అకౌంట్స్ గమనికలుCrown Lifters Ltd.

Mar 31, 2025

Contingent liabilities and commitments (to the extent not provided for)	As at 31-03-2025	As at 31-03-2024
	Amount in Lacs	Amount in Lacs
i) Contingent Liabilities
a) Claims against the company not acknowledged	49.64	49.64
as debt
b) Guarantees	0.00	0.00
c) Other money for which the company is	0.00	0.00
contingently liable
Total : (i)...	0.00	0.00
II) Commitments a) Estimated amount of contracts remaining to	0.00	0.00
be executed on capital account and not provided for
b) Uncalled liability on shares and other	0.00	0.00
investments partly paid
c) Other commitments	0.00	0.00
Total: (ii)...	0.00	0.00
Total: (i) (ii).„	0.00	0.00

(F) Disclosure pursuant to Note No. 6|W) of Part I of Schedule III to the Companies Act, 2013

In the opinion of the Board, all assets other than fixed assets and non current investments, have a realisable value in the ordinary course of business which is not different from the amount at which it is stated.

(I) Significant Accounting Policies

(a) The Company generally follows mercantile method of accounting except the following which are accounted on cash basis.

(i) Gratuity and incentives to employees

(li) Income from investment

(iii) Claims and interest due on overdue bills.

(iv) Closing Stock valued at cost.

(b) Depreciation on fixed assets have been provided on straight line method as per schedule XIII of the Companies Act, 2013, on Single Shift Basis.

(J) In the opinion of the Board of Directors, the current assets, loans and advances have a value which on realization in the ordinary course of Business would be at least equal to the amount stated in the Balance Sheet.

(K) Figures in brackets represent the figures of the previous year and have been regrouped / rearranged wherever necessary.

• ^|3,Reason No. 1

The Debt-Equity Ratio is decreased, as the total debt and total shareholder''s equity was increased during the year into consideration.

• ‘“’Reasons No. 2

The Debt-Equity Ratio Is Increased, as the total debt and total shareholder''s equity was increased during the year into consideration.

r ¦

^plReason No. 1

The Debt Service Coverage Ratio Is increased, due to Increase in total debt during the year Into consideration.

• ''""’Reason No. 2

The Debt Service Coverage Ratio is decreased, due to increase In total debt during the year into consideration.

(Q) Quantitative details of Cranes

The Company is not required to give the quantitative details, as it is mainly in the Service Industry.

(Ft) As per the information given by the Company, there are suppliers who are covered under the Micro, Small and Medium Enterprises Development Act, 2006.

(S) During the year the Company has created Deferred Tax Liability of Rs. 522.53 Lacs.

(T) The Company has dealt in hiring of the Cranes. There is only one segment of the business during the year into consideration. So, The segment reporting as required by Indian Accounting Standard has not been reported.

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Mar 31, 2024

(a) The Company does not own benami propert.es Further, there are no proceedings which have been initiated or are pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder

(b) During the current and previous year, the Company has not traded or invested in Crypto currency or Virtual Currency.

(c) There were no Scheme of Arrangements entered by the Company during the current and previous, which required approval from the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(d) The company does not have any holding company or subsidiary Company.

(e) The Company is not covered by the provisions of Section 135 of the Companies Act, 2013 related to Corporate Social Responsibility

(f) Undisclosed income ¦ The Company does not have any transaction not recorded in the books of accounts that has been surrendered or disclosed as income dunng the year in the tax assessments under the Income Tax Act, 1961

(8) The Company does not have relationship with any company which is struck off.

(h) The company has not advanced or loaned or Invested funds to any other person or entity including foreign entity (intermediaries) with the understanding that the Intermediary shall;

(i) Directly or indirectly lend or Invest in other person or entity identified in any manner whatsoever by or on behalf of the company (ultimate beneficiary) or

(fi) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiary.

(i) The company has not received any fund from any person or entity including foreign entity (funding party) with the understanding (whether recorded In writing or otherwise) that the company shall:

(I) Directly or indirectly lend or Investment In any other person or entity Identified In any manner whatsoever by or on behalf of the company (ultimate beneficiary) or

(II) Provide any guarantee, security or the like to or on behalf of the ultimate beneficiary.

(I) Significant Accounting Policies

(a) The Company generally follows mercantile method of accounting except the following which are accounted on cash basis.

(I) Gratuity and Incentives to employees

(il) Income from Investment

(iii) Claims and interest due on overdue bills.

(tv) Closing Stock valued at cost

(b) Depreciation on fixed assets have been provided on straight line method as per schedule XIII of the Companies Act, 2013, on Single Shift Basis.

(J) In the opinion of the Board of Oirectors, the current assets, loans and advances have a value which on realization In the ordinary course of Business would be at least equal to the amount stated In the Balance Sheet.

(K) Figures in brackets represent the figures of the previous year and have been regrouped / rearranged wherever necessary.

(Q) Quantmuve details of Cranes

The Company Is not required to grve the quantitative details, as It Is mainly In the Service Industry

(R) As per the Information given by the Company, there are suppliers who are covered under the Micro, Small and Medium Enterprises Development Act, 2006.

(S) During the year the Company has created Deterred Ta» Liability of Rs. 27,25 Lacs.

(T) The Company has dealt In hiring of the Cranes. There is only one segment of the business during the year into consideration So. The segment reporting as required by Indian Accounting Standard has not been reported.

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Mar 31, 2023

Data Not Good