j) PROVISIONS AND CONTINGENT LIABILITIES

A provision is recognized when the Company has a present obligation as a result of past
event and it is probable that an outflow of resources will be required to settle the
obligation, in respect of which a reliable estimate can be made. Provisions are not
discounted to present value and are determined as best estimates required to settle the
obligation at the balance sheet date. Contingent Liability is disclosed in case of

(i) A present obligation arising from past events, when it is not probable that an
outflow of resources will be required to settle that obligation;

(ii) A present obligation when no reliable estimate is possible; and

(iii) A possible obligation arising from past events where the probability of outflow of
resources is remote.

Contingent Assets are not recognized in the financial statements.

k) BORROWING COST

Borrowing cost includes interest incurred in connection with arrangement of borrowings
to the extent they are regarded as an adjustment to the interest cost.

NOTES TO ACCOUNTS:

1. The balances of Trade Receivables, Short Term Loans & Advances are subject to confirmation.

2. Additional information as required under schedule III of the Companies Act, 2013.

3. Quantitative figures are not provided because of the nature of the business and the multi
various items invested.

4. The Company has not received any intimation from 'Suppliers' regarding their status under
the Micro, Small and Medium enterprises Development Act, 2006 and hence disclosures, if
any relating to amounts unpaid as at the year end together with interest paid/ payable as
required under the Act have not been given.

8. Expenditure in Foreign Exchange - NIL

9. Segment Reporting: As the Company is engaged only in the trading of agro business & women
hygiene & safety Segment during the year, business segment reporting is not applicable.
Geographic Revenue is allocated based on the location of the Customer. Therefore no separate
disclosures are required there under.

9. Earnings in Foreign Exchange - NIL

10. Figures are rounded off to nearest rupee in Lakhs.

For V A S G & ASSOCIATES for and on behalf of the board

Chartered Accountants For Times Green Energy (India) Ltd

Firm Reg.No:006070S

G.S. SRIDHAR Vani Kanuparthi Sripati Susheela

Partner Managing Director Director

M. No: 026878 DIN : 06712666 DIN : 08941193

UDIN: 25026878BMHZKH5254

Place: Hyderabad
Date: 23-05-2025

Srinivas Kanuparthi G V Nagendra Babu

Chief Executive Officer Chief Financial Officer

Abhishek Reddy Rachur
Company Secretary