11) Provisions and contingent liabilities

(i) Provision:

A provision is recorded when the
Company has a present legal or
constructive obligation as a result
of past events, it is probable that an
outflow of resources will be required to
settle the obligation and the amount can
be reasonably estimated.

The amount recognised as provision is
the best estimate of the consideration
required to settle the present obligation
at the end of reporting period, taking
into account the risks and uncertainties
surrounding the obligation. When a
provision is measured using the cash
flows estimated to settle the present
obligation, its carrying amount is present
value of those cash flows(when the
effect of time value of money is material)

When some or all of the economic
benefits required to settle a provision
are expected to be recovered from a
third party, a receivable is recognised
as an asset if it is virtually certain that
reimbursement will be received and
the amount of the receivable can be
measured reliably.

Provision for expected cost of warranty
obligations under the local sale of
goods legislation are recognised at
the date of sale of relevant products,
at management’s best estimate of
expenditure required to settle the
Company’s obligation.

(ii) Contingent liabilities:

Wherever there is a possible obligation
that arises from past events and whose
existence will be confirmed only by the
occurrence or non-occurrence of one
or more uncertain future events not
wholly within the control of the entity or a
present obligation that arises from past
events but is not recognised because

(a) it is not probable that an outflow of
resources embodying economic benefits
will be required to settle the obligation; or

(b) the amount of the obligation cannot
be measured with sufficient reliability.

(iii) Warranties

The estimated liability for product
warranties is recorded when products
are sold. These estimates are
established using historical information
on the nature, frequency and average
cost of warranty claims and management
estimates regarding possible future
incidence on corrective actions on
product failures. The timing of outflows
will vary as and when warranty claim will
arise, being typically upto three years.
Expected recoveries towards warranty
cost from the vendors are estimated
and accounted for by the management
in the year in which the related provision
for warranty is created and it is certain
that such recoveries will be received if
the Company incurs the warranty cost.
The estimates used for accounting
for warranty liability/recoveries are
reviewed periodically and revisions are
made, as required.

(iv) E-Waste

Environment Liabilities E-Waste

(Management) Rules, 2016, as

amended, requires the Company to
complete the Extended Producer
Responsibility targets measured

based on sales made in the preceding
years, if it is a participant in the market
during a financial year. Accordingly, the
obligation event for e-waste obligation
arises only if the Company participate in
the markets in those years.

12) Operating Segment

Operating segments are reported in a manner
consistent with the internal reporting provided
to the chief operating decision-maker (CODM).
The CODM, who is responsible for allocating
resources and assessing performance of the
operating segments, has been identified as
the Corporate Management Committee.

Segments are organised based on business
which have similar economic characteristics
as well as exhibit similarities in nature of
products and services offered, the nature of
production processes, the type and class of
customer and distribution methods.

Unallocated Corporate Expenses” include
revenue and expenses that relate to initiatives/
costs attributable to the enterprise as a whole
and are not attributable to segments.

13) Leases

The leases are recognised as a right-of-use
asset with a corresponding lease liability
at the date on which the leased asset is
available for use by the Company as a lessee
except for payments associated with short
term leases (lease term of 12 months or less)
and low value leases, which are recognised
as an expense as and when incurred.

The Company assesses whether a contract
contains a lease at the inception of a contract.
Certain lease contracts include the options
to extend or terminate the lease before the
end of the lease term. Right-of-Use assets
and lease liabilities include these options
when it is reasonably certain that they will be
exercised.

The Right-of-Use assets are initially
recognised at cost comprising initial lease
liability adjusted for lease payments made
on or before the commencement date less
any lease incentives received and any initial
direct cost. They are subsequently measured
at cost less accumulated depreciation and
impairment losses, if any.

The lease liability is initially measured at
amortised cost at the present value of the
future lease payments. The lease payments
are discounted using the interest rate implicit
in the lease or, if not readily determinable,
using the incremental borrowing rates.

Lease liabilities are re-measured with a
corresponding adjustment to the related
Right-of-Use assets if the Company changes
its assessment as to whether it will exercise
an extension or a termination option.

