Punctual Trading Ltd. के अकाउंट के लिये नोट

Mar 31, 2024

vi) Provisions:

Provisions and liabilities are recognized in the period when it becomes probable that there will be a future outflow of funds
resulting from past operations or events and the amount of cash outflow can be reliably estimated. The timing of recognition
and quantification of the liability require the application of judgment to existing facts and circumstances, which can be subject to
change. Since the cash outflows can take place many years in the future, the carrying amounts of provisions and liabilities are
reviewed regularly and adjusted to take account of changing facts and circumstances.

2.2 In accordance with the Indian Accounting Standard (Ind AS) 36 on "Impairment of Assets" the management during the year
carried out an exercise of identifying the assets that may have been impaired in respect of each cash generating unit in accordance
with the said Accounting Standard. On the basis of this review carried by the management there was no impairment loss on Property,
Plant and Equipment during the year ended 31^st March, 2024.

2.3 There are no proceedings initiated or pending against the company for holding any Benami Property under the Benami
Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

Fair value hierarchy

The fair values of the financial assets and liabilities are included at the amount that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.

This section explains the judgements and estimates made in determining the fair values of the financial instruments that are (a) recognised and measured at fair value
and (b) measured at amortised cost and for which fair values are disclosed in the financial statements. To provide an indication about the reliability of the inputs used
in determining fair value, the company has classified its financial instruments into the three levels prescribed under the accounting standard. An explanation of each
level follows underneath the table.

Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices. This includes listed equity instruments that have quoted price and financial
instruments like Mutual Funds for which NAV (Net Assets Value) is published by Mutual Fund Operator. The fair value of all equity instruments which are traded in
the stock exchanges is valued using the closing price as at the reporting period and Mutual Fund are valued using the Closing NAV.

Level 2: The fair value of financial instruments that are not traded in an active market is determined using valuation techniques which maximise the use of observable
market data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is
included in level 2.

During the years mentioned above, there have been no transfers amongst the levels of hierarchy.

The carrying amounts of cash and cash equivalents, other current financial assets, trade payables, other non current financial liabilities and other financial liabilities are
considered to be approximately equal to the fair value.

The fair values disclosed above are based on discounted cash flows using a current borrowing rate. They are classified as level 3 fair values in the fair value hierarchy
due to the use of unobservable inputs.

Valuation process

The Company evaluates the fair value of financial assets and financial liabilities on periodic basis using the best and most relevant data available. Also, the Company
internally evaluates the valuation process and obtains independent price validation for certain instruments wherever necessary.

Valuation techniques used to determine fair value and significant estimates and judgements made in:

Significant valuation techniques used to value financial instruments include:

• Investment in units and equity instruments are fair valued using the discounted cash flow method or market comparison method or cost approach as appropriate.

24 Financial risk management

The company is exposed to credit risk, liquidity risk and Market risk.

A Credit risk

Credit risk arises from cash and bank balances and other financial assets measured at amortised cost.

Credit risk management

Credit risk arises from the possibility that counter party may not be able to settle their obligations as agreed. The company is exposed to credit risk from
bank balances, security deposits and other current financial assets.

The Company periodically assesses the financial reliability of the counter party, taking into account the financial condition, current economic trends, and
analysis of historical bad debts and ageing of accounts receivable.

Other Deposits as place with Government authorities hence the risk of credit loss is negligible.

B Liquidity risk

Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time or at a reasonable price. For the Company,
liquidity risk arises from obligations on account of financial liabilities — trade payables and other financial liabilities.

Liquidity risk management

The Company manages its liquidity risk by regularly monitoring its rolling cash flow forecasts. The Company''s operations provide a natural liquidity of
receivables against payments due to creditors. Receipts exceeding the amount of payables to creditors are invested in liquid assets like mutual funds.

C Market risk

Foreign currency risk

The Company is not exposed to foreign exchange risk .

Price risk

The Company holds investments in units, equity instruments and mutual funds. The Company''s exposure to equity security''s price risks arises from these
investments held by the Company and classified in the balance sheet either as fair value through OCI or at fair value through profit or loss.

Price risk management :-

The Company evaluates the performance of its investments on a periodic basis. Also, the investments have been placed for a long term objective and any
deterioration for a temporary period is not taken into account while evaluating the performance of its investments. Majority of the investments are placed
for strategic management purposes.

Note 25 - Contingent Liabilities and Commitments

NIL(Previous year NIL)

Note 26 -Events occurring after the reporting date

NIL

Note 27 -Other Statutory Information :

(i) As per section 248 of the Companies Act, 2013, there are no transections with struck off companies.

