12. Provision, Contingent Liabilities and Contingent Assets
Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a
result of past events and it is probable that there will be an outflow of resources.
C. NOTES ON ACCOUNTS
1. The financial statements including financial information have been prepared after making such regroupings and
adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount
reported in the financial statements/information may not necessarily be same as those appearing in the respective audited
financial statements for the relevant years.
2. Post Employment Benefits:
The Company has not valued its obligations related to Gratuity for F.Y. 2023-24
3. Segment Reporting
The Company at present is engaged in the IT Services & Printing Services which constitutes a two-business segment. In
view of above, disclosure as required by AS -17 are provided in Note No. 2.27.
As per our report of even date For and on behalf of the Board of Directors
Ekennis Software Service Limited
For A Y & Company
Firm Registration No. 020829C
Chartered Accountants Sd/- Sd/-
Manisha Sharma Ruchita Joshi
Chairman & Managing Director Non-Executive Director
Sd/- DIN: 08377458 DIN: 09366575
CA Arpit Gupta
Partner
Membership No. 421544 Sd/-
UDIN: 24421544BKFPKK6727 Tejaswi Agarwal
Place: Bengaluru Company Secretary cum Compliance Officer
Date: 28.05.2024
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