A provision is 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. Provisions are measured at the best
estimate of the expenditure required to settle the
present obligation at the balance sheet date. The
provisions are measured on an undiscounted
basis.

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 recognised 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 recognised because it
cannot be measured reliably. The Company does
not recognise a contingent liability but discloses
its existence in the standalone financial
statements.

Contingent asset is not recognised in the
Standalone financial statements. A contingent
asset is disclosed, where an inflow of economic
benefits is probable.

Provisions, contingent liabilities and contingent
assets are reviewed at each balance sheet date.

2A.8 Leases

At inception of a contract, the Company
assesses whether a contract is, or contains, a
lease. A contract is, or contains, a lease if the
contract conveys the right to control the use of an
identified asset for a period of time in exchange
for consideration.

Company as a lessee

The Company has leased warehouse and land.
Rental contracts are typically made for fixed
periods of 20 years to 99 years but may have
extension options.

The Company recognises a right-of-use asset
and a lease liability at the lease commencement
date. The right- of-use asset is initially measured
at cost, which comprises the initial amount of the
lease liability adjusted for any lease payments
made at or before the commencement date, plus
any initial direct costs incurred and an estimate
of costs to dismantle and remove the underlying
asset or to restore the underlying asset or the site
on which it is located, less any lease incentives
received.

The right-of-use asset is subsequently
depreciated using the straight-line method from
the commencement date to the earlier of the
end of the useful life of the right-of-use asset
or the end of the lease term. The estimated
useful lives of right-of-use assets are determined
on the same basis as those of property and
equipment. In addition, the right-of-use asset is
periodically reduced by impairment losses, if any,
and adjusted for certain remeasurements of the
lease liability.

The lease liability is initially measured at the
present value of the lease payments that are not
paid at the commencement date, discounted
using the interest rate implicit in the lease
or, if that rate cannot be readily determined,
the Company's incremental borrowing rate.
Generally, the Company uses its incremental
borrowing rate as the discount rate.

Lease payments included in the measurement of
the lease liability comprise the following:

- fixed payments, including in-substance
fixed payments.

- variable lease payments that depend on
an index or a rate, initially measured using
the index or rate as at the commencement
date.

- amounts expected to be payable under a
residual value guarantee; and

- the exercise price under a purchase option
that the Company is reasonably certain to
exercise, lease payments in an optional
renewal period if the Company is reasonably
certain to exercise an extension option, and
penalties for early termination of a lease
unless the Company is reasonably certain
not to terminate early.

The lease liability is measured at amortised
cost using the effective interest method.
It is remeasured when there is a change in
future lease payments arising from a change
in an index or rate, if there is a change in the
Company's estimate of the amount expected
to be payable under a residual value guarantee,
or if the Company changes its assessment of
whether it will exercise a purchase, extension or
termination option.

When the lease liability is remeasured in this
way, a corresponding adjustment is made to the
carrying amount of the right-of-use asset or is
recorded in profit or loss if the carrying amount
of the right-of-use asset has been reduced to
zero.

Leasehold land is amortised over the period of
lease.

Short-term leases and leases of low-value
assets

The Company has elected not to recognise
right-of-use assets and lease liabilities for
short-term leases that have a lease term of 12
months or less and leases of low-value assets.
The Company recognises the lease payments
associated with these leases as an expense on
a straight-line basis over the lease term.

2A.9 Foreign currency transactions

Transactions in foreign currencies are translated
into the respective functional currency of the
Company at the exchange rates at the dates of
the transactions.

Monetary assets and liabilities denominated
in foreign currencies are translated into the
functional currency at the exchange rate at
the reporting date. Non-monetary assets and
liabilities that are measured at fair value in a
foreign currency are translated into the functional
currency at the exchange rate when the fair value
was determined. Non-monetary items that are
measured based on historical cost in a foreign
currency are translated at the exchange rate at
the date of the transaction. Foreign currency
differences are generally recognised in the
Statement of Profit and Loss.

