Sacheerome Ltd. के अकाउंट के लिये नोट

g) Provisions and Contingent liabilities

A provision is recognizedwhen there is a present obligation as a result of a past event, it is probable that an outflow of resourceswill be required to settle the obligation and in respect of
which reliable estimate can be made. 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 in respect of which the likelihood of outflow of resources is remote, no provision or disclosures is ma

h) Impairment

At each Balance Sheet date, the Company assesses whether there is any indication that assets may be impaired. If any such indication exists, the Company estimates the recoverable
amount. If the carrying amount of the assets exceeds its recoverable amount, an impairment loss is recognised in the accounts to the extent the carrying amount exceeds the recoverable
amount.

i) Borrowing Cost

Borrowing costs that are attributableto the acquisition or constructionof qualifying assets are capitalised as part of the cost of such assets. A qualifying asset is one that necessarilytakes
a substantial period of time to get ready for its intended use. All other borrowing costs are charged to revenue.

j) Revenue Recognition

Sales Revenue from sale of product is recognised on transfer of the significant risks and rewards of ownership of the goods to the buyer and it is reasonable to expect ultimate collection.
Sales revenue are exclusive of GST and trade discount. Export sales are recognised on the date of the Company ships the exported goods as evidenced by their Bill of Lading/ Air-way

Bill

k) Cash and Cash Equivalents

Cash and cash equivalents include cash in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

l) Inventories

Items of inventories are measured at lower of cost or net realizable value after providing for obsolescence, if any. Cost of inventories comprises of cost of purchase and other costs
incurred in bringing them to their respective present location and condition. Cost is determined on FIFO basis.

m) Earning per Share

In determining basic earnings per share, the company considers the net profit attributable to equity shareholders. The number of shares used in computing basic earning per share is the
weighted average number of shares outstanding during the period. For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity
shareholder and weighted average number of shares outstanding during the period is adjusted for the effects of all dilutive potential equity shares.

n) Foreign Currency Transactions

Transactions in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction. Monetary items denominated in foreign currency and outstanding at the
balance sheet date are translated at the exchange rate prevailing on the balance sheet date. Exchange difference on translation of monetary assets and liabilities and realised gain and
losses on foreign currency transactions are recognised in the profit and loss account.

o) Employee Benefits

Short Term Employee Benefits

All employee benefits payable wholly within twelve months of rendering service are classified as short-term employee benefits. Benefits such as salaries, allowances, short-term
compensated absences and the expected cost of other benefits is recognised in the period in which the employee renders the related service.

Post Employment Benefits

(i) Defined Contribution plans

Contributions paid/ payable to defined contribution plans comprising of provident fund and pension fund are charged on accrual basis. The Company makes monthly contributions and
has no further obligations under the plan beyond its contributions.

(ii) Defined benefit plans

Gratuity is a post employment benefit and is in the nature of a defined benefit plan. The defined benefit/obligation is calculated at or near the balance sheet date by an independent
actuary using the projected unit credit method.

The obligation is measured at the present value of the estimated future cash flows. The discount rates used for determining the present value of the obligation under defined benefit plan,
is based on market yields on Government securities as at the balance sheet date.

Actuarial gains and losses are recognised immediately in the statement of profit and loss account. Gains or losses on the curtailment or settlement of any defined benefit plan are
recognised when the curtailment or settlement occurs.

(iii) Other long term benefits

The defined benefit obligation in the form of leave encashment has been estimated and charged to the profit and loss account based on actuarial valuation, carried out as at the Balance
sheet date.

p) Leases

(i) Finance Lease

Lease in terms of which the company assumes substantially all the risks and rewards of ownership are classified as finance lease. Subsequent to the initial recognition, the assets are
accounted for in accordance with the accounting policy applicable to that asset. Assets taken on lease are capitalized at fair value or net present value of the minimum lease payments,
whichever is lower. Depreciation on the assets taken on lease is charged at the rate applicable to similar type of property, plant and equipments as per the Accounting Policy.

