Yogi Infra Projects Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

2.15 Provisions

Provisions are recognized when the Company has a present obligation (legal or constructive), as a
result of past events, and it is probable that an outflow of resources, that can be reliably estimated,
will be required to settle such an obligation.

The amount recognized as a provision is the best estimate of the consideration required to settle the
present obligation at the balance sheet date, taking into account the risks and uncertainties
surrounding the obligation. When a provision is measured using the cash flows estimated to settle the
present obligation, its carrying amount is the present value of those cash flows (when the effect of the
time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered
from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement
will be received and the amount of the receivable can be measured reliably.

2.16 Earnings per share

Basic earnings per share are computed by dividing net income by the weighted average number of
common shares outstanding. Diluted earnings per share is computed by dividing income available to
shareholders and assumed conversion by the weighted average number of common shares and
potential common shares from outstanding stock options. Potential common shares are calculated
using the treasury stock method and represent incremental shares issuable upon exercise of the
Company’s outstanding stock options.

2.17 Cash Flow Statement

The cash flow statement is prepared using the “indirect method” set out in Accounting Standard 3
Cash Flow Statements” and presents the cash flows by operating, investing and financing activities of
the Company.

Cash and cash equivalents presented in the cash flow statement consist of cash on hand and
unencumbered, highly liquid bank balances.

2.18 Contingent liabilities

Contingent liabilities as defined in Accounting Standard 29 “Provisions, Contingent Liabilities and
Contingent Assets” are disclosed by way of notes to the accounts. Disclosure is not made if the
possibility of an outflow of future economic benefits is remote. Provision is made if it is probable
that an outflow of future economic benefits will be required to settle the obligation.

2.19 Earnings per Share

The Basic and Diluted Earnings per share (“EPS”) is computed by dividing the profit after tax for the
year by weighted average number of equity shares outstanding during the year.

2.20 Cash and Cash Equivalents:

Cash and cash equivalents include cash and cheques in hand, bank balances, demand deposits with
banks and other short term highly liquid investments where the original maturity is three months or
less.

2.21 Discontinuing Operation:

The company has not discontinued operations during the year.

2.22 Loans and Advances to Related Parties

The company has not granted any Loans or Advances in the nature of loans to any of its Promoters,
Directors, Key Managerial Personnel and Related Parties as defined under the Companies Act, 2013.

2.23 Borrowings against Security:

In respect of the borrowings from Bank on the basis of security of Current assets, the quarterly
returns or statements of current assets filed by the Company with the banks are in agreement with its
books of accounts.

2.24 Willful Defaulter:

The company has not been declared as a “Willful Defaulter” by any bank, financial institution or
other lender.

2.25 Relationship with Struck Off Companies:

The company has not entered into any transaction with any company struck off under section 248 of
the Companies Act, 2013 or section 560 of Companies Act, 1956.

2.26 Registration or Satisfaction of Charge with Registrar of Companies:

There are no unregistered charges or satisfaction of the company.

2.27 Compliance with Number of Layers of Companies:

The company has not formed any layers as prescribed under clause (87) of section 2 of the Act read
with Companies (Restriction on number of Layers) Rules, 2017.

2.28 Compliance with approved Scheme of Arrangement:

The Company has not entered into any Scheme of Arrangement in terms of section 230 to 237 of the
Companies Act 2013.

2.29 Utilization of Borrowed funds and Share Premium:

The company has not advanced or loaned or invested funds, either out of borrowed funds or from
share premium or from 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) 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

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

2.30 Utilization of funds received:

The company has not received any funds 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) 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

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

2.31 Undisclosed income:

The company has not entered into any transaction which has not been recorded in the books of
accounts and has been surrendered or disclosed as income during the year in the tax assessments
under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the
Income Tax Act, 1961).

2.32 Corporate Social Responsibility:

The provisions relating to Corporate Social Responsibility covered under section 135 of the
Companies Act, 2013 are not applicable to the company.

2.33 Details of Crypto Currency or Virtual Currency:

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

2.34 Ratio Calculations: Following are analytical ratios for year ending March’25 and March’24:

Reasons for ratios not calculated above:

1. Debt Equity Ratio and Debt Service Coverage Ratio: As the company does not have any
borrowings during both the years, these ratios are not applicable and hence not computed above.

