అకౌంట్స్ గమనికలుAvi Ansh Textile Ltd.

(k) Provisions & contingencies:

A provision is recognized when the company has a present obligation as a result of past events and it is
probable that an outflow of resources will be required to settle the obligation in respect of which reliable
estimate can be made. Provisions (excluding retirement benefits) are not discounted to their present
value and are determined based on the best estimate required to settle the obligation at the Balance sheet
date. These are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates.
Contingent Liabilities are disclosed in the notes. Contingent assets are not recognized or disclosed in the
Financial Statements.

(l) Borrowing Cost:

Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalized
as part of the cost of such asset. A qualifying asset is one that necessarily takes substantial period of time
to get ready for intended use. All other borrowing costs are charged to revenue.

(m) Investments:

Investments, which are readily realizable and intended to be held for not more than one year from the
date on which investments are made , are classified as current investments. All other investments are
classified as long term investments. Long-term investments are stated at cost, less provision for other than
temporary diminution in the carrying value of each investment. Current investments are stated at the
lower of cost and fair value.

(n) Earnings per Share:

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect
of extraordinary items, if any) by the weighted average number of equity shares outstanding during the
period. Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post
tax effect of extraordinary items, if any) 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 earnings per share and the weighted
average number of equity shares which could have been issued on the conversion of all dilutive potential
equity shares except where the result would be anti-dilutive.

(o) Foreign Currency Transactions

Foreign Currency Transactions are recorded at the exchange rate prevailing on the date of transaction. All
monetary foreign currency assets/liabilities are translated at the rates prevailing on the date of balance
sheet. The exchange difference between the rates prevailing on the date of transaction and on the date of
settlement as also on translation of monetary items at the end of the period is recognized as income or
expense, as the case may be.

(p) Revaluation of Assets

As and when Fixed Assets are revalued, to adjust the provision for depreciation on such revalued Fixed
Assets, where applicable, in order to make allowance for consequent additional diminution in value on
considerations of age, condition and unexpired useful life of such Fixed Assets.

(B) Rights, preferences and restrictions attached to equity shares:

The Company has only one class of equity shares having a face value of Rs. 10 each. These equity shares
rank pari passu in all respects, including entitlement to voting rights, dividend, and repayment of capital.
Each equity share carries one vote. The shareholders are entitled to receive dividends as and when declared
by the Board of Directors and approved by the shareholders, in proportion to the number of shares held. In the
event of liquidation, the equity shareholders will be entitled to receive the remaining assets of the Company
after settlement of all liabilities, in proportion to their shareholding.

*The above statement is in respect of the parties which could be identified as Micro,Small and Medium
Enterprises under Micro, Small and Medium Enterprises Company.Development Act, 2006 on the basis of
information available with the company. **The above information regarding Micro, Small and Medium
Enterprises has been determined to the extent such parties have been identified on the basis of information
available with the Company.

24 Segment Reporting

The Company''s principal business is manufacturing and trading of cotton yarn, fabric and Garments. As
per Accounting Standard (AS) 17 - Segment Reporting, issued by the Institute of Chartered Accountants
of India, the Company has only one reportable segment.

25 Basic and Diluted Earning per share:

For the purpose of calculation of basic and Diluted earning per share of following amounts have been
considered.

26 Micro, small and Medium Enterprises:

The balance outstanding to Micro and Small Enterprises registered under the Micro, Small and Medium
Enterprises Development (MSMED) Act, 2006 has been disclosed based on the information received
and confirmed by the Company from its creditors classified as Micro and Small Enterprises. Details of
the same are provided in Note No. 9 to the financial statements.

32 Additional Regulatory Requirements:

The Company holds land located in Punjab, and the title deed of the said land is registered in the name
(i) of the Company itself. There are no immovable properties whose title deeds are not held in the name of
the Company as on the reporting date.

(..) As per the confirmation provided by the management of the Company, no revaluation of Property, Plant
'' '' and Equipment has been carried out during the reporting period.

As per the confirmation provided by the management, no loans or advances in the nature of loans have
c..) been granted by the Company to promoters, directors, key managerial personnel (KMPs), or related
'' '' parties (as defined under the Companies Act, 2013), either severally or jointly with any other person,
during the reporting period.

(iv) Details of Benami Property Held:

As per the confirmation provided by the management, no proceedings have been initiated or are pending
against the Company under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules
made thereunder for holding any benami property during the reporting period.

(v) Borrowings:

The Company currently avails term loans and overdraft (OD) limits from a scheduled bank. In compliance
with the terms of sanction, the Company submits monthly statements of stock, trade receivables, and
trade payables to the bank. As per management confirmation, these statements are reasonably in
agreement with the books of accounts of the Company.

