Note: Reasons (for variance more than 25%)

I Decrease due to increase in current liabilities during the year.

4 Decrease due to increase equity share capital during the year.

6 Decrease due to increase sundry debtors during the year.

7 Increase due to increase in purchases during the year.

II Decrease due to increase equity share capital during the year.

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

Note Claim against the company not acknowledge as debt -NIL Note Liabilities for Leave Encashment is NIL as on 31.03.2026.

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

Note Previous year figures

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

Note 30: Segment Reporting :

The Company is engaged in the business of Trading & Servicing of Motorcycle . Its business are located and operated within Delhi, As the Company’s business activity primarily falls within a single business and geographical segment, there are no additional disclosures to be provided in terms of "Accounting Standards- 17" on "Operating Segment" issued by the "Institute of Chartered accountants of India"

Note Aoditional 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 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.

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

(vii) The Company's has no any immovable property .

(viii) 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.

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

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

(xi) Corporate social Responsibility (CSR) U/s 135 of Company act is not applicable on the compnay