P) Provisions and Contingent Liabilities
The Company recognises a provision when there is a present obligation as a result of a past event, it is probable that an out¬
flow of resources will be required to settle the obligation and in respect of which reliable estimate can be made.
Provisions for breakage and expiry
Cost of return on account of breakage and expiries are estimated on the basis of past experience. Provision is made in re¬
spect of cost for breakage and expiries in the year of sale of goods.
Contingencies
A disclosure for 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 and the likelihood of out¬
flow of resources is remote, no provision or disclosure is made.
•Research and development
Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and under¬
standing, is recognised in the Statement of Profit and Loss as and when incurred.
The development activities undertaken by the company are subject to technical, regulatory and other uncertainties, such
that, in the opinion of management, the criteria for capitalization are not met prior to obtaining in marketing approval by the
regulatory authorities in markets. Internal development costs that do not meet these criteria are therefore expensed as and
when incurred.
R) Earnings per share
Basic earnings per share is calculated by dividing the profit attributable to owners of the Company by the weighted average
number of equity shares outstanding during the financial year. The weighted average number of equity shares outstanding
during the period and for all periods presented is adjusted for events, such as bonus shares, other than the conversion of
potential equity shares that have changed the number of equity shares outstanding without a corresponding change in
resources
For the purpose of calculating diluted earnings per share, diluted earnings per share adjusts the figures used in the determi¬
nation of basic earnings per share to take into account the after income tax effect of interest
and other financing costs associated with dilutive potential equity shares, and the weighted average number of additional
equity shares that would have been outstanding assuming the conversion of all dilutive potential equity shares.
S) Cash and Cash Equivalents
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short term (with an original maturity of
three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of
cash and which are subject to an insignificant risk of changes in value.
4) Recent Pronouncements
Ministry of Corporate Affairs (“MCA") notifies new standards or amendments to the existing standards under Companies (In¬
dian Accounting Standards) Rules as issued from time to time. For the year ended March 31,2025, MCA has notified Ind AS
- 117 Insurance Contracts and amendments to Ind AS 116 - Leases, relating to sale and leaseback transactions, applicable
to the Company w.e.f. April 1,2024. The Company has reviewed the new pronouncements and based on its evaluation has
determined that it does not have any significant impact in its financial statements.
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Ci:h iiI:hii.iii -h Aer, 30 I 3-
Note - 53
There are no Benami properties held by the Company. Also, there has been no proceedings 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.
Note - 54
The Company has not traded or invested in Crypto currency or Virtual currency during the financials
year.
Note - 55
There are no transactions which are recorded in the books of account which have been surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961
Note - 56
The Company has not advanced or loaned or invested (either from borrowed funds or share premium
or any other source of funds) to other person(s) or entity(ies), including foreign entities
(Intermediaries) with the understanding that the intermediary shall whether directly or indirectly lend
or invest in other persons or entities identified in any manner whatsoever by or behalf of the Company
(Ultimate Beneficiaries) or provide any guarantee, security or like on or behalf of the Ultimate
Beneficiaries.
The Company has not received any funds from any person(s) or entity(ies), including foreign entities
(Funding Party) with the understanding whether directly or indirectly lend or invest in other persons
or entities identified in any manner whatsoever by or behalf of the Company (Ultimate Beneficiaries)
or provide any guarantee, security or like on or behalf of the Funding Party (Ultimate Beneficiaries) or
provide any guarantee, security or like on or behalf of the Ultimate Beneficiaries.
Note - 57
The standalone financial statements were authorised for issue in accordance with a resolution passed
of the Board of Directors in its meeting held on May 30, 2025.
Note - 58
The company does not have any charges or satisfaction which is yet to registered with ROC beyond
statutoiy period
Note - 59
Each entity in the Group has complied with the number of layers prescribed under clause (87) of
section 2 of the Companies Act, 2013 read with Companies (Restriction on number of Layers) Rules,
2017
Note - 60
There are no approved schemes or arrangements which has been approved by the competent authorirty
in terms of section 230 to 237 of Companies Act, 2013
1
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