_(vi) As per the confirmation provided by the management, the Company has not been declared a wilful
defaulter by any bank, financial institution, or other lender during the reporting period.

As per the confirmation provided by the management, the Company has not entered into any transactions

(vii) with companies that have been struck off under Section 248 of the Companies Act, 2013 or Section 560 of
the Companies Act, 1956 during the reporting period.

(viii) Registration of charges or satisfaction with Registrar of Companies;

As per the confirmation provided by the management, the Company has created charges over its assets
in favour of lenders and has duly filed the necessary charge-related forms and returns with the Registrar
of Companies (ROC) within the prescribed statutory timelines.

(ix) Compliance with number of layers of companies:

As per the confirmation provided by the management, the Company has complied with the limit on the
number of layers of subsidiaries prescribed under clause (87) of Section 2 of the Companies Act, 2013,
read with the Companies (Restriction on Number of Layers) Rules, 2017.

(x) Ratios - As per Attached annexure

(xi) Capital Work in Progress (CWIP):

The Company does not have any Capital Work-in-Progress as at the reporting date. Accordingly, the
disclosure requirements relating to ageing and completion schedule are not applicable

(xii) Intangible Assets under Development :

The Company does not have any Intangible Assets under Development as at the reporting date.
Accordingly, the disclosure requirements relating to ageing and completion schedule are not applicable.

32 The Company, being listed on the SME Exchange, qualifies as a Small and Medium Sized Company
(SMC) as defined in the General Instructions for Accounting Standards notified under the Companies
Act, 2013, and has accordingly complied with the Accounting Standards applicable to SMCs. Since
Indian Accounting Standards (Ind-AS) are not applicable to companies listed on SME Exchanges, the
Company has not adopted Ind-AS.

Note: The Company has not entered into any formal lease arrangements within the meaning of Accounting
Standard - 19 Leases. Premises used by the Company are occupied on informal / month-to-month
rental basis. Rent paid during the year amounting to Rs 15.86 Lakhs (Previous Year: Rs 7.22 Lakhs) has
been charged to Statement of Profit & Loss under the head ''Rent Expenses.

34 CSR Disclosure

The provisions of Section 135(5) of the Companies Act, 2013, relating to Corporate Social Responsibility
(CSR) expenditure, are not applicable to the Company for the current financial year, and hence, no
disclosure is required in this regard.

35 During the reporting period, there were no transactions recorded in the books of account that were
surrendered or disclosed as income during any assessment under the Income-tax Act, 1961. Further, no
income has been surrendered or disclosed as undisclosed income during the year in the income tax
assessments, and accordingly, no such amounts are required to be reported in the financial statements.

36 The Company has neither traded in cryptocurrency or virtual currency nor held any such assets or
liabilities during the reporting period. Further, the Company has not received or made any payments in
respect of cryptocurrency or virtual currency during the year.

(k) Provisions & contingencies:

A provision is recognized when the company has a present obligation as a result of past events and it is probable that an
outflow of resources will be required to settle the obligation in respect of which reliable estimate can be made.
Provisions (excluding retirement benefits) are not discounted to their present value and are determined based on the
best estimate required to settle the obligation at the Balance sheet date. These are reviewed at each Balance Sheet date
and adjusted to reflect the current best estimates. Contingent Liabilities are disclosed in the notes. Contingent assets
are not recognized or disclosed in the Financial Statements.

(l) Borrowing Cost:

Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalized as part
of the cost of such asset. A qualifying asset is one that necessarily takes substantial period of time to get ready for
intended use. All other borrowing costs are charged to revenue.

(m) Investments:

Investments, which are readily realizable and intended to be held for not more than one year from the date on which
investments are made , are classified as current investments. All other investments are classified as long term
investments.

Long-term investments are stated at cost, less provision for other than temporary diminution in the carrying value
of each

investment. Current investments are stated at the lower of cost and fair value.

(n) Earnings per Share:

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of
extraordinary items, if any) by the weighted average number of equity shares outstanding during the period. Diluted
earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary
items, if any) 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 earnings per share and the weighted average number of equity shares which could have been issued
on the conversion of all dilutive potential equity shares except where the result would be anti-dilutive.

(o) Foreign Currency Transactions

ForeignCurrencyTransactionsare recordedatthe exchangerateprevailing onthedateoftransaction.Allmonetaryforeign
currency assets/liabilities are translated at the rates prevailing on the date of balance sheet. The exchange difference
between the rates prevailing on the date of transaction and on the date of settlement as also on translation of monetary
items at the end of the period is recognized as income or expense, as the case may be.

(p) Revaluation of Assets

As and when Fixed Assets are revalued, to adjust the provision for depreciation on such revalued Fixed Assets, where
applicable, in order to make allowance for consequent additional diminution in value on considerations of age,
condition and unexpired useful life of such Fixed Assets.

