RRP Defense Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

k) Provisions

A provision is recognized when the Company has a present obligation as a result of past event; it is probable that an outflow of resources will
be required to settle the obligation, in respect of which a reliable estimate can be made.

The expense relating to any provision is presented in the statement of profit or loss, net of any reimbursement. If the effect of the time value of
money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability.
Where discounting is used, the increase in the provision due to the passage of time is recognised as part of finance costs.

l) Contingent liability

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non¬
occurrence of one or more uncertain future events beyond the control of the Company or a present obligation that is not reco^ized because it
is not probable that an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases
where there is a liability that cannot be recognized because it cannot be measured reliably.

m) Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash at banks and on hand and short-term deposits with an original maturity of three
months or less, which are subject to an insignificant risk of changes in value.

For the purpose of the statement of cash flows, cash and cash equivalents consists of cash and short-term deposits, as defined above, net of
outstanding bank overdrafts as they are considered an integral part of the Company''s cash management.

n) Previous year figures are regrouped/rearranged/ reclassified, wherever considered necessary to confirm to the current year presentation.

o) The financial statements have been prepared on a going concern basis. The management has evaluated the entity''s ability to continue its
operations in the foreseeable future and is satisfied that the entity has adequate resources to meet its obligations as and when they fall due.
Accordingly, there are no material uncertainties that may cast significant doubt on the Company''s ability to continue as a going concern.

Note 2.3 Related Party Disclosure

During the financial year ended March 31, 2024, all transactions with the Related Parties as defined under the Companies Act, 2013 read with
Rules framed thereunder were in the ''ordinary course of business'' and ''at arm''s length'' basis. Company does not have a ''Material Unlisted
Subsidiary'' as defined under Regulation 16(1)(c) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [''Listing
Regulati ons''].

There has been no materially significant Related Party Transactions during the year under review, having potential conflict with the interest of
the Company. Necessary disclosures required under the Ind AS-24 have been made in the Notes to the Financial Statements for the year ended
March 31, 2025.

2.6 No transaction to report against the following disclosure requirements notified by MCA

(a) Crypto Currency or Virtual Currency

(b) Benaml Property held under Benaml Transactions (Prohibition) Act, 1988 (45 of 1988)

(c) Registration of charges or satisfaction with Registrar of Companies.

(d) Relating to borrowed funds:

i. Wilful defaulter

ii. Utilization of borrowed funds & share premium

iii. Borrowings obtained on the basis of security of current assets

iv. Discrepancy in utilization of borrowings

2.7 Disclosure of Struck off Companies:

The Company does not have any transactions with companies struck off under section 248 of

2.8 Dues to Micro & Small Enterprises

The are no dues to micro and small enterprises as

2.9 Contingent Liabilities & Commitments

2.11 Balance confirmation

Wherever the balance confirmation is not available

2.12 Rounded off

The Figures have been rounded off to the nearest rupees in thousands except when otherwise

2.13 The previous period figures have been regrouped/reclassified, wherever considered necessary

2.14 First time adoption of Ind AS:

The financial statements, for the year ended 31 March 2018, were the first Financial Statement of the Company which was prepared in
accordance with Ind AS.

Accordingly, the Company has prepared financial statements which comply with Ind AS applicable for periods ending on 31st March 2025,
together with the comparative period data for the year ended 31 March 2024, as described in the summary of significant accounting policies.

2.15 Segment Reporting

The operation of the Company is considered as a single segment hence segment reporting as defined in Ind AS-108 Operating segments, is not
applicable.

For T D K & CO.

FRN: 109804W Sd/- Sd/-

Sd/- DIN: 00665008 DIN: 08054601

CA Neelanj Shah

M.No. 121057 Divya Shekhawat

Date: 03/07/2025 Date: 03/07/2025 Company Secretary

UDIN: 25121057BMJHQ A8411 Place: New Delhi

---

Mar 31, 2024

k) Provisions

A provision is recognized when the Company has a present obligation as a result of past
event; it is probable that an outflow of resources will be required to settle the obligation,
in respect of which a reliable estimate can be made.

The expense relating to any provision is presented in the statement of profit or loss, net of
any reimbursement. If the effect of the time value of money is material, provisions are
discounted using a current pre-tax rate that reflects, where appropriate, the risks specific
to the liability. Where discounting is used, the increase in the provision due to the passage
of time is recognised as part of finance costs.

l) Contingent liability

A contingent liability is a possible obligation that arises from past events whose existence will
be confirmed by the occurrence or non-occurrence of one or more uncertain future events
beyond the control of the Company or a present obligation that is not recognized because it
is not probable that an outflow of resources will be required to settle the obligation. A
contingent liability also arises in extremely rare cases where there is a liability that cannot be
recognized because it cannot be measured reliably.

m) Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash at banks and on
hand and short-term deposits with an original maturity of three months or less,
which are subject to an insignificant risk of changes in value.

