Repono Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

11. Provisions & Contingencies:

The Company creates a provision when there is present obligation as a result of a past event that probably
requires an outflow of resources embodying economic benefits and a reliable estimate can be made of
the amount of the obligation. 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. When
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.

12. Borrowing Costs:

Borrowing costs are recognized in Statement of Profit and Loss using the effective interest method except
for those costs that are directly attributable to the construction or development of properties and assets
under construction. This includes those costs on borrowings acquired specifically for the construction or
development of properties and assets under construction, as well as those in relation to general
borrowings used to finance the construction or development of properties and assets under constructions.

The actual borrowing costs incurred during the period up to the issuance of the temporary occupation
permit less any investment income on temporary investment of these borrowings, are capitalized in the
cost of the property under development. Borrowing costs on general borrowings are capitalized by
applying a capitalization rate to construction or development expenditures that are financed by general
borrowings.

13. Use of Estimates and Management Judgements:

The preparation of financial statements requires management to make judgments, estimates and
assumptions that may impact the application of accounting policies and the reported value of assets,
liabilities, revenue expenses and related disclosures concerning the items involved as well as contingent
assets and liabilities at the balance sheet date.

The estimates and management’s judgments are based on previous experience & other factors
considered reasonable and prudent in the circumstances. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognized in the period in which the estimates are revised and in any future periods
affected.

In order to enhance understanding of the financial statements, information about significant areas of
estimation, uncertainty and critical judgments in applying accounting policies that have the most significant
effect on the amounts recognized in the financial statements is as under:

13.1. Formulation of accounting policies: The accounting policies are formulated in a manner that
results in financial statements containing relevant and reliable information about the transactions, other
events and conditions to which they apply. Those policies need not be applied when the effect of applying
them is immaterial.

13.2. Defined benefit plans and long-term employee benefits: Employee benefit obligations are
measured on the basis of actuarial assumptions which include mortality and withdrawal rates as well as
assumptions concerning future developments in discount rates, the rate of salary increases and the

inflation rate. The Company considers that the assumptions used to measure its obligations are
appropriate and documented. However, any changes in these assumptions may have a material impact
on the resulting calculations.

13.3. Provisions and contingencies: The assessments undertaken in recognizing provisions and
contingencies have been made in accordance with AS -29 ‘Provisions, contingent liabilities and contingent
assets’. The evaluation of the likelihood of the contingent events require best judgment by management
regarding the probability of exposure to potential loss. Should circumstances change following
unforeseeable developments, this likelihood could alter.

13.4. Income taxes: Significant estimates are involved in determining the provision for current and
deferred tax, including amount expected to be paid/recovered for uncertain tax positions.

33. Dues to Small Scale, Micro & Medium Enterprises:

The Company has obtained confirmations from suppliers and service providers in who have registered
themselves under the Micro Small and Medium Enterprises Development Act, 2006 (MSMED Act,
2006) and based on the information available with the company, the balance due to Micro, Small and
Medium Enterprises as defined under the MSMED Act, 2006 is '' 21.68 (Lakhs)’.

a. The amount of interest paid by the company in terms of section 16 of the Micro, Small and
Medium Enterprises Development Act, 2006, along with the amount of the payment made to
the supplier beyond the appointed day during each accounting year is —Rs. NIL

b. The amount of interest due and payable for the period of delay in making payment (where
principal has been paid but Interest under MSMED Act 2006 not paid is —Rs. NIL

c. The amount of interest accrued and remaining unpaid at the end of each accounting year is- Rs.
NIL

d. The amount of further interest remaining due and payable even in the succeeding year, until
such date when the interest dues as above are actually paid to the small enterprise, for the
purpose of disallowance as a deductible expenditure under Section 23 of Micro, Small and
Medium Enterprises Development Act, 2006 is — Rs. NIL

The above information is given to the extent available with the company.

