o Provisions, Contingent liabilities and Contingent assets
A provision is recognised when the Company has a present obligation as a result of past event and itis probable that
an outflow of resources will be required to settle the obligation, in respect of which reliable estimate can be made.
Provisions (excluding retirement benefits and compensated absences) are not discounted to its present value and are
determined based on best estimate required to settle the obligation at the balance sheet date. These are reviewed at
each balance sheet date and adjusted to reflect the current best estimates. Contingent liabilities are not recognised in
the financial statements. A contingent asset is neither recognised nor disclosed in the financial statements.
(ii) Rights, preferences and restrictions attached to shares
Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The
dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual
General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to
receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their
shareholding.
General Description of the Plan
The Entity operates gratuity plan through a trust wherein every employee is entitled to the benefit equivalent to fifteen days
salary last drawn for each completed year of service. The same is payable on termination of service or retirement, whichever
is earlier. The benefit vests after five years of continuous service. In case of some employees, the Entity's scheme is more
favourable as compared to the obligation under Payment of Gratuity Act, 1972.
37 Title deeds of Immovable Property not held in the name of the Company
The company holds all the immovable property in its name.
38 Details of Benami Property held
The company does not have any Benami property, where any proceedings have been initiated or pending against the
company for holding any benami property under The Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the
rules made thereunder.
39 Wilful Defaulter
The company is not declared as wilful defaulter by any bank or financial Institution or other lender.
40 Relationship with Struck off Companies
The company does not have any transaction with the companies struck off under section 248 of the Companies Act, 2013
or section 560 of Companies Act, 2013.
41 Registration of Charge
The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory
period.
42 Compliance with number of layers of comapanies
The Company has complied with the number of layer prescribed under clause (87) of section 2 of the Act read with
Companies (Restriction on Number of Layers) Rules, 2017.
44 Undisclosed Income
The company has no 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 survery or
any other relevant provision of the Income Tax Act, 1961) unless there is immunity for disclosure under any scheme.
45 Details of Crypto Currency
The company has not traded or invested in Crypto currency or Virtual Currency durning the reporting periods.
46 Capital Work-in-Progress Ageing Schedule
As there is no capital-work-in progress as on balance sheet dates, disclosure/reporting with respect to ageing of the same
is not applicable during the periods under consideration.
47 Intangible Assets under Development Ageing Schedule
As there are no Intangible assets under development as on balance sheet dates, disclosure/reporting with respect to
ageing of the same is not applicable during the period under consideration
48 Scheme of arrangements
There is no Scheme of arrangements approved by the Competent Authority in terms of section 230 to 237 of the
Companies Act, 2013.
49 Utilisation of Borrowed funds and share premium
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) 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.
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) directly or indirectly lend or
invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ulitimate
Beneficiaries) or ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.
50 Revaluation of PPE and Intangible assets
The Company has not revalued its Property, Plant and Equipment and Intangible Asstes during the reporting period. The
disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the
Companies ( Registered Valuers and Valuation) Rules, 2017 is not applicable.
51 Audit Trails and Backup of Books and Papers
The company has used accounting software for maintaining its books of accounts for the financial period ending March
31, 2025 which has a feature of recording audit trail (Edit log) Facility. The Company has operated the said facility.
52 Regrouping/ Reclassification
Previous year's figures have been regrouped/rearranged wherever necessary to make them compareable with current
year figures.
53 Trade Receivable, Trade Payable, borrowings, Loan & Advance and Deposits
Balance of Trade Receivable, Trade Payable, Borrowings, Loan & Advance and Deposits are subject to confirmation.
54 Security of Current Assets Against Borrowings
The Company has not filed quarterly returns/statements of current assets with banks during the year. Accordingly, the
question of reconciliation of such statements with books of account does not arise.
As per our report of even date
For RATAN CHANDAK & CO LLP For and on behalf of the Board of
Chartered Accountants OneClick Logistics India Limited
Firm's Registration No. 108696W/W101028
Sd/- Sd/- Sd/- Sd/-
CA Jagadish Sate Rajan Shivram Mahesh Ashish Nayak
Partner Whole Time Managing Company
Membership No. 182935 07946637 07946644 AMIPN0609C
UDIN: 25182935BMIIAO4788
Place: Navi Mumbai Place: Mumbai
Date: 29/05/2025 Date:29/05/2025
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