Right-of-Use assets are depreciated on a
straight-line basis over the shorter of the
lease term and the useful life of the asset
Right-of use assets and lease liability have
been separately presented in the balance
sheet and lease payments have been
classified as financing cash flow in the cash
flow statement.

14) Financial instruments

Financial assets and financial liabilities are
recognised when a company becomes a
party to the contractual provisions of the
instruments.

Financial assets and financial liabilities are
initially measured at fair value. Transaction
costs that are directly attributable to the
acquisition or issue of financial assets and
financial liabilities (other than financial
assets and financial liabilities at fair value
through profit or loss) are added to or
deducted from the fair value of the financial
assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs
directly attributable to the acquisition of
financial assets or financial liabilities at fair
value through profit or loss are recognised
immediately in profit or loss.

14.1 Financial assets

Initial recognition and measurement:

All regular way purchases or sales of financial
assets are recognised and derecognised on
a trade date basis.

Subsequent measurement:

All recognised financial assets are
subsequently measured in their entirety at
either amortised cost or fair value, depending
on the classification of the financial assets

a. Classification of financial assets

Debt instruments that meet the following
conditions are subsequently measured at
amortised cost (except for debt instruments
that are designated as at fair value through
profit or loss on initial recognition):

• the asset is held within a business
model whose objective is to hold assets
in order to collect contractual cash flows;
and

• the contractual terms of the instrument
give rise on specified dates to cash flows
that are solely payments of principal
and interest on the principal amount
outstanding.”

Investment in subsidiaries / associates are
accounted at cost.

All other financial assets are subsequently
measured at fair value.

For the impairment policy on financial assets
measured at amortised cost, refer Note 1(b)
(14)(d)

b. Investment in equity instruments at
FVTOCI

A financial asset is subsequently measured
at fair value through other comprehensive
income if it is held within a business model
whose objective is achieved by both
collecting contractual cash flows and selling
financial assets and the contractual terms
of the financial asset give rise on specified
dates to cash flows that are solely payments
of principal and interest on the principal
amount outstanding. The Company has made
an irrevocable election for its investments
which are classified as equity instruments to
present the subsequent changes in fair value
in other comprehensive income based on its
business model.

The Company has equity investments in
entities which are neither held for trading nor a
subsidiary or associate to the Company. The
Company has elected FVTOCI irrevocable
option for these investments. Fair value is
determined in the manner described in note
1(b)(2).

A financial asset is held for trading if :

> it has been acquired principally for the
purpose of selling it in near term; or

> on initial recognition it is part of portfolio
of identified financial instrument that the
Company manages together and has
recent actual pattern of short term profit
making or

> it is a derivative that is not designated
and effective as a hedging instrument or
a financial guarantee.

Dividends on these investment in equity
instrument, if any will be recognised in profit
or loss when the Company’s right to receive
the dividend is established, it is probable
that economic benefit associated with the
dividend will flow to the entity, the dividend
does not represent a recover of part of cost
of investment and the amount of dividend can
be measured reliably.

c. Financial assets at fair value through
profit or loss (FVTPL)

Financial assets that do not meet the
amortised cost criteria or Fair value
through other comprehensive income
(FVTOCI) criteria are measured at FVTPL
Financial assets at FVTPL are measured
at fair value at the end of each reporting
period, with any gains or losses arising on
remeasurement recognised in profit or loss.
The net gain or loss recognised in profit or
loss incorporates any dividend or interest
earned on the financial asset and is included
in the “Other income” line item.

d. Impairment of financial assets

The Company applies the expected credit
loss model for recognising impairment loss on
financial assets measured at amortised cost,
lease receivables, trade receivables, other
contractual rights to receive cash or other
financial asset, and financial guarantees not
designated as at FVTPL.

Expected credit losses are the weighted
average of credit losses with the respective
risks of default occurring as the weights.
Credit loss is the difference between all
contractual cash flows that are due to the
Company in accordance with the contract
and all the cash flows that the Company
expects to receive (i.e. all cash shortfalls),
discounted at the original effective interest
rate (or credit-adjusted effective interest rate
for purchased or originated credit-impaired
financial assets). The Company estimates
cash flows by considering all contractual
terms of the financial instrument through the
expected life of that financial instrument.

