అకౌంట్స్ గమనికలుDeccan Transcon Leasing Ltd.

Mar 31, 2025

2 Kotak Mahindra Bank

Equitable Mortgage on Unit No. DG6-G/01/03, First Floor, Block Vista Diegeo Gracia-6 , Sy No. 1009/1, KPHB Colony,Kutakpally Village and Mandal, R.R. District-500072 owned by Mrs Karthika Menon 9 (W/O Jaidev Maon)

3 DBS Bank

First Pari passu charge on the current assets and unencumbered movable fixed assets of the company, both present future under multiple Banking Arrangement Exclusive charge on the Fixed Deposit of INR.20,000,000/- duly lien marked in favour of the Bank

Employee Benefits

Defined-contribution plans:

All short-term employee benefits are accounted on undiscounted basis during the accounting period based on services rendered by employees.

The Company''s contribution to Provident Fund is determined based on a fixed percentage of the eligible employees'' salary and charged to the Statement of Profit and Loss on accrual basis.

The Company has made provision for payment of Gratuity to its employees. This Provision is made as per the method prescribed under the Payment of Gratuity Act. The cost of providing gratuity under this plan is determined on the basis of actuarial valuation at year/period end. The Company has adopted the Accounting Standard 15 (revised 2005) on Employee Benefits during the restated financials period.

Lease

Operating lease as lessee Description of Leasing Agreements

1. The company has taken a office at A-444 Balaji Bhawan Belapur navi Mumbai from Bhaskar Nair on an operating lease starting from 1st June 2024 and ending on 28th February 2026.

2. The company has taken a office at 912, 9th Floor Lodha Supremes II Thane West on an operating lease starting from 10th July 2023 and ending on 09th July 2026.

3. The company has taken a office at office No. 7 Ground Floor, Plot No. 40, Sector-8 Riddhi Siddhi Arcade -2, Gandhidham on an operating lease starting from 01st March 2025 and ending on 31st January 2026.

4. The company has taken a office at Suite # 4 Second Floor, Railway Colony 3rd Street, Chennai on an operating lease starting from 01st July 2024 and ending on 31st May 2025.

Additional Regulatory Information as required by Para Y of Part - I to Schedule III to the Companies Act, 2013:

(i) The title deeds of the Immovable Property are held in the name of the Company.

(ii) The company has not revalued its Property, Plant and Equipment. Accordingly disclosures as required under this para is not applicable.

(iv) The Company does not have any Capital work in progress as on 31st March, 2025.

(v) The company have intangible assets Under-Development. Disclosures as required under this para is disclosed in Note 11 Property, Plant and Equipments

(vi) There has been no proceeding initiated or pending against the company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and the rules made thereunder. Accordingly disclosures under this para is not applicable.

(vii) The Company has borrowings from Banks or Financial Institutions on the basis of security of current assets. No material discrepancies have been noticed in the Quarterly statements filed for Current Assets (Stock statements, book debt statements, statements on ageing analysis of the debtors/other receivables) held by the company in comparison with the stock and book debts as per books of accounts.

(viii) The company has not been declared as wilful defaulter by any bank or financial institution or other lender. Accordingly disclosures under this para is not applicable.

(ix) The company has not entered into any transaction with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956. Accordingly disclosures under this para is not applicable.

(x) There are no charges or satisfaction pending for registration with the Registrar of Companies beyond the statutory period . Accordingly disclosures under this para is not required.

(xi) The Company has one foreign subsidiary and one associate company. The Company has complied with the requirements prescribed under clause (87) of section 2 of the Companies Act, 2013, read with the Companies (Restriction on Number of Layers) Rules, 2017, and does not exceed the permissible number of layers of subsidiaries.

(xii) No Scheme of Arrangements has been approved by the Competent Authority in terms of Sections 230 to 237 of the Companies Act, 2013. Accordingly disclosures under this para is not applicable.

(xiii) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), 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

(xiv) The Company has not received any fund from any person(s) or entity(ies), 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.

Additional Regulatory Information as required by Para 5 (ix) to (xi) of Part - II to Schedule III to the Companies Act, 2013:

(i) There are no transactions not recorded in the books of accounts that has been surrendered or disclosed as income in the books of account during the year in the tax assessment under the Income Tax Act, 1961.

(iii) The Company has not traded or invested in Crypto Currency or Virtual Currency and therefore, the disclosures as sought is not applicable.

Previous year figures have been regrouped, rearrenged where necessary to confirm to this year''s classification._

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Mar 31, 2024

10. PROVISIONS AND CONTINGENT LIABILITIES

A provision is recognized if, as a result of a past event, the Company has a present legal obligation that
is reasonably estimable, and it is probable that an outflow of economic benefits will be required to
settle the obligation. Provisions are determined by the best estimate of the likely future outflow of
economic benefits required to settle the obligation at the reporting date.

Where no reliable estimate can be made, a disclosure is made as contingent liability. A disclosure for
a contingent liability is also made when there is a possible obligation or a present obligation that may,
but probably will not, require an outflow of resources. Where 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.

11. CASH & CASH EQUIVALENTS

Cash and cash equivalents comprise cash and cash on deposit with banks. The Company considers
all highly liquid investments with a remaining maturity at the date of purchase of three months or
less and that are readily convertible to known amounts of cash to be cash equivalents.

12. SEGMENT REPORTING

Company is operating under a single segment.