ಕಂಪನಿಯ ಅಕೌಂಟಿಗ್ ಪಾಲಿಸಿ Striders Impex Ltd.

Mar 31, 2026

Note 1: Corporals Information

The Standalone Financial Statements comprises financial statements of Stridors Impex Limited (C1N:L36999MH2021PLC359605) for the period ended March 31,2026. The Company is a public company domiciled in India and is incorporated under the provisions of The Companies Act, 2013 applicable In India, it has its Registered office at 14th floor, Office No. 1406 & 1407, AJmera SIKova, Sikova Industrial Marg, LBS Marg, Opp. Damodar Park, Nr. Ashok Mill, Ghatkopar (West), Mumbai - 400086.The Company hold9 licensing rights for several global toy brands, supported by a multichannel distribution network, while also developing Its own IP3 in toys and consumer products.

During the year. Company has bean listed on SME plateform of NSE on 06th March, 2026, byway of Initial Public Offer {’IPO*} of 45,31,200 fully paid ud eouitv shares of face value Rs.10 each ata premium of Rs. 62 each.

Note 2: Summary Of Material Accounting Policies

1. Basis of Accounting:

The financial statements are prepared under the historical cost convention on an accrual basis of accounting in accordance with 1he provisions of the Companies Act, 2013, and comply with the Accounting Standards referred to in Section 133 of tha said act to the extent applicable. 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 the Schedule III to the Companies Act, 2013 as well as guidance Note issued by The Institute of Chartered Accountants of India.

2. Use of Estimates:

The preparation of financial statements Is In conformity with Generally Accepted Accounting Principles (GAAP) requires management to make estimates and assumptions that afreet the reported amounts of assets and liabilities, reported amounts of revenues and expenses and the disclosure of contingent liabilities on the date of the financial statements. Actual results could differ from those estimates. Examples of such estimates includes useful life of depreciable fixed assets, etc.

3. Revenue Recognition:

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Income from Sale of Goods: The Company recognizes its Revenue when the right to receive the revenue is established. Recognition of revenue is postponed In the event of uncertainty.

Other Income

Interest income: Interest is recognized on a time proportion basis taking Into account the amount outstanding and applicable interest rate.

4. Property, Plant end Equipment:

Property, Plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, rf any. The cost comprises purchase price, borrowing costs if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the Intended use. Any trade discounts and rebates are deducted In arriving at the purchase price. Such cost Includes the cost of replacing part of the plant and equipment.

5. Intangible Assets

Intangible assets are carried at cost less accumulated amortization and accumulated Impairment losses, If any. Intangible assets under development: Intangible assets under development which are not yet ready for the Intended use ere carried at cost comprising direct cost, related Incidental expenses and directly attributable expenditure on making the asset ready for Intended use. These ere capitalised as Intangible assets in the year in which these are ready for intended use.

6. Depreciation:

Depreciation on tangible fixed assets is provided on Written Down Value Method as per useful life prescribed in Schedule II of the Companies Act, 2013.

-Amortization of Intangible Fixed assets Is provided on SLM Basis as per Useful life prescribed in ''AS 26 - Intangible Assets''.

-Depreciable amount for assets is the cost of an asset, or other amount substituted for cost, less its estimated residual value.

-Amortization is not recorded on Intangible assets under development until these assets are ready for it''s intended use.

The jisafuLiife cfthsLessets a re as follows:
Particulars	Useful life	Remarks
Computers and Printers	3-5 Years	As per Schedule II of companies Act
Office equipment	3 Years	As per Schedule II of companies Act
Motor Vehicle	8 Years	As per Schedule II of companies Act
Plant and Equipment- 31.23%	8 Years	As per Schedule II of companies Act
Plant and Equipment-18.10%	15 Years	As per Schedule II of companies Act
Furniture and Fixtures	3 Years	As per Schedule II of companies Act
Intangible Assets	3 Years	As per Schedule ll of companies Act

7. Taxes on income:

Current Tax: Current tax Is determined based on the tax payable on taxable Income, calculated in accordance with the rates and provisions of the Income Tax Act, 1961. The tax liability is computed by applying the applicable tax rates to the taxable income, after considering allowable deductions, exemptions, and other adjustments.

Deferred Tax: Deferred tax assets and Liabilities arise from timing differences between the carrying amounts of assets and liabilities in the financial statements and their tax bases. They are measured using enacted or substantively enacted tax rates as of the balance sheet date. Changes in tax rates afreet deferred taxes in the period of enactment. Deferred tax assets are recognized when there Is reasonable certainty of future realization; In cases of unabsorbed depreciation or carryforward losses, recognition requires virtual certainty backed by convincing evidence. These assets are reassessed at each balance sheet date. The net balance is presented as a deferred tax asset or liability and is used solely to reverse timing differences as they materialize.

6. Employee Benefit Expenses

Defined contribution Plans:

The Company''s contribution to provident fund, Professional Tax, employee state insurance scheme and labour welfare fund are considered as defined contribution plans and are charged as an expense as they fall due based on the amount of contribution required to be made and when services ere rendered by the employee.

Defined benefit plans;

For defined benefit plans in the form of gratuity, the cost is determined by estimating the ultimate cost to the entity of the benefits that employee have earned in return for their service in the current and prior periods. The Company''s liability Is actuarially determined (using the Projected Unit Credit method) at the end of each year. Actuarial losses/gains are recognised in the Statement of Profit and Loss In the year in which they arise.