For trade receivables or any contractual right
to receive cash or another financial asset
that result from transactions that are within
the scope of Ind AS 18, the Company always
measures the loss allowance at an amount
equal to lifetime expected credit losses.
Further, for the purpose of measuring
lifetime expected credit loss allowance for
trade receivables, the Company has used a
practical expedient as permitted under Ind
AS 109. This expected credit loss allowance
is computed based on a provision matrix
which takes into account historical credit loss
experience and adjusted for forward-looking
information or case to case basis.

e. Derecognition of financial assets

The Company derecognises a financial asset
when the contractual rights to the cash flows
from the asset expire, or when it transfers
the financial asset and substantially all the
risks and rewards of ownership of the asset
to another party. If the Company neither
transfers nor retains substantially all the risks
and rewards of ownership and continues to
control the transferred asset, the Company
recognises its retained interest in the asset
and an associated liability for amounts it
may have to pay. If the Company retains
substantially all the risks and rewards of
ownership of a transferred financial asset, the
Company continues to recognise the financial
asset and also recognises a collateralised
borrowing for the proceeds received.

On derecognition of a financial asset in
its entirety, the difference between the
asset’s carrying amount and the sum of the
consideration received and receivable and
the cumulative gain or loss that had been
recognised in other comprehensive income
and accumulated in equity is recognised in
profit or loss if such gain or loss would have
otherwise been recognised in profit or loss on
disposal of that financial asset.

f. Foreign exchange gains and losses

The fair value of financial assets denominated
in a foreign currency is determined in that
foreign currency and translated at the spot
rate at the end of each reporting period.

For foreign currency denominated financial
assets measured at amortised cost and
FVTPL, the exchange differences are
recognised in profit or loss.

14.2 Financial liabilities and equity instruments

a. Classification as debt or equity

Debt and equity instruments issued by the
Company are classified as either financial
liabilities or as equity in accordance with the
substance of the contractual arrangements
and the definitions of a financial liability and
an equity instrument.

b. Equity instruments

An equity instrument is any contract that
evidences a residual interest in the assets of
an entity after deducting all of its liabilities.
Equity instruments issued by a company
entity are recognised at the proceeds
received, net of direct issue costs.
Repurchase of the Company’s own equity
instruments is recognised and deducted
directly in equity. No gain or loss is recognised
in profit or loss on the purchase, sale, issue
or cancellation of the Company’s own equity
instruments.

c. Financial liabilities

All financial liabilities are subsequently
measured at amortised cost using the
effective interest method or at FVTPL.

c.1. Financial liabilities at FVTPL

Financial liabilities are recognised at fair value
through profit or loss (FVTPL) if it includes
derivative liabilities.

Financial liabilities at FVTPL are stated at
fair value, with any gains or losses arising on
remeasurement recognised in profit or loss.
The net gain or loss recognised in profit or
loss incorporates any interest paid on the
financial liability and is included in the ‘Other
income’ line item.

Fair value is determined in the manner
described in note 1(b)(2)

c.2. Financial liabilities measured at amortised
cost

Financial liabilities that are not held-for-
trading and are not designated as at FVTPL

are measured at amortised cost at the end
of subsequent accounting periods. The
carrying amounts of financial liabilities that
are subsequently measured at amortised
cost are determined based on the effective
interest method.

The effective interest method is a method of
calculating the amortised cost of a financial
liability and of allocating interest expense
over the relevant period. The effective
interest rate is the rate that exactly discounts
estimated future cash payments (including
all fees and points paid or received that form
an integral part of the effective interest rate,
transaction costs and other premiums or
discounts) through the expected life of the
financial liability, or (where appropriate) a
shorter period, to the net carrying amount on
initial recognition.

Trade and other payables are recognised at
the transaction cost, which is its fair value,
and subsequently measured at amortised
cost.

c.3. Foreign exchange gains and losses

For financial liabilities that are denominated
in a foreign currency and are measured at
amortised cost at the end of each reporting
period, the foreign exchange gains and losses
are determined based on the amortised cost
of the instruments and are recognised in
‘Other income’.

