o. Provisions & contingent liabilities
The Company creates a provision where there is present obligation as a result of past event that
probably requires an outflow of resources and a reliable estimate can be made of the amount of
the obligation. A disclosure for a 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. When there
is a possible obligation or a present obligation in respect of which the likelihood of outflow of
resource is remote, no provision or disclosure is made.
p. Cash and cash equivalents
The Company considers all highly liquid financial instruments, which are readily convertible into
know amounts of cash that are subject to an insignificant risk of change in value and having original
maturities of three months or less from the date of purchase, to be cash equivalents. Cash and cash
equivalents consist of balance with banks which are unrestricted for withdrawal and usage.
q. Financial assets at fair value through other comprehensive income
Financial assets are measured at fair value through other comprehensive income if these financial
assets are held within a business whose objective is achieved by both collecting contractual cash
flows that give rise on specified dates to solely payments of principal and interest on the principal
amount outstanding and by selling financial assets.
The Company has made an irrevocable election to present in other comprehensive income
subsequent changes in the fair value of equity investments not held for trading.
r. Financial assets at fair value through profit or loss
Financial assets are measured at fair value through profit or loss unless it is measured at amortized
cost or at fair value through other comprehensive income on initial recognition. The transaction
costs directly attributable to the acquisition of financial assets and liabilities at fair value through
profit or loss are immediately recognized in profit or loss.
s. Financial liabilities
Financial liabilities are measured at amortized cost using the effective interest method.
t. Equity instruments
An equity instrument is a contract that evidences residual interest in the assets of the company
after deducting all of its liabilities.
u. Intangible assets
Intangible assets purchased are measured at cost or fair value as of the date of acquisition, as
applicable, less accumulated amortization and accumulated impairment,
Notes.........."39”
Earnings per share
Basic earning per share has been calculated by dividend profit for the year attributable to equity
shareholders by the weighted average number of equity shares outstanding during the year. The
company has not issued any potential equity shares and accordingly, the basic earning per share and
diluted earning per share are the same. Earning per share has been calculated as under:
Notes.........."40”
Sundry Debtors and Creditors & advance are subjected to confirmation by the respective parties.
Necessary Adjustments in account will be made in the year in which discrepancy, if any, may be
noticed.
Notes.........."41”
Sundry Loan & Advances and other assets are, in the opinion of management stated at the amount
realizable in the ordinary course of business and provision for all known and determined liabilities
are adequate and not in excess of the amounts reasonably required.
Notes.........."42”
Figures have been rounded off to the Hundreds.
Notes.........."43”
Previous year figures have been regrouped / reclassified wherever necessary.
For Govind Prasad and Co For and on behalf of the Board
Chartered Accountants
SD/-
Govind Prasad
Partner
Membership No. 047948 SD/- f.^-
Sumeet Mehra Dhirai Mehra
Firm Registration No. 114360W
Director Director
DIN:00342934 DIN:01409010
Place: Mumbai
Date: 30th May 2025
SD/- SD/-
Paridhi Somani Priyanka Mankame
Company Secretary CFO
Place: Mumbai
Date: 30th May 2025
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