Note 26: Capital Management

Company's policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence
and to sustain future economic development of the business. Management monitors the return on capital, as well
as the level of dividends to equity shareholder. The board of directors seeks to maintain a balance between higher
returns that might be possible with higher levels of borrowing and the advantages and security afforded by a
sound capital position.

Fair Value Hierarchy

The section explains the judgments and estimates made in determining the fair values of the financial instruments
that are (a) recognised and measured at fair value; and (b) measured at amortised cost and for which fair values
are disclosed in the financial statements. To provide an indication about the reliability of the inputs used in
determining fair value, the Company has classified its financial instruments into three levels prescribed under Ind
AS 113 - Fair Value Measurement. An explanation of each level is given at the end of the table.

Level 1 : Level 1 hierarchy includes financial instruments measured using quoted prices.

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 the instruments are observable, the instrument is
included in Level 2.

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

B. Financial Risk Management

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

• Credit risk

• Liquidity risk

• Market risk

(i) Risk Management framework

The Company's board of directors has the overall responsibility of overseeing and establishing the Company's risk
management framework. The Company has a comprehensive risk management policy relating to the risks that the
Company faces under various categories like strategic, operational, reputational and other risks and these have
been identified and suitable mitigation measures have also been formulated. The board of directors reviews the
key risks and the mitigation procedures periodically.

(ii) Credit Risk

Credit risk is the risk that a counter party will not meet its obligation under a financial instrument or a customer
contract, leading to a financial loss. Company is exposed to credit risk from its operating activities (primarily trade
receivables) and from its financing activities.

Customer credit risk is managed subject to Company's established policy, procedures and control leading to
customer credit risk management. Credit limits are established for all customers based on internal rating criteria.
Outstanding trade receivables are regularly monitored. An impairment analysis is performed at each reporting date
on an individual basis. Management believes that the unimpaired amounts that are past due are still collectible in
full, based on the historical payment behaviour and analysis of customer risk.

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

(iii) Liquidity Risk

Liquidity risk is the risk that the Company may encounter difficulty in meeting its obligations. The Company
monitors its 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.

(iv) Market Risks

Market risk is the risk that changes in market prices - such as foreign exchange rates, interest rates and commodity
prices - will affect the Company's income or the value of its holding of financial instruments. The objective of
market risk management is to manage and control market risk exposures within acceptable parameters, while
optimising the return. Financial instruments affected by market risk include loans and borrowings, deposits and
investments.

Note 29: Segment Reporting

The Company is engaged mainly in trading activities and as such there are no other reportable segment as defined by
Indian Accounting Standard 108 on "Operating Segments" issued by the Institute of Chartered Accountants of India.

Note 30: Dues to micro & small enterprises

The Company has called for complete information from all the vendors regarding their status as small-scale/micro
industrial undertaking. Based on information received regarding the status of the vendors, there are no amounts
outstanding for more than Rs.1,00,000/- for more than 30 days.

Note 31: Contingent Liabilities

There were no Contingent Liabilities as of March 31, 2025 (Previous year Rs. Nil).

Note 32: Details of benami property held

There has been no proceedings initiated or pending against the Company for holding any benami property under the
Benami Transactions (Prohibitions) Act, 1988 (45 of 1988) and the rules made thereunder.

Note 33: Wilful defaulter

The Company has not been declared wilful defaulter by any bank or financial institution or other lender.

Note 34: Compliance with number of layers of companies

The Company does not have any subsidiary(s), therefore Section 2 of the Companies Act, 2013 read with Companies
(Restriction on number of Layers) Rules, 2017 relating to Layers of Companies is not applicable.

Note 35: Undisclosed income

The Company does not have any transaction not recorded in the books of accounts that has been surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or
any other relevant provisions of the Income Tax Act, 1961).

Note 36: Intangible assets under development

There are no Intangible assets under development as on 31st March 2025.

Note 37: Relationship with struck-off companies

The Company does not have any transactions with companies struck off under section 248 of the Companies Act, 2013
or section 560 of Companies Act, 1956.

Note 38: Security of current assets against borrowings

The Company does not have borrowings from banks or financial institutions on the basis of security of current assets.
Note 39: Compliance with approved scheme(s) of arrangements

No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the
Companies Act, 2013.

Note 40: Details of crypto currency or virtual currency

The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year ended on 31st
March 2025.

Note 41: Title deeds of immovable property not held in name of the company

The Company does not have any immovable property (other than properties where the Company is the lessee and the
lease agreements are duly executed in favour of the lessee) whose title deeds are not held in the name of the Company.

Note 42: Registration of charges or satisfaction with registrar of companies

The Company does not have any charges or satisfaction yet to be registered with Registrar of Companies beyond the
statutory period.

Note 43: Utilisation of borrowed funds/share premium/any other source of funds

The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other
sources or kind of funds) to any other person or entity, including foreign entities ("Intermediaries") with the
understanding (whether recorded in writing or otherwise) that the Intermediary shall, whether, directly or indirectly lend
or invest in other persons/entities identified in any manner whatsoever by or on behalf of the Company ('ultimate
beneficiaries') or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries of the Company in
the ordinary course of business .

Accordingly, no further disclosures, in this regard, are required.

The Company has 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 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 provide any guarantee, security or the like on behalf of the ultimate beneficiaries.

Note 44: Events after reporting date

There have been no events after the reporting date that require adjustment/disclosure in these financial statements.
Note 45:

The previous year figures have been regrouped /reclassified wherever considered necessary. Figures have been rounded
off to the nearest rupee.

For and on behalf of the Board of Directors of
Nexus Surgical and Medicare Limited
CIN: L33100MH1992PLC328367

Ram Swaroop Joshi Pawankumar Choudhary Monika Choudhary

Managing Director Director & CFO Company Secretary

DIN: 07184085 DIN: 03125806

Vasai

May 30, 2025