అకౌంట్స్ గమనికలుPranik Logistics Ltd.

6. Provisions, Contingent Liabilities and Contingent Assets

(a) A provision is recognized 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 a reliable estimate can be made.

(b) Contingent Liabilities are not provided for in the accounts and are shown separately in the Notes on Accounts.

(c) Contingent Assets are neither recognized nor disclosed in the financial statements.

7. Taxes on Income

Tax expense comprises of current tax and deferred tax.

(a) Current income tax is measured at the amount expected to be paid to the tax authorities, computed in accordance

with the applicable tax rates and tax laws.

(b) Deferred Tax arising on account of "timing differences" and which are capable of reversal in one or more subsequent

peiods is recognised, using the tax rates and tax laws that are enacted or substantively enacted. Deferred tax
asset is recognised only to the extent there is reasonable certainty with respect to reversal of the same in future
years as a matter of prudence.

8. Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders
by the weighted average number of equity shares outstanding during the period.

9. Disclosure on Accounting Framework:

As per the Ministry of Corporate Affairs (MCA) Notification dated February 16, 2015, companies listed on the SME
Exchange (Chapter XB of SEBI ICDR Regulations, 2009) are exempted from the mandatory adoption of Ind AS.
Accordingly, the Company continues to prepare its financial statements under the Accounting Standards notified under
the Companies (Accounting Standards) Rules, 2006 (IGAAP).

NOTE 22

Pranik Logistics Limited (referred to as The Company) engaged in the business of Transporting, Warehousing, Manpower Services and other
Supply Chain activities and a complete service provider.

NOTE 23

a) List of related parties over which control of the Company exists - None

b) List of Related Parties with whom transactions have taken place during the year:

NOTE 26

CONTINGENT LIABILITIES

According to the information and explanations given to us, All known liabilities in the financial statements have been recorded. There is No any
kind of Financial Bank Guarantee.

NOTE 27

ADDITIONAL REGULATORY INFORMATION

Title deeds of Immovable Property not held in name of the Company

There is no Immovable Property not held in name of the Company.

Revaluation of Property, Plant and Equipment

The Company has not revalued its Property, Plant and Equipment During the Year.

Loans or Advances in the nature of loans are granted to promoters, directors, KMPs

The Company has not made any Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related parties (as
defined under Companies Act, 2013,) either severally or jointly with any other person During the Year.

Intangible assets under development

There is no Intangible assets under development.

Accounting Policy

Intangible assets are stated at cost less accumulated depreciation/amortization and impairment losses. The company amortizes intangible assets
with finite lives on a straight-line basis over their estimated useful lives, which are reviewed annually. Intangible assets with indefinite useful lives
are tested annually for impairment.

Classes of Intangible Assets

The company’s intangible assets consist primarily of software

Impairment Review

The company reviewed its intangible assets for indicators of impairment as of 31st Mar 2026 and found no impairment necessary.

Internally Generated Intangible Assets

No internally generated intangible assets were capitalized during the year (Previous Year: Nil).

Significant Judgements

Management has assessed that the software and know-how continue to provide economic benefit and has retained the existing useful life
estimations.

Details of Benami Property held

According to the information and explanations given to us and on the basis of our examination of the records of the Company, No proceedings
have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of
1988) and the rules made thereunder.

Borrowings from banks or financial institutions

The Company has borrowings from banks or financial institutions on the basis of security of current assets.

(a) Quarterly returns or statements of current assets filed by the Company with banks or financial institutions are in agreement with the books of
accounts.

(b) The company is regular in serving due interest and other dues of the bank well in time

Wilful Defaulter

According to the information and explanations given to us and on the basis of our examination of the records of the Company, Company is not
declared wilful defaulter by any bank or financial Institution or other lender.

Relationship with Struck off Companies

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,the company has
not made any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

Registration of charges or satisfaction with Registrar of Companies

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,all charges and
satisfaction has been registered with Registrar of Companies.

Compliance with number of layers of companies

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,the 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.

Utilisation ofBorrowedfunds andsharepremium

(A) Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other
person(s) or entity(ies), including foreign entities (Intermediaries).

(B) Company has not received any fund from any person(s) or entity (ies), including foreign entities (Funding Party).

Undisclosed income_

There were no Transaction which were not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax
assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

Corporate SocialRespo n sibility (CSR)

The Company has complied the provisions under Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules,
2014 relating to Corporate Social Responsibility, and the company has made total expenditure of Rs.14.62 Lacs under CSR.

Details ofCrypto. Currency orVirtualCurrency

According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not traded or
invested in Crypto currency or Virtual Currency during the financial year.

5. Contingent Liabilities

a. A provision is recognized when the company has a present obligation as a result of a past event and it is
probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable
estimate can be made.

b. Contingent Liabilities are not provided for in the accounts and are shown separately in the Notes on Account.

c. Contingent Assets are neither recognized nor disclosed in the financial statements.

6. Taxes on Income

Tax expense comprises of current tax and deferred tax

a. Current income tax is measured at the amount expected to be paid to the tax authorities, computed in
accordance with the applicable tax rates and tax laws.

b. Deferred Tax arising on account of "timing differences" and which are capable of reversal in one or more
subsequent peiods is recognised, using the tax rates and tax laws that are enacted or substantively enacted.
Deferred tax asset is recognised only to the extent there is reasonable certainty with respect to reversal of the
same in future years as a matter of prudence.

