అకౌంట్స్ గమనికలుEkennis Software Service Ltd.

Mar 31, 2025

13. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a
result of past events and it is probable that there will be an outflow of resources.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and
adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount
reported in the financial statements/information may not necessarily be same as those appearing in the respective audited
financial statements for the relevant years.

2. Post Employment Benefits:

The Company has not valued its obligations related to Gratuity for F.Y. 2024-25

3. Segment Reporting

The Company at present is engaged in the IT Services & Printing & Packaging Services but reportable segment as per the
requirement of AS - 17 is only one i.e. Printing and Packaging Service.

As per our report of even date For and on behalf of the Board of Directors

Ekennis Software Service Limited

For A Y & Company

_-sd_-

Firm Registration No. 020829C -sd-

Chartered Accountants ^{Manisha Sharma Ruchita J}°^shi

Chairman Cum Managing Director Non Executive

Director

-sd- DIN: 08377458 DIN: 09366575

CA Arpit Gupta

Partner

Membership No. 421544

-sd-

UDIN :25421544BMIUYC1380

Place : Bengaluru ^{Lalitha Padmanabhan}

Date : 26.05.2025 ^Company ^retaty

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Mar 31, 2024

12. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a
result of past events and it is probable that there will be an outflow of resources.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and
adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount
reported in the financial statements/information may not necessarily be same as those appearing in the respective audited
financial statements for the relevant years.

2. Post Employment Benefits:

The Company has not valued its obligations related to Gratuity for F.Y. 2023-24

3. Segment Reporting

The Company at present is engaged in the IT Services & Printing Services which constitutes a two-business segment. In
view of above, disclosure as required by AS -17 are provided in Note No. 2.27.

As per our report of even date For and on behalf of the Board of Directors

Ekennis Software Service Limited

For A Y & Company

Firm Registration No. 020829C

Chartered Accountants Sd/- Sd/-

Manisha Sharma Ruchita Joshi

Chairman & Managing Director Non-Executive Director
Sd/- DIN: 08377458 DIN: 09366575

CA Arpit Gupta
Partner

Membership No. 421544 Sd/_-

UDIN: 24421544BKFPKK6727 Tejaswi Agarwal

Place: Bengaluru Company Secretary cum Compliance Officer

Date: 28.05.2024

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Mar 31, 2023

A. Shares with rights preferences and restrictions attaching to each class including restriction on distribution of dividend and repayment of capital

Equity shares

The company has only one class of Equity having a par value Rs. 10.00 per share. 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 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.

2.6.1 Disclosure in respect of amount due to Micro, Small & Medium Enterprises:

The management has initiated the process of identifying enterprises which have provided goods and services to the Company and which qualify under the definition of micro and small enterprises, as defined under Micro, Small and Medium Enterprises Development Act, 2006. Accordingly, the disclosure in respect of the amounts payable to such enterprises as at 31st March 2023 has been made in the financial statements based on information received and available with the Company as on date of financials. The Company has not received any claim for interest from any supplier under the said Act.

^(b) As per the best estimate of the management, there is no capital commitment and contingent liability exists as on the date of the financial statement.

(c) Disclosures required under mandatory accounting standards & Schedule III are given to the extent applicable and possible.

(d) Additional information as required by para 5 of General Instructions for preparation of Statement of Profit and Loss (other than already disclosed above) are either Nil or Not Applicable.

(e) Previous year figures are regrouped or rearranged wherever considered necessary.

(f) Figures have been rounded off to the nearest Lakhs

1. The financial statements including financial information have been prepared after making such regroupings and adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the financial statements/information may not necessarily be same as those appearing in the respective audited financial statements for the relevant years.

61 Segment Reporting

The Company at present is engaged in the IT Services & Printing Services which constitutes a two business segment. In view of above, disclosure as required by AS -17 are provided in Note No. 2.27.