Vegorama Punjabi Angithi Ltd. के अकाउंट के लिये नोट

XIV) Provision & Contigent Liabilities

i) Provisions are recognized when the Company has a present obligation as a result of past events and it is more likely that an outflow of
resources will be required to settle the obligations and the amount has been reliably estimated. Such provisions are not discounted to
their present value and are determined based on the management''s estimation of the obligation required to settle the obligation at the
balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect management''s current estimates.

XV) Earnings per Share

The earnings considered in ascertaining the Company''s EPS comprise the net profit after tax. The number of shares used in computing
basic EPS is the weighted average number of shares outstanding during the year.

b) Title deed of the movable & immovable property and other assets held in the name of the company, except in case of Leasehold properties.

c) Immovable property is held in the name of the company and details are as follows:

1. A-2/51, Prateek Apartments, Paschim Vihar, New Delhi-110063

2. EBD 89 C-07 C Block, Sector-89, Badha, Khandsa, Gurgaon, Haryana-122004

3. PLOT NO 120 SECTOR-16, Bahadurgarh, JHAJJAR, Haryana, INDIA, 124507

4. Silver F15/11, 15 th Floor, Wave One, Sector-18 Noida, U.P-201301 (Leasehold Property)

d) Revaluation to Property, Plant & Equipment

The Company has not revalued any of the property, plant and equipment during the year.

e) Loans or Advances-Additional disclosures

The Company has not granted any loan or advance in nature of loan to promoters, directors, key managerial personnel and related parties as defined under the Companies Act 2013
either severally or jointly with any other person that is (a) repayable on demand or (b) without specifying any terms or period of repayment during the year or previous year. The
Company has complied with the provisions of Section 186 of the Companies Act, 2013 in respect of loans given, investments made, guarantees provided and securities furnished, wherever

f) Employee Benefit

The Company provides gratuity, a defined benefit retirement plan covering eligible employees. Provision for gratuity has been made on actuarial valuation under AS 15. During the year,
the Company has recognized a gratuity expense amounting to Rs. 7.18 Lakhs relating to earlier financial years, based on the actuarial valuation report received during the current year.
Accordingly, the said amount has been recognized as a prior period item and disclosed separately in the Statement of Profit and Loss in accordance with the applicable accounting

g) Intangible assets under development

The Company does not have any intangible assets under development during the year or previous year.

h) Details of Benami Property held

No proiceedings have been initiated or pending against the Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and the rules
made thereunder as amended from time to time.

i) Corporate Social Responsibility

Section 135 (5) of the Companies Act, 2013 read with Companies (Corporate Social Responsibility Policy) Rules, 2014, requires that the Board of Directors of every eligible company, shall
ensure that the Company spends, in every fianncial year, at least 2% of the avaerage net profits of the Company made during the three immediately preceeding financial years, in
pursuance of its Corporate Social Responsibility Policy. The details of CSR expenditure is as mentioned below:

j) Security of current assets against borrowings

Company is availing OD facility from HDFC Bank during the year on the basis of security of its Fixed Deposits, therefore no specific submissions have been sought by the lenders as per the
sanction letter.

k) Wilful defaulter

The Company has not been declared as a wilful defaulters by any bank or financial institutions or other lenders.

l) Registration of charges or satisfaction with Registrar of Companies

During the financial year, the Company has neither created nor satisfied any charge requiring registration with the Registrar of Companies under the provisions of the Companies Act,
2013

m) ''The Company does not have any transactions or relationship with struck off companies.

n) ''The Company does not have any subsidiary, hence, the provision of clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers ) Rules, 2017 is not
applicable on the Company.

o) ''There are no scheme of arrangements during year ended 31 March 2026.

P) ''Utilisation ofBorrowings availed from banks and financial institution. The borrowings obtained by the company from banks and financial institution have been applied for the purpose
for which such loans were taken and funds raised on short term basis have not been utilised for long term purposes.

q) The Company does not have any undisclosed income during the year ended 31 March 2026.

r) ''The Company does not have any crypto currency or virtual currency during the year ended 31 March 2026.

s) Utilisation of Borrowed funds and share premium:

A. The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies),
including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall:

(i) indirectly 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

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

B. The Company has 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:

(i) indirectly 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

(ii) Eprovide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

t) There are no changes in the accounting estimates and accounting policies.

u) The Company does not have any reportable segments.

v) Managerial remuneration paid during the year is in accordance with the provisions of Section 197 of the Companies Act, 2013.