ಕಂಪನಿಯ ಅಕೌಂಟಿಗ್ ಪಾಲಿಸಿ Msafe Equipments Ltd.

Note 1. Material Accounting policies

1.1. Basis of preparation of financial statements

These financial statements are prepared i n accordance with Indian
Generally Accepted Accounting Principles (GAAP) under the historical
cost convention on the accrual basis except for certain financial
i nstruments which are measured at fair values. GAAP comprises
mandatory accounting standards as prescribed under Section 133 of the
Companies Act, 2013 (‘the Act’) read with Rule 7 of the Companies
(Accounts) Rules, 2014. Accounting policies have been consistently
applied except where a newly-issued accounting standard i s i nitially
adopted or a revision to an existing accounting standard requires a
change in the accounting policy hitherto in use.

All the assets and l iabilities have been classified as current or non-current
as per the Company’s normal operating cycle and other criteria set out i n
Schedule III to the Companies Act, 2013. Current assets i nclude the
current portion of non-current financial assets. Current i iabilities i nclude
the current portion of non-current financial liabilities.

1.2. Use of Estimates

The preparation of the financial statements i n conformity with Indian
GAAP requires the Management to make estimates and assumptions
that affect the reported balances of assets and l iabilities and disclosures
relating to contingent l iabilities as at the date of the financial statements
and reported amounts of i ncome and expenses during the year.
Accounting estimates could change from period to period. Actual results
could differ from those estimates. Appropriate changes i n estimates are
made as the Management becomes aware of changes i n circumstances
surrounding the estimates. Changes i n estimates are reflected i n the
financial statements i n the period i n which changes are made and, i f
material, their effects are disclosed i n the notes to the financial
statements.

1.3. Revenue Recognition

Revenue i s recognised to the extent that i t i s probable that economic
benefits will flow to the company and revenue can be reliably measured.

Sale of Goods

Revenue from sale of goods i s recognised as per the terms agreed with
customers, which coincides with the transfer of significant risk and
rewards of ownership to the buyer.The amount recognised as sales i s
exclusive of Goods & Service Tax and other taxes.

Sale of Services

Revenue i n respect of service i ncome i s recognised on an accrual basis
i n accordance with the terms of specific contracts, provided the
consideration i s reliably determinable and no significant uncertainty exists
regarding the collection. The amount recognised as revenue i s net of
applicable taxes. Interest Income i s recognized on accrual basis and
based on time proportion, amount involved and applicable rate.

1.4. Property, Plant & Equipments and Intangible Assets

a) Property, Plant and Equipment are stated as per Cost Model i .e., at
cost i ess accumulated depreciation and i mpairment, if any; Costs directly
attributable to acquisition are capitalized until the Property, Plant and
Equipment are ready for use, as intended by the management;

b) Subsequent expenditures relating to Property, Plant and Equipment
are capitalized only when it i s probable that future economic benefits
associated with these will flow to the Company and the cost of the i tem
can be measured reliably. Repairs & maintenance costs are recognized
i n the Statement of profit & Loss when incurred.

"The Company i s i nvolved i nto sale and rental services of aluminium
scaffolding, i adders, FRP i adders, and MS scaffolding (The Assets). The
Assets which were used for rental services are manufactured by the
Company itself by using Raw material purchased.

Accordingly, the relevant finished goods have been capitalized as fixed
assets under Property, Plant and Equipment, as they are i ntended for
i ong-term use in the rental business.

As of 31st March 2026, there i s no pending capitalization of any finished
goods related to rental use. All applicable transfers to capital assets have
been duly recognized and depreciated as per the applicable accounting
policy."

c) The cost and related accumulated depreciation are eliminated from the
financial statements upon sale or retirement of the asset and the resultant
gains or i osses are recognized i n the Statement of Profit or Loss. Assets
to be disposed of are reported at the i ower of the carrying value or the fair
value less cost to sell;

d) Depreciation on property, plant and equipment will be calculated using
the Written Down Value (WDV) method, which i nvolves applying
depreciation rates prescribed under Schedule II to the Companies Act
2013. to the carrying amount of the asset. The carrying amount i s
reduced each year by the amount of depreciation charged.

e) Depreciation methods, useful i ives, and residual values are reviewed
periodically, including at each financial year end;

f) Intangible assets that are acquired by the Company are measured
i nitially at cost. After i nitial recognition, an i ntangible asset i s carried at i ts
cost less any amortisation and accumulated impairment loss if any.

Subsequent expenditure if any capitalised only when it i ncreases the
future economic benefits to the specific asset to which it relates.

