A. Basis of Preparation and Presentation

The financial statements of the Company have been prepared to comply with the Indian Accounting standards (‘Ind AS’), including
the rules notified under the relevant provisions of the Companies Act, 2013.

The financial statements have been prepared on accrual basis under the historical cost convention.

Company’s financial statements are presented in Indian Rupees (?) rounded off to nearest lakh, which is also its functional currency.

B. Summary of Significant Accounting Policies

(a) Property, Plant and Equipment

Property, plant and equipment are stated at cost, net of recoverable taxes, trade discount and rebates less accumulated depreciation
and impairment losses, if any. Such cost includes purchase price, borrowing cost and any cost directly attributable to bringing the
assets to its working condition for its intended use, net charges on foreign exchange contracts and adjustments arising from
exchange rate variations attributable to the assets, if any .

Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is
probable that future economic benefits associated with the item will flow to the entity and the cost can be measured reliably.

Depreciation on Property, plant and equipment is provided to the extent of depreciable amount on the Written Down Value method,
based on the useful life of the assets as prescribed in Schedule II to the Companies Act, 2013.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year
end and adjusted prospectively, if appropriate.

Gains or losses arising from derecognition of a property, plant and equipment 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 when the asset is
derecognised.

(b) Inventories

Items of inventories are measured at lower of cost and net realisable value after providing for obsolescence. Finished Stock
comprises of cost of purchase, cost of conversion and other costs including manufacturing overheads net of recoverable taxes
incurred in bringing them to their respective present location and condition.

Cost of raw materials, chemicals, stores and spares and packing materials are valued on cost or NRV (Net Realisable Value)
whichever is lower.

1. Corporate Information

Alna Trading And Exports Limited ("the Company"’) is an entity incorporated in India.

The addresses of its registered office and principal place of business are as under:

Date of Incorporation : 05.09.1981

Corporate Indentification Number (CIN) of the Company : L51900MH1981PLC025145

Name of the Company : Alna Trading And Exports Limited

Registered Address : Allana House,4 J.A.Allana Road, Colaba, Mumbai 400 001.

Financial Year Reported : 2024-2025

2. Material Accounting Policies

A. Basis of Preparation and Presentation

The financial statements of the Company have been prepared to comply with the Indian Accounting standards (‘Ind AS’), including the rules notified under the relevant provisions of the Companies Act, 2013.

The financial statements have been prepared on accrual basis under the historical cost convention.

Company’s financial statements are presented in Indian Rupees , which is also its functional currency.

B. Summary of Significant Accounting Policies

(a) Property, Plant and Equipment

Property, plant and equipment are stated at cost, net of recoverable taxes, trade discount and rebates less accumulated depreciation and impairment losses, if any. Such cost includes purchase price, borrowing cost and any cost directly attributable to bringing the assets to its working condition for its intended use, net charges on foreign exchange contracts and adjustments arising from exchange rate variations attributable to the assets, if any .

Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the entity and the cost can be measured reliably.

Depreciation on Property, plant and equipment is provided to the extent of depreciable amount on the Written Down Value method, based on the useful life of the assets as prescribed in Schedule II to the Companies Act, 2013.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.

Gains or losses arising from derecognition of a property, plant and equipment 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 when the asset is derecognised.

(b) Inventories

Items of inventories are measured at lower of cost and net realisable value after providing for obsolescence. Cost of inventories comprises of cost of purchase, cost of conversion and other costs including manufacturing overheads net of recoverable taxes incurred in bringing them to their respective present location and condition.

Cost of raw materials, chemicals, stores and spares, packing materials, trading and other products are determined on cost.

(c) Provisions

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.

(d) Tax Expenses

The tax expense for the period comprises current and deferred tax. Tax is recognised in Statement of Profit and Loss, except to the extent that it relates to items recognised in the comprehensive income or in equity. In which case, the tax is also recognised in other comprehensive income or equity.

- Current tax

Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, based on tax rates and laws that are enacted or substantively enacted at the Balance sheet date.

- Deferred tax

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 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 carrying amount of Deferred tax liabilities and assets are reviewed at the end of each reporting period.

(e) Revenue recognition

Revenue from sale of goods is recognized when control of the products are transferred to the customer and when there are no longer any unfulfilled obligations.

The performance obligations in contracts by the Company are fulfilled at the time of dispatch, delivery or upon formal customer acceptance depending on customer terms.

Revenue is recognized at the point in time when the performance obligation is satisfied and control of the goods are transferred to the customer upon dispatch or delivery, in accordance with the terms of customer contracts.

