o. Provision, Contingent Liabilities and Contingent Assets :

A provision is recognized when there is a present obligation as a result of past event and it
is probable that an outflow of resources will be required to settle the obligation, in respect
of which a reliable estimate can be made.

A disclosure for a contingent liability is made when there is a possible or present
obligation that may, but probably will not require an outflow of resources.

Contingent Assets are neither recognized nor disclosed in the financial statements.

p. Excise Duty. VAT. GST & CENVAT:

CENVAT/VAT/GST credit on materials purchased for production/service availed for
production/input service are taken into account at the time of purchase and CENVAT/VAT/GST
credit on purchase of capital items wherever applicable are taken into account as and when
the assets are acquired.

The CENVAT credits so taken are utilized for payment of excise duty on goods
manufactured. The unutilized CENVAT credit is carried forward in the books. The
VAT/GST credits so taken are utilized for payment of sales tax on goods sold. The
unutilized VAT/GST credit is carried forward in the books.

q. Accounting policies not specifically referred to otherwise are consistent with generally
accepted accounting principles.

i. The Company's operations consist of three business segments i.e. Providing Infrastructural
& Utility Services, Trading in Coal and Manufacturing & Trading in Electrical Goods. During the
year under report, Company's business has been carried out in India only and the conditions
prevailing in India being uniformed, no separate geographical disclosures are considered
necessary. Business segment wise disclosure is as under:

k. During the year, the Company has impaired the assets to the tune of Rs. Nil (P.Y. Rs. Nil).

l. The Company has no amount/interest unpaid as at this financial year end/previous financial
year end, to Micro/Small vendors registered under the Micro, Small and Medium Enterprises
Development Act, 2006, as per information received from vendors regarding their status.
Also, Company has not paid any interest under this Act to any Micro/Small vendor during this
financial year/previous financial year.

m. In the opinion of Board of Directors, Current Assets, Loans and Advances are
approximately of the same value at which these are stated in the Balance Sheet, if
realized in the ordinary course of business.

n. Some of the balances of Debtors, Creditors, Advances and Liabilities have been taken as
per books, are subject to reconciliation / confirmation and consequential adjustments, if any.

o. Previous year's figures have been regrouped and rearranged wherever necessary, to
make them comparable with those of current year.

As per our report of even date attached herewith For, ABHISHEK INTEGRATIONS LIMITED

For, Gattani & Associates
Chartered Accountants

FRN : 103097W -sd- -sd-

Sanjay D Kukadia Sanjay N Dubey

-sd- Director Managing Director

Harish Kumar Maheshwari DIN: 09116868 DIN: 02218614

Partner

M.No.74113 -sd- -sd-

Ahmedabad Ravindra M Rawat Jyoti S Dubey

May 14, 2025 Chief Finance Officer Whole Time Director

UDIN: 25074113BMINLD5194 DIN: 07177326

-sd-

Arihant Gadiya Ahmedabad

Company Secretary May 14, 2025