(ii) Operating Lease

Lease of assets under which significant risks and rewards of ownership are effectively retained by the lessor are classified as operating leases. Lease payments under an operating lease are
recognized as expenses in the Statement of Profit and Loss.

q) Current/ Non-current classification

All assets and liabilities are classified as current and non-current.

Assets

An asset is classified as current when it satisfies any of the following criteria:

i) it is expected to be realized in, or is intended for sale or consumption in, the Company''s normal operating cycle;

ii) it is held primarily for the purpose of being traded;

iii) it is expected to be realized within 12 months after the reporting date; or

iv) it is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting date.

Current assets include the current portion of non-current assets.

All other assets are classified as non-current.

Liabilities

A liability is classified as current when it satisfies any of the following criteria:

i) it is expected to be settled in the Company''s normal operating cycle;

ii) it is held primarily for the purpose of being traded;

iii) it is due to be settled within 12 months after the reporting date; or

iv) the Company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.

Current liabilities include current portion of non-current liabilities.

All other liabilities are classified as non-current.

Operating cycle

Operating cycle is the time between the acquisition of assets for processing and their realization in cash or cash equivalents. The company has identified 12 months as its operating cycle.

28.3 Disclosure pursuant to Accounting Standard - 15 (Revised) ’Employee benefits’

a) Defined Contribution Plan

The Company makes contributions, determined as a specified percentage of employee salaries, in respect of qualifying employees towards Provident Fund,
which is a defined contribution plan. The Company has no obligations other than to make the specified contributions. The contributions are charged to the
statement of profit and loss as they accrue. The amount recognised as an expense towards contribution to provident fund and other funds for the year ended
aggregated to Rs. 38.56 lakhs (Previous Year: Rs. 37.59 lakhs). This includes Rs. 0.16 lakhs towards contributions to labour welfare funds and professional tax.

b) Defined Benefit Plans

The Company operates post-employment defined benefit plan that provides gratuity. The gratuity plan entitles an employee, who has rendered at least five
years of continuous service, to receive one-half months'' salary for each year of completed service at the time of retirement/ exit.

29 Segment reporting

As the business activities of the Company fall within a single primary business segment (manufactures and sells fragrances and flavours) and a single geographic segment
(primarily in India) no disclosures as per Accounting Standard 17, Segment Reporting, are applicable to the Company.

29.1 Unhedged foreign currency exposure

Foreign currency exposure on account of trade payables, buyer credits and interest (net of receivables) not hedged by derivative instruments are as follows:

29.3 Detail of expenditures on Corporate Social Responsibility Activities

As per section 135 of the Companies Act, 2013, a Company meeting the eligibility criteria needs to spend at least 2% of its average net profit for the immediately preceding three financial years
on CSR activities.

(a) Gross amount required to be spent by the company during the year is Rs. 29.16 lakhs (previous year Rs. 19.43 lakhs)

(b) Amount approved by the board to be spent is Rs. 30 lakhs (previous year Rs. 17.51 lakhs)

(c) Amount spent during the year

(d) Shortfall/ excess at end of the year: There is excess of Rs. 1.23 lakhs at end of the year of which Rs. 0.84 lakhs pertains to current year and Rs. 0.39 lakhs pertains to the previous financial
year

(e) Total of previous year shortfall /excess : There is excess of Rs. 0.39 lakhs (Shortfall of Rs. 1.92 lakhs for FY 2024-25 and excess contribution of Rs. 2.31 lakhs in FY 2023-24)

(f) Reason for Shortfall : Not Applicable

(d) Nature of CSR activity: Providing vocational training to women and girls and supporting the construction of a school in the North-East region.

29.5 Additional information

1 No proceeding has been initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made
thereunder.

2 The Company has not been declared as willful defaulter by any bank or financial Institution or other lender.

3 The Company has not entered into any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

4 There are no transaction which has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

5 There are no charges or satisfaction yet to be registered with ROC beyond the statutory period.

6 There are no funds which 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
persons or entities, including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall:

a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Company or

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

7 There are no funds which have been received by the Company from any persons or entities, including foreign entities ("Funding Parties"), 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 ("Ultimate Beneficiaries") by or on behalf of the Funding Party or

b) provide any guarantee, security or the like from or on behalf of the Ultimate Beneficiaries.

