p. 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. When the Company expects some or all of a provision to be reimbursed, the
reimbursement is recognised as a separate asset, but only when the reimbursement is virtually
certain. The expense relating to a provision is presented in the statement of profit and loss net of
any reimbursement.

q. 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. The Company does
not recognize a contingent liability but discloses its existence in the financial statements.

r. Significant Accounting Judgements, Estimates and Assumptions

The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities,
and the accompanying disclosures, and the disclosure of contingent liabilities. 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 future periods.

(i) Estimates and Assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty
at the reporting date, that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next financial year, are described below.
The Company based its assumptions and estimates on parameters available when the
financial statements were prepared. Existing circumstances and assumptions about future
developments, however, may change due to market changes or circumstances arising that
are beyond the control of the Company. Such changes are reflected in the assumptions when
they occur.

a. Taxes

Deferred tax assets are recognised to the extent that it is probable that taxable profit will be
available against which the losses and tax credits can be utilised. Significant management
judgement is required to determine the amount of deferred tax assets that can be
recognised, based upon the likely timing and the level of future taxable profits together with
future tax planning strategies.

b. Expected Credit Loss Model

The Company applies expected credit loss (ECL) model for measurement and recognition of
impairment loss on the Financial Assets. The Company follows 'simplified approach' for
recognition of impairment loss allowance on trade receivables. As a practical expedient, the
Company uses historically observed default rates over the expected life of the trade
receivables and is adjusted for forward-looking estimates to determine impairment loss
allowance on portfolio of its trade receivables.

r. Exceptional Items

When items of income and expense within profit or loss from ordinary activities are of such size,
nature or incidence that their disclosure is relevant to explain the performance of the enterprise
for the period, the nature and amount of such material items are disclosed separately as
exceptional items.

(ii) Terms / rights attached to Equity shares

The Company has only one class of equity shares having a par value of ^10/- per share. Each equity shareholder is entitled
to one vote per share. The Company declares and pays dividends in Indian rupees. The Company has not declared any
dividends for the year ended 31st March, 2026. In the event of liquidation of the Company, the holders of the equity shares
will be entitled to receive the remaining assets of the company, after distribution of all preferential amounts. The
distribution will be in proportion to the numbers of equity shares held by the share holders.

iii) The Company does not have any Holding/ Ultimate Holding Company. As such, no shares are held by them or their
Subsidiaries/Associates.

v) There are NIL (P.Y. NIL) shares reserved for issue under option and contracts / commitment for the sale of
shares / disinvestment.

vi) During the period of five years immediately preceding the reporting date:

a. No shares were issued for consideration other than cash

b. No bonus shares were issued

c. No shares were bought back

vii) There are NIL (P.Y. NIL) securities convertible into Equity/ Preference Shares.

viii) There are NIL (P.Y. NIL) calls unpaid including calls unpaid by Directors and Officers as on the balance sheet date.

ix) Therer are NIL (P.Y. NIL) Forfeited shares.

• Additional Information as required under paragraph 5 of Part II of Schedule III to the Companies Act,
2013 to the extent either “NIL” or “Not Applicable “has not been furnished except payment to the
Auditors.

• Additional Regulatory Information as per Schedule III of Companies Act, 2013:

a. The company has NIL liabilities associated with group of assets classified as held for sale and non¬
current assets classified as held for sale.

b. The Company has not declared any dividend on Equity shares. The Company has not issued any
Preference shares.

c. The Company has not issued securities for specific purpose.

d. The Company has not borrowed any funds from banks and financial institutions for the specific or
any other purpose.

e. No proceedings have been initiated or pending against Company for holding any Benami Property
under Prohibitions of Benami Transactions Act,1988 (Earlier titled as Benami transactions
(Prohibitions) Act,1988

f. The Company is not declared a willful defaulter by any Bank or Financial Institution or any other
lender.

g. The Company did not have any transactions with companies struck off under Section 248 of the
Companies Act.

h. The company has not registered any charge or satisfaction of charge with ROC.