There are no Micro, Small and Medium Enterprises, to whom the Company owes dues, which are
outstanding for more than 45 days as at March 31, 2026. This information as required to be disclosed
under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the
extent such parties have been identified on the basis of information available with the Company and
has been relied upon by the statutory auditors of the Company.

34. Rate of Depreciation

Reference has been invited Note 11 of the Standalone Financials. The notes contain the details of the
Property Plant and Equipments. All the assets have been depreciated as per the useful life mentioned
under Schedule II of the Companies Act, 2013.

37. The Outstanding balances as at 31st March, 2026 in respect of certain Sundry Debtors,

Creditors, Loans & advances and Deposits are subject to confirmation from respective parties and
consequential reconciliation / adjustments arising there from, if any.

38. All current assets, loans & advances and other receivables are approximately of the value stated
if realized in the ordinary course of business.

39. All figures have been rounded off to the nearest Lakhs (up to two decimal) except when indicated
otherwise.

40. Information pursuant to para 5(viii)(a) of general instructions for preparation of statement of
profit and loss

Value of exports of Services: '' 210.00 Lakhs.

41. Information pursuant to para 5(viii)(b) of general instructions for preparation of statement of
profit and loss

Expenditure in foreign currency: '' 13.66 Lakhs.

42. There are no litigations filed by the Company and against the company.

43. The Company has not entered into any long-term contracts including derivative contracts.

44. The Company is not required to transfer any amount to the Investor Education and Protection
Fund under section 205C of the Companies Act, 1956 and Investor Education and Protection Fund
(Awareness and Protection of Investors) Rules, 2001.

45: Other Notes:

(i) The Company does not have any Benami property, where any proceeding has been initiated
or pending against the Company for holding any Benami property.

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

(iii) “The Company has not advanced or loaned or invested funds to any other person(s) or
entity(is), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever
by or on behalf of the company (Ultimate Beneficiaries) or

(b) provide any guarantee, security, or the like to or on behalf of the Ultimate Beneficiaries"

(iv) "The Company has not received any fund from any person(s) or entity(is), including foreign
entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the
Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever
by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries."

(v) The Company has complied with relevant provisions of the Foreign Exchange Management
Act, 1999 (42 of 1999) & the Companies Act, 2013, to the extent applicable. The aforesaid transactions
are not violative of the Prevention of Money-Laundering Act, 2002 (15 of 2003).

(vi) The Company does not have any transaction which is not recorded in the books of accounts
that has been surrendered or disclosed as income during the year in the tax assessments under the
Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax
Act, 1961), as there was no such act on company.

(J) Provisions, Contingent Liabilities and Contingent Assets:

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 are discounted using equivalent period government securities interest rate. Unwinding of the discount is recognised in
the statement of profit and loss as a finance cost. Provisions are reviewed at each Balance Sheet date and are adjusted to reflect the current best estimate.

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. Information on contingent
liability is disclosed in the Notes to the Standalone Financial Statements. Contingent assets are not recognised in financial statement. However, when the
realisation of income is virtually certain, then the related asset is no longer a contingent asset, but it is recognised as an asset.

(K) Cash and cash equivalents:

Cash and cash equivalents in the Balance Sheet comprise cash at banks, cash on hand and short-term deposits with an original maturity of three months or less,
which are subject to an insignificant risk of changes in value.

For the purpose of the statement of cash flows, cash and cash equivalents consist of cash and short-term deposits, as defined above, net of outstanding bank
overdrafts as they are considered an integral part of the Company''s cash management.

(L) Earnings per share:

Basic earnings per share is computed using the net profit or loss for the year attributable to the shareholders'' and weighted average number of equity shares
outstanding during the year.

Diluted earnings per share is computed using the net profit or loss for the year attributable to the shareholders'' and weighted average number of equity and
potential equity shares outstanding during the year including share options, convertible preference shares and debentures, except where the result would be anti¬
dilutive. Potential equity shares that are converted during the year are included in the calculation of diluted earnings per share, from the beginning of the year or
date of issuance of such potential equity shares, to the date of conversion.

