(13) Provisions

A provision is recognized when the Company has a present obligation (legal or constructive) as a result of past event, it is probable than 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. Provisions are not discounted to their present value and are determined based on the best estimate required to settle the
obligation at the reporting date. These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates.

(14) Contingent liabilities

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control of the
Company or a present obligation that is not recognized because it is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases
where there is a liability that cannot be recognized because it cannot be measured reliably. The Company does not recognize a contingent liability but discloses its existence in the Financial Statements.

(15) Cash & cash equivalents

Cash and cash equivalents comprise of cash-in-hand and balance in bank in current accounts and deposit accounts, with an original maturity of three months or less.

Term of Repayment of Secured Loans

1) ICICI car Loan on MG Astor Car was taken during 2021-2022 year of Rs 14,00,000 and carries interest @ 7.40% to p.a. The loan is repayable in 60 instalments of Rs.28,010/-
each along with interest, starting from 01/04/2022. Further the loan has been guaranteed by the personal guarantee of Director. Further loan is secured by the hypotheciation of

the respective vechicle

2) ICICI car Loan on Nissan Magnite Car was taken during 2023-2024 year of Rs 11,00,000 and carries interest @ 9.25% to p.a. The loan is repayable in 60 instalments of
Rs.23,062/- each along with interest, starting from 05/11/2023.Further the loan has been guaranteed by the personal guarantee of Director. Further the loan has been guaranteed
by the personal guarantee of Director. Further loan is secured by the hypotheciation of the respective vechicle

3) ICICI car Loan on Hyundai Kona Car was taken during 2023-2024 year of Rs 19,00,000 and carries interest @ 9.20% to p.a. The loan is repayable in 60 instalments of
Rs.39,616/- each along with interest, starting from 01/12/2023.Further the loan has been guaranteed by the personal guarantee of Director. Further the loan has been guaranteed
by the personal guarantee of Director. Further loan is secured by the hypotheciation of the respective vechicle

(ii) Defined benefit plan- Gratuity

For details about the related employee benefits expense, refer to note 23.

The Company has a defined benefit gratuity plan in India, governed by the Payment of Gratuity Act, 1972. The plan entitles an employee, who has rendered at least five years of
continuous service, to gratuity at the rate of fifteen days wages for every completed year of service or part thereof in excess of six months, based on the rate of wages last drawn by
the employee concerned. The Company has not created any specific fund for this liability.

The following table shows a reconciliation from the opening balances to the closing balances for the net defined benefit (asset) liability and its components. (As per Report of
TransValue Consultants "Gratuity Valuer")

Note 32: Balance of Loans, Debtors & Creditors are subject to confirmations.

Note 33: Claim against the company not acknowledge as debt -NIL

Note 34: The Company has conducted the Impairment test as of 31st March 2025 as per AS-28 “impairment of Assets” and found that recoverable amount of the assets is not less
than the carrying amount.

Note 35: Liabilities for Leave Encashment is NIL as on 31.03.2025.

Note 36: Contingent Liabilities for the Year ended against Company Rs. NIL.

Note: Reasons (for variance more than 25%)

a. Current ratio: The improvement in the Current Ratio is primarily attributable to a significant increase in Current Assets."

b. Debt-Equity Ratio: The ratio has decreased due to a significant increase in Total Equity."

c. Debt Service Coverage Ratio: The ratio has decreased due to a significant increase in Total Debts."

d. Return on equity: . This is mainly due to the significant increase in equity shareholder funds compared to our net profit.

e. Inventory turnover ratio: This is mainly due to the significant increase in Purchase and impack on our Closing stock.

f. Trade receivables turnover ratio: This is mainly due to the significant increase in Sale compared to our net profit.

g. Trade payables turnover ratio: In this reporting period, we noticed a positive change in our Trade Payable Turnover Ratio, signaling improved management of trade payables.

h. Net capital turnover ratio: This is mainly due to the significant increase in Net Capital compared to our Sales.

i. Return on capital employed (ROCE): This is mainly due to the significant increase in Net Capital compared to our EBIT.

J.Return on Investment ratio: This is mainly due to the significant increase in Value of Investment .

Note 38: Additional Disclosure

(i) The Company does not own or has its name any benami Property ,No proceeding has been initiated or pending against the company for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

(ii) The Company has not been declared as willful defaulter by any bank or financial Institution or other lender.

(iii) The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

(iv) There are no transaction which involved undisclosed income during the year in the tax assessments under the Income Tax Act, 1961.

(v) There are no charges or satisfaction yet to be registered with ROC beyond the statutory period

(vi) There are no funds which have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other persons or
entities, including foreign entities (“Intermediaries”), with the understanding, whether recorded in writing or otherwise,

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever (“Ultimate Beneficiaries”) by or on behalf of the Company,or

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

(vii) There are no funds which have been received by the Company from any persons or entities, including foreign entities (“Funding Parties”), 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 (“Ultimate Beneficiaries”) by or on behalf of the Funding Party or

b) provide any guarantee, security or the like from or on behalf of the Ultimate Beneficiaries.

(viii) The Company (as per the provisions of the Core Investment Companies (Reserve Bank) Directions, 2016) has no CICs as part of the Company.

(ix) The Company's immovable property title deeds are held only in the name of the Company, Currently no immovable property held by company

(x) No loans or advances in the nature of loans are granted to promoters, Directors, KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person,

(a) that repayable on demand or

(b) without specifying any terms or period of repayment.

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

(xii) The Company has complied with the number of layers prescribed under Companies Act, 2013.

(xiii) Corporate social Responsibility (CSR) U/s 135 of Company act is not applicable on the company.

(xiv) Previous year figures have been regrouped and reclassified where necessary for the purpose of comparison.

As per our report of even date on behalf of the board of directors

FOR NGMKS & ASSOCIATES FOR MACOBS TECHNOLOGIES LIMITED

Firm registration number: 024492N
Chartered Accountants

(Whole Time Director) (Managing Director)

Nitin Goyal Shivam bhateja Dushyant Gandotra

Partner DIN: 07674360 DIN: 08360731

M. No.: 517698
Place: Delhi
Date: 30th May, 2025

(Chief Financial Officer) (Company Secretary)

Aditya Solanki Sakshi Gupta

Pan: BELPS2581A Pan: BPHPG3116E