q) Provisions, contingent liabilities and contingent assets

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 economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the
obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the
reporting period, taking into account the risks and uncertainties surrounding the obligation.

These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates. If the effect of the time value of
money is material, provision care discounted. The discount rate used to determine the present value is a pre-tax rate that reflects
current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the
passage of time is recognised as interest expense.

Contingent liabilities are disclosed 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. A present obligation that arises from past events where it is either not probable that an outflow of resources will be
required to settle or reliable estimate of the amount cannot be made. Contingent liabilities are appropriately disclosed unless the
possibility of an outflow of resources embodying economic benefits is remote.

A contingent asset is a possible asset 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. Contingent assets are not
recognised till the realisation of the income is virtually certain. However, the same are disclosed in the financial statements where an
inflow of economic benefit is possible.

A contingent asset is neither recognized nor disclosed in the financial statements considering strict adherence to prudence.

r) Exceptional Items

Exceptional items are disclosed separately in the financial statements where it is necessary to do so to provide further understanding
of the financial performance of the company. These are material items of income or expense that have to be shown separately due to
their nature or incidence.

s) Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders (after
deducting preference dividends and attributable taxes) by the weighted average number of equity shares outstanding during the year.

For the purpose of calculating diluted earnings per share, the net profit or loss for the year attributable to equity shareholders and the
weighted average number of shares outstanding during the year are adjusted for the effects of all dilutive potential equity shares.

t) Cash and cash equivalents

For the purpose of presentation in the statement of cash flows, Cash and cash equivalents comprise cash at bank and in hand and
short-term investments with an original maturity of three months or less.

u) Cash flow statement :

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects
of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from
operating, investing and financing activities of the Company are segregated based on the available information.

v) Segment reporting :

In accordance with IND AS -108 - “Segment Reporting", Segments are identified based on the manner in which the Company's Chief
Operating Decision Maker ('CODM') decides about resource allocation and reviews performance. Segment results that are reported
to the CODM include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Segment
capital expenditure is the total cost incurred during the period to acquire property, plant and equipment and intangible assets other
than goodwill.

The company has identified two reportable business segments viz. "Educational Training and Development Activities" and
"Educational Business Support Activities". A Detailed disclosure has been made in these financial statements. There are no other
primary reportable segments. The major and material activities of the company are restricted to only one geographical segment i.e.,
India, hence the secondary segment disclosures are also not applicable.

w) Equity share capital :

Issuance of ordinary shares are recognized as equity share capital in equity. Incremental costs directly attributable to the issuance of
new equity shares are recognized as a deduction from equity, net of any tax effects.

x) Dividends:

The final dividend on shares is recorded as a liability on the date of approval by the shareholders and interim dividends are recorded as
a liability on the date of declaration by the Company's Board of Directors. The Company declares and pays dividends in Indian rupees.
The Finance Act, 2020 has repealed the Dividend Distribution Tax (DDT). Companies are now required to pay/distribute dividend after

deducting applicable tax at source. The remittance of dividends outside India is governed by Indian law on foreign exchange and is
also subject to withholding tax at source applicable rates.

y) Offsetting instruments

Assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the
recognised amount and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. The
legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the
event of default, insolvency or bankruptcy of the company or the counter-party.

z) Key accounting estimates and judgements :

In preparing these financial statements, management has made judgments, estimates and assumptions that affect the application of
accounting policies and the reported amounts of assets, liabilities, income and expenses.

Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis.

There are no assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment within the next
financial year.

39. CIF value of imports: Nil (Previous Year Nil)

40. Employee Benefit Obligation:Gratuity

Gratuity is computed as 15 days salary, for every completed year of service or part thereof and is payable on retirement / termination /
resignation. The Gratuity plan for the company is a defined benefit scheme where annual contributions as per actuarial valuation are
charged to other comprehensive income.

The Provident Fund is a defined contribution scheme whereby the company deposits an amount determined as a fixed percentage of
basic pay with the Regional Provident Fund Commissioner.

For summarizing the components of net benefit expense recognized in the statement of profit and loss and amounts recognized in
the balance sheet for the respective plans, the details are as under :

The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligations as it is unlikely
that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligations has been calculated using
the Projected Unit Credit Method at the end of the reporting period, which is the same as that applied in calculating the defined benefit
obligations recognised in the balance sheet.

Each year an Asset-Liability matching study is performed in which the consequences of the strategic investment policies are analysed in
terms of risk and return profiles. Investment and contribution policies are integrated within this study.

41. a. Expenditure on corporate social responsibility

As per Section 135 of the companies Act, 2013, CSR committee has been formed by the company.

*During the FY2025-26, an overdraft (OD) account was opened with a limit of ^ 22.50 lakhs. The finance cost incurred in the financial
year 2025-26 amounted to ^ 0.29 lakhs. Given the immateriality of the amount, which renders the ratios insignificant, debt ratios
have not been calculated.