i. The Company has no Holding, Subsidiary or associate company and hence the company does not
have any layers prescribed under clause 87 of sub section 2 of companies act, 2013.

k. During the year no Scheme of Arrangement has been formulated by the Company or pending with
competent authority.

l. No funds 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 person(s) or entity (ies),
including foreign entities ("Intermediaries”) with the understanding, whether recorded in writing or
otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the
Company (Ultimate Beneficiaries).

m. The Company has not received any fund from any party(s) (Funding Party) with the understanding
that the Company shall whether, directly or indirectly lend or invest in other persons or entities
identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries.

n. The Company has neither applied any accounting policy retrospectively, made restatement of items
of financial statement nor reclassified items of its financial statement.

o. There is no share application money pending allotment in books of the Company during the year.

p. The Company has not issued preference shares since inception of the Company.

q. During the year under review, the Company has not issued any Compound financial instruments
such as convertible debentures.

r. The Company has not traded or invested in crypto currency or virtual currency during the current or
previous year.

s. The Company has not revalued its property, plant and equipment or intangible assets or both during
the current or previous year.

t. The Company has no Regulatory Deferral Account Balance.

u. There is no income surrendered or disclosed as income during the current or previous year in the
tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.
• Payment to Auditors

• In compliance with the Accounting Standard Ind AS - 12 relating to “Income Tax” issued by The
Institute of Chartered Accountants of India, the Company had provided for Deferred Tax Assets
during the year arising out of timing difference, amounting to ^ 0.17 lakhs. Accordingly, the said item
has been credited to the Statement of Profit & Loss for the year under report.

• Earnings per share is computed by dividing the net profit or loss for the year attributable to the
equity shareholders by the number of equity shares outstanding during the year, as under:

• The Company is exposed to market risk and credit risk. The Company has a Risk management policy
and its management is supported by a Risk management committee that advises on risks and the
appropriate risk governance framework for the Company. The audit committee provides assurance
to the Company's management that the Company's risk activities are governed by appropriate
policies and procedures and that risks are identified, measured and managed in accordance with the
Company's policies and risk objectives.

a. 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 two types of risk:
interest rate, currency risk and other price risk, such as commodity price risk and equity price
risk. Financial instruments affected by market risk include FVTPL investments, trade
payables, trade receivables, etc.

i. The Company had made the Long-Term Investments either in quoted or unquoted scrip's
of certain companies in earlier years. Presently, one company is under liquidation and is
suspended from trading in recognized stock exchanges. The Company has fairly valued the
investments under level 1 and level 3 valuation technique as stated in significant
accounting policies.

ii. In the Opinion of the Board, all the current assets, loans and advances have a value on
realisation in the ordinary course of business at least equal to the amount stated in the
Balance Sheet and all the known liabilities have been provided for, unless otherwise stated
elsewhere in other notes.

b. Credit Risks

Credit risk is the risk that counterparty will not meet its obligations under a financial
instrument or customer contract, leading to a financial loss. The Company is exposed to credit
risk from its operating activities (primarily trade receivables).

i. The Company has Other Receivables which are outstanding for a considerable period of
time and considered good for recovery by the management. For the available exposure, the
management has ensured that the Company has been continuously persuading to settle
the amount /recovered the receivables, accordingly no further provision is being
considered by the management.

ii. Certain Debit Balances as stated in the financial statements are being subject to
confirmation and reconciliation thereof, and the same have been taken as per the balances
appearing in the books. The consequent necessary adjustments, either of a revenue nature
or otherwise, if any, will be made, as and when these accounts are reconciled and
confirmed.

• The Company has one reportable business segments i.e. Consultancy & Other Services. The Company
operates mainly in Indian market and there are no reportable geographical segments.

• The figures appearing in the Financial Statements have been rounded off to nearest rupee.

• All amounts disclosed in the financial statements are in Rupees (T) until and unless specified
specifically.

• The company's accounting software has audit trail functionality (edit log). This feature remained
operational throughout the year, capturing a chronological record of all relevant transactions
processed within the software.

• Previous year's figures have been regrouped/ reclassified wherever necessary to correspond with
the current year's classification / disclosure.