Exhicon Events Media Solutions Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

2.17 PROVISIONS AND CONTINGENT LIABILITIES:

Provision: Provision are recognized when there is a present
obligation as a result of a past event, it is probable that an
outflow of resources embodying economic benefits will be
required to settle the obligation and there is a reliable estimate
of the amount of obligation.

Provision is measured at the best estimate of the expenditure
required to settle the present obligation at the Balance Sheet
date and is not discounted to its present value.

Contingent Liabilities: Contingent Liabilities are disclosed when there is a possible obligation arising from past events, the
existence of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly
within the control of the company or a present obligation that arises from past events where it is either not probable that an
outflow of resources will be required to settle or a reliable estimate of the amount cannot be made.

2.18 CASH FLOW STATEMENT

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the
effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash
flows from operating, investing and financing activities of the Company are segregated based on the available information.

2.19 Previous Year''s Figures Have Been Regrouped And Rearranged Wherever Necessary So As To Confirm To This Year''s
Presentation.

1. The company has declared and paid dividend of ?0.15 per equity share for the financial year 2024-25, which was approved by the shareholders at
the Annual General Meeting.

2. During the year the Company has made total preferential allotment of 18,04,000 Share warrants of which 40,000 share face value of Rs.10 aper
equity share with a premium of Rs. 285 per equity share dated 12.05.205 and 17,64,000 Share face value Rs. 10 per equity share with a premium of
Rs. 305 per equity share.

3. During the year the Company has made call for preferential Share warrants, of which 25% of the warrant amount is received against allotted
warrants. The price per share warrant is Rs. 315.

1. These are the entities of which the businesses got merged during the year, the net of Cost with actual Gain or less will be
adjusted through Goodwill and Reserve as the case may be .

2. These are the entities which are Restructured during the year, the net of Cost with actual Gain or less will be adjusted
through Goodwill and Reserve as the case may be in subsequent year.

3. This is shown as investment in Land after actual registration it will be transfer to Fixed Assets

NOTE:29: Book Debt Statement

The Company has borrowings from banks or financial institutions on the basis of security of current assets and monthly returns or statements of current assets
filed by the Company with banks or financial institutions are in agreement with the books of accounts.

NOTE: 30: Corporate Social Responsibility:

The Company has complied with the provisions of Section 135 of the Companies Act, 2013 and the details of the expenditure are as follows:

NOTE: 31: Immovable Property Not Held In Company''s Name

The company shall provide the details of all the immovable property(other than properties where the company
is the lessee and the lease agreement are duly executed in favour of the lessee) whose title deeds are not held in
the name of the company in format given below and where such immovable property is jointly held with others ,
details are required to be given to the extent of the company''s share

Note: 32: Details Of Benami Property

Where any proceedings have been initiated or pending against the Company for holding any Benami Property under
the Benami Transactions ( Prohibitions) Act, 1988 and the rules made thereunder , the company shall disclose the
details ,amount,of such property.

Note: 33: Registration Of Charges or Satisfaction with Registrar of Companies

Where any charges or satisfaction yet to be registered with ROC beyond the statutory period, details and reasons
shall be disclosed by the Auditor in the Notes to Accounts

Note: 34: Undisclosed Income

The Copmpany shall disclosed of that transaction which were not recorded in the books of accounts or that has been
surrendered or disclosed as income suring the year in the tax assessments.

Note: 35: Details of Crypto / Virtual Currency

Where the company hasc traded or investef in Crypto currency or Virtual Currency during the financial year , then
auditor need to disclose its profit or loss on trasction or amount of currency etc in the notes of accounts.

2.17 Provisions and Contingent Liabilities:

Provision: Provision are recognized when there is a present obligation as a result of a past event, it is probable that an outflow of
resources embodying economic benefits will be required to settle the obligation and there is a reliable estimate of the amount of
obligation.

Provision is measured at the best estimate of the expenditure required to settle the present obligation at the Balance Sheet date and
is not discounted to its present value.

Contingent Liabilities: Contingent Liabilities are disclosed when there is a possible obligation arising from past events, the existence
of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the
control of the company or a present obligation that arises from past events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of the amount cannot be made.

2-18 Cash Flow Statement

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the
effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows
from operating, investing and financing activities of the Company are segregated based on the available Information.

.182.1 Previous year''s figures have been regrouped and rearranged wherever necessary so as to confirm to this year''s presentation.

For Piyush Kothari & Associates For and on behalf of the Board of Directors

Chartered Accountants Exhicoti Events Media Solutions Limited

Firm Registration No 140711W CIN : L74990MII2010PLC208218

Piyush Mahesh Kumar Kothari Mohammad Quaim Syed Padma Mishra

Partner Managing Director Whole-Time Director

Date-12 May 2025 DIN: 03163591 DIN: 07668700

UDIN- 25158407BMJCAR9910
Place: Ahmedabad

Date: 12.05.2025 SushilShah PranjulJain

Chief Financial Company Secretary

Officer

(C)The Company has only one class of equity shares having a par value of Rs/- per share. Each holder of equity shares is entitled to one vote per share. The holders of Equity Shares are entitled to receive dividends as declared from time to time. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

NOTE: 32: Contingent Liability & Capital Commitments

a) Company do/ do not have any Contingent Liability for the year under review.

b) Company do / do not have any Capital Commitments for the year under review.

NOTE: 33: Segment Reporting

The geograpical segment of the comnpany is the primary the reporting segment ie operating in India and the business segment is the secondary segment.

NOTE: 34 : Corporate Social Responsbility

Where Compoany falls under the provision of section 135 Of the companies Act, 2013 i.e. CSR Provision , then Auditor needs to give disclosure about its nature, amount spent or expenditure incurred etc in the Notes of Accounts.

NOTE: 35 : Immovable Property Not Held In Company''s Name

The company shall provide the details of all the immovable property(other than properties where the company is the lessee and the lease agreement are duly executed in favour of the lessee) whose title deeds are not held in the name of the company in format given below and where such immovable property is jointly held with others , details are required to be given to the extent of the company''s share

Note: 36: Details Of Benami Property

Where any proceedings have been initiated or pending against the Company for holding any Benami Property under the Benami Transactions ( Prohibitions) Act, 1988 and the rules made thereunder , the company shall disclose the details ,amount,of such property.

Note : 37: Registration Of Charges or Satisfaction with Registrar of Companies

Where any charges or satisfaction yet to be registered with ROC beyond the statutory period, details and reasons shall be disclosed by the Auditor in the Notes to Accounts

Note : 38: Undisclosed Income

The Copmpany shall disclosed of that transaction which were not recorded in the books of accounts or that has been surrendered or disclosed as income suring the year in the tax assessments.

Note : 39: Details of Crypto / Virtual Currency

Where the company hasc traded or investef in Crypto currency or Virtual Currency during the financial year , then auditor need to disclose its profit or loss on trasction or amount of currency etc in the notes of accounts.

b) Terms/rights attached to equity shares

The Company has only one class of equity shares having a par value of Rs.10 per share. Each holder of equity shares is entitled to one vote per share. The company has not declared any dividend during the year.

In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of any preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.