Revenue is recognized at an amount that the Company expects to receive from customers that is net of discounts, rebates and taxes as applicable.

The customers have the contractual right to return goods only when authorized by the Company. An estimate is made of goods that will be returned and a liability is recognized for this amount using a best estimate based on accumulated experience.

Rental Income

Income from rentals is recognized in accordance with terms of the contracts with customer based on the period for which the facilities have been used.

Interest Income

Interest income is recognized using the effective interest rate (EIR) method.

Dividend Income

Dividend income on investments is recognized when the right to receive dividend is established.

(f EPS

Basic earnings per share is computed by dividing profit or loss attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the year. The Company did not have any potentially dilutive securities in any of the years presented.

(g) Cash Flow Statement

Cash flows are reported using the indirect method,whereby profit before tax is adjusted for the effects of transactions of non-cash nature and non-operating 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.

2.1 Investment in subsidiaries, Associates, Joint Ventures and Group Companies

The Company has accounted for its investments in subsidiaries, associates joint venture and group companies at cost.

2.2 Recent Accounting Pronouncements

The Ministry of Corporate Affairs ("MCA”) notifies new standards or amendments to the existing standards. On 7th May, 2025, the MCA notified INDAS 21 : The Effects of Changes in Foreign Exchange Rates ,Which is effective from 1.4.2025. The application of above standard is not expected to have any impact on the Company’s financial statements.

B. Material Accounting Policies

B.1 Basis of Preparation and Presentation

The financial statements have been prepared on accrual basis under the historical cost convention.

The financial statements of the Company have been prepared to comply with the Indian Accounting standards (''Ind AS''), includi ng the rules notified
under the relevant provisions of the Companies Act, 2013.

Company''s financial statements are presented in Indian Rupees , which is also its functional currency.

B.2 Summary of Material Accounting Policies
(a) Property, Plant and Equipment

Property, plant and equipment are stated at cost, net of recoverable taxes, trade discount and rebates less accumulated depreciation and impairment
losses, if any. Such cost includes purchase price, borrowing cost and any cost directly attributable to bringing the assets to its working condition for
its intended use, net charges on foreign exchange contracts and adjustments arising from exchange rate variations attributable to the assets, if any .

Subsequent costs are included in the asset''s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future
economic benefits associated with the item will flow to the entity and the cost can be measured reliably.

Depreciation on Property, plant and equipment is provided to the extent of depreciable amount on the Written Down Value method, based on the
useful life of the assets as prescribed in Schedule II to the Companies Act, 2013.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted
prospectively, if appropriate.

Gains or losses arising from derecognition of a property, plant and equipment 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 when the asset is derecognised.

(b) Inventories

Items of inventories are measured at lower of cost and net realisable value after providing for obsolescence. Cost of inventories comprises of cost of
purchase, cost of conversion and other costs including manufacturing overheads net of recoverable taxes incurred in bringing them to their respective
present location and condition.

Cost of raw materials, chemicals, stores and spares, packing materials, trading and other products are determined on cost.

A) Basis of Accounts

The financial statements have been prepared under the Historical Cost Convention in accordance with normally accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the company.

b) Fixed Assets

Fixed Assets arc stated at Acquisition Cost less accumulated Depreciation.

c) Depreciation

Depreciation on Fixed Assets is provided on the Written Down Value Method at the rates and in the manner prescribed by Schedule XIV to the Companies Act, 1956.

d) Investments

Long term Investments are stated at cost. Provision for diminution in the value of investments is made only if such diminution is not of temporary in the opinion of the Management.

e) Revenue Recognition

All Income and expenditure items having a material bearing on the Financial Statements are generally recognised on accrual basis except export incentive which is accounted on cash basis.

f) Accounting for Foreign Currency Transaction:

i) Transactions denominated in foreign currencies are normally recorded at the exchange rates prevailing at the date of transaction. Any gain or toss arising on settlement is transferred to Profit & Loss Account.

ii) Monetary items denominated in foreign currencies at the year end and not covered by the forward exchange contracts are translated at the year end rates. Any gain or loss on settlement of transaction of foreign currency is transferred to Profit & Loss Statement.

g) Provision for Taxation

i) Provision for Taxation is made on the basis of Current Tax Payable method as calculated on the basis of provision of the Income Tax Act, 1961.

ii) Deferred tax is recognised on timing difference, being the difference between taxable income and accounting income that originates in one period and or capable of reversal in one or more subsequent periods.

