Infinity Infoway Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

Mar 31, 2026

1.3.21 Provisions, Contingent Liabilities

Provisions are recognised when the Company has a present obligation (legal or
constructive) 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 a reliable
estimate can be made of the amount of the obligation. If the effect of the time value of
money is material, provisions arc discounted using a current pre-tax rate that reflects, when
appropriate, the risks specific to the liability.

Disclosure of contingent liability is made 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 out How of resources embodying economic benefits will be required to settle or a
reliable estimate of amount cannot be made.

1.3.22 Events after Reporting Date

Where events occurring after the Balance Sheet date provide evidence of condition
that existed at the end of reporting period, the impact of such events is adjusted within the
financial statements. Otherwise, events after the Balance Sheet date of material size or
nature arc only disclosed.

1.3.23 Non - Current Assets Held For Sales

Non-current assets are classified as held for sale if their carrying amount will be recovered
principally through a sale transaction rather than through continuing use and sale is
considered highly probable.

A sale is considered as highly probable when decision has been made to sell, assets arc
available for immediate sale in its present condition, assets arc being actively marketed and
sale has been agreed or is expected to be concluded within 12 months of the date of
classification.

Non-current assets held for sale are neither depreciated nor amortised.

Assets and liabilities classified as held for sale are measured at the lower of their
carrying amount and fair value less cost of sale and are presented separately in the Balance
Sheet.

1.3.24 Cash Flows Statement

Cash Flows Statements arc reported using the method set out in the Ind AS 7. “Cash
flow Statements”, whereby the Net Profit / (Loss) before tax is adjusted for the effects
of the transactions of a Non-Cash nature, any deferrals or accrual of past or future
operating cash receipts or payments and item of income or expenses associated with
investing or financing cash flows. The cash flow''s from operating, investing and
financing activities of the Company are segregated.

1.3.25 Cash and Cash Equivalents

Cash and cash equivalents comprise of cash on hand, cash at banks, short-term
deposits and short-term, highly liquid investments that are readily convertible to
known amounts of cash and which are subject to an insignificant risk of changes in
value.

(UiK humctrnMie* of diTumf benefit plans anil riilii associated sslth them:

Valuation oi defined benefit plan arc performed on certain ham xt of predetermined miuinpiiotw and other regulatory framework which may vary ova time. lhus. the Company is exposed to
various risk* in providing the above benefit plan* which we a» follow*

A \ctuarlal Rink:

It itherirl that benefit* will cost more tlian expected Thttean arise due to one of the following reason*

Atkeive Salary Growth F.xpcriencc

Salary hike* tliui tie higher than the assumed salary em ulation will mult into an increase in Obligation at a rote thai ii higher than expec ted

Variability in mortality rates If actual mortality rate* arc higher than assumed mortal its rate assumption than the Gratuity Benefit* will be paid earlier than expected. Since there n no condition of vesting
on the death benefit, the acceleration of cashflow will lead In un actuarial loss *>i gain depending on the relative \ aloe* of tbc assumed vilflry gtouih and discount rate

\ a liability in withdrawal rates If actual withdrawal rate* we higher than assumed withdrawal rate assumption ili.ui the Grain tty Benefit* will he paid ruiiirr than expected lhe impact of this -ill
depend on whether the benefits arc veiled as at the resignation date

8 Investment Kisk:

For funded plan* lhai ivls on insurer*, far managing the assets, the value of anszla certified bs tho insurer may not be the lair value of instruments backing the liability In »uclv caws, the present value of
the asset* n independent of the future discount raic I hi* can rewit m wide fluctuations in the net liability or rhe funded «tuiu» if there arc ugnd leant chances in the discount rale during the inter-
valuation penod

£ liOliillilLiMl

Employees with high rahuics nod long duration* or those higher in hierarchy. accumulate significant level ofbcooftl*. If some of web employee'', resign retire from tho company there cun be *tram on
:«e raanfluw-s.

0. Marker Risk:

Muriel nxk it acollective term lor risks that art related (o tbc changes .uid tlueluwtons of the financial market*. One ucUntfial assumption thul hn» a muter ml ettect i* the diacouni rate I tie discount
rate reflects tin: time value of money An maranc in dill count rate lead* to decrease in Defined Benefit Obligation of the plan benefits A vtw vcfvi Tin* assumption depend* on the yields on the
corptiraic/govcrnmcm bonds and hence the valuation of liability i> exposed to fine! mil ions in the yields as ai the valuation dale

LJ_£Xhl£!h«JiM^

Legislative ink is the tisk of increase in lhe plan liabilities or reduction m the plan assets due to change m the legislation regulation The govermnent may a mend the Payment of Gratuity Act thus
ittjuitiiig rhe companies to pay higher benefits to the employees Tins will directly affect the prevent value of the Defined Benefit Obligation and the Mine will have to he recognized immediately in
the year when any such amendment is effective

Note -45 - Additional regulatory information

A) The title deeds of immovable properties (other than properties where the Company is the lessee and the lease Agreements are
duly executed in favour of the lessee) arc held in the name of the Company.

B) The Company docs not have any investment property''.

C) The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets) and Intangible assets.

D) There are no loans or advances in the nature of loans are granted to Promoters. Directors. KMPs and their related parties (as
defined under Companies Act. 2013). cither severally or jointly with any other person, that are outstanding as on 31 st March. 2026:

(i) repayable on demand; or

(ii) without specifying any terms or period of repayment

E) No 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.

F) The company is not declared willful defaulter by any bank or financial institution or other lender.

G) I he company has not undertaken any transactions with companies struck off under section 248 of the Companies Act. 2013 or
section 560 of Companies Act. 1956.

H) No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies
Act. 2013.

I) The company has not advanced or loaned or invested funds (either borrowed binds or share premium or any other sources or kind
of funds) to any other person(s) or cntity(ies). including foreign entities (Intermediaries) with the undrstanding (whether recorded in
writing or otherwise) that the Intermediary shall directly or indirectly lend or invest in other persons or entities identified in any
manner whatsoever (Ultimate Beneficiaries) by or on behalf of the company or provide any guarantee, security or the like to or on
behalfofthe Ultimate Beneficiaries.

J) The company has not received any fund from any person(s) or eniity(ies). including foreign entities (Funding Party) with the
understanding (whether recorded in writing or otherwise) that the company shall directly or indirectly lend or invest in other persons
or entities identified in any manner whatsoever (Ultimate Beneficiaries) by or on behalf of the Funding Party or prov ide any
guarantee, security or the like on behalf of the Ultimate Beneficiaries.

K) No transactions has been surrendered or disclosed as income during the year in the tax assessment under the Income Tax Act.
1961. There are no such previously unrecorded income or related assets.

L) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

M) The Provision of Section 135 of the Companies Act 2013 in relation to Corporate Social Responsibility are applicable to the
Company during Ihe period and hence reporting under this clause is applicable.

N) The Company has one subsidiary as at March 31. 2026. In our opinion and according to the information and explanations given
to us. the Company has complied with the provisions relating to the restriction on the number of layers of subsidiaries as prescribed
under Section 2(87) of the Companies Act. 2013 read with the Companies (Restriction on Number of Layers) Rules. 2017.

N t -46 P^rcv*^ous year’s figures have been regrouped, reclassified wherever necessary to correspond with the current period
classification / disclosure.