2. Inventory Turnover Ratio, Tarde Receivables Turnover Ratio, Ratio, Net Capital Turnover
Ratio and Net Profit Ratio:

Since the company does not have turnover during both the years, these

3. Trade Payable Turnover: Since the company does not have any purchases during both the years,
this ratio is not calculated.

4. Return on Investment Ratio: The only investments made by the company are in shares of other
companies and none of them have declared dividends. Hence this ratio is not computed above.

Reasons for variance more than 25%:

1. Return on capital employed: Since the loss of the company has reduced compared to previous year,
this ratio has varied by more than 25%.

2.35 Previous Year figures:

Previous period’s figures have been regrouped / restated wherever necessary to make them
comparable with current year’s figures.

As per our report of even date

For J.S. BHATIA & CO. For and on Behalf of Board of

Chartered Accountants of Yogi Infra Projects Limited

Firm’s Registration No. 118806W

Sanjay Agarwal Rajesh Agarwal

Chairman Managing Director

DIN: 00462902 DIN: 00462895

J.S. Bhatia
Proprietor

M. No. 034290 Yogesh Dave Tarana Sankhla

UDIN : 25034290BMJJTK9599 CFO CS

Place : - Mumbai

Date : - 30/05/2025

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Mar 31, 2024

2.15 Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive), as a result of
pas. events, and il is probable that an outflow of resources, that can be reflably estimated wil¹ be required to
Settle such an obligation.

The amount recognized as a provision Is the best estimate of the consideration required to settle the present
obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.
When a provision is measured using (he cash flows estimated lo settle the present obligation, its carrying
amount Is the present value of those cash flows (when (he effect of the time value of money is material).

When some or all pf the economic benefits required to settle a provision are expected to be recovered from a
third party, a receivable is recognized as an asset if It is virtually certain that reimbursement will be received
and the amount of the receivable can be measured reliably.

2.16 Earnings par share

Basic earnings per Share are computed by dividing net Income by the weighted average number of common
shares outstanding. Diluted earnings per share is computed by dividing income available (o shareholders and
assumed conversion by the weighted average number of common shares 3nd potential common shares from
outstanding slock options. PotentiaE common shares are calculated using the treasury stock method and
represent incremental shares issuab.e upon exercise of the Company''s outstanding slock options.

2.17 Cash Flow Statement

The cash (tow statement is prepared using the “indirect method" set out in Accounting Standard 3 Cash Flow
Statements" and presents the cash flows by operating, investing and financing activities of the Company.

Cash and cash equivalents presented in the cash flow statement consist of cash on hand and unencumbered
highly liquid bank balances.

2.16 Contingent liabilities

Contingent liabilities as defined in Accounting Standard 29 ''Previsions. Contingent Liabilities and Contingent
Assets'' are disclosed by way of rotes to the accounts. Disclosure is not made if the possibility of an outflow of
future economic benefits is remote. Provision is made if it is probable that an outflow of future economic
benefits will be required to settle the obligation.

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Mar 31, 2015

(1) Term/Right attached to Equity Shares

The company has only one class of equity shares having a par value of Rs.10/- per share. Each holder of equity shares is entitled to one vote per share. The dividend if any, proposed by the Board of Director is subject to the approval of the shareholders in the annual general meeting. However, no dividend has been proposed for the year.

In the event of liquidation of the company the holders of equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amounts. However, no preferential amounts exists currently. The distribution will be in proportion to the number of the equity shares held by the shareholders

(2) The company does not have any Holding company.

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Mar 31, 2014

1. Corporate information

Yogi Infra Projects Ltd. is a public company domiciled in India and incorporated under the provisions of the Companies Act, 1956.

NOTE 2 : SHARE CAPITAL

(a) Term/Right attached to Equity Shares

The company has only one class of equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote per share. The dividend if any, proposed by the Board of Director is subject to the approval of the shareholders in the annual general meeting. However, no dividend has been proposed for the year.

In the event of liquidation of the company the holders of equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amounts. However, no preferential amount exists currently.

