2.7 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 resource embodying economic benefits will be require to settle the obligation and a reliable estimate can be made of the
amount of the obligation. Provisions are not discounted to their present value and are determined based on the best
estimate required to settle the obligation at the reporting date. These estimates are reviewed at the end of each reporting
date and adjusted to reflect the current best estimates.

2.8 Earnings per Share

Basic Earnings per Share is computed by dividing the net profit after tax by weighted average number of equity shares
outstanding during the year. Diluted Earnings per Share is computed by dividing net profit after tax by the weighted average
number of equity shares considered for deriving basic earnings per share and also the weighted average number of equity
shares that could have been issued upon conversion of all dilutive potential equity shares.

2.9 Depreciation and Amortisation

Depreciation is provided on ‘Written Down Value Method’ in accordance with the rates and other conditions laid down in
Schedule- II of the Companies Act, 2013. The calculation of deprecation is made on annual basis including in case of additions

or sale of property, plant & equipment during the year.
f

2.10 Property, plant and equipment

Property, plant and equipment are carried at the cost of acquisition or construction less accumulated depreciation. The cost
of property, plant and equipment includes non-refundable taxes, duties, freight and other incidental expenses related to the
acquisition and installation of the respective assets.

Depreciation on PPE, including assets taken on lease, other than freehold land is charged based on Written Down Value
method on an estimated useful life as prescribed in Schedule II to the Companies Act, 2013. The useful life of asset taken into
consideration as per Schedule II for the purpose of calculating depreciation is as follows: -

#VALUE! No layers of companies has been established beyond the limit .

#VALUE! The Company did not have any long- term contracts including derivative contracts for which there were any material foreseeable losses.

#VALUE! The company does not have transactions with the companies struck off under section 248 of Companies Act ,2013.

#VALUE! The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

#VALUE! The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

#VALUE! The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

#VALUE! The financial statements were approved for issue by the board of directors on 22nd May 2025.

#VALUE! Figures have been rounded off to the nearest thousands of rupees.

#VALUE! The Company has not any such 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 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

#VALUE! Figures in brackets indicate negative (-) figures.

#VALUE! Previous year’s figures have been re- arranged or re- grouped wherever considered necessary.

Signed for the purpose of Identification

FOR V. N. PUROHIT & CO. For and on behalf of the Board of Directors of

Chartered Accountants cIN: L46209DL2015PLC275150

Firm Regn. 304040E

O.P. Pareek Pawan Mittal Swati Jain

Partner Director Director

Membership No. 014238 DIN:- 00749265 DIN:- 09436199

UDIN:25014238BM JMBR2328 I-19, Sector-13 3-A,118/8 Nehru Nagar

Sai Apartment, Rohini Near Nasirpur Fhatak

Nehru Nagar,Ghaziabad

Place: New Delhi Delhi-110085 Uttar Pradesh-201001

Date: 22nd May 2025

Anshu Aggarwal Pallavi Sharma

CFO & CEO Company Secretary

PAN-ACKPA7147A PAN-CXEPS9389B

Flat No-899 GH-13 House No- 352/2 Near

Paschim Vihar, West S.d. modern school,

Delhi-110087 Panipat Haryana-132103