అకౌంట్స్ గమనికలుMask Investments Ltd.

Mar 31, 2025

19 Contingent Liablities & Commitments

a) i) Contingent liability not provided for Rs. NIL (P.Y. NIL).

b) Estimated amount of contracts remaining to be executed on capital account and not provided for is Rs. NIL (P.Y. Rs. NIL) against which advance paid is Rs. NIL (P.Y. Rs. NIL).

23 There is no foreign currency transaction during the year under audit.

24 There are no Micro & Small Scale Business Enterprises, to whom the company owes dues, which are outstanding for more than 45 Days as at 31st March, 2025. This is information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the company and have been relied upon by the Auditors.

The Company has single segment namely "Finance & Investment Activities". Therefore, the company''s business does not fall under different segments as defined by Ind AS - 108 of "Segment Reporting" issued

25 by ICAI.

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Mar 31, 2024

3.7 Provisions and contingent liabilities

A provision is recognized when the Company has a present obligation (legal or constructive) as a result of past event and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, in respect of which a reliable estimate can be made.

A disclosure for a contingent liability is made when there is a possible obligation or a pres ent obligation that may, but probably will not require an outflow of resources.

23 There is no foreign currency transaction during the year under audit.

24 There are no Micro & Small Scale Business Enterprises, to whom the company owes dues, which are outstanding for more than 45 Days as at 31st March, 2023. This is information as required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis of information available with the company and have been relied upon by the Auditors.

The Company has single segment namely "Finance & Investment Activities". Therefore, the company''s business does not fall under different segments as defined by Ind AS - 108 of "Segment Reporting" issued

25 by ICAI.

The reconciliation between the provision of income tax of the Company and amounts computed B by applying the Indian statutory income tax rate to profit before taxes is as follows:

Explanation: Change in ratio is due to increase in return on investments.

As per our Audit Report Attached For & On Behalf of Board of Directors

For RAJENDRA SHARMA & ASSOCIATES Chartered Accountants

Firm Registration No.: 108390W Ayushi Saboo Narayan Saboo

Managing Director & CFO Director

DIN: 02446095 DIN: 00223324

(Rajendra Ratanlal Sharma)

Partner Naresh Saboo

Membership No. 044393 Director Drashti Gautam Shah

Surat, 13^th May, 2024 DIN: 00223350 Company Secretary