The fair value of financial liabilities
denominated in a foreign currency is
determined in that foreign currency and
translated at the spot rate at the end of the
reporting period. For financial liabilities that
are measured as at FVTPL, the foreign
exchange component forms part of the fair
value gains or losses and is recognised in
profit or loss.

c.4. Derecognition of financial liabilities

The Company derecognises financial
liabilities when, and only when, the
Company’s obligations are discharged,
cancelled or have expired. An exchange
between with a lender of debt instruments with
substantially different terms is accounted for
as an extinguishment of the original financial
liability and the recognition of a new financial
liability. Similarly, a substantial modification
of the terms of an existing financial liability
(whether or not attributable to the financial

difficulty of the debtor) is accounted for as an
extinguishment of the original financial liability
and the recognition of a new financial liability.
The difference between the carrying amount
of the financial liability derecognised and the
consideration paid and payable is recognised
in profit or loss.

14.3 Derivative financial instruments

The Company enters into forward contracts
to manage its exposure to foreign exchange
rate risks.

Derivatives are initially recognised at fair
value at the date the derivative contracts
are entered into and are subsequently
remeasured to their fair value at the end
of each reporting period. The resulting
gain or loss is recognised in profit or loss
immediately.

15. Foreign Currency Transactions

The functional and presentation currency of
the Company is Indian Rupee.

In preparing the financial statements of the
Company, transactions in currencies other
than the entity’s functional currency (foreign
currencies) are recognised at the rates of
exchange prevailing at the dates of the
transactions. At the end of each reporting
period, monetary items denominated in
foreign currencies are retranslated at the rates
prevailing at that date. Non-monetary items
carried at fair value that are denominated
in foreign currencies are retranslated at the
rates prevailing at the date when the fair
value was determined. Non-monetary items
that are measured in terms of historical cost
in a foreign currency are not retranslated

16 Operating cycle for current and non¬
current classification

Based on the nature of products / activities of
the Company and the normal time between
acquisition of assets and their realisation in
cash or cash equivalents, the Company has
determined its operating cycle as 12 months
for the purpose of classification of its assets
and liabilities as current and non-current.

17 Insurance claims

Insurance claims are accounted for on the
basis of claims admitted / expected to be
admitted and to the extent that there is no
uncertainty in receiving the claims.

Note:

1) Business Rights relating to Customer Support Services business (Cash Generating Unit - CGU), with carrying value of
' 1,187 lakhs has been considered as intangible having an indefinite useful life as there are no technical, technological
obsolescence or limitations under the contract.

This ‘Business Rights’ has been tested for impairment using the future discounted cash flow method. The Company has
assessed the business rights asset duly considering the changes arising out of post pandemic trends, evolving business
models, underlying revenue streams and has determined an additional impairment charge of ' 331 lakhs during the year
ended March 31,2022. This amount has been disclosed as exceptional items in the statement of profit and loss.

2) Amortisation expense of intangible asset have been included under ‘Depreciation & amortisation’ expense in statement of
profit and loss account.

3) Intangible assets under development ageing schedule for the years ended March 31, 2025 and March 31, 2024 is as
follows:

The Company has transferred a group of financial assets in the form of trade receivables to a financial institution during the
year and the amount outstanding in respect of the same as at March 31, 2025 is ' 427 lakhs. The Company also has a first
default loss guarantee in respect of any losses that could arise on account of the above to the extent of ' 150 lakhs, which
has been accounted here as a liability towards the financial guarantee contract with a corresponding receivable of ' 150 lakhs
under Trade receivables.

11 CASH AND CASH EQUIVALENTS

For the purposes of the statement of cash flows, cash and cash equivalents include cash on hand and in banks, cheques and
drafts on hand. Cash and cash equivalents at the end of the reporting period as shown in the statement of cash flows can be
reconciled to the related items in the balance sheet as follows:

36(iii) Financial risk management objectives

The Company has adequate internal processes to assess, monitor and manage financial risks. These risks include market risk
(including currency risk, interest rate risk and other price risk), credit risk and liquidity risk.