(M) _ Current / Non-current classification:

The Company presents assets and liabilities in statement of financial position based on current/non-current classification.

The Company has presented non-current assets and current assets before equity, non-current liabilities and current liabilities in accordance with Schedule III,
Division II of Companies Act, 2013 notified by Ministry of Corporate Affairs (MCA).

An asset is classified as current when it is:

a) Expected to be realised or intended to be sold or consumed in normal operating cycle,

b) Held primarily for the purpose of trading,

c) Expected to be realised within twelve months after the reporting period, or

d) Cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

All other assets are classified as non-current.

A liability is classified as current when it is:

a) Expected to be settled in normal operating cycle,

b) Held primarily for the purpose of trading,

c) Due to be settled within twelve months after the reporting period, or

d) There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

All other liabilities are classified as-non-current.

The operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Deferred tax assets and liabilities |

are classified as non- current assets and liabilities. The Company has identified twelve months as its operating cycle.

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29.4 Key accounting estimates and judgements

The preparation of the Company''s Standalone Financial Statements requires the management to make judgements, estimates and assumptions that affect the
reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Uncertainty about
these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future
periods.

a) Depreciation/amortisation and useful lives of property plant and equipment/intangible assets:

Property, plant and equipment/intangible assets are depreciated/amortised over the estimated useful lives of the assets, after taking into account their estimated
residual value. Management reviews the estimated useful lives and residual values of the assets annually in order to determine the amount of depreciation/
amortisation to be recorded during any reporting period. The useful lives and residual values are based on the Company''s historical experience with similar assets
and take Into account anticipated technological changes. The depreciation/ amortisation for future periods is revised if there are significant changes from
previous estimates.

b) Provisions:

Provisions and liabilities are recognized in the period when It becomes probable that there will be a future outflow of funds resulting from past operations or
events and the amount of cash outflow can be reliably estimated. The timing of recognition and quantification of the liability require the application of
judgement to existing facts and circumstances, which can be subject to change. Since the cash outflows can take place many years in the future, the carrying
amounts of provisions and liabilities are reviewed regularly and revised to take account of changing facts and circumstances.

c) Defined benefit obligation:

The cost of post-employment benefits is determined using actuarial valuations. The actuarial valuation involves making assumptions about discount rates, future
salary Increases, expected rate of return on assets and mortality rates. Due to the long term nature of these plans, such estimates are subject to significant
uncertainty.

d) Income Tax:

Company reviews at each balance sheet date the carrying amount of deferred tax assets. The factors used in estimates may differ from actual outcome which
could lead to an adjustment to the amounts reported in the Standalone Financial Statements. Deferred tax assets are recognised only to the extent that it Is
probable that taxable profit will be available against which the unused tax losses or tax credits can be utilised. This involves an assessment of when those assets
are likely to reverse, and a judgement as to whether or not there will be sufficient taxable profits available to offset the assets. This requires assumptions
regarding future profitability, which is inherently uncertain. To the extent assumptions regarding future profitability change, there can be an increase or decrease
in the amounts recognised in respect of deferred tax assets and consequential impact in the statement of profit and loss.

e) Impairment of financial assets:

The impairment provisions for financial assets are based on assumptions about ride of default and expected cash loss rates. The Company uses judgement in
making these assumptions and selecting the Inputs to the impairment calculation; based on Company’s past history, existing market conditions as well as forward
looking estimates at the end of each reporting period.

f) Recoverability of trade receivables:

Judgements are required in assessing the recoverability of overdue trade receivables and determining whether a provision against those receivables is required.
Factors considered include the credit rating of the counterparty, the amount and timing of anticipated future payments and any possible actions that can be
taken to mitigate the risk of non-payment.

g) Contingencies:

Management has estimated the possible outflow of resources at the end of each annua! financial year, if any, in respect of contingendes/claim/litigations against
the Company as it is not possible to predict outcome of pending matters with accuracy.