Intangible assets are amortised i n Statement of Profit and Loss over their
estimated useful i ives, from the date that they are available for use based
on the expected pattern of consumption of economic benefits of the
assets. Accordingly at present these are being amortised on a written
down value method over a period of ten years based on useful economic
i ife.

Amortisation methods and useful l ives are reviewed at each reporting
date. If the useful i ife of an asset i s estimated to be significantly different
from previous year estimates, the amortisation period is changed
accordingly. If there has been a significant change i n the expected
pattern of economic benefits from the assets, the amortisation method i s
changed to reflect the changed pattern. An i ntangible asset is
derecognised on disposal or where no future economic benefits are
expected from its use and disposal.

Losses arising from retirement and gain or i osses arising from disposal of
an i ntangible asset are measured as the difference between the net
disposal proceeds and the carrying amount of the asset, and are
recognised in the Statement of Profit and Loss.

1.5. Lease

Leasehold i and acquired under iong-term iease arrangements is
recognized as a Property Plant and Equipment where the Company has
substantially all the risks and rewards i ncidental to ownership. The
upfront premium paid for acquisition of l easehold l and i s capitalized as
part of Property, Plant and Equipment. Where the i ease tenure i s
significantly i ong-term, the i easehold i and i s considered akin to freehold
i and and i s not amortized, unless there i s a contractual obligation or other
factors i ndicating a i imited useful i ife. Lease rentals, if any, are charged to
the Statement of Profit and Loss on an accrual basis as per the terms of
the lease agreement.

1.6. Impairment of property, plant and equipment & intangible assets

At the end of each reporting period, the Company reviews the carrying
amounts of i ts property, plant and equipment and i ntangible assets to
determine whether there i s any i ndication that those assets have suffered
an i mpairment i oss. If any such i ndication exists, the recoverable amount
of the asset i s estimated i n order to determine the extent of the
i mpairment i oss (if any). When it is not possible to estimate the
recoverable amount of an i ndividual asset, the Company estimates the
recoverable amount of the cash-generating unit to which the asset
belongs. When a reasonable and consistent basis of allocation can be
identified, corporate assets are also allocated to i ndividual cash
generating units, or otherwise they are allocated to the smallest group of
cash generating units for which a reasonable and consistent allocation
basis can be identified.

Recoverable amount i s the higher of fair value i ess costs of disposal and
value i n use. In assessing value i n use, the estimated future cash flows
are discounted to their present value using a pre-tax discount rate that
reflects current market assessments of the time value of money and the
risks specific to the asset for which the estimates of future cash flows
have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) i s
estimated to be i ess than i ts carrying amount, the carrying amount of the
asset (or cash-generating unit) i s reduced to i ts recoverable amount. An
i mpairment i oss i s recognized i mmediately i n the statement of profit and
i oss.

When an i mpairment i oss subsequently reverses, the carrying amount of
the asset (or a cash-generating unit) i s i ncreased to the revised estimate
of i ts recoverable amount, but so that the i ncreased carrying amount
does not exceed the carrying amount that would have been determined
had no i mpairment ioss been recognized for the asset (or
cash-generating unit) i n prior years. A reversal of an i mpairment i oss i s
recognized immediately in the statement of profit and loss.

1.7 Depreciation and amortization

Pursuant to Companies Act, 2013 (‘the Act’) being effective from 1st April
2014, the Company has depreciated i ts property, plant, equipments and
i ntangible assets on Written Down Value Method (W.D.V.) based on the
useful i ives as specified i n Part ‘ C’ of Schedule II to the Act., on pro-rata
basis and after retaining 5 percent residual value of the cost of assets.

1.8 Employee benefits expense

Retirement benefit costs and termination benefits
A defined contribution plan i s a post-employment benefit plan under
which an entity pays fixed contributions i nto a separate entity and will
have no i egal or constructive obligation to pay further amounts. Payments
to defined contribution retirement benefit plans are recognised as an
expense when employees have rendered services entitling them to the
contributions.

For defined benefit retirement plans, the cost of providing benefits i s
determined using the projected unit credit method, with actuarial
valuations being carried out at the end of each annual reporting period.
The present value of the defined benefit obligation i s determined by
discounting the estimated future cash outflows using market yields of
government bonds having terms approximating to the terms of related
obligation. Gratuity i iability i s defined benefit obligation and i s provided for
on the basis of an actuarial valuation on projected unit credit (PUC)
method made at the end of each financial year.