7 Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity

shareholders by the weighted average number of equity shares outstanding during the period.

8. Disclosure on Accounting Framework:

As per the Ministry of Corporate Affairs (MCA) Notification dated February 16, 2015, companies listed on the SME

Exchange (Chapter XB of SEBI ICDR Regulations, 2009) are exempted from the mandatory adoption of Ind AS.

Accordingly, the Company continues to prepare its financial statements under the Accounting Standards notified

under the Companies (Accounting Standards) Rules, 2006 (IGAAP).

NOTE 22

Pranik Logistics Limited (referred to as The Company) engaged in the business of Transporting, Warehousing, Manpower Services and
other Supply Chain activities and a complete service provider.

NOTE 23

In the opinion of the Board of Directors, the Current Assets, Loans & Advances have a value on realisation in the ordinary course of
business at least equal to the amount at which they are stated in the accounts. Adequate provisions have been made for all known
losses and liabilities.

NOTE 24 Certain balances of Sundry Creditors, Sundry Debtors, and Advances are subject to confirmation as the number of Suppliers and
the number of debtors is very large. The company is in process of receiving all confirmations for the balances.

NOTE 25

Nates on Related party Transactions as per AS 18and SEBI LODR

a) List of related parties over which control of the Company exists - None

b) List of Related Parties with whom transactions have taken place during the year:

NOTE 28

CONTINGENT LIABILITIES_

According to the information and explanations given to us, All known liabilities in the financial statements have been recorded. The
Company has certain contingent liabilities in the form of Bank Guarantee issued to various companies amounting to Rs.8A.33 Lakhs.

NOTE 29 ADDITIONAL REGULATORY
INFORMATION_

Title deeds of Immovable Property not held in name of the Company_

There is no Immovable Property not held in name of the Company.

Revaluation of Property, Plant and Equipment_

The Company has not revalued its Property, Plant and Equipment.

Loans or Advances in the nature of loans are granted to promoters, directors, KMPs

The Company has not made any Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related
parties (as defined under Companies Act, 2013,) either severally or jointly with any other person.

Capital-Work-in Progress (CWIP)

(a) For Capital-work-in progress, following ageing schedule are as under:

CWIP aging schedule

Impairment Review

The company reviewed its intangible assets for indicators of impairment as of 31 March 2025 and found no impairment necessary.
Internally Generated Intangible Assets

No internally generated intangible assets were capitalized during the year (Previous Year: Nil).

Significant Judgements

Management has assessed that the software and know-how continue to provide economic benefit and has retained the existing useful
life estimations.

Details of Benami Property held According to the information and explanations given to us and on the basis of our examination of the
records of the Company, No proceedings have been initiated or pending against the company for holding any benami property under the
Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

Borrowings from banks or financial institutions

The Company has borrowings from banks or financial institutions on the basis of security of current assets.

(a) Quarterly returns or statements of current assets filed by the Company with banks or financial institutions are in agreement with the
books of accounts.

(b) The company is regular in serving due interest and other dues of the bank well in time

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,the
company has not made any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of
Companies Act, 1956.

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,all
charges and satisfaction has been registered with Registrar of Companies.

CnmplinnM with numhpr nf Inyont nf rnmpnniflu

According to the information and explanations given to us and on the basis of our examination of the records of the Company ,the
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.

Utilisation of Borrowed funds and share premium

(A) Company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other
person(s) or entity(ies), including foreign entities (Intermediaries).

(B) Company has not received any fund from any person(s) or entity (ies), including foreign entities (Funding Party).

Undisdosed income

There were no Transaction which were not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax
assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961).

Corporate Sodol Responsibility (CSR)

The Company has complied the provisions under Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility
Policy) Rules, 2014 relating to Corporate Social Responsibility, and the company has made total expenditure of Rs.6.50 Lacs under CSR.

Detoils of Crypto Currency or Virtual Currency According to the information and explanations given to us and on the basis of our examination of the
records of the Company, the Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

NOTE 30 C.I.F Value of Imports-NIL, (Previous Year - NIL)

Expenditure in Foreign Currency - Rs. Nil (Previous Year - Nil)

Earnings in Foreign Currency - NILfPrevious Year - Nil)

F.O.B value of exports - NIL (Previous Year - NIL)

NOTE 31

Previous year''s figures have been reworked, regrouped, rearranged and reclassified wherever considered necessary to conform to this year''s
classification. Accordingly, amounts and other disclosures for the preceding year are included as an integral part of the current year financial
statements and are to be read in relation to amounts and other disclosures relating to the current year.

I ntermsof ourreport attached. For and on behalf of the Board

For A John Moris and Co. Firm
Registration No.: 007220S

Chartered Accountants Pranav Kumar Sonthalia Nikunj Sonthalia

Managing Director Director

DIN:06717643 DIN:08036743

CA Manish Jain

(Partner) SujayKundu Avinash Saigal Anushree Chowdhury

Membership No. 402192 CFO CEO Company Secretary

Place: Kolkata

Date: 27.05.2025

UDIN - 25402192BMOBAR3693