Cadsys (India) Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

Mar 31, 2025

H. Provisions and Contingencies :

A provision is recognized when there is a present obligation as a result of past event, for which it is probable that an
outflow of resources will be required to settle the obligation and in respect of which reliable estimate can be made.

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. Where there is a possible obligation or a present obligation in respect of
which the likelihood of outflow of resources is remote, no provision or disclosure is made.

(c) Rights, preferences and restrictions attached to shares

Equity shares: The Company has one class of equity shares having a par value of Rs 10 per share. Each shareholder is
eligible for one vote per share held. 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. The
dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual
except in case of interim dividend.

shares reserved for issue under options and contracts/commitments for the sale of shares/disinvestment, including the
terms and amounts

The Company issued 25,00,000 (Twenty-Five Lakhs) convertible warrants at an issue price of Rs. 50 (Rupees Fifty only) per
warrant, consisting of a face value of Rs. 10 (Rupees Ten only) and a premium of Rs. 40 (Rupees Forty only). An amount of Rs.
12.50 per warrant was received in March 2023, with the balance received in August 2024. Upon receipt of the full
consideration, the warrants were converted into equity shares of the Company, for which trading and listing approval was
subsequently obtained from the NSE.

30. Property, Plant and Equipment

Property, Plant and Equipment represent a significant proportion of the asset base of the company. The changes in
respect of periodic depreciation is derived after determining an estimate of an asset’s expected useful life and the
expected residual value at the end of its life. The useful lives and residual values of Company’s assets are determined
by the management at the time the asset is acquired and reviewed periodically, including at each financial year end.
The lives are based on historical experience with similar assets as well as anticipation of future events, which may
impact their life, such as changes in Technology.

(a) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of
the reporting period showing additions, disposals, acquisitions through business combinations, amount of
change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class
of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment
losses/reversals shall be disclosed separately.

(b) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of
the reporting period showing additions, disposals, acquisitions through business combinations, amount of
change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class
of intangible assets) and other adjustments and the related depreciation and impairment losses or reversals
shall be disclosed separately.

37. Corporate Social Responsibility Expenditure

As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spent at least 2%
of its average net profit for the immediately preceding three financial years on Corporate Social Responsibility (CSR)
activities. The areas for CSR activities are education of hunger and malnutrition, promoting education, art and culture,
healthcare, destitute care and rehabilitation, environment suitability, disaster relief, Covid-19 relief and rural development
projects.

The Company is not required to incur any CSR expenditure for the financial year 2024-25, as it does not exceed the
thresholds prescribed under Section 135 of the Companies Act, 2013. Accordingly, the provisions relating to CSR are not
applicable to the Company for the said financial year.”

42. There were no overdue amounts payable, to Small Scale Industrial Undertakings (MSME) as on March 31, 2025.

43. Previous year figures have been regrouped, recast and rearranged wherever necessary to correspond with the Current
Year’s Figures. Previous Year’s Figures for Cash Flow Statement are drawn as Cash Flow Statement for the year ended
March 31, 2025 under Companies Act, 2013.

44. Paise have been rounded off to the nearest Lakh.

As per our report of even date

^{For DARApANEN|} & ^C°. For and on behalf of the Board of Directors

Chartered Accountants, CADSYS (INDIA) LIMITED

Firm Registration Number: 000685S

Sd/-

Sree Rama Chandra Murthy .Ch

^Partner Sd/- Sd/-

^Membership l\l°. ²³³⁰¹⁰ _{N C V Rangachama N C Padmaja}

UDIN: 25233010BMIABI4486 _M '' '' _i D- _t ^y C/ -f _f ^J _Off

Managing Director Chief Finance Officer

DIN: 01067596 DIN: 01173673

Place : Hyderabad
Date : May 30, 2025

---

Mar 31, 2024

ii) Contingent liabilities: (Rs in La^s)
	S.No	Particulars	2023-24	2022-23
	1	Outstanding Corporate Guarantees	Nil	Nil

30. Property, Plant and Equipment

Property, Plant and Equipment represent a significant proportion of the asset base of the company. The changes in respect of periodic depreciation is derived after determining an estimate of an asset''s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of Company''s assets are determined by the management at the time the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in Technology.

a) . A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the

reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.

b) . A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the

reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of intangible assets) and other adjustments and the related depreciation and impairment losses or reversals shall be disclosed separately.

