S A Tech Software India Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

2.10 Provisions -

Provision is recognized in the Balance sheet when, the Company has a present obligation as a
result of a past event; it is probable that an outflow of economic benefits will be required to settle
the obligation; and a reliable estimate of the amount of the obligation can be made.

2.11 Cash and Cash Equivalents -

In the cash flow statement, cash and cash equivalents includes cash in hand, demand deposits with
banks, other short term highly liquid investments with original maturities of three months or less.

2.12 Taxes on Income -

Income-tax comprises of current tax and deferred tax (reflecting the tax effects of timing
differences between accounting income and taxable income for the period). Deferred tax assets
are recognised only to the extent there is reasonable certainty that they will be realised in future;
however, where there is unabsorbed depreciation and carry forward loss under taxation laws,
deferred tax assets are recognised only if there is a virtual certainty of realisation of such assets.
Deferred tax assets are reviewed at each balance sheet date and written down or written-up to
reflect the amount that is reasonably/virtually certain (as the case may be) to be realised.

2.13 Employee Benefits

Employee Benefits such as Salaries, allowances, non monetary benefits are debited to Profit and
Loss account.

Provident fund: The eligible employees of the Company are entitled to receive the benefits of
Provident fund, a defined contribution plan, in which both employees and the Company make
monthly contributions at a specified percentage of the covered employees'' salary (currently at
12% of the basic salary) which are charged to the Statement of Profit and Loss on accrual basis.
The provident fund contributions are paid to the Regional Provident Fund Commissioner by the
Company.

Gratuity Provision: The Gratuity Benefits are classified as Post Retirement Benefits as per AS
15(Revised 2005) and the accounting policy is outlined as follows:

Actuarial gains and losses arise due to difference in the actual experience and the assumed
parameters and also due to changes in the assumptions used for valuation.The Company
recognizes these actuarial gains and losses immediately in the statement of profit and loss as
income or expense.

When the benefits of the plan are changed, or when a plan is curtailed or settlement occurs, the
portion of the changed benefit related to past service by employees, or the gain or loss on
curtailment or settlement, is recognized immediately in the profit or loss account when the plan
amendment or when a curtailment or settlement occurs.

2.14 Cash flow statement

Cash flow statement is prepared segregating the cash flows from operating, investing and
financing activities. Cash flow from operating activities is reported using indirect method.

Under the indirect method, the net profit is adjusted for the effects of:

i. transactions of a non-cash nature

ii. any deferrals or accruals of past or future operating cash receipts or payments and

iii. items of income or expense associated with investing or financing cash flows.

Cash and cash equivalents (including bank balances) are reflected as such in the cash flow
statement.

2.2 IPO Issue Expenses: Expenses incurred during the Initial Public Offer, issue of Bonus Shares are
amortised over 5 years. Other issue expenses are charged to the securities premium account.

39 Micro, Small and Medium Enterprises Development Act, 2006 (the ''MSMED Act'')

The Company has received intimation from some ''Suppliers '' regarding their status under the Micro, Small and Medium Enterprises Development Act,
2006 (the ''MSMED Act'') and hence the disclosure requirement in this regard as per Schedule III of the Companies Act, 2013 has been provided.

40 Balance confirmations of Trade Receivables and Payables are certified by the mangement. The advance received from customers is netted out from
outstanding balances.

41 Previous Year Figures

The Standalone financial statements for the year ended March 31st, 2025 & year ended March 31st, 2024 had been prepared as per Revised Schedule III
under the Companies Act 2013. Accordingly, the previous year figures have also been reclassified to conform to this year''s classification.

As per our attached Report of even date

For M/s Katariya & Munot For S A Tech Software India Limited

Chartered Accountants

Sd- Sd- Sd- Sd-

Poonam Katariya Shyam Sharma Priyanka Joshi Manoj Joshi

Partner Director Director CEO

M.No.119638 DIN: 09434393 DIN: 09302795

Firm Registration No. 128438W

Date: 19th May 2025 Sd- Sd-

Place: Pune Arnika Choudhary Bhavin Goda

Company Secretary CFO

Date: 19th May 2025
Place: Pune

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Mar 31, 2024

The company has only one class of share having par value of Rs 10. Each holder of equity share is entitled to one vote per share.

Note:-

1) As per Board meeting held on 13th October 2023, Rights granted for 14,333 equity share of Rs.10/- each at premium of Rs.390/-(i.e.issued price 400/-) per share in the ratio of 1:30 to the existing members of company in the the proportion of their shareholding as on record date. Out of 14,333 rights 6250 rights are exercised by members and 6250 equity shares of Rs.10/- each are alloted at premium of Rs.390/- per share and having enual rights with pxistine shares of the romnnnv via hoard resolution nasseri on 23rd of Ortoher 2024

2) As per EGM held on 7th December 2023, Company has approved and alloted Bonus shares for 87,21,220 equity shares of Rs.10/- each in the ratio of 20:1 (i.e. 20 fully paid Equity shares issued for 1 fully paid equity share held). Such equity shares have same rights of voting as the existing equity shares and to be treated as equally pari passue with existing equity shares of the company.

(The company is converted to Public Limited status w.e.f 3rd November 2023, However the period covered under this audit is as per Private Limited Status. Remuneration payable by company having inadequate profit as per section II of Schedule V of the Companies Act, 2013 as approved by special resolution in extra ordinary general meeting held on 16/12/2019.)_

37 Segment Reporting

In accordance with the requirements of Accounting Standard 17 "Segment Reporting", the Company is mainly engaged in the business of "IT Consulting, Global Capability Center services" and all other activities of the company revolve around the main business and as such, there are no separate reportable segments that require reporting under Accounting Standard 17 - Segment Reporting.

40 Micro, Small and Medium Enterprises Development Act, 2006 (the ''MSMED Act’)

41 Balance confirmations of Trade Receivables and Payables are certified by the mangement. The advance received from customers is netted out from outstanding balances

42 Previous Year Figures

The financial statements for the year ended March 31st, 2024 & year ended March 31st, 2023 had been prepared as per Revised Schedule III under the Companies Act 2013. Accordingly, the previous year figures have also been reclassified to conform to this year''s classification.