expected cash loss rates.
The company uses judgement in making these assumptions and selecting the inputs to the impairment calculation, based
on company's past history, existing market conditions as well as forward-looking estimates at the end of each reporting
period.

In case of non-financial assets the company estimates asset's recoverable amount, which is higher of an asset's or Cash Generating
Units (CGU's) fair value less costs of disposal and its value in use.

In assessing value in use, the estimated future cash flows are discounted to their present value using pre-tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset. In determining fair value less
costs of disposal, recent market transactions are taken into account, if no such transactions can be identified, an appropriate
valuation model is used.

(d) Fair Value Measurement

For estimates relating to fair value of financial instruments refer note 27 of financial statements.

11.4 Rights, preferences and restrictions attached to shares:

The Company has only one class of equity shares having face value of ? 10 each. The holder of the equity shares is entitled to dividend
right and voting right in the same proportion as the capital paid-up on such equity share bears to the total paid-up equity share capital
of the Company. The Dividend proposed by Board of Directors is subject to approval of the shareholders in the ensuing Annual General
Meeting. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive the remaining assets of the
Company in the same proportion as the capital paid-up on the equity shares held by them bears to the total paid-up equity share capital
of the Company.

VII. The expected contributions for Defined Benefit Plan for the next financial year will be in line with FY 2025-26.

VIII. Sensitivity Analysis

Significant Actuarial Assumptions for the determination of the defined benefit obligation are discount trade, expected salary increase
and employee turnover. The sensitivity analysis below, have been determined based on reasonably possible changes of the assumptions
occurring at end of the reporting period, while holding all other assumptions constant. The result of Sensitivity analysis is given below:

Investment risk: The present value of the defined benefit plan liability is calculated using a discount rate which is determined by
reference to market yields at the end of the reporting period on government bonds. If the return on plan asset is below this rate, it will
create a plan deficit. Currently, for the plan in India, it has a relatively balanced mix of investments in government securities, and other
debt instruments.

Interest rate risk: A fall in the discount rate which is linked to the G.Sec. Rate will increase the present value of the liability requiring
higher provision. A fall in the discount rate generally increases the mark to market value of the assets depending on the duration of asset.

Salary risk: The present value of the defined benefit plan liability is calculated by reference to the future salaries of members. As such, an
increase in the salary of the members more than assumed level will increase the plan's liability.

X. The Company has estimated and recognized the impact of implementation of the New Labour Codes under Employee benefits expense
for the year ended 31st March 2026. The impact of the same is not material to the results for the year.

The financial instruments are categorized into three levels based on the inputs used to arrive at fair value measurements as
described below:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities;

Level 2: Inputs other than the quoted prices included within Level 1 that are observable for the asset or liability, either directly or
indirectly; and

Level 3: Inputs based on unobservable market data.

Valuation Methodology

All financial Instruments are initially recognised and subsequently re-measured at fair value as described below:

a) The fair value of investments in quoted Equity Shares, Bonds and Mutual Funds is measured at quoted price or NAV.

b) All foreign currency denominated assets and liabilities are translated using exchange rate at reporting date.

B. Financial Risk management

The Company's activities expose it to liquidity risk and credit risk. This note explains the sources of risks which the entity is exposed
to and how it mitigates that risk.

Liquidity Risk

Liquidity risk is the risk that suitable sources of funding for the company's business activities may not be available. Prudent liquidity
risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate
amount of committed credit facilities to meet obligations when due, so that the company is not forced to obtain funds at higher
rates. The Company monitors rolling forecasts of the Company's cash flow position and ensure that the Company is able to meet its
financial obligation at all times including contingencies.

Credit Risk

Credit risk is the risk that a customer or counterparty to a financial instrument will fail to perform or pay amounts due causing
financial loss to the company. It arises from cash and cash equivalents, derivative financial instruments, deposits from financial
institutions and principally from credit exposures to customers relating to outstanding receivables. The Company deals with highly
rated counterparties.

Market Risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market
prices. Market risk comprises three types of risk: interest rate risk, currency risk and other price risk, such as equity price risk and
commodity risk. The Company is not exposed to interest rate risk, currency risk and commodity price risk.

28 The Company is mainly engaged in 'Infrastructure and Support Services Activities' catering to Indian customers. All the activities of the
Company revolve around this main business. Accordingly, the Company has only one identifiable segment reportable under Ind AS 108
"Operating Segment” The Executive Director (the Chief Operational Decision Maker as defined in Ind AS 108 - Operating Segments)
monitors the operating results of the entity's business for the purpose of making decisions about resource allocation and performance
assessment.

Revenue of ? 45 33 Lakh (Previous Year ? 48 88 Lakh) arose from Sale of Services to Reliance Industries Limited (Entity exercising significant
influence, the largest customer). No other single customer contributed 10% or more to the Company's revenue for both FY 2025-26 and
FY 2024-25.

31 Other Statutory Information:

(i) There are no balances outstanding with struck off companies as per Section 248 of the Companies Act, 2013.

(ii) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities
(Intermediaries) with the understanding that the Intermediary shall:

(a) 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

(b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(iii) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the
understanding (whether recorded in writing or otherwise) that the Company shall:

(a) 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

(b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(iv) The Company does not have transactions which are not recorded in the books of accounts that has been surrendered or disclosed
as income during the year in the tax assessments under the Income-Tax Act, 1961.

32 Approval of Financial Statements

The Financial Statements were approved for issue by the Board of Directors at its meeting held on April 15, 2026.

33 Events After the Reporting Period

The Board of Directors have recommended dividend of ? 3.50 per equity share of ? 10/- each on the Paid-up Capital of ? 15 10 Lakh for the
year ended March 31,2026, subject to approval by the shareholders at the ensuing Annual General Meeting of the Company.

34 The figures for the corresponding previous year have been regrouped/ reclassified wherever necessary, to make them comparable.