*** The Company has not allotted any fully paid- up equity shares by way of bonus shares during the
period of five years immediately

preceding the balance sheet date nor has it issued shares for consideration other wise than in cash.

(B) Rights, preferences and restrictions attached to equity shares:

The Company has only one class of equity shares having a face value of ^10 each. These equity shares
rank pari passu in all respects,

including entitlement to voting rights, dividend, and repayment of capital. Each equity share carries one vote.
The shareholders are entitled

to receive dividends as and when declared by the Board of Directors and approved by the shareholders, in
proportion to the number of shares

held. In the event of liquidation, the equity shareholders will be entitled to receive the remaining assets of the
Company after settlement of
all liabilities, in proportion to their shareholding.

24 Segment Reporting

The Company''s principal business is manufacturing and trading of cotton yarn and fabric. As per
Accounting Standard

(AS-17) Segment Reporting, issued by the Institute of Chartered Accountants of India, the Company
operates in a single

business and geographical segment and accordingly, no separate segment information is required to
be disclosed.

25 Basic and Diluted Earning per share:

For the purpose of calculation of basic and Diluted earning per share of following amounts have been
considered.

26 Micro, small and Medium Enterprises:

The balance outstanding to Micro and Small Enterprises registered under the Micro, Small and Medium
Enterprises

Development (MSMED) Act, 2006 has been disclosed based on the information received and
confirmed by the

Company from its creditors classified as Micro and Small Enterprises. Details of the same are provided
in Note No. 9 to the financial statements.

32 Additional Regulatory Requirements:

(i) The Company holds land located in Punjab, and the title deed of the said land is registered in the name of the
Company itself. There are no immovable properties whose title deeds are not held in the name of the Company as
on the reporting date.

(ii) As per the confirmation provided by the management of the Company, no revaluation of Property, Plant and
Equipment has been carried out during the reporting period.

(iii) As per the confirmation provided by the management, no loans or advances in the nature of loans have been granted
by the Company to promoters, directors, key managerial personnel (KMPs), or related parties (as defined under the
Companies Act, 2013), either severally or jointly with any other person, during the reporting period.

(iv) Details of Benami Property Held:

As per the confirmation provided by the management, no proceedings have been initiated or are pending against
the Company under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder for
holding any benami property during the reporting period.

(v) Borrowings:

The Company currently avails term loans and overdraft (OD) limits from a scheduled bank. In compliance with the
terms of sanction, the Company submits monthly statements of stock, trade receivables, and trade payables to the
of the Company.

(vi) As per the confirmation provided by the management, the Company has not been declared a wilful defaulter by any
bank, financial institution, or other lender during the reporting period.

(vii) As per the confirmation provided by the management, the Company has not entered into any transactions with
companies that have been struck off under Section 248 of the Companies Act, 2013 or Section 560 of the Companies
Act, 1956 during the reporting period.

(viii) Registration of charges or satisfaction with Registrar of Companies;

As per the confirmation provided by the management, the Company has created charges over its assets in favour of
lenders and has duly filed the necessary charge-related forms and returns with the Registrar of Companies (ROC)
within the prescribed statutory timelines.

(ix) Compliance with number of layers of companies:

As per the confirmation provided by the management, the Company has complied with the limit on the number of
layers of subsidiaries prescribed under clause (87) of Section 2 of the Companies Act, 2013, read with the Companies
(Restriction on Number of Layers) Rules, 2017.

(x) Ratios - As per Attached annexure

36 CSR Disclosure

The provisions of Section 135(5) of the Companies Act, 2013, relating to Corporate Social Responsibility (CSR)
expenditure, are not applicable to the Company for the current financial year, and hence, no disclosure is required
in this regard.

37 During the reporting period, there were no transactions recorded in the books of account that were surrendered
or disclosed as income during any assessment under the Income-tax Act, 1961. Further, no income has been
surrendered or disclosed as undisclosed income during the year in the income tax assessments, and accordingly,
no such amounts are required to be reported in the financial statements.

38 The Company has neither traded in cryptocurrency or virtual currency nor held any such assets or liabilities during
the reporting period. Further, the Company has not received or made any payments in respect of cryptocurrency or
virtual currency during the year.

For and On behalf of Board of Directors

Anil Kumar Jain Geeta Jain

(Managing Director) (Director)

(DIN: 00150070) (DIN: 00153074)

Akanksha Jain Isha Avi Jain

(Chief Financial Officer) (Company Secretary) (CEO)

As per our report of even date
For Kuldeep Sharma & Associates
(FRN:024838N)

(Kuldeep Sharma)

(M.No: 084073)

Date: 28-05-2025
Place: New Delhi
UDIN: 25084073BMIZOF1504