అకౌంట్స్ గమనికలుDhanuka Infra Realty Ltd.

Mar 31, 2025

k Provisions, Contingent liabilities and Contingent assets

A provision is recognised when the Company has a present obligation as a result of past event 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 and compensated absences)
are not discounted to its present value and are determined based on 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

l Cash and cash equivalents

The Company considers all highly liquid financial instruments, which are readily convertible into
known amount of cash that are subject to an insignificant risk of change in value and having original
maturities of three months or less from the date of purchase, to be cash equivalents.

(ii) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend
proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case
of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after
distribution of all preferential amounts, in proportion to their shareholding.

34 Security of Current Assets Against Borrowings

The Company has not filed the quarterly statement of current assets (stock statement) with the bank for the period ended 31st March 2025.

Accordingly, the requirement of reconciliation of quarterly returns or statements of current assets filed by the Company with the books of
accounts does not arise.

35 Struck Off Companies

In the opinion of the management, Company has not undertaken any transactions with companies struck off under section 248 of the Companies
Act, 2013 or section 560 of Companies Act, 1956.

36 Benami Properties

In the opinion of the management Company does not hold any benami property as defined under the “Benami Transactions (Prohibition) Act,

1988 and Rules made there under, No proceedings have been initiated or are pending against the company for holding any Benami property under the
“Benami Transactions (Prohibition) Act, 1988 and Rules made there under.

37 Compliance with approved Scheme(s) of Arrangements

The provisions of sections 230 to 237 of The Companies Act 2013,”Scheme of arrangement approved by the Competent Authority'' are not applicable on
company.

38 Financial Ratios

Refer Annexure 1 attached to the financial statements.

39 Wilful Defaulter

The company does not appear in the list of willful defaulter by any bank or financial institution or other lender.

40 Regrouping

Figures of the previous year have been reworked, regrouped, rearranged and reclassified wherever necessary, to make them comparable with the
current year figures. ™

Construction services is regrouped under revenue from operations due to the reason that company is rendering construction services on regular basis to
customers.

For AJAY KUMAR VIJAYVERGIA & ASSOCIATES For and on behalf of the Board

Chartered Accountants
Firm''s Registration No. 003833C

Mahershi Vijayvergia YOGESH DHANUKA ADITYA MALPANI TANISHA GUPTA

Partner Managing Director Director Company Secretary &

Compliance Officer

Membership No. 423718 01437705 06428810 A76024

Place: Jaipur Place: Jaipur

Date: 30 May 2025 Date: 30 May 2025

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Mar 31, 2024

k Provisions, Contingent liabilities and Contingent assets

A provision is recognised when the Company has a present obligation as a result of past event 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 and compensated absences) are not
discounted to its present value and are determined based on 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

l Cash and cash equivalents

The Company considers all highly liquid financial instruments, which are readily convertible into known
amount of cash that are subject to an insignificant risk of change in value and having original maturities of
three months or less from the date of purchase, to be cash equivalents.

35 Struck Off Companies

In the opinion of the management, Company has not undertaken any transactions with companies struck off under section 248 of the
Companies Act, 2013 or section 560 of Companies Act, 1956.

36 Benami Properties

In the opinion of the management Company does not hold any benami property as defined under the "Benami Transactions (Prohibition)
Act, 1988 and Rules made there under, No proceedings have been initiated or are pending against the company for holding any Benami
property under the "Benami Transactions (Prohibition) Act, 1988 and Rules made there under.

37 Compliance with approved Scheme(s) of Arrangements

The provisions of sections 230 to 237 of The Companies Act 2013,"Scheme of arrangement approved by the Competent Authority'' are not
applicable on company.

38 Financial Ratios

Refer Annexure 1 attached to the financial statements.

39 Wilful Defaulter

The company does not appear in the list of willful defaulter by any bank or financial institution or other lender.

40 Regrouping

Figures of the previous year have been reworked, regrouped, rearranged and reclassified wherever necessary, to make them
comparable with the current year figures.

For AJAY KUMAR VIJAYVERGIA & ASSOCIATES For and on behalf of the Board

Chartered Accountants
Firm''s Registration No. 003833C

Mahershi Vijayvergia YOGESH DHANUKA ADITYA MALPANI ANKIT SAIN

Partner Managing Director Director cum CFO Company Secretary

Membership No. 423718 01437705 06428810 A-44868