2A.10 Segment reporting

As per Ind AS 108 Operating Segments, when
a financial report contains both consolidated
financial statements and separate financial
statements for the parent, segment information
needs to be presented only in case of
consolidated financial statements. Accordingly,
segment information has been provided only in
the consolidated financial statements.

2A.11 Government Grants:

Government Grants and subsidies from the
government are recognised when there is
reasonable assurance that the Company will
comply with the conditions attached to them and
the grant/subsidy will be received.

When the grant or subsidy relates to revenue, it is
recognised as income on a systematic basis in
the Statement of Profit and Loss over the periods
necessary to match them with the related costs,
which they are intended to compensate.

Cash and cash equivalents in the Balance Sheet
comprise cash in hand and demand deposits
with banks. All demand deposits, which are
readily convertible to known amounts of cash,
and which are subject to an insignificant risk of
changes in value.

2A.13 Trade and other payables

These amounts represent liabilities for goods
and services provided to the Company prior to the
end of financial year which are unpaid. Trade and
other payables (including retention and LD) are
unsecured and are presented as current liabilities
unless payment is not due within operating cycle
determined by the Company after the reporting
period. They are recognised initially at their fair
value and subsequently measured at amortised
cost using the effective interest method.

2A.14 Rounding of amounts:

All amounts disclosed in the standalone financial
statements and notes have been rounded off to
the nearest million as per the requirement of
Schedule III, unless otherwise stated.

2A.15 Dividends

Provision is made for the amount of any dividend
declared, being appropriately authorised and no
longer at the discretion of the entity, on or before
the end of the reporting period but not distributed
at the end of the reporting period.

2B. | USE OF JUDGEMENTS ESTIMATES AND
ASSUMPTIONS

The preparation of standalone financial statements
requires the use of accounting estimates which,
by definition, will seldom equal the actual results.
Management also needs to exercise judgement in
applying the Company's accounting policies. This
note provides an overview of the areas that involved
a higher degree of judgement or complexity, and of
items which are more likely to be materially adjusted
due to estimates and assumptions turning out to
be different than those originally assessed. The
Company based its assumptions and estimates on
parameters available when the standalone 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. The management believes that the
estimates are the most likely outcome of the future
events. Detailed information of these judgements and
estimates are described below:

I. Legal Contingencies

The Company has received various orders and
notices from tax authorities in respect of direct
taxes and indirect taxes. The outcome of these
matters may have a material effect on the
financial position, results of operations or cash
flows. Management regularly analyzes current
information about these matters and provides
provisions for probable contingent losses
including the estimate of legal expense to resolve
the matters. In making the decision regarding the
need for loss provisions, management considers
the degree of probability of an unfavorable
outcome and the ability to make a sufficiently
reliable estimate of the amount of loss. The filing
of a suit or formal assertion of a claim against
the Company or the disclosure of any such suit
or assertions, does not automatically indicate
that a provision of a loss may be appropriate.

II. Defined benefit plans

The cost of the defined benefit plan and other
post-employment benefits and the present
value of such obligation are determined using
actuarial valuations. An actuarial valuation
involves making various assumptions that may
differ from actual developments in the future.
These include the determination of the discount
rate, future salary increases and mortality rates.
Due to the complexities involved in the valuation
and its long-term nature, a defined benefit
obligation is highly sensitive to changes in these
assumptions. All assumptions are reviewed at
each reporting date.

Further details about employee benefit
obligations are given in Note 40.

III. Impairment of trade receivables

The impairment assessment of trade receivable
are based on assumptions about risk of default,
expected loss rates and timing of cash flows.
The Company uses judgement in making these
assumptions and selecting the inputs to the
impairment calculation, based on the Company's
past history as well as forward looking estimates
at the end of each reporting period. The Company

uses the simplified approach as prescribed by
IND AS 109 'Financial Instruments' to calculate
the expected lifetime credit loss for receivable
and contract assets.

The ECL model involves use of provision matrix
based on historical credit loss experience and
adjusted for forward looking information. Refer
note 37 for various judgements and estimates
used to create provision for impairment.

