ಕಂಪನಿಯ ಅಕೌಂಟಿಗ್ ಪಾಲಿಸಿ Kratikal Tech Ltd.

1. Corporate Information

Kratikal Tech Limited (Formerly known as Kratikal Tech Private Limited) is incorporated on 13 November 2013 under
the provisions of the Companies Act, 2013. The Company is engaged in providing AI-driven, Software-as-a-Service—
based cybersecurity solutions through its proprietary security software platform, supported by cybersecurity and
regulatory compliance services, enabling enterprises to achieve measurable cyber risk reduction and enhanced resilience.
Its People Security Management (PSM) capabilities are delivered through the proprietary Threatcop platform, which
focuses on reducing human-related cyber risks, and are augmented by technology and process security offerings
delivered under the Kratikal brand. Together, these offerings provide integrated protection across the People—Process-
Technology stack, supporting organizations in proactively identifying, prioritizing, and mitigating cyber risks while
strengthening their overall security posture.

The Company provides platform-based and expert-driven cybersecurity solutions to organizations across India and
overseas, enabling effective identification and management of cyber risks, designed to enhance security maturity,
improve operational resilience, and support sustained compliance with regulatory and industry standards.

2. Significant Accounting Policies

2.1 Basis of Accounting

These Standalone Financial Statements are prepared in accordance with Indian GAAP under the historical cost
convention on the accrual basis, comprising mandatory accounting standards under Section 133 of the Companies Act,
2013 read with Rule 7 of the Companies (Accounts) Rules, 2014.

2.2 Use of Estimates

Preparation in conformity with Indian GAAP requires Management to make estimates and assumptions affecting
reported assets, liabilities, contingent liabilities, income and expenses. Actual results may differ from these estimates;
differences are recognised in the period in which results are known.

2.3 Tangible Fixed Assets

Fixed Assets are stated at original cost of acquisition, comprising purchase price and attributable costs of bringing the
asset to working condition for its intended use.

2.4 Intangible Assets

Intangible Assets are stated at purchase price and attributable costs of bringing the asset to working condition for its
intended use, net of accumulated amortisation.

2.5 Depreciation and Amortisation

Provided on the Written Down Value method as prescribed in Schedule II of the Companies Act, 2013 and other
applicable laws.

2.7 Inventories

No inventories were held during the period.

2.8 Investments

Investments are valued at cost.

2.9 Cash and Cash Equivalents

Cash comprises cash in hand and demand deposits with banks. Cash equivalents are short-term, highly liquid investments
(original maturity of three months or less) readily convertible into known amounts of cash with insignificant risk of
value change.

2.10 Revenue Recognition

The Company recognises revenue on an accrual basis.