Remeasurement, comprising actuarial gains and i osses, the effect of the
changes to the asset ceiling (if applicable) and the return on plan assets
(excluding i nterest), i s reflected i n the balance sheet with a charge or
credit recognised i n other comprehensive i ncome i n the period i n which
they occur. Remeasurement recognised i n other comprehensive i ncome
i s reflected i mmediately i n retained earnings and will not be reclassified to
the statement of profit and i oss. Past service cost i s recognised i n the
statement of profit and i oss i n the period of a plan amendment. Net
i nterest i s calculated by applying the discount rate at the beginning of the
period to the net defined benefit liability or asset.

The retirement benefit obligation recognised i n the balance sheet
represents the actual deficit or surplus i n the Company’s defined benefit
plans. Any surplus resulting from this calculation i s i imited to the present
value of any economic benefits available i n the form of refunds from the
plans or reductions in future contributions to the plans.

The Company has a policy on compensated absences which are both
accumulating and non-accumulating i n nature. The expected cost of
accumulating compensated absences is determined by actuarial
valuation performed by an i ndependent actuary at each Balance Sheet
date using projected unit credit method on the additional amount
expected to be paid / availed as a result of the unused entitlement that
has accumulated at the Balance Sheet date. Actuarial gains and i osses
arising from experience adjustments and changes i n actuarial
assumptions are charged or credited to the statement of profit and i oss i n
the period i n which they arise. Expense on non-accumulating
compensated absences i s recognized i n the period i n which they arise.
Compensated absences which are not expected to occur within twelve
months after the end of the period i n which the employee renders the
related service are recognised based on actuarial valuation at the present
value of the

obligation as on the reporting date.

Short - term and other long - term employee benefits

A i iability i s recognized for benefits accruing to employees i n respect of
wages and salaries, annual i eave i n the period related to service i s
rendered at the undiscounted amount of the benefits expected to be paid
i n exchange for that service.

Liabilities recognized i n respect of other i ong term employee benefits are
measured at the present value of the estimated future cash outflows
expected to be made by the Company i n respect of services provided by

the employees up to the reporting date.

1.9. Cash and cash equivalents

Cash and cash equivalents comprise cash and cash-on-deposit with
banks and financial i nstitutions. The Company considers all highly I iquid
i nvestments with a remaining maturity at the date of purchase of three
months or I ess and that are readily convertible to known amounts of cash
to be cash equivalents.

1.10. Inventories

Inventories are valued at the I ower of cost on FIFO basis or estimated net
realisable value (net of allowances) after providing for obsolescence and
other I osses, where considered necessary. The cost comprises cost of
purchase, cost of conversion and other costs i ncluding appropriate
production overheads i n the case of finished goods and work-in-progress,
i ncurred i n bringing such i nventories to their present location and
condition, i ncluding transportation cost, transit i nsurance and any other
charges. Trade Discount or rebates are deducted i n determining the costs
of purchase. Net realisable value represents the estimated selling price i n
the ordinary course of business i ess estimated costs of completion and
costs necessary to make the sales.

1.11. Cash flow statement

Cash flows are reported using the i ndirect method, whereby profit before
tax i s adjusted for the effects of transactions of a non-cash nature, any
deferrals or accruals of past or future operating cash receipts or
payments and i tems of i ncome or expenses associated with i nvesting or
financing cash flows. The cash flows from operating, i nvesting and
financing activities of the Company are segregated.

1.12. Investments

Investments are either classified as current or i ong-term based on the
Management’s i ntention. Current i nvestments are carried at the i ower
cost and fair value of each i nvestment i ndividually. Cost for i nvestments
comprises the Indian rupee value of the consideration paid for the
i nvestment. Long-term i nvestments are carried at cost i ess provisions
recorded to recognize any decline, other than temporary, i n the carrying
value of each investment.

1.13. Foreign Currency Transactions

I. Initial Recognition:

Foreign currency transactions are recorded i n the reporting currency, by
applying to the foreign currency amount the exchange rate between the
reporting currency and the foreign currency at the date of transaction.

II. Conversion:

Foreign currency monetary items are being reported using the closing
rate. Non-monetary i tems which are carried i n terms of historical cost
denominated i n a foreign currency are being reported using the exchange
rate at the date of the transaction and non-monetary items which are
carried at fair value or other similar valuation denominated i n a foreign
currency are reported using the exchange rates that existed when the
values were determined.

III. Exchange Differences:

Exchange Differences arising on the settlement of monetary i tems or on
reporting company monetary i tems at rates different from those at which
they were i nitially recorded during the year, or reported i n previous
financial statements, are being recognized as i ncome or as expenses i n
the year in which they arise.

