అకౌంట్స్ గమనికలుManav Infra Projects Ltd.

Mar 31, 2025

c). Terms/ rights attached to equity shares

The Company has only one class of equity shares having par value of Rs.10 per share. Each holder of equity shares is entitled to one vote per share. The Company has not declared any dividend during the year.

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Mar 31, 2024

l. Provisions, Contingent Liabilities & Contingent Assets

Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of
a past event, and it is probable that the Company will be required to settle the obligation, and a reliable
estimate can be made of the amount of the obligation.

The amount recognized as a provision is the best estimate of the consideration required to settle the present
obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding
the obligation. When a provision is measured using the cash flows estimated to settle the present
obligation, its carrying amount is the present value of those cash flows (when the effect of the time value
of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from
a third party, a receivable is recognized as asset if it is virtually certain that reimbursement will be received
and the amount of the receivable can be measured reliably.

m. cash and cash equivalent

Cash and cash equivalents in the balance sheet comprise cash at banks and on hand and demand deposits
with an original maturity of three months or less and highly liquid investments that are readily convertible
into known amounts of cash and which are subject to an insignificant risk of changes in value net of
outstanding bank overdrafts as they are considered an integral part of the Company’s cash management.

The Cash & bank balances in India include both rupee accounts. On a standalone basis, balance in current
and deposit accounts stood at 10,06,330.52/-, as at March 31, 2024.

o. Event occurring after the date of balance sheet

Where material event occurring after the date of the balance sheet are considered up to the date of approval
of accounts by the board of directors.

p. Recoverability of trade receivables

Required judgements are used in assessing the recoverability of overdue trade receivables and for
determining whether a provision against those receivables is required. Factors considered include the
credit rating of the counterparty, the amount and timing of anticipated future payments and any possible
actions that can be taken to mitigate risk of non-payment.

q. The Company has reclassified/regrouped previous year figures where necessary to confirm to the current
year’s classification

As per our separate report of even date For Manav Infra Projects Limited

For SSRV and Associates
Chartered Accountants

ICAI FRN. 135901W Sd/- Sd/-

MAHENDRA N RAJU DINESH S YADAV

(Director) (Director)

Sd/- DIN : 02533799 DIN : 07843240

Vishnu Kabra

Partner

Membership No. 403437 Sd/- Sd/-

Place: Mumbai BIPIN PATEL JYOTI BIRLA

Date: - 23.05.2024 (CFO) (Company Secretary)

PAN: ALEPG6041J ICSI M. No.: A60717