The Company seeks to minimise the effects of these risks by using financial instruments such as foreign currency forward
contracts to hedge risk exposures and appropriate risk management policies as detailed below. The use of these financial
instruments is governed by the Company’s policies approved by the Board of Directors, which provide written principles on
foreign exchange risk. The Company does not enter into trade financial instruments, including derivative financial instruments,
for speculative purposes.

36(v)(a) Foreign Currency sensitivity analysis

The following table details the Company’s sensitivity to a 10% increase and decrease in the ' against the relevant foreign
currencies. 10% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and
represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis
includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a
10% change in foreign currency rates. The sensitivity analysis includes external loans where the denomination of the loan is in
a currency other than the functional currency of the lender or the borrower. A positive number below indicates an increase in
profit or equity where the ' strengthens 10% against the relevant currency. For a 10% weakening of the ' against the relevant
currency, there would be a comparable impact on the profit or equity.

In management’s opinion, the sensitivity analysis is unrepresentative of the inherent foreign exchange risk because the
exposure at the end of the reporting period does not reflect the exposure during the year.

36(vi) Interest rate risk management

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 long-term debt obligations with floating interest rates.

The Company manages its interest rate risk by having a mixed portfolio of fixed and variable rate loans and borrowings.
36(vi)(a) Interest rate sensitivity analysis

The sensitivity analysis below have been determined based on the exposure to interest rates for both derivatives and non¬
derivative instruments at the end of the reporting period. For floating rate liabilities, the analysis is prepared assuming the amount
of the liability outstanding at the end of the reporting period was outstanding for the whole year. A 100 basis point increase
or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s
assessment of the reasonably possible change in interest rates.

36(viii) Credit risk management

Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Company.
The Company has adopted a policy of only dealing with creditworthy counterparties and obtaining sufficient collateral, where
appropriate, as a means of mitigating the risk of financial loss from defaults. The Company uses other publicly available
financial information and its own trading records to review its major customers. The Company’s exposure is continuously
monitored and the aggregate value of transactions concluded is spread amongst approved counterparties.

36(ix) Liquidity risk management

Ultimate responsibility for liquidity risk management rests with the board of directors, which has established an appropriate
liquidity risk management framework for the management of the Company’s short-, medium- and long-term funding and liquidity
management requirements. The Company manages liquidity risk by maintaining adequate reserves, banking facilities and
reserve borrowing facilities, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of
financial assets and liabilities.

36(x) Liquidity and interest risk tables

The amounts included in the following table for financial guarantee contracts are the maximum amount the Group could be
forced to settle under the arrangement for the full guaranteed amount if that amount is claimed by the counterparty to the
guarantee (see note 35). Based on expectations at the end of the reporting period, the Group considers that it is more likely
than not that no amount will be payable under the arrangement. However, this estimate is subject to change depending on the
probability of the counterparty claiming under the guarantee which is a function of the likelihood that the financial receivables
held by the counterparty which are guaranteed suffer credit losses. The contractual maturity is based on the earliest date on
which the Group may be required to pay.

38 EMPLOYEE BENEFIT PLANS

(i) . Defined contribution plans :

The Company makes provident fund contributions and National Pension fund contributions for qualifying employees.
Under the scheme, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits.
The Contributions payable by the Company are at rates specified in the rules of the Schemes/Policy and the details of
expense recognised during the year on account of such defined benefit plan is ' 399 lakhs (Previous year ' 286 lakhs)

(ii) . Defined benefit plans :

Gratuity -

The Company operates a gratuity plan covering qualifying employees. The benefit payable is the greater of the amount as per
the Payment of Gratuity Act, 1972 or the Company scheme applicable to the employee. The benefit vests upon completion of
five years of continuous service and once vested it is payable to the employees on retirement or termination of employment.
In respect of Gratuity plan, the most recent actuarial valuation of the plan assets and the present value of the defined
benefit obligation were carried out as March 31,2025. The present value of the defined benefit obligation, and the related
current service cost and past service cost, were measured using the projected unit cost method. The following table sets
forth the status of the Gratuity Plan of the Company and the amount recognised in the Balance Sheet and Statement of
Profit and Loss. The Company provides the gratuity benefit through annual contributions to a fund managed by the Life
Insurance Corporation of India (LIC).