The distribution will be in proportion to the number of the equity shares held by the shareholders

(b) The company does not have any Holding company.

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Mar 31, 2013

(a) Term/Right attached to Equity Shares

The Company has only one class of equity shares having a par value of Rs.10/- per share. Each holder of equity shares is entitled to one vote per share. The dividend if any, proposed by the Board of Director is subject to the approval of the shareholders in the annual general meeting. However, no dividend has been proposed for the year.

In the event of liquidation of the Company the holders of equity shares will be entitled to receive remaining assets of the Company after distribution of all preferential amounts. However, no preferential amount exists currently.

The distribution will be in proportion to the number of the equity shares held by the shareholders

(b) The Company does not have any Holding Company.

(c) Amount of Un-Paid Calls by:-

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Mar 31, 2012

Corporate information

Yogi Infra Projects Ltd. is a public company domiciled in India and incorporated under the provisions of the Companies Act, 1956.

(a) Term/Right attached to Equity Shares

The company has only one class of equity shares having a par value of Rs.10/- per share. Each holder of equity shares Is entitled to one vote per share. The dividend if any, proposed by the Board of Director is subject to the approval of the shareholders in the annual general meeting. However, no dividend has been proposed for the year.

In the event of liquidation of the company the holders of equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amounts.However, no preferential amounts exists currently.

The distribution will be in proportion to the number of the equity shares held by the shareholders

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Mar 31, 2011

1. Previous year's Figures:

The Previous year's figures have been recast / restated, wherever necessary to confirm to current period classification.

2. Share Capital:

The Company has at present, only one class of shares i.e. Equity Shares.

3. Fixed Assets :

The company does not have any Fixed Assets.

4. Loans and Advances :

Advances recoverable in cash, kind or value to be received are primarily towards prepayments for value to be received. Advance income tax represents tax deducted at source. Advances amounting to Rs.759.94 Lakhs paid to various parties are towards the purchase of Land and Plots, required for the infrastructure and land development activities to be carried out by the Company and Company is yet to enter into agreement with the parties concerned.

5. Treatment of Contingent Liabilities :

Contingent Liabilities are disclosed by way of note to the Balance Sheet, Provision is made in accounts for those liabilities which are likely to materialize after the period end and having effect on the position stated in the Balance Sheet as at the period end.

6. Foreign Exchange : NIL

7. Contingent liabilities which can be reasonably ascertained are provided for, if in the opinion of the company the future outcome may be detrimental to the company.

8. The Provisions of Gratuity, as explained to us, will be provided in respect of Employees as and when they become eligible under the payment of Gratuity Act, 1972.

9. The Balance of Sundry Debtors, Advances, bank balances and Current Liabilities are subject to confirmation from parties.

10. In the Opinion of the Board, 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 in the financial statement.

11. No revaluation of fixed assets has been made since the date of incorporation of the Company.

12. There were no manufacturing activities of the Company during the period 2010-11.

13. In the opinion of the Management, the Provident Fund and ESI Acts are not yet applicable to the Company.

14. No Provisions has been made in respect of leave encashment and leave travel allowances.

15. Closing Stock of Equity Shares as on 31st March, 2011 are being valued at cost or market value, which ever is lower.

16. Segment Reporting :

The Segment wise details as per Accounting Standard 17 are not applicable as there are no separate segments.

17. Inventories.

Inventories are valued at the lower of cost and net realizable value. Cost is determined on a first in first out basis and includes all applicable overheads in bringing the inventories to their present location and condition. Excise Duty arising on finished goods and Customs Duty on imported raw materials in stock (excluding stocks in the bonded warehouse) is treated as part of the cost of inventories

18. Borrowing Costs.

Borrowing costs that are attributable to the acquisition and construction of qualifying assets are capitalized as a part of the cost of the assets. Other borrowing costs are recognized as an expense in the year in which they are incurred.

19. Deferred Tax

Pursuant to the Accounting Standard (AS-22) on "Accounting for Taxes on Income" issued by the Institute of Chartered Accountants of India having been made mandatory, the Company has valued the various elements of tax computation to determine whether any deferred tax asset or liability needs to be recognized. In our opinion there are no deferred tax assets or liability.

