Kesar India Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

l. Contingent Liabilities / Provisions

The Company creates a provision when there is a present obligation as a result of a past event that probably requires an outflow of
resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when
there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there
is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or
disclosure is made. Contingent liabilities are not provided in the accounts and are disclosed separately in notes to accounts.

Notes 18.1:- In earlier period, Company had made Investment in Listed Equities and Mutual Funds which was shown as current
Investment of the company till 30th September, 2024. Since the Company is doing frequent transactions in Share
Trading activities; It is decided by the Management to disclose all theses transactions as another business activity of
the company. Accordingly, all the transactions executed by the company from 1st October 2024 onwards is shown under
Revenue from Operations.

Note 29. Loans Given, Investment Made and Guarantee given covered under sec. 186(4) of the Companie Act,2013:

(i) The Company has not given any loans or guarantees other than shown in Financial statements.

(i) The Company has not made any Investments other than shown in Financial statements.

Note 30. Contingent Liabilities

a) Company has given Bank Guarantee of Rs. 12.50 Lakh for installation of STP & Maintainces & 87.50 Lakh for towards
Maintaince of Infrastructure of Works on Project to Cantonment Board, Kamptee, Nagpur, Maharashtra through ICICI
Bank on dated 12/04/2024 respectively . Company has submitted the Fixed Deposit for Security of said Bank Guarantee.

Note 31. Expenditure on Corporate Social Responsibilities (CSR)

The particulars of expenditure are as follows:

a) During the year company has Spent Rs. 13.97 Lacs on account of Corporate social responsibilities (P.Y. amount spent
was 4.60 Lacs)

Note 32. Additional Disclosures

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

b) The Company is not declared as wilful defaulter by any bank or financial Institution or other lender.

c) The Company did not have any transactions with companies struck off under Section 248 of the Companies Act, 2013 or
Section 560 of Companies Act, 1956 during the financial year.

d) The Company does not have 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).

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

f) During the year, no funds (which are material either individually or in the aggregate) have been advanced or loaned or
invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any
other person(s) or entity(ies), including foreign entities ("Intermediaries”), with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall, 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 provide any guarantee, security or
the like on behalf of the Ultimate Beneficiaries.

g) During the year, no funds (which are material either individually or in the aggregate) have been received by the Company
from any person(s) or entity(ies), including foreign entities ("Funding Parties”), 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 33. General

In the opinion of the Management, current assets, loans and advances have a value on realization at least equal to the amount
at which they are stated in the Books of Accounts and provision for all known liabilities has been made, except as mentioned
otherwise.

Note 34. Based on our examination which included test checks, the Company has used accounting softwares for maintaining its books of
account, which have a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all
relevant transactions recorded in the respective software.

Note 35. Thefiguresofpreviousyearhavebeenregrouped/rearranged/reclassifiedwherevernecessarytocomparabletotheclassification
of the current year.

For RHAD and Company For and on behalf of Board of Director

Chartered Accountants KESAR INDIA LIMITED

(ICAI Firm Registration No. 102588W)

Dinesh Bangar Yash Gupta Sachin Gupta

Partner Wholetime Director Managing Director

Membership No. 036247 DIN 02331896 DIN 07289877

Pankhuri Gupta Toshiba Jain

Chief Financial Officer Company Secretary

Place : Nagpur Place : Nagpur Place : Nagpur

Date : 21/05/2025 Date : 21/05/2025 Date : 21/05/2025

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Mar 31, 2024

l. Contingent Liabilities / Provisions:

The Company creates a provision when there is a present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Contingent liabilities are not provided in the accounts and are disclosed separately in notes to accounts.

Notes:

(i) Rights of Equity Shareholders

The Company has a single class of Equity Shares. Each Shareholder is eligible for one vote per share held. The dividend proposed by the Board of Directors is subject to the approval of the Shareholders. In the event of liquidation, the Equity Shareholders are eligible to receive the remaining assets of the company after distribution of all preferential amounts, in proportion to their shareholding.