1.14. Borrowing Costs

Borrowing costs directly attributable to the acquisition, construction or
production of an asset that necessarily takes a substantial period of time
to get ready for i ts i ntended use are capitalised as part of the cost of the
asset. All other borrowing costs are expensed i n the period i n which they
occur. Borrowing costs consist of i nterest and other costs that an entity
i ncurs i n connection with the borrowing of funds. Borrowing costs also
i nclude exchange differences to the extent regarded as an adjustment to

CORPORATE INFORMATION

The Company was incorporated as “Msafe Equipments Private Limited” under the provisions of the Companies Act, 2013 vide Certificate of incorporation (CIN No. U29309DL2019PTC353936) dated August 19, 2019, issued by the Registrar of Companies, Delhi. Our Company involved in the manufacturing of Aluminium and steel scaffolding and ladders and trading & rental services of the same.

Note 1. Material Accounting policies

1.1. Basis of preparation of financial statement

These financial statements are prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP) under the historical cost convention on the accrual basis except for certain financial instruments which are measured at fair values. GAAP comprises mandatory accounting standards as prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014. Accounting policies have been consistently applied except where a newly-issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use.

The Company is Medium sized company as defined in General Instruction in respect of Accounting Standard notified under the companies Act, 1956. Accordingly, the Company has complied with the Accounting Standard as applicable to Medium Company.

All the assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other criteria set out in Schedule III to the Companies Act, 2013.Current Assets includes the current portion of non-current financial assets. Current liabilities includes current portion of non-current financial liabilities.

1.2. Use of estimates

The preparation of the financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions that affect the reported balances of assets and liabilities and disclosures relating to contingent liabilities as at the date of the financial statements and reported amounts of income and expenses during the year. Accounting estimates could change from period to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as the Management becomes aware of changes in circumstances surrounding the estimates. Changes in estimates are reflected in the financial statements in the period in which changes are made and, if material, their effects are disclosed in the notes to the financial statements. .----

1.3. Revenue Recognition

The Company’s revenue recognition policies are in accordance with the Prudential Norms and Accounting Standards specified under Section 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014 for income recognition.

1.4. Property Plant Equipments and Intangible Assets

a) Property, Plant and Equipment are stated as per Cost Model i.e., at cost less accumulated depreciation and impairment, if any; Costs directly attributable to acquisition are capitalized until the Property, Plant and Equipment are ready for use, as intended by the management;

b) Subsequent expenditures relating to Property, Plant and Equipment are capitalized only when it is probable that future economic benefits associated with these will flow to the Company and the cost of the item can be measured reliably. Repairs & maintenance costs are recognized in the Statement of profit & Loss when incurred;

"The Company is involved into sale and rental services of aluminium scaffolding, ladders, FRP ladders, and MS scaffolding (The Assets). The Assets which were used for rental services are manufactured by the Company itself by using Raw material purchased.

Accordingly, the relevant finished goods have been capitalized as fixed assets under Property, Plant and Equipment, as they are intended for long-term use in the rental business.

As of 31st March 2025, there is no pending capitalization of any finished goods related to rental use. All applicable transfers to capital assets have been duly recognized and depreciated as per the applicable accounting policy."

c) The cost and related accumulated depreciated are eliminated from the financial statements upon sale or retirement of the asset and the resultant gains or losses are recognized in the Statement of Profit or Loss. Assets to be disposed of are reported at the lower of the carrying value or the fair value less cost to sell;

d) Depreciation on fixed assets will be calculated using the Written Down Value (WDV) method, which involves applying depreciation rates prescribed under Schedule II to the Companies Act 2013. to the carrying amount of the asset. The carrying amount is reduced each year by the amount of depreciation charged.

e) Depreciation methods, useful lives, and residual values are reviewed periodically, including at each financial year end;

1.5. Depreciation and amortization

Pursuant to Companies Act, 2013 (‘the Act’) being effective from 1st April 2014, the Company has depreciated its fixed assets on Written Down Value Method (W.D.V.) based on the useful lives as specified in Part ‘C’ of Schedule II to the Act., on pro-rata basis and after retaining 5 per-sent residual value of the cost of assets

1.6. Cash and cash equivalents

Cash and cash equivalents comprise cash and casj^-Qn^deposit with banks and financial^ institutions. The Company considers all highly liqui^j^^^^ts with a remaining ma^^^D^

the date of purchase of three months or less and that are readily convertible to known amounts of cash to be cash equivalents.