20. Related Party Disclosures

Related Party Disclosure as required by AS-18 "Related Party Disclosure" are given below:

a. Individuals owing directly or indirectly an interest in the voting power that gives them control or significant influence : NONE

b. Key Management Personnel :

Bharath Phalanetra - Whole time Director

c. Related Parties and nature of Relationship : Associate Concerns

22. The additional information pursuant to Schedule VI Part II of The Companies Act, 1956 are not applicable to the Company.

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Mar 31, 2010

1. Previous years Figures:

The Previous years figures have been recast / restated, wherever necessary to confirm to current period classification.

2. Share Capital:

The Company has at present, only one class of shares i.e. Equity Shares.

3. Fixed Assets:

The company does not have any Fixed Assets.

4. Loans and Advances:

Advances recoverable in cash, kind or value to be received are primarily towards prepayments for value to be received. Advance income tax represents payments made towards tax deducted at source. Advances amounting to Rs.698.55 Lakhs paid to various parties are towards the purchase of Land and Plots, required for the infrastructure and land development activities to be carried out by the Company and Company is yet to enter into agreement with the parties concerned.

5. Treatment of Contingent Liabilities:

Contingent Liabilities are disclosed by way of note to the Balance Sheet, Provision is made in accounts for those liabilities which are likely to materialize after the period end and having effect on the position stated in the Balance Sheet as at the period end.

6. Foreign Exchange: NIL

7. Expenditure on employees in respect of salary not less then Rs. 6,00,000/- per year or Rs. 50,000/- per month when employed for the part of the year Rs. NIL.

8. Contingent liabilities which can be reasonably ascertained are provided for, if in the opinion of the company the future outcome may be detrimental to the company.

9. The Provisions of Gratuity, as explained to us, will be provided in respect of Employees as and when they become eligible under the payment of Gratuity Act, 1972.

10. The Balance of Sundry Debtors, Advances, bank balances and Current Liabilities are subject to confirmation from parties.

11. In the Opinion of the Board, 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 in the financial statement.

12. No revaluation of fixed assets has been made since the date of incorporation of the Company.

13. There were no manufacturing activities of the Company during the period 2009-2010.

14. In the opinion of the Management, the Provident Fund and ESI Acts are not yet applicable to the Company.

15. No Provisions has been made in respect of Gratuity, leave encashment and leave travel allowances.

16. Closing Stock of Equity Shares as on 31st March, 2010 are being valued at cost or market value, which ever is lower.

17. Segment Reporting:

The Segment wise details as per Accounting Standard 17 are not applicable as there are no separate segments.

18. Fixed Assets The company does not have any fixed assets.

19. Inventories.

Inventories are valued at the lower of cost and net realizable value. Cost is determined on a first in first out basis and includes all applicable overheads in bringing the inventories to their present location and condition. Excise Duty arising on finished goods and Customs Duty on imported raw materials in stock (excluding stocks in the bonded warehouse) is treated as part of the cost of inventories

20. Borrowing Costs.

Borrowing costs that are attributable to the acquisition and construction of qualifying assets are capitalized as a part of the cost of the assets.

Other borrowing costs are recognized as an expense in the year in which they are incurred.

21. Deferred Tax

Pursuant to the Accounting Standard (AS-22) on "Accounting for Taxes on Income" issued by the Institute of Chartered Accountants of India having been made mandatory, the Company has valued the various elements of tax computation to determine whether any deferred tax asset or liability needs to be recognized. In our opinion there are no deferred tax assets or liability

23. Related Party Disclosures

Related Party Disclosure as required by AS-18 "Related Party Disclosure" are given below:

a. Individuals owing directly or indirectly an interest in the voting power that gives them control or significant influence: NONE

b. Key Management Personnel:

Bharath Phalanetra - Whole time Director

c. Related Parties and nature of Relationship : Associate Concerns

Sl. No. Category Name of the concern

1 Associate Kr anion Technologies Pvt. Ltd.

25. The additional information pursuant to Schedule VI Part II of The Companies Act, 1956 are not applicable to the Company.