Methodology :

1. Current Ratio = Current Asset/Current Liability

2. Debt-Equity Ration = Total Debt/(Total Debt Equity)

3. Debt Service Coverage Ratio = EBITDA/Finance Cost

4. Return on Equity Ratio = Profit After Tax/Total Shareholder''s Equity

5. Inventory Turnover Ratio = Purchase/Inventory

6. Trade Receivable Turnover Ratio = Revenue from Operations/Trade Receivable

7. Trade Payables turnover ratio = Purchase/Trade Payable

8. Net Capital turnover ratio = Revenue From Operations/(Current Asset - Current Liability)

9. Net Profit ratio = Profit After Tax/Revenue From Operations

10. Return on Capital Employed = Earning before Interest and Taxes/(Total Shareholder''s Equity Long Term Liability)”

Reason for more than 25% variance in ratio:

1. During the year, there is significant increase in Turnover and Profitalibity. Hence, relevant ratios are changed significantly as compare to previous year.

2. During the year, Company has issued the Bonus Share.Therefore, Equity is significantely increased. Hence, relevant ratios are changed significantly as compare to previous year.

Note 30. Loans Given, Investment Made and Guarantee given covered under sec. 186(4) of the Companies Act, 2013:

(i) The Company has not given any loans or guarantees other than shown in Financial statements.

(il) The Company has not made any Investments other than shown in Financial statements.

Note 31. Contingent Liabilities

a) Company has given Bank Guarantee of Rs. 580.00 Lakh to Cantonment Board, Kamptee, Nagpur, Maharashtra through Central Bank of India towards performance for execution of Development of Land in the Cantonment Area as on 24.11.2022. Company has submitted the Fixed Deposit for Security of said Bank Guarantee.

b) Company has given Bank Guarantee of Rs. 12.50 Lakh to Cantonment Board, Kamptee, Nagpur, Maharashtra through Central Bank of India towards performance for execution of Development of Land in the Cantonment Area as on 09.11.2023. Company has submitted the Fixed Deposit for Security of said Bank Guarantee.

Note 32. General

“31.1 In the opinion of the Management, current assets, loans and advances have a value on realization at least equal to the amount at which they are stated in the Books of Accounts and provision for all known liabilities has been made, except as mentioned otherwise."

Note 33. The Reporting under Rule 11 (g) of the Companies (Audit and Auditors) Rules, 2014 is applicable from 1 April 2023.

Based on our examination which included test checks, the Company has used accounting softwares for maintaining its books of account, which have a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the respective software.

Note 34. The figures of previous year have been regrouped / rearranged/reclassified wherever necessary to comparable to the classification of the current year.

For RHAD and Company For and on behalf of Board of Director

Chartered Accountants

(ICAI Firm Registration No. 102588W) ^{Yash Gupta Sachin Gupta}

Wholetime Director Managing Director

_{Dinesh Bangar} DIN 02331896 DIN 07289877

Partner

Membership No. 036247 Pankhuri Gupta Toshiba Jain

Chief Financial Officer Company Secretary

_Place : _Nagpur PAN: AYQPG3689K PAN: AOJPJ8945C

Date : 21/05/2024

Place : Nagpur Place : Nagpur

Date : 21/05/2024 Date : 21/05/2024

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Mar 31, 2023

I. Contingent Liabilities / Provisions:

The Company creates a provision when there is a present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Contingent liabilities are not provided in the accounts and are disclosed separately in notes to accounts.

Note 28. Loans Given, Investment Made and Guarantee given covered under sec. 186(4) of the Companies Act, 2013:

(i) The Company has not given any loans or guarantees other than shown in Financial statements.

(i) The Company has not made any Investments other than shown in Financial statements.

Note 29. Contingent Liabilities

a. Company has given Bank Guarantee of Rs. 580.00 Lakh to Cantonment Board, Kamptee, Napur, Maharashtra through Central Bank of India towards performance for execution of Development of Land in the Cantonment Area as on 24.11.2022. Company has submitted the Fixed Deposit for Security of said Bank Guarantee.

Note 31. General

31.1 In the opinion of the Management, current assets, loans and advances have a value on realization at least equal to the amount at which they are stated in the Books of Accounts and provision for all known liabilities has been made, except as mentioned otherwise.

Note 32. The figures of previous year have been regrouped / rearranged/reclassified wherever necessary to comparable to the classification of the current year.