For the purpose of the statement of cash flows, cash and cash equivalents
consists of cash and short-term deposits, as defined above, net of outstanding
bank overdrafts as they are considered an integral part of the Company''s cash
management.

n) Previous year figures are regrouped/rearranged/ reclassified, wherever
considered necessary to confirm to the current year presentation.

Note 2.3 Related Party Disclosure

During the financial year ended March 31, 2024, all transactions with the Related
Parties as defined under the Companies Act, 2013 read with Rules framed
thereunder were in the ''ordinary course of business'' and ''at arm''s length'' basis.
Company does not have a ''Material Unlisted Subsidiary'' as defined under
Regulation 16(1)(c) of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 [''Listing Regulations''].

There has been no materially significant Related Party Transactions during the
year under review, having potential conflict with the interest of the Company.
Necessary disclosures required under the Ind AS-24 have been made in the Notes
to the Financial Statements for the year ended March 31, 2024.

(a) Crypto Currency or Virtual Currency

(b) Benami Property held under Benami Transactions (Prohibition) Act, 1988 (45 of 1988)

(c) Registration of charges or satisfaction with Registrar of Companies.

(d) Relating to borrowed funds:

i. Wilful defaulter

ii. Utilization of borrowed funds & share premium

iii. Borrowings obtained on the basis of security of current assets

iv. Discrepancy in utilization of borrowings

2.7 Disclosure of Struck off Companies:

The Company does not have any transactions with companies struck off under section 248 of
the Companies Act, 2013 or section 560 of Companies Act, 1956.

2.8 Dues to Micro & Small Enterprises

The are no dues to micro and small enterprises as required under micro small and Medium
nterprises Development Act 2006

2.11 Balance confirmation

Wherever the balance confirmation is not available from the parties, the balances as appearing
in

he books of accounts have been considered.

2.12 Rounded off

The Figures have been rounded off to the nearest rupees in thousands except when otherwise
stated.

2.13 The previous period figures have been regrouped/reclassified, wherever considered necessai
to conform to the current year''s presentation/classification.

2.14 First time adoption of Ind AS:

The financial statements, for the year ended 31 March 2018, were the first Financial Statement of the Compan
in accordance with Ind AS.

Accordingly, the Company has prepared financial statements which comply with Ind AS applicable for periods <
2024, together with the comparative period data for the year ended 31 March 2023, as described in the summa
accounting policies.

2.15 Segment Reporting

The operation of the Company is considered as a single segment, hence segment reporting as defined in
Operating segments, is not applicable.

As per our report of even date For and on behalf of the Board of Directors of

Euro Asia Exports Limited

For A. Sachdev & Co.

Chartered Accountants

FRN: 001307C

Mukund Murari Rakesh Kumar Singal

Director Mg. Director

DIN: 08606277 DIN: 06595139

B K Agarwal

Partner
M.No. 090771

Priyanka Sharma
Company Secretary

Date: 28th May 2024 M.No.-72442 Ekansh Bansal

Place: New Delhi CFO

---

Mar 31, 2014

Euro Asia Exports Limited (''the Company'') was incorporated at National Capital Territory of Delhi and Haryana on November 10, 1981 to carry on in India or abroad the business of trading and exports in various items.

---

Mar 31, 2013

Not Available

---

Mar 31, 2012

1. In the opinion of Board of Directors, "Current Assets, Loans and Advances " are approximately at the value stated in the Balance Sheet if realized in the ordinary course of business. The provisions of the known liabilities is adequate and not in excess of amount considered necessary.

2. i) Expenditure in Foreign Exchange - NIL

ii) Earnings in Foreign Exchange - NIL

iii) Remittance in Foreign Exchange - NIL

3. Confirmation of debit and credit balance from most of the parties have not been received.

4. The outstanding dues owed by the company to small scale industrial undertakings for a sum of Rs.1.00 lakhs or more for more than 30 days - NIL (Previous Year - NIL).

5. Previous year figures have been recast/regrouped wherever considered necessary to make them comparable with current year figures.

6. Notes 1 to 11 forms an integral part of the Balance Sheet and Profit & Loss Account.

---

Mar 31, 2011

1) There is no contingent liability, which is not provided for in the accounts.

2) In the opinion of Board of Directors, all the Current Assets, Loans and Advances have a value on realization in the ordinary course of business at least equal to the amount at which they are stated and that all the know liabilities relating to the year have been provided for.

3) Party's balances are subject to confirmation from them.

4) Additional information pursuant to the provisions of paragraph 3,4C,4D of Part II of the Schedule VI of the companies Act.1956. - N.A.

5) Previous year's figures have been regrouped and/ or rearranged to confirm to those of current year's figures.

6) All the figures stated in rupees are rounded off to nearest rupee.