IV. Estimation of useful life

The useful life used to amortise or depreciate
intangible assets or property, plant and
equipment respectively relates to the expected
future performance of the assets acquired and
management's judgement over which economic
benefit will be derived from the asset. The charge
in respect of periodic depreciation is derived
after determining an estimate of an asset's
expected useful life and the expected residual
value at the end of its life. Increasing an asset's
expected life or its residual value would result in
a reduced depreciation charge in the statement
of profit and loss.

The useful lives and residual values of Company's
assets are determined by management at the
time the asset is acquired and reviewed annually
for appropriateness. The lives are based on
historical experience with similar assets as
well as anticipation of future events which may
impact their life such as changes in technology.
For the relative size of the Company's property,
plant and equipment and intangible assets refer
note 3 and 6 respectively.

V. Inventory

Significant management judgement is required
to determine the amount of net realisable value
of the inventories for the purpose of valuation of
inventories. Estimates of net realisable value are
based on the most reliable evidence available at
the time the estimates are made as to the amount
the inventories are expected to realise. These
estimates take into consideration fluctuations of
price or cost directly relating to events occurring
after the balance sheet date to the extent that
such events confirm the conditions existing
at the balance sheet date. Estimates of net
realisable value also take into consideration the
purpose for which the inventory is held.

C. Disclosure for transaction price allocated to the remaining performance obligations

There is no remaining performance obligation for any contract for which revenue has been recognised till period end.
Further, in accordance with paragraph 121 of Ind AS 115, the Company is not required to disclose information about its
remaining performance obligation since the Company does not have any performance obligation that has an original
expected duration of more than one year.

D. Determining the timing of satisfaction of performance obligations

There is no significant judgement involved in ascertaining the timing of satisfaction of performance obligations, in
evaluating when a customer obtains control of promised goods, transaction price and allocation of it to the performance
obligations.

E. Determining the transaction price and the amounts allocated to performance obligations

The transaction price ascertained for the single performance obligation of the Company (i.e. Sale of goods) is agreed in
the contract with the customer.

F. Details of contract assets:

There are no contract assets as at 31st March, 2025 and 31st March, 2024.

G. Information about major customer (external customers):

The following is the transactions by the Company with external customers individually contributing 10 per cent or more
of revenue from operations:

(i) For the year ended 31st March, 2025, revenue from operations of one customer of the Company represented
approximately ' 976.22 million (10.77%).

(ii) For the year ended 31st March, 2024, revenue from operations of one customer of the Company represented
approximately ' 890.61 million (11.45%).

34 | CONTINGENT LIABILITIES AND COMMITMENTS:

(a) Contingent liabilities

i) The Indian Parliament has approved the Code on Social Security, 2020 which would impact the contributions by the
company towards Provident Fund and Gratuity. The Ministry of Labour and Employment had released draft rules for
the Code on Social Security, 2020 on 13th November, 2020. The Company will assess the impact and its evaluation
once the subject rules are notified. The Company will give appropriate impact in its financial statements in the
period in which, the Code becomes effective and the related rules to determine the financial impact are published.

37 | FINANCIAL RISK MANAGEMENT

The Company's Board of Directors have an overall responsibility for the establishment and oversight of the Company's risk
management framework. The Company's risk management policies are established to identify and analyze the risks faced
by the Company, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management
policies and systems are reviewed regularly to reflect changes in market conditions.

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

- credit risk - see note (a) below

- liquidity risk - see note (b) below

- market risk - see note (c) below

(a) Credit risk

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet
its contractual obligations, and arises principally from the Company's receivables from customers.

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. However,
management also considers the factors that may influence the credit risk of its customer base, including the default risk
associated with the industry and country in which customers operate.

Credit risk is managed through credit approvals, establishing credit limits and continuously monitoring the creditworthiness
of customers to which the Company grants credit terms in the normal course of business. On account of adoption of Ind
AS 109, the Company uses expected credit loss model to assess impairment loss or gain. The Company uses a matrix
to compute the expected credit loss allowance for trade receivables. The provision matrix takes into account available
external and internal credit risk factors and Company's historical experience for customers.