8 The Group (as per the provisions of the Core Investment Companies (Reserve Bank) Directions, 2016) does not have CIC as part of the Group.

29.6 During the year 2025-26, the Company has completed its Initial Public Offer (IPO) of 60,40,800 equity shares of face value Rs. 10 each at an issue price Rs. 102 (including a share premium of

Rs. 92 per share). The issue comprised of a fresh issue of 60,40,800 equity shares aggregating to 604.08 lakhs. Pursuant to the IPO, the equity shares of the Company were listed on National
Stock Exchange of India limited (NSE) SME on June 16, 2025.The Company has incurred Rs. 356.10 lakhs as IPO related expenses that has been adjusted to securities premium.

Utilisation of IPO proceeds including pre-IPO proceeds (net off IPO expense) as per the prospectus are as follows:

Note: Balance of IPO proceeds including pre-IPO proceeds as at March 31, 2026 which are kept in Bank deposits and bank balances are shown under Other Bank balances (Refer Note 17)

29.7 Effective November 21, 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations
Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ''New Labour Codes'', The New
Labour Codes has resulted in a one-time material increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour
Codes and the ICAI clarification, the Company has assessed and accounted for the estimated incremental impact of Rs. 10.17 lakhs in the financial statements for the year ended March 31,
2026.

29.8 The Ministry of Corporate Affairs (MCA) has prescribed a requirement for companies under the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014, inserted by the Companies
(Accounts) Amendment Rules 2021 requiring companies covered under the Act, which uses accounting software for maintaining its books of accounts, shall only use such accounting
software which has a feature of recording audit trail of each and every transaction, creating an edit log of each change made in the books of account along with the date when such changes
were made and ensuring that the audit trail cannot be disabled.

The company uses an accounting software Tally ERP 9 for which Server is located at F-89/4/2, Okhla Phase-1, Okhla Industrial Area, New Delhi.The software used by the company has
features of audit trail. The company has preserved audit trail as per the statutory requirements for record retention for the period for which the audit trail was enabled.

Provisions and Contingent liabilities

A provision is recognized when there is a present obligation as a result of a past event, it is probable that an outflow of resources will be required to
settle the obligation and in respect of which reliable estimate can be made. 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 in respect of which the likelihood of outflow of resources is remote, no provision or disclosures is made.

Impairment

At each Balance Sheet date, the Company assesses whether there is any indication that assets may be impaired. If any such indication exists, the
Company estimates the recoverable amount. If the carrying amount of the assets exceeds its recoverable amount, an impairment loss is recognised in the
accounts to the extent the carrying amount exceeds the recoverable amount.

Borrowing Cost

Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalised as part of the cost of such assets. A qualifying
asset is one that necessarily takes a substantial period of time to get ready for its intended use. All other borrowing costs are charged to revenue.

Revenue Recognition

Sales Revenue from sale of product is recognised on transfer of the significant risks and rewards of ownership of the goods to the buyer and it is
reasonable to expect ultimate collection. Sales revenue are inclusive of excise duty and net of sales tax and trade discount. Export sales are recognised
on the date of the Company ships the exported goods as evidenced by their Bill of Lading/ Air-way Bill.

Cash and Cash Equivalents

Cash and cash equivalents include cash in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of
three months or less.

Inventories

Items of inventories are measured at lower of cost or net realizable value after providing for obsolescence, if any. Cost of inventories comprises of cost of
purchase and other costs incurred in bringing them to their respective present location and condition. Cost is determined on FIFO basis.

Earning per Share

In determining basic earnings per share, the company considers the net profit attributable to equity shareholders. The number of shares used in
computing basic earning per share is the weighted average number of shares outstanding during the period. For the purpose of calculating diluted
earnings per share, the net profit or loss for the period attributable to equity shareholder and weighted average number of shares outstanding during
the period is adjusted for the effects of all dilutive potential equity shares.

