Mar 31, 2026

(a) Details of crypto currency or virtual currency

The Company has neither traded nor invested in Crypto currency or Virtual Currency for the year ended on March 31, 2026, Further, the Company has also not received any deposits or advances from any person for the purpose of trading or investing in Crypto Currency or Virtual Currency.

(b) Compliance with approved scheme of arrangements

Company is not engaged in any scheme of arrangements.

^(c) Undisclosed income

During the Year ended on March 31, 2026 the Company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

^(d) Relationship with struck off companies

The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956 during the Year ended on March 31, 2026.

(e) Compliance with numbers of layers of companies

The Company is in compliance with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read with the Companies (Restriction on number of Layers) Rules, 2017 during the Year ended on March 31, 2026.

(f) Utilisation of borrowed funds and share premium

During the Year ended on March 31, 2026, the Company has not advanced or Loans or invested funds (either borrowed funds or share premium or kind of funds) to any other person(s) or entity(ies), 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.

During the Year ended on March 31, 2026, 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:

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 on behalf of the ultimate beneficiaries.

(g) The Company has not been declared Wilful Defaulter by any bank or financial institution or government or any government authority.

^(h) No proceeding have been initiated nor pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act,1988 (45 of 1988) and rules made thereunder.

(i)

The Company has not revalued its Property, Plant & Equipments in the period/ year ended on March 31, 2026.

(j)

The Company does have intangible assets under development as on March 31, 2026.

(l) The company has not granted loans or advances in the nature of loans are gauranted to Promoters, Directors, KMPs and related parties (as defined under Companies Act , 2013) Either severally or jointly with any other person that are:

( a ) repayable on demand ( b )without specifying any terms or period of repayment

Details of dues to Micro and Small Enterprises as defined under the MSMED Act, 2006:

Based on the information available with the Company in respect of MSME (as defined in the Micro, Small and Medium Enterprises Development Act, 2006) and as confirmed to us there are no delays in payment of dues to such enterprise during the year.

The identification of Micro, Small and Medium Enterprises Suppliers as defined under âThe Micro, Small and Medium Enterprises Development Act, 2006â is based on the information available with the management. As certified by the management, the amounts overdue as on March 31, 2026 to Micro, Small and Medium Enterprises on account of principal amount together with interest, aggregate to Rs. Nil.

Mar 31, 2025

13. 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.

B. 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:

Since the company has not compelted 5 years from its incorporation so that provision for gratuity has not been
valued.

3. Provisions, Contingent Liabilities and Contingent Assets (AS 29)

Contingent liabilities and commitments (to the extent not provided for). There are no contingent liabilities as on
March 31, 2023.

Other Information in terms of the amendment in schedule III of the companies Act vide notification
dated 24th March, 2021

a) The Company does not have any Benami Property, and no proceeding has been initiated or pending
against the Company for holding any Benami Property.

b) The Company does not have any transactions with companies which are struck off.

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

d) The Company have not traded or invested in crypto currency or virtual currency during the financial
year.

e) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies),
including foreign entities (Intermediaries) with the understanding 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

f) The Company have 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:

(a) 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

(b) Provide any Guarantee, Security, or the like on behalf of the ultimate beneficiaries.

g) The Company has no 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.

h) The Company have not been declared willful defaulter by any Banks or any other Financial Institution at
any time during the financial year.

i) The company has utilized the borrowings from banks and financial institutions for the specific purpose
for which it was taken during the financial year.

As per our report of even date â , , , ,

For and on behalf of the Board of Directors

For A Y & Company

Firm Registration No. 020829C

Chartered Accountants

Dr. Amit Shah Dr. Kirti Kumar Shah

Chairma Cum Managing Director Whole Time Director
DIN : 09119113 DIN : 10039838

CA Akanksha Gupta
Partner

Membership No. 421545
UDIN : 25421545BMNWTW2848

Place : Ratlam Vaishale Bohra Saloni Badjatya

Date : 27.05.2025 Chief Financial Officer Company Secretary

Mar 31, 2024