11 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (AS-29)

The company recognizes as Provision, the liabilities being present obligation arising out of past events, the settlement of which is expected to result in an outflow of resources and which can be measured only by using a substantial degree of estimation.

When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made.

Contingent assets are neither recognised nor disclosed.

13 CASH AND CASH EQUIVALENTS

For the purpose of Cash Flow Statement, cash and cash equivalents include cash in hand and demand deposits with banks.

14 EARNINGS PER SHARE (AS-20)

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year. Diluted EPS is computed using weighted average number of equity and dilutive equity equivalent shares outstanding during the year, except where results would be anti-dilutive.

15 FOREIGN CURRENCY TRANSACTIONS (AS-11)

i) Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction.

ii) Monetary items denominated in foreign currency at the end of year are reported using the closing rate.

iii) Non monetary foreign currency items are carried at cost using the exchange rate at the date of transaction.

iv) Any Gain or Loss on account of exchange difference either on settlement or on translation is recognized in the Statement of

Profit & Loss except in case they relate to acquisition of fixed assets, they are adjusted to the carrying cost of such assets.

16 SEGMENT (AS-17)

The company operates in a single segment, no segment reporting is required by the company as of now.

35 Additional regulatory information required by Schedule III of Companies Act, 2013

(i) Details of Benami property: No proceedings have been initiated or are pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

(ii) Utilisation of borrowed funds and share premium:

(iii) Compliance with number of layers of companies: The Company has complied with the number of layers prescribed under the Companies Act, 2013.

(iv) Compliance with approved scheme(s) of arrangements: The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year.

(v) Undisclosed income: 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.

(vi) Details of crypto currency or virtual currency: The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.

(vii) Valuation of PP&E, intangible asset and investment property: The Company has not revalued its property, plant and equipment or intangible assets or both during the current or previous year.

(viii) The company has not granted any loans or advances in the nature of loans either repayable on demand.

36 The figures have been rounded off to the nearest thousands of rupees upto two decimal places. The figure 0.00 wherever stated represents value less than Rs. 100/-.

37 Borrowing Costs capitalised during the year amounts to Rs. Nil. (Previous Year - Rs. 0.00)

38 Note No.1 to 39 form integral part of the Standalone Balance Sheet and Standalone Statement of Profit and Loss.

39 Previous year figures have been re-grouped or re-arranged wherever necessary.

The accompanying notes referred to above form an integral part of the financial

As per our Report of even date For and On behalf of Board of Directors

For SANMARKS & ASSOCIATES

CHARTERED ACCOUNTANTS Sd/- Sd/-

FRN : 003343N (SANJAY MATHUR) (ARCHANA MATHUR)

DIRECTOR DIRECTOR

DIN: 00285032 DIN: 00285041

Sd/-

SANTOSH KUMAR AGRAWAL (PARTNER), M. NO. 091127

Sd/- Sd/-

PLACE : FARIDABAD (PRABHAT BHATIA) (SARITA CHAURASIA)

DATED : 27/05/2024 Chief Financial Officer Company Secretary