31. Deferred Tax

Tax charged to Profit and Loss account is after considering deferred tax impact for the timing difference between accounting income and taxable income.

37. Corporate Social Responsibility Expenditure

As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spent at least 2% of its average net profit for the immediately preceding three financial years on Corporate Social Responsibility (CSR) activities. The areas for CSR activities are education of hunger and malnutrition, promoting education, art and culture, healthcare, destitute care and rehabilitation, environment suitability, disaster relief, Covid-19 relief and rural development projects.

The Provisions of Sec-135 Of the companies Act-2013, is not applicable to the company

42. There were no overdue amounts payable, to Small Scale Industrial Undertakings (MSME) as on 31st March, 2024.

43. The Company (''funding party'') written off Rs. 2,40,200/- capital contribution held as an investment in Cadsys Technologies LLP, due to lack of business opportunities in such LLP.

44. Previous year figures have been regrouped, recast and rearranged wherever necessary to correspond with the Current Year''s Figures. Previous Year''s Figures for Cash Flow Statement are drawn as Cash Flow Statement for the year ended 31st March, 2024 under Companies Act, 2013.

45. Paise have been rounded off to the nearest Lakh.

---

Mar 31, 2023

Of the above:

Mortagage Loan of 4.54 Cr Secured by way of DSL Abacus 8th Floow, situated at Uppal Kalsa Village, Uppal Mandal, Medchal - Malkajgiri District having a super buildup area of 10769 Sft, including common areas. Together with proportionate undivided share of land admeasuring 256.19 Sq. Yards. The rate of interest for the Facility shall be sum of the Repo Rate * Spread per annum, plus applicable statutory levy, if any (interest rate). For the first disbursement under the Facility, the applicable Repo Rate shall be the rate prevailing one Business Day preceding the date of the disbursement and for subsequent drals, the Repo Rate prevailing for the Facility shall be applicable as on date the Repo Rate is 4.00% and Spread is 5.20% and applicable interest Rate is 9.20%.

Of the above*

Over Draft limit of Rs. 700 lacs Secured by way of Hypothecation of Equipment and floating charge on movable assets, book debts and personal guarantee given by the Managing Director, and Executive Director and Director of the Company & ''Collateral Security of Residential Plots admeasuring 2000 Sq Yds situated at Thimmayapalli, Keesara Mandal R.R.Dist, and Open Plots admeasuring 5230 Sq.Yds situated at Ghanpur Village, Toopran Mandal, Medak District and open plot No.11 admeasuring 773 Sq Yds and Open Plots admeasuring 7465 Sq Yds at Ghanpur Village, Toopran Mandal, Medak Dist. and open Plots admeasuring 2311 Sq Yds situated at Yawapoor Village, Toopran Mandal, Medak District.

25. Capital Commitments and Contingent Liabilities not provided for in respect of: (i) Estimated amount of unexecuted capital contracts : (Rs. in Lakhs)
S.No	Particulars	2022-23	2021-22
1	Unexecuted Capital Contracts	Nil	Nil
ii) Contingent liabilities:			(Rs. in Lakhs)
S.No	Particulars	2022-23	2021-22
1	Outstanding Corporate Guarantees	Nil	Nil

29. Property, Plant and Equipment

Property, Plant and Equipment represent a significant proportion of the asset base of the company. The changes in respect of periodic depreciafion is derived after determining an esfimate of an asset''s expected useful life and the expected residual value at the end of its life. The useful lives and residual values of Company''s assets are determined by the management at the fime the asset is acquired and reviewed periodically, including at each financial year end. The lives are based on historical experience with similar assets as well as anficipafion of future events, which may impact their life, such as changes in Technology.