(i) The Company has made provision on expected credit loss on trade receivables, based on the management
estimates and provision martix. Trade receivables are subject to low credit risk. Since, the overall provision required
is immaterial, the provision matrix has not been disclosed in the financial statement.

(ii) Credit risk on cash and cash equivalents is limited as the Company generally invests in deposits with banks and
financial institutions with high credit ratings assigned by domestic credit rating agencies.

(iii) Other financial assets are subject to low credit risk

(b) Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity
is to ensure, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed
conditions, without incurring unacceptable losses or risking damage to the Company's reputation.

The Company's treasury department is responsible for liquidity and funding. In addition policies and procedures relating
to such risks are overseen by the management.

The Company's principal sources of liquidity are cash and cash equivalents and the cash flow that is generated from
operations.

(c) Market risk

Market risk is the risk that changes with market prices - such as foreign exchange rates and interest rates, which
will affect the Company's income or the value of its holdings of financial instruments. The objective of market risk
management is to manage and control market risk exposures within acceptable parameters, while optimising the return.

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 Company's exposure to the risk of changes in market interest rates relates
primarily to the Company's debt obligations with floating interest rates. The Company manages its interest rates by
selecting appropriate type of borrowings and by negotiation with the bankers.

38 | CAPITAL MANAGEMENT

a) Risk management

The Company's capital comprises equity share capital, surplus in the statement of profit and loss and other equity
attributable to equity holders.

The Company's objectives when managing capital are to :

- safeguard their ability to continue as a going concern, so that they can continue to provide returns for shareholders
and benefits for other stakeholders, and

- maintain an optimal capital structure to reduce the cost of capital.

In order to maintain or adjust to cost of capital structure, the Company may adjust the amount of dividends paid to the
shareholders, return capital to shareholders, issue new equity shares or sell assets to reduce debt.

b) Dividends

As a part of Company's capital management policy, dividend distribuon is also considered as a key element and
management ensures that dividend distribuon is in accordance with defined policy. Below mentioned are the details of
dividend distributed and proposed during the year.

(b) Fair value hierarchy:

This section explains the judgements and estimates made in determining the fair values of the financial instruments that
are recognised and measured at fair value. To provide an indication about the reliability of the inputs used in determining
fair value, the Company has classified its financial instruments into the three levels prescribed under the Ind AS. An
explanation of each level follows underneath the table.

Level 1 - The fair value of financial instruments traded in active markets is based on quoted market prices at the end of
the reporting period. The mutual funds are valued using the closing NAV. These instruments are included in level 1.
Level 2 - The fair value of financial instruments that are not traded in an active market is determined using valuation
techniques which maximise the use of observable market data and rely as little as possible on entity-specific estimates.
If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2.

Level 3 - : If one or more of the significant inputs is not based on observable market data, the instrument is included in
level 3

There have been no transfers between levels 1, 2 and 3 during the year.

(c) Valuation technique used to determine fair value

Specific valuation techniques used to value financial instruments include:

- the use of quoted market prices for same or similar instruments as on the reporting date.

- for foreign currency forward - the present value of future cash flows based on the forward exchange rates as at the
balance sheet date.

- for other financial instruments - discounted cash flow analysis.

(d) Valuation process

The finance department of the Company includes a team that oversees the valuation of financial assets and liabilities
required for financial reporting purposes, including level 3 fair values. This team reports directly to the chief financial
officer (CFO) and the audit committee (AC).

(e) Fair value of financial assets and liabilities measured at amortised cost

The Company has not disclosed the fair value of financial instruments such as trade receivables, cash and cash
equivalent, bank balance other than cash and cash equivalent, trade payables because their carrying amounts are a
reasonable approximation of fair value.

The value of long term security deposits is determined using the present value of future cashflows based on average
interest rates at the balance sheet date. The impact of the same is however not material.

40 | EMPLOYEE BENEFIT OBLIGATIONS

A. Defined Contribution Plans

The Company makes contributions, determined as a specific percentage of employee's basic salaries, in respect
of qualifying employees towards Provident Fund as per the regulations, which is a defined contribution plan. The
contributions are made to registered provident fund administered by the Government. The obligation of the Company is
limited to the amount contributed and it has no further contractual nor any constructive obligation. The contributions are
charged to the Statement of Profit and Loss as they accrue.

