(I) Pwblons, Contingent liabilities and contingent assets:

Provisions are recognised when the Company has a present legal or constructive obligation as a result of past events, it is probable that an
outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are measured at the present
value of management's best estimate of the expenditure required to settle the present obligation at the end of the reporting period.

A contingent liability exists when there is a possible but not probable obligation, or a present obligation that may, but probably will not,
require an outflow of resources, or a present obligation whose amount cannot be estimated reliably.

All known Liabilities, wherever materiel, are provided for and Liabil ities, which are disputed, are referred to by way or Notes on Accounts.

(t) Cash and rash equivalents

For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at cal! with
financial institutions, other short-term, highly liquid investments with original maturities of twelve months or less that are readily convertible
to known amounts of cash and which are subject to an insignificant risk of changes in value.

(h) Earnings Per Share:

Basic earnings per share is calculated by dividing ihe net profit for the year attributable to equity shareholders by the weighted average
number of equity shares outstanding during the period. The weighted average number or equity shares outstanding during the period is
adjusted for events of bonus issue; bonus element in a rights issue to existing shareholders; share split; and reverse share split (consolidation
of shares).

(I) Financial Instruments:

Financial assets and liabilities are recognised when the Company becomes a party to the contractual provisions of Ihe instruments. All the
financial assets and liabilities arc measured initially at lair value. Transaction costs that are directly attributable to the acquisition or issue of
financial asset and financial liabilities (other than financial assets and liabilities carried at fair value through profit or loss) are added or
deducted from the fair value measured on initial recognition of financial asset or financial liability

(jXi) Classification and Measurement

(i) Recognition; Financial assets include Investments, Trade Receivables, Advances, Security Deposits, Cash and Cash equivalents Such
assets are initially recognised at transaction price when the Company becomes parry in contractual obligations. The transaction price includes
transaction costs unless the asset is being fair valued through the Statement of Profit and Loss

Subsequent measurement of a financial assets depends on its classification i.e , financial assets carried at amortised cost or lair value (either
through other comprehensive income or through profit or loss). Such classification is determined on the basis of Company's business model
for managing the financial assets and the contractual terms of the cash flows.

The Company's financial assets primarily consists of cash and cash equivalents, trade receivables, loans to employees and security deposits
etc. which are classified as financial assets carried at amortised cost.

tn respect of investments in equity instruments that would otherwise be measured at fair value through profit or loss, an irrevocable election at
initial recognition may be made to present subsequent changes in fair value through other comprehensive income.

(ii) A mortised cost

Assets (hat are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest arc
measured at amortised cost A gain or loss on a financial assets that is subsequently measured at amortised cost is recognised in profit or loss
when the asset is derecognised or impaired Interest income from these financial assets is recognised using the effective interest rate method

(iii) Impainnent of financial assets

The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost For trade
receivables, the Company provides for lifetime expected credit losses recognised from initial recognition orthe receivables.

(iv) Derecognition of financial assets

A financial asset is derecognised only when Ihe Company has transferred the rights to receive cash flows from the financial asset or retains the
contractual rights 10 receive ihe cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more
recipients.

(k) Cash flow statement

Cash flows are reported using the indirect method, whereby profit/ loss before tax is adjusted for ihe effects or transactions or a non-cash
nature, any deferrals or accruals or past or future operating cash receipts or payments and item of income or expenses associated with
investing or financing flows. The cash flows from operating, investing and financing activities of the Company are segregated.

(l) Borrowing Costs

Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds including interest expense
calculated using the effective interest method Borrowing costs directly attributable to the acquisition, construction or production of qualifying
assets, which arc assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the COSt of
those assets, until such time as the assets are substantially ready Tor their intended use or sale. Other income earned on the temporary
investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for
capitalisation. Interest expense includes origination costs that are initially recognised as pan of the carrying value of the financial liability and
amortized over the expected lift using the EIR. It also include expenses related in borrowing which are not part of effective interest as not
directly related to loan origination

(m) Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker.

Revenue and expenses art identified to segments on the basis of their relationship to the operating activities or the segment Revenue,
expenses, assets and liabilities which are not allocable to segments on a reasonable basis, are included under ‘"Unallocated revenue/ expenses/
assets/ liabilities".

(n) Financial Liabilities

The Company classifies all financial liabilities as subsequently measured at amortised cost, except for financial liabilities at fair value through
profit or loss Such liabilities, including derivatives that are liabilities, shall be subsequently measured at fair value.

(o) Significant accounting judgements, estimates and assumptions

The preparation of financial statements in conformity with the Ind AS requires the management to make judgements, estimates and
assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the accompanying disclosure and the disclosure
of contingent liabilities, at the end of the reporting period. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions
to accounting estimates are recognised in the period in which the estimates are revised and future periods are affected. Although these
estimates are based on (he management's best knowledge of current events and actions, uncertainty about ihwc assumptions and estimates
could result in the outcomes requiring a material adjustment to the canying amounts of assets or liabilities in future periods.

In particular, information about significant areas of estimation, uncertainty and critical judgements in applying accounting policies that have
the most significant effect on the amounts recognised in the financial statements is included in the notes

(iii) Rilloj

Details of Ratios is given as attachment in Annexurc -1
<h) MSME

The Company has not received any intimation from its suppliers regarding their status under The Micro, Small and Medium Enterprise
Development Act, 2006, hence no disclosure required under the said Act can be made.

(v) Previous year's figures have been regrouped and rearranged wherever Pound necessary

(vi) The additional regulatory information has been attached as Annexure - 11

(vii) No provision for impairement loss has been made in respect of Sundry Debtors amounting to Rs 3.11,27,385/- which is outstanding for
more than 3 years and under sub'judice. Management considers the same fully recoverable as the judgement would be in favour of the
company as per legal opinion sought