(a) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.

(b) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of intangible assets) and other adjustments and the related depreciation and impairment losses or reversals shall be disclosed separately.

30. Deferred Tax

Tax charged to Profit and Loss account is after considering deferred tax impact for the timing difference between accounting income and taxable income.

36. Details of Benami Property held:

There were neither any proceedings initiated nor any pending litigations against the Company during the period.

37. Wilful Defaulter:

The company has not been declared as wilful defaulter by any Bank or any financial institution during the period.

38. Relationship with Struck off Companies

There were no such transactions with companies struck off under section 248 of the Companies Act, 2013.

39. Registration of Charges or Satisfaction With Registrar Of Companies (ROC):

There were no pending registration of charges or satisfaction with registrar of companies.

40. Compliance with number of layers of companies:

The Company have Subsidiary Companies in India and abroad as prescribed under clause(87) of section 2 of the companies Act,2013.

41. Corporate Social Responsibility Expenditure

As per Section 135 of the Companies Act, 2013, a company, meeting the applicability threshold, needs to spent at least 2% of its average net profit for the immediately preceding three financial years on Corporate Social Responsibility (CSR) activities. The areas for CSR activities are education of hunger and malnutrition, promoting education, art and culture, healthcare, destitute care and rehabilitation, environment suitability, disaster relief, Covid-19 relief and rural development projects.

The Provisions of Sec-135 Of the companies Act-2013, is not applicable to the company.

46. There were no overdue amounts payable, to Small Scale Industrial Undertakings (MSME) as on 31^st March, 2023.

47. The Company (''Funding Party'') has paid 0.80 Lakhs during Fy-2022-23 towards subscription of share capital of Cadsys Technology LLP.

48. Previous year figures have been regrouped, recast and rearranged wherever necessary to correspond with the Current Year''s Figures. Previous Year''s Figures for Cash Flow Statement are drawn as Cash Flow Statement for the year ended 31^st March, 2023 under Companies Act, 2013.

49. Paise have been rounded off to the nearest Lakh.

---

Mar 31, 2018

Note No. 29 Related Party Transactions:

a) Name of the related parties & relationship:

Party Name Relation

N.C.V. Rangacharya Key Managerial Person (Managing Director), Brother of N.C Padmaja.

N.C.Padmaja Whole time Director and CFO & Sister of N.C.V. Rangacharya

N.C. Madhavi Director, sister of Managing director and Whole time director

S.Nagarajan Director

B Shailaja Daughter of N C Padmaja, Director

... Enterprises over which Key managerial personnel has significant influence and

Apex Engineers (India) Pvt Ltd

Wholly owned Subsidiary.

Enterprises over which Key managerial personnel has significant influence and Apex Advanced Technology LLC USA .Wholly owned Subsidiary.

Enterprises over which Key managerial personnel has significant influence and Cadsys technologies owned Subsidiary.

Compusonic Technologies Enterprises over which Key managerial personnel has significant influence.

i Power Four Technologies Pvt Ltd Enterprises over which Key managerial personnel has significant influence.

Cadsys Technologies LLP Wholly owned Subsidiary

30. There were no overdue amounts exceeding C1,00,000/- each, which age outstanding for more than 30 days payable to Small Scale Industrial Undertakings as on 31st March, 2018.

31. Paisa have been rounded off to the nearest rupees.

32. Previous year figures have been regrouped, recast and rearranged wherever necessary to correspond with the Current Year’s Figures. Previous Year’s Figures for Cash Flow Statement are drawn as Cash Flow Statement for the year ended 31st March, 2018 under Companies Act,2013.

33. Other Particulars: Nil