Foreign Currency Transactions

Transactions in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction. Monetary items denominated in foreign
currency and outstanding at the balance sheet date are translated at the exchange rate prevailing on the balance sheet date. Exchange difference on
translation of monetary assets and liabilities and realised gain and losses on foreign currency transactions are recognised in the profit and loss account.

Retirement Benefits

Short Term Employee Benefits

All employee benefits payable wholly within twelve months of rendering service are classified as short-term employee benefits. Benefits such as salaries,
allowances, short-term compensated absences and the expected cost of other benefits is recognised in the period in which the employee renders the
related service.

Post Employment Benefits
Defined Contribution plans

Contributions paid/ payable to defined contribution plans comprising of provident fund and pension fund are charged on accrual basis. The Company
makes monthly contributions and has no further obligations under the plan beyond its contributions.

Defined benefit plans

Gratuity is a post employment benefit and is in the nature of a defined benefit plan. The defined benefit/obligation is calculated at or near the balance
sheet date by an independent actuary using the projected unit credit method.

The obligation is measured at the present value of the estimated future cash flows. The discount rates used for determining the present value of the
obligation under defined benefit plan, is based on market yields on Government securities as at the balance sheet date.

Actuarial gains and losses are recognised immediately in the profit and loss account. Gains or losses on the curtailment or settlement of any defined
benefit plan are recognised when the curtailment or settlement occurs.

Other long term benefits

The defined benefit obligation in the form of leave encashment has been estimated and charged to the profit and loss account based on actuarial
valuation, carried out as at the Balance sheet date.

Finance Lease

Lease in terms of which the company assumes substantially all the risks and rewards of ownership are classified as finance lease. Subsequent to the initial
recognition, the assets are accounted for in accordance with the accounting policy applicable to that asset. Assets taken on lease are capitalized at fair
value or net present value of the minimum lease payments, whichever is lower. Depreciation on the assets taken on lease is charged at the rate
applicable to similar type of fixed assets as per the Accounting Policy.

Operating Lease

Lease of assets under which significant risks and rewards of ownership are effectively retained by the lessor are classified as operating leases. Lease
payments under an operating lease are recognized as expenses in the Statement of Profit and Loss.

Right, restriction attached to above equity shares

The company has only one class of equity shares having a par value of Rs 10/- per share. Each shareholder is eligible for one vote per share. In the event of liquidation, the
equity shareholders are eligible to receive the remaining assets of the company, after distribution of all preferential amounts. The distribution will be in the proportion to
the number of equity shares held by the shareholders.

Notes:

The authorised share capital of the Company was increased from Rs 55,000 Thousand to Rs 250,000 Thousand by creation of 19500000 equity shares of Rs 10/- each
pursuant to a Shareholder''s resolution passed in Extraordinary General Meeting held on 14th March 2024.

The com.pany has issued 12249000 fully paid up equity shares of Rs 10 each as bonus shares in the ratio 3:1 pursuant to Shareholder''s resolution passed in Extraordinary
General Meeting held on 14th March 2024 and alloted to eligible shareholders on 21st March 2024.

The aggregate number of equity shares alloted as fully paid up by way of bonus shares in immediately preceding five years ended 31st March 2025 are 12249000 equity
shares during the year 31st March 2024.(In Last Five years, immediately preceding the Balance sheet date, aggregate number of bonus shares issued by the company is
12249000 equity shares)

The company has taken cash credit facilities from Kotak Mahindra Bank of Rs. Nil as at 31st March 2025(Rs. 1,00,000 thousands as at 31st March 2024), bearing the interest rate of 9.15%
p.a.as at 31st March 2025 (9.15% p.a as at 31st March 2024) consisting of Applicable REPO rate and the spread @2.65% p.a. as at 31st March 2025(2.65% p.a as at 31st March 2024).

The facility is secured as under:

1. Exclusive charge on the borrowers present and future stocks of raw materials, stock in progress, stores, semi-finished and finished goods, tools, book debts, outstanding monies,
receivables, claims, due and owing.

2. Exclusive charge on al the present and future plant and machinery including furniture, fixtures and all other movable accessories of the borrower (except those which are exclusively funded
by other term lenders).

