Kody Technolab Ltd. के अकाउंट के लिये नोट

2.13. Provisions, Contingent Liabilities & Contingent Assets (AS 29)

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is
probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable
estimate can be made of the amount of the obligation. Provisions are not discounted. Contingent liabilities are disclosed unless
the possibility of an outflow of resources is remote. Contingent assets are not recognised
Annexure to the Contingent liabilities has been attached with notes to financial statements.

2.14. Earnings Per Share (AS 20)

Basic earnings per share are computed by dividing the net profit for the period attributable to equity shareholders by the weighted
average number of equity shares outstanding during the period. Diluted earnings per share are computed by dividing the net profit
for the period attributable to equity shareholders by the weighted average number of equity shares and dilutive potential equity
shares outstanding during the period

2.15. Cash & Cash Equivalents

Cash and Cash Equivalents for the purpose of the Cash Flow Statement comprise cash on hand and at bank and short-term
investments with an original maturity of three months or less that are readily convertible to known amounts of cash and subject
to an insignificant risk of changes in value.

2.16. Impairment of Assets (AS 28)

The carrying values of assets are reviewed for impairment at each Balance Sheet date. An impairment loss is recognised when the
carrying amount of an asset or cash-generating unit exceeds its recoverable amount, which is the higher of fair value less costs of
disposal and value in use. Any impairment loss is recognised in the Statement of Profit & Loss.

2.17. Leases (AS 19)

Leases where the lessor effectively retains substantially all the risks and benefits of ownership are classified as operating leases.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term unless another systematic
basis is more representative

2.18. SEGMENT REPORTING (AS 17)

The Company is primarily engaged in a single business segment and operates predominantly within a single geographical
segment. Accordingly, disclosure requirements prescribed under Accounting Standard (AS) 17 - Segment Reporting are not
applicable.As per Accounting Standard (AS) 17, segment reporting is required where an enterprise has identifiable business
segments or geographical segments that are subject to risks and returns different from those of other segments.Segment reporting
is generally applicable when:

• The enterprise has multiple distinguishable business activities generating different risks and returns; or

• The enterprise operates in different geographical areas having varying economic environments; and

• Segment information is relevant for assessing performance and resource allocation.

Since the Company''s operations are considered to constitute a single reportable segment, no separate segment disclosures are
required.

2.19. RELATED PARTY DISCLOSURES (AS 18)

In accordance with AS 18 - Related Party Disclosures, the following parties are identified as related parties of the Company:

A detailed schedule of all transactions with related parties during the year, their nature, and outstanding balances as at March 31, 2025 is
disclosed separately in the Related Party Transaction (RPT) Schedule annexed to these financial statements, as required under Section 188
of the Companies Act, 2013 and Regulation 23 of the SEBI (LODR) Regulations, 2015

2.20. EVENTS OCCURRING AFTER THE BALANCE SHEET DATE (AS 4)

The following material events have occurred after the Balance Sheet date (March 31, 2025) and up to the date of approval of these
financial statements by the Board of Directors:

During the Financial year as on 31st March,2026 fire has been occurred in Gift City office on 28/03/2026 and furniture and fixtures
and assets had been damaged which has been reconditionable and repairable so no material effect given in WDV value and
depredation has been claimed on the same.

2.21. GENERAL NOTES, PRIOR PERIOD ITEMS & CHANGE IN ACCOUNTING POLICIES (AS 1 & AS 5)

• The financial statements have been prepared after making all necessary adjustments required to give a true and fair view in
accordance with Indian GAAP.

• Prior period items, if any, of material nature have been disclosed separately, with their nature and amount, in accordance with
AS 5.

• There is no change in accounting policies adopted by the Company during the current year as compared to the previous year,
except as specifically disclosed.

• Figures for the previous year have been regrouped / reclassified wherever necessary to make them comparable with the
current year''s presentation.

• All figures are in Indian Rupees (?) unless specifically stated otherwise.

• The financial statements were approved for issue by the Board of Directors on [Date].

As per AS-5 - Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.

• Prior period items are included in the current year''s profit or loss

• Material items are separately disclosed to ensure clarity and transparency

• The impact of prior period items on the current year''s profit is ?

• The management believes that these disclosures provide a true and fair view of the financial position of the Company

2.5. Terms/Rights attached to the share

(i) The Company has one class of equity shares having a par value of ? 10/- per share. Each shareholder is eligible for one vote per share
held.

(ii) In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets after distribution of
all preferential amounts, in proportion to the number of equity shares held.

(iii) The dividend proposed by the Board of Directors is subject to approval of the shareholders in the ensuing Annual General Meeting,
except in the case of interim dividend.

Note:30OTHER STATUTORY INFORMATION

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

(ii) Basis the information available with the Company as on the reporting date and as on the date on which financial statements
are approved and authorised for issue, the Company does not have any transactions with the companies struck off. Further, the
Company has not been declared as a wilful defaulter by any Bank / Financial Institution / any other lender.

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

(iv) The Company have not traded or invested in Crypto currency or Virtual currency during the financial year.

(v) No funds 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 lend or invest in party identified by or on
behalf of the Company (Ultimate Beneficiaries).

(vi) The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall
whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company ("Ultimate
Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company has 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).

(viii) Immovable Properties owned by the compnay on its name, and further for immovable properties taken on lease, lease
agreements are executed with Lessor.

(ix) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the
Companies (Restriction on number of Layers) Rules, 2017.

(x) The Company did not have any scheme of arrangement / amalgamation executed in past wherein the accounting is not in
compliance with the applicable accounting principles.

(xi) The Company has given loan to employees with the terms being repayable on demand or without repayment terms.

(xii) Previous years'' figures have been regrouped and rearranged wherever necessary to comply with requirement of AS.

t. Provisions and contingent liabilities

The Company recognizes a provision when there is a present
obligation arising from 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. Where there is a possible obligation or a
present obligation that the likelihood of outflow of resources
is remote, no provision or disclosure is made.

u. CSR

Amount to be expended has not been expended

A - The Company has increased its authorized share capital from 65 lakhs to 145 lakhs.

B - In the event of liquidation of the company, the holders of equity shares will be entitled to receive any of the remaining assets of the
company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held at the
time of commencement of winding-up.

C - The Shareholders have all other rights as available to equity shareholders as per the provisions of The Companies Act, 2013, read
together with the Memorandum of Association and Articles of Association of the Company, as applicable.

Note:30

OTHER STATUTORY INFORMATION

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

(ii) Basis the information available with the Company as on the reporting date and as on the date on which financial statements are approved and
authorised for issue, the Company does not have any transactions with the companies struck off. Further, the Company has not been declared as a
wilful defaulter by any Bank / Financial Institution / any other lender.

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

(iv) The Company have not traded or invested in Crypto currency or Virtual currency during the financial year.

(v) No funds 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 lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries).

(vi) The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or
indirectly lend or invest in other persons or entities identified by or on behalf of the Company ("Ultimate Beneficiaries") or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company has 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).

(viii) Immovable Properties owned by the compnay on its name, and further for immovable properties taken on lease, lease agreements are
executed with Lessor.

(ix) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction
on number of Layers) Rules, 2017.

(x) The Company did not have any scheme of arrangement / amalgamation executed in past wherein the accounting is not in compliance with the
applicable accounting principles.

(xi) The Company has given loan to employees with the terms being repayable on demand or without repayment terms.

(xii) Previous years'' figures have been regrouped and rearranged wherever necessary to comply with requirement of AS.

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