9. Inventories:

Inventories are valued at the lower of cost and net realizable value. Cost comprises all costs of purchase, conversion, and other costs necessary to bring the inventories to their present location and condition. Cost is determined using the weighted average cost method.

Effective from 1st April, 2024, the Company revised its inventory costing policy to include landing costs such as freight, import duties, and handling charges as part of Inventory cost. Previously, such costs were expensed as Incurred.

10. Foreign Exchange Differences:

Duringthe year ended March 31,2026, the Company has incurred a net foreign exchange loss of ? 53.39 Lakhs, which has been recognized in the Statement of Profit and Less under "Other Expenses*. This Loss primarily pertains to exchange rate fluctuations on foreign currency transactions and the restatement of monetary items denominated in foreign currencies at the veer-end nates.

11. Earnings par Share:

The Company reports basic and diluted earnings per share (EPS) in accordance with the ''AS 20 - Earnings per share’ issued by The Institute of Chartered Accountants of India. The Basic EPS has been computed by dividing the income available to equity shareholders by the weighted average number of Equity shares outstanding duringthe accounting year. The Diluted EPS has been computed using the weighted average number of equity shares and dilutive potential equity shares outstanding at the end of the veer.

12. Rolatad Party Transactions:

The Company''s related party disclosures are prepared in accordance with the requirements of Accounting Standard 18 (AS 18} - Related Party Disclosures, as prescribed under Section 133 otthe Companies Act, 2013.

Related parties comprise key managerial personnel, their relatives, enterprises over which such personnel exercise significant influence, holding company, subsidiaries and fellow subsidiaries. Transactions with related parties during the year have been disclosed separately, including the nature of relationship, description of transactions, volume of transactions, outstanding balances, and provisions for doubtful debts, if any. In accordance with AS 18.

Key managerial personnel who are under the employment of the Parent Company are entitled to post employment benefits recognized as per AS 15-Employee Benefits in the financial statements.

The transactions with related parties are made on terms equivalent to those that prevail In arm''s length transactions.

13. Retirement Benefits:

Gratuity: The Company''s obligations towards defined benefit plans and other long-term employee benefits, are determined using the Projected Unit Credit Method which is sufijested under Accounting Standard 15 (Revised 2005). The valuation of the gratuity liability Is carried out by a Registered Valuer. Based on the valuation, the gratuity liability has been classified into current and non-current components, with T 0.045 Lakhs recognized as a current liability and f 10.70 Lakhs as a non-current liability.

14. Borrowing Coat:

Borrowing costs directly attributable to the acquisition, construction, or production of a qualifying asset (one that requires a substantial period to prepare tor Its Intended use or sale) are capitalized as part of that asset until it Is substantially readyfor Its Intended use or sale.

All other borrowing costs are recognized as Interest expense In the period incurred.

15. Leases:

Operating leases, where the lessor retains substantially all ownership risks and rewards, are recognized as such. Lease rentals are expensed in the

Statement of Profit and Loss over the lease term, per the lease agreement.

16. Impairment of Assets:

The carrying values of assets/cash generating units at each Balance Sheet date are reviewed for Impairment. IT any Indication of impairment exists, the recoverable amount of such assets Is estimated and Impairment Is recognized, If the carrying amount of these assets exceeds their recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting the future cash flow to their present value based on an appropriate discount factor. When there is Indication that an Impairment loss recognized for an asset (other than a revalued asset) In earlier accounting periods no longer exists or may have decreased, such reversal of Impairment loss Is recognized In the Statement of Profit and Loss, to the extent the amount was previously charged to the Statement of Profit and Loss. In case of revalued assets such reversal is not recognized.

17. Investments:

Investments, which are readily realizable and intended to be hald for not more than one year from the date on which such investments are made, are classified a# cunem Investments. All other Investments are classified as long-term Investments. On Initial recognition, all Investments are measured at cost. The cost comprises purchase price and directly attributable acquisition charges such as brokerage, fees and duties. On disposal of an investment, the difference between it’s carrying amount and net disposal proceeds is charged or credited to the statement of profit and loss.

18. Segment Reporting:

Business Segment

The business segment has been considered as the primary segment. The Company''s primary business segments are reflected based on principal business activities in relation to licensing global toy brands for the Indian market, supported by a multi-channel distribution networkand developing its own IPs in toys and consumer products. This is the only segment as envisaged in Accounting Standard 17: ‘Segment Reporting* therefore disclosure for Segment reporting Is not applicable.

Geographical Segment

The Company has export revenues amounting to 0.10% of its total revenue for the year. However In accordance with AS 17- Segment Reporting, these export revenues do not meet the quantitative threshold (10% of more of total revenue, results, or assets) to qualify as a separate geographical segment.

19. Cash Flow

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.

20. Cash and cash equivalents

Cash comprises cash on hand and demand deposits with banks. Cash equivalents are shortterm balances {with an original maturity of three months or less from the date of acquisition), highly liquid investments that are realty convertible into known amounts of cash and which are subject to Insignificant risk of change In value.

21. Provision, Contingent Liabilities and Contingent Assets:

Provision Involving substantial degree of estimation In measurement are recognized when there Is a present obligation as a result of past events and It is probable that there will be an outflow of resources. Contingent Liabilities are not recognized but are disclosed in the notes. Contingent Assets are neither recognized nor disclosed in the financial statements.

22. Other Accounting Policies:

Other Accounting Policies are consistent with the Generally Accepted Accounting Principles (GAAP) In India.