A) Basis of Accounts

The financial statements have been prepared under the Historical Cost Convention in accordance with normally accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the company.

b) Fixed Assets

Fixed Assets are stated at Acquisition Cost less accumulated Depreciation.

c) Depredation

Depreciation on Fixed Assets is provided on the Written- Down Value Method at the rates and in the manner prescribed by Schedule XIV to the Companies Act, 1956.

d) Investments

Long term Investments are stated at cost. Provision for diminution in the value of investments is made only if such diminution is not of temporary in the opinion of the Management.

e) Revenue Recognition

Alt income and expenditure items having a material bearing on the Financial Statements are generous recognised on accrual basis except export incentive which is accounted on cash basis.

f) Accounting for Foreign Currency Transaction:

i) Transactions denominated in foreign currencies are normally recorded at the exchange rates prevailing at the date of transaction. Any gain or loss arising on settlement is transferred to Profit 6 Loss Account.

ii) Monetary items denominated in foreign currencies at the year end and not covered by the forward exchange contracts are translated at the year end rates. Any gain or loss on settlement of transaction of foreign currency is transferred to Profit & Loss Statement

g) Provision for Taxation

i) Provision for Taxation is made on the basis of Current Tax Payable method as calculated on the basis of provision of the Income Tax Act, 1961.

ii) Deferred tax is recognised on timing difference, being the difference between taxable income and accounting income that originates in one period and or capable of reversal in one or more subsequent periods.

A) Basts of Accounts

The financial statements have been prepared under the Historical Cost Convention in accordance with normally accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the company.

b) Fixed Assets

Fixed Assets are stated at Acquisition Cost less accumulated Depreciation.

c) Depredation

Depreciation on Fixed Assets is provided on the Written Down Value Method at the rates and in the manner audited by Schedule XIV to the Companies Act, 1956.

d) Investments

tons trail investments are stated at cost. Provision for diminution in the value of Investments is made only if such diminution is not of temporary in the opinion of the Management,

e) Revenue Recognition

All income and expenditure items having a material bearing on the Financial Statements are generally recognized on accrual basis except export incentive with attuned 011 cash basis.

f) Accounting for Forging Currency Transaction:

f) Transactions denominated in foreign currents are normally recorded at the exchange rates prevailing at the dare of transaction. Any gain or loss arising on settlement is transferred to Profit & Loss Account.

ii) Monetary items denominated in foreign currencies at the year end and not covered by the forward exchange contracts are translated at the year end rates. Any gain or loss on settlement of transaction of foreign currency is transferred to Profit & Loss Statement.

g) Provision for Taxation

i) Provision for Taxation is made on the basis of Current Tax Payable method as calculated on the basis of provision of the Income Tax Act, 1961.

ii) Deferred tax is recognized on timing difference, being the difference between taxable income and accounting income that originates in one period and or capable of reversal in one or more subsequent periods.

A) Basis of Accounts

The financial statements have been prepared under the Historical Cost Convention in accordance with normally accepted accounting principles and the provisions of the Companies Act, 1956 as adopted consistently by the company.

b) Fixed Assets

Fixed Assets are stated at Acquisition Cost less accumulated Depreciation.

c) Depreciation

Depreciation on Fixed Assets is provided on the Written Down Value Method at the rates and in the manner prescribed by Schedule XIV to the Companies Act, 1956.

d) Investments

Long term Investments are stated at cost. Provision for diminution in the value of investments is made only if such diminution is not of temporary in the opinion of the Management.

e) Revenue Recognition

All income and expenditure items having a material bearing on the Financial Statements are generally recognised on accrual basis except export incentive which is accounted on cash basis.

f accounting for Foreign Currency Transaction:

i) transactions denominated in foreign currencies are normally recorded at the exchange rates prevailing at the date of transaction. Any gain or loss arising on settlement is transferred to Profit & Loss Account.

ii) Monetary items denominated in foreign currencies at the year end and not covered by the forward exchange contracts are translated at the year end rates. Any gain or loss on settlement of transaction of foreign currency is transferred to Profit & Loss Account.

g) Provision for Taxation

i) Provision for Taxation is made on the basis of Current Tax Payable method as calculated on the basis of provision of the Income Tax Act, 1961.

ii) Deferred tax is recognised on timing difference, being the difference between taxable income and accounting income that originates in one period and or capable of reversal in one or more subsequent periods.

Notes: 1) The company has not received information front vendors regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 and hence disclosure relating to amount unpaid as at the year end together with interest paid/payable under this act have not been given