3. Exclusive charge over immovable property situated at 89/4/2 Block F Okhla Industrial Area Phase -1 owned by Vaishali F&F LLP and corporate guarantee of Vaishali F&F LLP

4. Exclusive charge over immovable property situated at 1459 B, Sector-32, Yamuna Expressway Industrial Development Authority, Uttar Pradesh.

5. Personal Guarantees of Mr. Manoj Arora, Ms. Alka Arora and Mr. Dhruv Arora

The company has taken a cash credit facilities from HDFC Bank of Rs. 1,00,000 thousands as at 31st March 2025, bearing the interest rate of 8.60% p.a.as at 31st March 2025 consisting of
Applicable REPO rate and the spread @2.15% p.a. as at 31st March 2025.

The facility is secured as under:

1. Security -Primary: Stock,Debtors

2. Security -Collateral: Personal Guaratees,Stock and Debtors, Industrial Property.

3. Collateral Details- Exclusive charge over immovable property situated at 89/4/2 Block F Okhla Industrial Area Phase -1 owned by Vaishali F&F LLP and corporate guarantee of Vaishali F&F
LLP

4. Exclusive charge over immovable property situated at 1459 B, Sector-32, Yamuna Expressway Industrial Development Authority, Uttar Pradesh.

The company has obtained loans from banks or financial institutions secured by its current assets. It has submitted quarterly stock statements to the bank which are in agreement with its books
of accounts except as stated in Note 18.

The HDFC Bank has sanctioned the overdraft facility of Rs. 6 crores(Rs. 6 Crores as on 31st March 2024) against which no amount is outstanding as on 31st March 2025(31 st March 2024-Nil).
The overdraft facility is secured by exclusive charge over immovable property situated at DSO- 708 on 7th Floor, The South Court, DLF Saket, Commercial Plot bearing no. A-1, Saket District
Centre, New Delhi-110017 owned by the company itself.

Note 40- Benami Property

No proceedings are initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 and the rules made
thereunder.

Note 41- Undisclosed Income

There is no 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.
Note 42- Willful Defaulter

The company is not a declared willful defaulter by any bank or financial Institution or other lender.

Note 43- Relationship with Struck off Companies

The company does not have any transaction and balances with Strucked off companies.

Note 46- Compliance with Number of Layers of Companies

There are no subsidiaries therefore compliance with respect to Section 2(87) of the Companies Act, 2013 not applicable on the company.

Note 47- Crypto Currency or Virtual Currency

The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

Note 48- Segment Reporting

The Company operates only in one Business Segment and one Geographical Segment as company is engaged in business in India only, hence the
Company does not have any reportable Segments as per Accounting Standard (AS-17) on " Segment Reporting".

Note 49 - The Company has not advanced/loaned/invested/ to any other persons/entities including foriegn entities with the understanding
(whether recorded in writing or otherwise) that the Intermediary shall -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 -Provide any guarantee, security or the like to or on behalf of
the Ultimate Beneficiaries;

Note 50 - The Company has not received any advance/loan/investment from persons/entities including foriegn entities with the understanding
(whether recorded in writing or otherwise) that the company shall -Directly or indirectly lend or invest in other persons or entities identified in any
manner whatsoever by or on behalf of the person/entities (Ultimate Beneficiaries) or-Provide any guarantee, security or the like to or on behalf of
the Ultimate Beneficiaries;Note 51 - Previous year figures have been regrouped/reclassified wherever considered necessary, to make them
comparable with current year figures.Previous Years figures are regrouped/reclassified to the extent necessary for reporting purpose.

Note 51 - Previous year figures have been regrouped/reclassified wherever considered necessary, to make them comparable with current year
figures.Previous Years figures are regrouped/reclassified to the extent necessary for reporting purpose.

For and on behalf of Board of Directors

Manoj Arora Dhruv Arora Aarti Kashyap Harpreet Kaur

Managing Director Director Chief Financial Officer Company Secretary

DIN: 01811530 DIN: 03166931 PAN: DYXPK3969N Membership No-A66325