d) Provisions & Contingent Liabilities

Provisions are recognized when the Company has a present obligation (legal or constructive) because 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. Contingent liabilities are
disclosed based on best judgement of the management/independent experts. These are reviewed at each
balance sheet date and are adjusted to reflect the current management estimate.

e) Tax Expenses

The tax expense for the period comprises current and deferred tax. Tax is recognized in Statement of Profit
and Loss, except to the extent that it relates to items recognized in the comprehensive income or in equity. In
which case, the tax is also recognized in other comprehensive income or equity.

f) Revenue recognition

Revenue from sale of goods is recognized when the significant risks and rewards of ownership have been
transferred to the buyer, recovery of the consideration is probable, the associated cost can be estimated
reliably, there is no continuing effective control or managerial involvement with the goods, and the amount of
revenue can be measured reliably. Revenue from sale of goods is measured at the fair value of the consideration
received or receivable excluding taxes or duties collected on behalf of the government.

g) Expenses Recognition

Expenses are accounted for on Accrual basis and provision are made for all known Liabilities except ROC
fees.

h) Cash Flow Statement

Cash Flow statement is prepared in accordance with the Indirect method prescribed in Indian Accounting
Standard (Ind AS)-7 on "Statement of Cash Flows".

i) Provisions for doubtful debts & advances

Provisions for doubtful debts/ advances is made when there is uncertainty of realization irrespective of the
period of its dues and written off when unrealizability is established.

j) Earning Per Share (EPS)

Basic earnings per share is computed by dividing profit or loss attributable to equity shareholders of the
Company by the weighted average number of equities shares outstanding during the year. The Company did
not have any potentially dilutive securities in any of the years presented.

26 Others Financials Notes

26 (i) In the opinion of the Board, the Current Assets, Loan and Advances are stated at a value, considered realizable
in the ordinary course of business.

26 (ii) Micro, small & medium enterprises development act, 2006 ('MSMED') disclosure: The dues to micro and small
enterprises as required under MSMED Act, 2006, based on the information available with the Company, is given
below:

26 (v) Balances of Debtors, Creditors and Unsecured Loans are subject to confirmation.

26 (vi) Under Note 12 of Financials "Other non-Current Financial Liabilities" included Lone from promoter/
promoter's group Rs. 24,317.30 (Amount in Thousands) details of outstanding amount as below-
26 (vii) Company's administrative & other general expenses are paid by Ajai Goyal (Director) on behalf of the company.

26 (viii) The Company's operations predominantly comprise of only one segment, therefore operationally segment
reporting does not apply.

26 (ix) Figures (including Previous Year Figures) have been rounded off to the nearest rupee (in "000").

26 (x) Previous Year's figures have been re-grouped/re-arranged wherever necessary to render them comparable
with the current year's figures.

For A. Kay. Mehra & Co. Ajai Goyal Nisha Goyal

Chartered Accountants Managing Director Director

FRN: (050004C) DIN - 02636418 DIN-02710946

CA Deepak Suneja
Membership No- 501957
Date: 24-May-2024
UDIN- 24501957BKBFMN4402
Place- Noida