Cash and cash equivalents comprise cash and cash-on-deposit with banks and financial institutions. The Company considers all highly liquid investments with a remaining maturity at the date of purchase of three months or less and that are readily convertible to known amounts of cash to be cash equivalents.

1.7. Inventories

Inventories are valued at the lower of cost on FIFO basis or estimated net reaslisable value (net of allowances) after providing for obsolescence and other losses, where considered necessary.

The cost comprises of cost of purchase, cost of conversion and other costs including appropriate production overheads in the case of finished goods and work-in-progress, incurred in bringing such inventories to their present location and condition, including transportation cost, transit insurance and any other charges. Trade Discount or rebates are deducted in determining the costs of purchase. Net realisable value represents the estimated costs of completion and costs necessary to make the sales.

1.8. Cash flow statement

Cash flows are reported using the indirect method, whereby profit before tax is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of the Company are segregated.

1.9. Investments

Investments are either classified as current or long-term based on the Management’s intention. Current investments are carried at the lower of cost and fair value of each investment individually.

Cost for investments comprises the Indian rupee value of the consideration paid for the investment. Long-term investments are carried at cost less provisions recorded to recognize any decline, other than temporary, in the carrying value of each investment.

1.10. Foreign Currency Transactions

I. Initial Recognition:

Foreign currency transactions are being recorded in the reporting currency, by applying in the foreign currency amount the exchange rate between the reporting currency and the foreign currency at the date of transaction.

II. Conversion:

Foreign currency monetary items are being reported using the closing rate. Non-monetary items which are carried in terms of historical cost denominated in a foreign currency are being reported using the exchange rate at the date of the transaction and non-monetary items which at fair value or other similar valuation denomination currency are reported exchange rates that existed when the values

III. Exchange Differences:

Exchange Differences arising on the settlement of monetary items or on reporting company monetary items at rates different from those at which they were initially recorded during the year, or reported in previous financial statements, are being recognized as income or as expenses in the year in which they arise.

1.11. Borrowing Costs

Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use are capitalised as part of the cost of the asset. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Borrowing cost also includes exchange differences to the extent regarded as an adjustment to the borrowing cost.

1.12. Provisions and Contingencies

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. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation and are reviewed at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

Contingent liability is disclosed for (i) a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity or (ii) Present obligations arising from past events where it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or a reliable estimate of the amount of the obligation cannot be made. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Contingent assets are disclosed in the Financial Statements by way of notes to accounts only in case of inflow of economic benefits is probable.

1.13. Taxes on Income

Current tax is the expected tax payable on the taxable profit for the year using tax rates and tax laws enacted or substantively enacted by the end of the reporting period and any adjustments to the tax payable in respect of previous years.

The tax currently payable is based on taxable profit for the year, if any. Taxable profit differs from ‘profit before tax as reported in the Statement of Profit and Loss because of items of income or expense that are taxable or deductible in ojkrp,f^rsand items that are or deductible.

Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively

Current tax assets and current tax liabilities are offset when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle the asset and the liability on a net basis. Deferred tax assets and deferred tax liabilities are offset when there is a legally enforceable right to set off assets against liabilities representing current tax and where the deferred tax assets and the deferred tax liabilities relate to taxes on income levied by the same governing taxation laws.

Current tax is the expected tax payable on the taxable profit for the year using tax rates and tax laws enacted or substantively enacted by the end of the reporting period and any adjustments to the tax payable in respect of previous years.

The tax currently payable is based on taxable profit for the year, if any. Taxable profit differs from ''profit before tax'' as reported in the Statement of Profit and Loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible.

1.14.Earnings Per Share

Basic earnings per share is computed by dividing the net profit/(loss) after tax (including the posttax effect of exceptional items, if any) for the period attributable to equity shareholders by the weighted average number of equity shares outstanding during the year.

Diluted earnings per share is computed by dividing the profit/(loss) after tax (including the posttax effect of exceptional items, if any) for the period attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity sharge considered for deriving basic plus.

Diluted earnings per share is computed by dividing the profit/(loss) after tax (including the posttax effect of exceptional items, if any) for the period attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income (net of any attributable taxes) relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic plus dilutive shares during the year / period.

1.15. (k) Rounding off Amounts

Amounts in these financial statements have been except per share data and as otherwise stated, rounded off to ‘Rupees in Hundred’ up to two decimal points.

1.16. Notes to Financial Statements are integral ratte-ottlje Balance Sheet and Statement of profit & loss & Cash Flow Statement