(ii) The Company have 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:

(a) 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

(b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(III) 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

(iv) 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.

(v) There are no charges or satisfaction thereof which are yet to be registered with ROC beyond the statutory period.

(vi) The Company has not been declared a wilful defaulter by any bank or financial institution or other lender (as defined under the Companies Act, 2013) or
consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India.

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

(viii) The Company has not revalued any of its property, plant and equipment (including Right of Use assets) and intangible assets during the year.

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

As per Ind AS 108 on "Operating Segment" - Segment information is not applicable to company.
Note 31 Approval of Financial Statement

The Financial statement were approved for issue by the Board of Directors as on 30^h May, 2024.

Previous period figures have been regrouped / rearranged / reclassify wherever necessary to make them comparable.

As per our report of even date

For SVP & Associates For and on behalf of the Board of Directors

Chartered Accountants
FRN - 003838N

Yogesh Kumar Singhania (Deepa Bhawsar) (Manoj Dadhich)

Partner Director Wholetime Director

Membership Number : 111473 DIN-07167937 DIN-00374923

Place : Mumbai (Akash Swami) (Sonia Chhajer)

Date : 30^th May , 2024 Chief Finance Officer Company Secretary

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Mar 31, 2014

1.Corporate information

Punctual Trading Ltd. (L467120MH1986PLC0399919)(the company) is a public limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. Its Shares are listed on the Bombay Stock Exchange Limited in India. The company is presently engaged in non operational activities of Investments in Shares and securities and renting of Immovable properties.

1.1 Other Notes

a) As the Company does not have distinquisable business segments, the requirment to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants of India is not applicable.

b) No related party transaction are identified by the management.

c) Balance of debtors, creditors and other advances are subject to confirmation. However, in the opition of the Board, Current Assets, Loans and Advances have value which on realisation, in the ordinary course of business would atleast be equal to the amount at which they are stated.

d) Previous year''s Figures have been Re-grouped wherever nacessary.

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Mar 31, 2013

Punctual Trading Ltd. (L467120MH1986PLC0399919)(the company) is a public limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. Its Shares are listed on the Bombay Stock Exchange Limited in India. The company is presently engaged in non - operational activities of Investments in Shares and securities ana renting of Immovable properties. Significant Accounting Policies

a) As the Company does not have distinguisable business segments, the requirment to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants of India is not applicable.

b) No related party transaction are identified by the management.

c) Balance of debtors, creditors and other advances are subject to confirmation. However, in the opition of the Board, Current Assets, Loans and Advances have value which on realisation, in the ordinary course of business would atleast be equal to the amount at which they are stated.

d) Previous year''s Figures have been Re-grouped wherever nacessary.

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Mar 31, 2012

Corporate information

Punctual Trading Ltd. (L467120MH1986PLC0399919) (the company) is a public limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. Its Shares are listed on the Bombay Stock Exchange Limited in India. The company is presently engaged in non-operational activities of Investments in Shares and securities and renting of Immovable properties.

a) During the year, the revised Schedule VI notified under Companies Act, 1956 has become applicable to the Company. The previous year's figures have been reclassified to conform to revised Schedule VI classification and are to be read in relation to the amounts and other disclosures relating to the current year.

b) As the Company does not have distinguishable business segments, the requirement to give segment reporting as per Accounting Standard (AS 17) on Segment Reporting issued by the Institute of Chartered Accountants of India is not applicable.

c) No related party transaction are identified by the management.

d) Balance of debtors, creditors and other advances are subject to confirmation. However, in the option of the Board, Current Assets, Loans and Advances have value which on realisation, in the ordinary course of business would at least be equal to the amount at which they are stated.

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Mar 31, 2010

1. Deferred Taxation

Deferred Tax Liability of Rs.1.21 lacs as on 31-03-10 is in respect of timing difference in claim of depreciation.

2. Contingent Liabilities

There are no contingent liabilities as at the end of the year.

3. Pursuance to compliance of AS-18, issued by the Institute of Chartered Accounts of India (ICAI) there is nothing to be disclosed regarding related party payments.

4 There is no employee eligible for Gratuity as per Gratuity Act and company has no policy for leave encashment, in view of the same no valuation has been done as per AS 15, issued by ICAI.

5 Company has not received information from Creditors regarding their status under Micro, Small & Medium Enterprises Development Act,2006.

6 In view of single nature of operation of the company, segment reporting in pursuance of AS-17, has not been considered.

7 Previous year figures have been regrouped / recasted, and rearranged wherever necessary to make them comparable with those of the current year.