The Company also contributes to National Pension System (NPS) Trust in India for employees at the rate of 10% of
basic salary, as per the option opted by the various employees. The obligation of the Company is limited to the amount
contributed and it has no further contractual nor any constructive obligation.

The amount recognised as an expense towards contribution to provident fund and other funds for the year aggregated
to ' 12.83 million (31st March, 2024 : ' 12.45 million). The breakup is as follows :

B. Defined Benefit Plans - Gratuity

The Company has defined benefit gratuity plan. The gratuity plan is governed by the Payment of Gratuity Act, 1972. The
Company has formed "Trustees Clean Science And Technology PL EGGCLAS" to manage the gratuity obligations. The
money contributed by the Company to fund the liabilities of the plan has to be invested. The trustees of the plan have
outsourced the investment management of the fund to an insurance company - Life Insurance Corporation of India.
Every permanent employee is entitled to a benefit equivalent to 15 days of the last drawn salary for each completed year
of service in line with the Payment of Gratuity Act, 1972. The same is payable at the time of separation from the Company
or retirement, whichever is earlier. The benefits vest after five years of continuous service.

The above sensitivity analysis is based on a change in assumption while holding all other assumptions constant. In
practice, this is unlikely to occur and changes in some of the assumptions may be correlated. When calculating the
sensitivity of the defined benefit obligation to significant actuarial assumptions the same method (present value of
defined benefit obligation calculated with the Projected Unit Credit Method at the end of the reporting period) has
been applied as when calculating the defined benefit liability recognised in the balance sheet.

The method and types of assumptions used in preparing the sensitivity analysis did not change compared to the
prior period.

C. Compensated absences

The Compensated absences cover the Company's liability for privilege leaves.

The entire amount of the provision of ' 10.88 million (31st March, 2024 - ' 8.88 million) is presented as current, since
the Company does not have an unconditional right to defer settlement for any of these obligations. However, based
on past experience, the Company does not expect all employees to avail the full amount of accrued leave or require
payment for such leave within the next 12 months.

Basis of estimates

The estimate of future salary increase considered takes into accounts the inflation, seniority, promotion and other
factors.

Discount rate is based on prevailing market yields of Indian Government securities as at year end for the estimated term
of the obligation.

The assumptions on mortality rates is based on the most recently published mortality tables available on Indian lives i.e.,
Indian Assured Lives Mortality (2012-14).

Assumption about Annual increase in health care costs takes into account estimated future changes in the cost of
medical services, resulting from both inflation and specific changes in medical costs.

Risk Exposure

Through its defined benefit plan, the Company is exposed to a number of risks, the most significant of which are detailed
below:

Asset Volatility : All plan assets for gratuity are maintained in a trust managed by a public sector insurer viz. LIC of India.
LIC has a sovereign guarantee and has been providing consistent and competitive returns over the years. The Company
has opted for a traditional fund wherein all assets are invested primarily in risk averse markets. The Company has no
control over the management of funds but this option provides a high level of safety for the total corpus. A single account
is maintained for both the investment and claim settlement and hence 100% liquidity is ensured. Also interest rate and
inflation risk are taken care of.

Changes in bond yields : A decrease in bond yields will increase plan liabilities, although this will be partially offset by an
increase in the value of plans' bond holdings

Life expectancy: The present value of the defined benefit plan liabilities are calculated by reference to the best estimates
of the mortality of plan participants both during and after their employment. An increase in the life expectancy of the plan
participants will increase the plan's liability.

Future salary increase and inflation risk: Since price inflation and salary growth are linked economically, they are
combined for disclosure purposes. Rising salaries will often result in higher future defined benefit payments resulting
in a higher present value of liabilities especially unexpected salary increases provided at management's discretion may
lead to uncertainties in estimating this increasing risk.