The Company is exposed to various risks in providing the above gratuity benefit which are as follows:

Interest Rate risk : The plan exposes the Company to the risk of fall in interest rates. A fall in interest rates will result in
an increase in the ultimate cost of providing the above benefit and will thus result in an increase in the value of the liability
(as shown in financial statements).

Investment Risk : The probability or likelihood of occurrence of losses relative to the expected return on any particular
investment.

Salary Escalation Risk : The present value of the defined benefit plan is calculated with the assumption of salary
increase rate of plan participants in future. Deviation in the rate of increase of salary in future for plan participants from
the rate of increase in salary used to determine the present value of obligation will have a bearing on the plan’s liability.
Demographic Risk : The Company has used certain mortality and attrition assumptions in valuation of the liability. The
Company is exposed to the risk of actual experience turning out to be worse compared to the assumption.

The Company has invested the plan assets with the insurer managed funds. The insurance company has invested the
plan assets in Government Securities, Debt Funds, Equity shares, Mutual Funds, Money Market Instruments and Time
Deposits. The expected rate of return on plan asset is based on expectation of the average long term rate of return
expected on investments of the fund during the estimated term of the obligation.

Significant actuarial assumptions for the determination of the defined benefit obligation are discount rate, expected salary
increase and mortality. The sensitivity analysis below have been determined based on reasonably possible changes of
the assumptions occurring at the end of the reporting period, while holding all other assumptions constant. The results of
sensitivity analysis is given below:

40 UTILISATION OF BORROWED FUNDS:

a. The Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other
sources or kinds of funds) to any other persons or entities, including foreign entities (Intermediaries) with the understanding
(whether recorded in writing or otherwise) 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

b. The Company has not received any fund from any person or entities, 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 to or on behalf of the Ultimate Beneficiaries

41 CORPORATE SOCIAL RESPONSIBILITY

The provisions of Corporate Social Responsibility (Section 135 of the Companies Act,2013) are applicable to the Company, and
even though the Company is not required to spend in current year, it continued making contributions during 2024-25

42 UNDISCLOSED INCOME

There are no transactions that are not recorded in the books of account that has been surrendered or disclosed as income
during the year.

43 DETAILS OF CRYPTO CURRENCY OR VIRTUAL CURRENCY

The Company has not traded or invested in Crypto currency or Virtual Currency during the current and the previous financial
year.

44 OTHER STATUTORY REQUIREMENTS

(i) The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company
for holding any Benami property.

(ii) The Company does not have any transactions with companies which has been struck off by ROC under section 248 of the
companies Act, 2013 other than the following:

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

(iv) The Company have not any such transaction which is 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

(v) There are no immovable property which are held in the name of promoter, director or relative of promoter/director or
employee of promoter/director.

(vi) During the year, company has not revalued its Property, Plant and Equipment.

(vii) There are no Loans or Advances granted to promoters, directors, KMPs and related parties either severally or jointly with
any other person which are either of repayable on demand or without specifying any terms or period of repayment.

(viii) There is no wilful defaulter issued by any bank or financial institution (as defined under the Act) or consortium thereof, in
accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

(ix) There are no such holdings or investments made by company which is related to the number of layers prescribed under
clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

45 APPROVAL OF FINANCIAL STATEMENTS

The financial statements were approved for issue by the Board of Directors on May 17, 2025.

In terms of our report attached For and on behalf of the Board of Directors

For Guru & Jana

Chartered Accountants
Firm Registration No. 006826S

HEENA KAUSER A P GOPAL SRINIVASAN SRILALITHA GOPAL

Partner (DIN : 00177699) (DIN : 02329790)

Membership No. 219971 Chairman Managing Director

UDIN: 25219971BMMHHN2010

Place: Chennai SANTOSH KRISHNADASS A KULANDAI VADIVELU

Date: May 17, 2025 Company Secretary Chief Financial Officer