అకౌంట్స్ గమనికలుJyot International Marketing Ltd.

Mar 31, 2025

b) As the Company is engaged in only one segment of finance and investment business, there are no separate reportable segments as per Indian Accounting Standard (Ind AS-108) of segment reporting.

d) EARNINGS PER SHARE BASIC EPS

The basic earnings per share is computed by dividing the net profit attributable to equity shareholders for the year by the weighted average number of equity shares outstanding during the year.

DILUTED EPS

For calculating the diluted earnings per share, the net profit for the year attributable to equity shareholder and the weighted average number of shares outstanding during the year are adjusted for the effects of all dilutive potential equity shares.

e) The balances of Unsecured Loans (Liabilities) and Loans & Advances (Assets) shown in Financial Statements are subject to the confirmation and consequential adjustment if any.

f) The Company has determined that the carrying values of cash and cash equivalents, bank balances, trade receivables, short term loans, trade payables, short term debts, borrowings, bank overdrafts and other current liabilities are stated at a reasonable approximation of their fair value and hence their carrying values are deemed to be fair values.

g) The company has not done any transaction with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act 1956.

h) Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

i) The Company is not a Core Investment Company and hence Analytical Ratios are not applicable.

j) The Company has not availed or borrowed funds from the banks or financial Institutions and hence diversion of funds is not applicable.

k) The company has not availed or borrowed funds from banks or financial Institutions and hance registration of Charges with ROC is not applicable.

l) The company has not availed or borrowed funds from banks or financial Institutions on the basis of security of current assets.

m) The company does not have any Immovable Property.

n) Previous year''s figures have been regrouped and rearranged wherever necessary.

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Mar 31, 2024

2.12 Contingencies and Provisions:

Provisions are recognized when there is a present obligation as a result of part events,
whereit is probable that an outflow of resources will be required to settle the obligation
anda reliable estimate can be made.

Contingent Liabilities are recognized only when there is a possible obligation arising
frompast events, due to occurrence or non-occurrence of one or more uncertainfuture
events, not wholly within the control of the Company or where any present obligation
cannot be measured in terms of future outflow of resources or where a reliable estimate of
obligation cannot be made Contingent assets are not recognized in the financial statements.
future events, not wholly within the control of the Company or where any present
obligation cannot be measure in terms of future outflow of resources or where a reliable
estimate of obligation cannot be made. Contingent assets are not recognized in the financial
statements.

2.13 Cash Flow Statements:

Cash flows are reported using the indirect method, whereby profit/(loss) before
extraordinary items and tax is adjusted for the effects of transactions of non-cash nature
and any deferrals or accruals of past or futurecash receipts or payments. The cash flows
from operating, investing and financing activities of theCompany are segregated based on
available information.

(d)EARNINGS PER SHARE
BASIC EPS

The basic earnings per share is computed by dividing the net profit attributable to equity
shareholders for

the year by the weighted average number of equity shares outstanding during the year.
DILUTED EPS

For calculating the diluted earnings per share, the net profit for the year attributable to
equity shareholder

and the weighted average number of shares outstanding during the year are adjusted for
the effects

of all dilutive potential equity shares.

(e) The balances of Unsecured Loans ( Liabilities ) and Loans & Advances ( Assets ) shown in
Financial Statements are subject to the confirmation and consequential adjustment if any.

(f) The Company has determined that the carrying values of cash and cash equivalents, bank
balances, trade receivables, short term loans, trade payables, short term debts, borrowings,
bank overdrafts and other current liabilities are stated at a reasonable approximation of their
fair value and hence their carrying values are deemed to be fair values.

(g) The company has not done any transaction with the companies struck off under section 248
of the Companies Act , 2013 or section 560 of the Companies Act 1956.

(h) Company has complied with the number of layers prescribed under clause (87) of section 2 of
the Act read with Companies (Restriction on number of Layers) Rules, 2017

(i) The Company is not a Core Investment Company and hence Analytical Ratios are not
applicable.

(j) The Company has not availed or borrowed funds from the banks or financial Institutions and
hence diversion of funds is not applicable.

(k) The company has not availed or borrowed funds from banks or financial Institutions and
hance registration of Charges with ROC is not applicable.

(l) The company has not availed or borrowed funds from banks or financial Institutions on the
basis of security of current assets

(m) The company does not have any Immovable Property.

(n) Previous year''s figures have been regrouped and rearranged wherever necessary.

Notes on Accounts forms an integral part of accounts.

For,Parag A. Shah & Co. For and on behalf of the Board of directors of

Chartered Accountants Jyot International Marketing Limited

Firm Reg. No. 129665W

Sd/- sd/- sd/- sd/-

Parag A. Shah Jayesh Shah Priti Shah Ilesh Nikhare

(Proprietor) Managing Director Chief Financial Director

Membership No. 047713 (DIN:03548968) Officer (DIN:07438073)

Date: 30/05/2024

Place: Ahmedabad sd/-

CS Juhi Parekh
Company Secretary
PAN: CUVPP6713N