12. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present
obligation as a result of past events and it is probable that there will be an outflow of resources.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings
and adjustments, considered appropriate to comply with the same. As result of these regroupings and
adjustments, the amount reported in the financial statements/information may not necessarily be same as those
appearing in the respective audited financial statements for the relevant years.

2. Post Employment Benefits:

Company has valued its obligation related to Employment Benefits as per AS-15 as provided below:

3. Employee share-based payment plans:

A. During the year ended 31 March 2025, The Company has issued 5500 shares to the eligible employees
having face value of INR 10/- each, fully paid-up (“Equity Shares”) for cash consideration at a price of
INR 45/- each including, at a premium of INR 35/- per equity share aggregating to INR 247,500. The
Company had accounted for the ESOP in accordance with Guidance Note on Accounting for Employee
Share Based Payments.

B. Details of the shares reserved for issue under options:

During the period under review, in order to reward, attract, motivate and retain its employees,
existing or future, in or outside India, for their performance and for their contribution to the
growth and profitability of the Company, it was proposed to carry out the “DMR Employees
Stock Option Plan 2023 (“Plan” or “Scheme”) in the Company.

(b) As per the best estimate of the management, there is no capital commitment and contingent liability exists as on the
date of the financial statement.

(c) Disclosures required under mandatory accounting standards & Schedule III are given to the extent appplicable and
possible.

(d) Additional information as required by para 5 of General Instructions for preparation of Statement of Profit and Loss
(other than already disclosed above) are either Nil or Not Applicable.

(e) Previous year figures are regrouped or rearranged wherever considered necessary.

(f) Figures have been rounded off to the nearest Lakhs

As per our report of even date For and on behalf of the Board of Directors

For A Y & Company DMR Hydroengineering & Infrastrucures Limited

Firm Registration No. 020829C
Chartered Accountants

Subhash Chander Mittal Neelam Mittal

Chairman Cum Managing Director Director

DIN : 02861072 DIN : 02861064

CA Akanksha Gupta

Partner Bal Mukund Kumar Ravinder Kumar

Membership No. 421545 Chief F inancial Officer Company Secretary

UDIN : 25421545BMNWTN9922
Place : Faridabad
Date : 25.04.2025