Asset-Liability mismatch risk: Risk arises if there is a mismatch in the duration of the assets relative to the liabilities.
By matching duration with the defined benefit liabilities, the Company is successfully able to neutralise valuation swings
caused by interest rate movements. The Company ensures that the investment positions are managed within an asset-
liability matching (ALM) framework that has been developed to achieve long-term investments that are in line with the
obligations under the employee benefit plans.

41 | EMPLOYEE SHARE BASED-PAYMENTS

The Company has formulated employee share-based payment schemes with objective to attract and retain talent and
align the interest of employees with the Company as well as to motivate them to contribute to its growth and profitability.
The Company views employee stock options as instruments that would enable the employees to share the value they
create for the Company in the years to come.

At present, following employee share-based payment scheme is in operation, details of which are given below:

Clean Science and Technology Limited Employee Stock Option Scheme - 2021 (CSTL ESOS - 2021):

The Company has instituted equity-settled Clean Science and Technology Employee Stock Option Scheme - 2021 (CSTL
ESOS-2021) of 1,00,000 options, duly approved by the shareholders in the extra-ordinary general meeting of the Company
held on March 27, 2021, the said CSTL ESOS-2021 was subsequently amended and ratified by shareholders on March 17,
2022. During the previous year, the Company obtained approval of shareholders at the Annual General Meeting held on
August 10, 2023 to amend CSTL ESOS-2021. The amendments were:

A) Increase the aggregate number of Employee Stock Options as originally approved from 1,00,000 options to 3,50,000
options;

B) Grant of Options to the Eligible Employees of Subsidiary Company(ies) of the Company under CSTL ESOS 2021.

As per CSTL ESOS-2021, Nomination and Remuneration Committee evaluates the performance and other criteria of
employees and approves the grant of options. These options vest with eligible employees over a specified period subject
to fulfilment of certain conditions. Under the said plan, the Nomination and Remuneration Committee has granted 55,852
and 33,879 and 16,971 equity-settled stock options on 12th June, 2021 and 5th September, 2022 and 2nd November,
2023 to eligible employees of the Company and its Subsidiary Company. The vesting period is minimum one year from
the date of grant and maximum 4 years.

45 | ADDITIONAL REGULATORY INFORMATION REQUIRED BY SCHEDULE III

a) Details of benami property held

No proceedings have been initiated on or are pending against the Company for holding benami property under the
Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

b) Relationship with struck off companies

The Company has no transactions with the companies struck off under Companies Act, 2013 or Companies Act, 1956.

c) Wilful defaulter

The Company has not been declared willful defaulter by any bank or financial institution or government or any government
authority.

d) Compliance with number of layers of companies

The Company has complied with the number of layers prescribed under companies Act, 2013 read with the companies
(Restriction of number of layers) Rules, 2017.

e) Compliance with approved scheme of arrangements

The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous
year.

f) Registration of charges or satisfaction with Registrar of Companies

The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

g) 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.

h) Utilisation of borrowed funds and share premium

The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign
entities (Intermediaries) with the understanding that the Intermediary shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf
of the company (Ultimate Beneficiaries) or

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

The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with
the understanding (whether recorded in writing or otherwise) that the Company shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf
of the Funding Party (Ultimate Beneficiaries) or

ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

i) 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.

j) Valuation of property, plant and equipment, intangible asset and investment property

The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or
both during the current or previous year.

l) Borrowing secured against current assets

The Company does not has borrowings from banks and financial instutions on the basis of security of current assets.

m) Utilisation of borrowings availed from banks and financial institution

The Company does not have any borrowings from banks and financial institutions.

For Price Waterhouse Chartered Accountants LLP For and on behalf of the Board of Directors of
Firm Registration No. 012754N/N500016 Clean Science and Technology Limited

Amit Borkar Ashok Boob Krishnakumar Boob

Partner Managing Director Director

Membership No: 109846 DIN : 0410740 DIN : 0410672

Place: Pune Sanjay Parnerkar Ruchita Vij

Date: 22nd May, 2025 Chief Financial Officer Company Secretary

M. No.9210

Place : Pune Place : Pune

Date: 22nd May, 2025 Date: 22nd May, 2025