43. Segment Reporting

The Company has two business segments:

i. Educational training & development activities

ii. Business support activities

In accordance with the provision of IND AS 108, “Segment Reporting" the Company has identified business segment as primary
segment. As its Secondary Segment, the Company has only one geographical segment having 10 per cent or more of enterprise
revenue from sales to external customers based on the geographical location of its customers.

Revenue and expenses directly attributable to segments are reported under each reportable segment. All other expenses, which are
not attributable or allocable to segments, have been disclosed as un-allocable expenses.

Assets and liabilities that are directly attributable to segments are disclosed under respective reportable segment. All other assets
and liabilities are disclosed as un-allocable.

Measurement of fair values

The basis of measurement in respect to each class of financial asset and financial liability is disclosed in note 2(m) of the financial
statement.

Financial Risk Management

The Company has exposure to the following risks arising from financial instruments:

• Credit Risk

• Liquidity Risk

• Market Risk.

Credit Risk

Credit risk is the risk that the counterparty will not meet its obligations leading to a financial loss. Credit risk arises from cash and cash
equivalents, investments carried at amortised cost and deposits with banks and financial institutions, as well as credit exposures to
customers including outstanding receivables and unbilled revenue.

i. Credit risk management

Credit risk has always been managed by the company through credit approvals, establishing credit limits and continuously monitoring
the credit worthiness of customers to which the company grants credit terms in the normal course of business.

The company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in
credit risk on an ongoing basis throughout each reporting period. To assess whether there is a significant increase in credit risk the
group compares the risk of a default occurring on the asset as at the reporting date with the risk of default as at the date of initial
recognition. It considers available reasonable and supportive forwarding-looking information.

In general, it is presumed that credit risk has significantly increased since initial recognition if the payments are more than 90 days past due.
A default on a financial asset is when the counter party fails to make contractual payments of when they fall due. This definition of
default is determined by considering the business environment in which entity operates and other macro-economic factors.

ii. Provision for expected credit losses

The company follows 'simplified approach', for recognition of impairment loss allowance on trade receivables or contract revenue
receivables and unbilled revenue.

As a practical expedient, the Company uses a provision matrix to determine impairment loss allowance on portfolio of its trade
receivables and unbilled revenue. The provision matrix is based on its historically observed default rates over the expected life of the

trade receivables and is adjusted for forward-looking estimates. At every reporting date, the historical observed default rates are
updated and changes in the forward-looking estimates are analysed.

Financial instruments and cash deposits

The credit risk from balances / deposits with banks, other financial assets and current investments are managed in accordance with the
company's approved policy. Investments of surplus funds are made only with approved counter-parties and within the limits assigned
to each counter-parties. The limits are assigned to mitigate the concentration risks. These limits are actively monitored by the
Company.

Liquidity Risk

Liquidity risk is the risk that the Company may encounter difficulty in meeting its obligations. The Company monitors rolling forecast
of its liquidity position on the basis of expected cash flows. The Company's approach is to ensure that it has sufficient liquidity or
borrowing headroom to meet its obligations at all point in time. The Company has sufficient short-term fund-based lines, which
provides healthy liquidity and these carry highest credit quality rating from reputed credit rating agency.

Market risk

Market risk is the risk that the fair value of the future cash flows will fluctuate because of changes in the market prices such as currency
risk, interest rates risk and commodity price risk.

a. Currency risk

The Company operations are not exposed to foreign exchange risk

b. Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in
market interest rates. The interest rate risk can also impact the provision for retrial benefits. The Company does not have any
outstanding borrowing and therefore not subject to interest rate risk, The Company is not exposed to significant interest rate risk
as at the respective reporting dates.

c. Price Risk

The price risk is the risk arising from investments held by the Company and classified in the balance sheet either at fair value
through Other Comprehensive Income or at fair value through profit or loss.

The Company's equity investments are mainly strategic in nature and are generally held on a long-term basis. Further, the current
investments are in units of liquid mutual fund and these are not exposed to significant price risk.

d. Commodity Risk

The Company is not exposed to the fluctuations in commodity prices. The Company manages these price fluctuations, if any by
actively managing the sourcing, private purchases and alternate strategies.

46. Capital Management

For the purpose of the company's capital management, capital includes issued equity capital, share premium and all other equity
reserves attributable to the equity holders of the Company. The primary objective of the Company's capital management is to
maximise the shareholder value.

The company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements
of the financial covenants. To maintain or adjust the capital structure, the company may adjust the dividend payment to shareholders,
return capital to shareholders or issue new shares. The company monitors capital using a gearing ratio, which is net debt divided by
total capital plus net debt. The company includes within debt, interest bearing loans and borrowings, trade and other payables, less
other bank balances.

In order to achieve this overall objective, the Company's capital management, amongst other things, aims to ensure that it meets
financial covenants attached to the borrowings that define capital structure requirements. The financial covenants relate to gearing ratio,
ratio of net finance cost to EBITDA, fixed assets coverage ratio etc.

47. As per the proviso to rule 3(1) of the Companies (Accounts) Rules, 2014 for maintaining books of account using accounting software
which has a feature of recording audit trail (Edit Log) facility has been complied by the company.

48. Previous period figures have been regrouped/ reclassified wherever necessary to conform to current year classification.