అకౌంట్స్ గమనికలుSaianand Commercial Ltd.

Mar 31, 2025

Note: 24	Basic and Diluted Earnings per share (EPS) computed in accordance with Accounting Standard (AS) 20 "Earning per Share"
	Particulars				31.03.2025 Rs. In Lakhs		31.03.2024 Rs. In Lakhs
	Numerator Profit / (Loss) after Tax				35.57		75.90
	Denominator Weighted average number of Nos. Equity shares				2272		2272
	EPS Basic Numerator/Denominator				0.02		0.03
	EPS Diluted Numerator/Denominator				0.02		0.03
Note: 25
		Payment to Auditor''s	2024-25 Rs. In Lakhs	2023-24 Rs. In Lakhs
		For Audit	0.15	0.15
		For Company Matters	00	00

Note: 26 previous year figures have been regrouped and recasted wherever necessary.

Note: 27 Other Notes

Additional Regulatory Information pursuant to Clause 6L of General Instructions for preparation of Balance Sheet as given in Part I of Division II of Schedule III to the Companies Act, 2013, are given hereunder to the extent relevant and other than those given elsewhere in any other notes to the Financial Statements.

a. During the year ended March 31, 2025 and March 31, 2024, the Company has not advanced or loaned or invested funds (either borrowed funds or share premium or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall:

i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or

ii) provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries.

Further, during the year ended March 31, 2025 and March 31, 2024, the Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall: i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or ii) provide any guarantee, security, or the like on behalf of the ultimate beneficiaries.

b. The Company has not invested or traded in Crypto Currency or Virtual Currency during the year ended March 31, 2025 (Previous: NIL)

c. No proceedings have been initiated on or are pending against the Company for holding benami property under the Prohibition of Benami Property Transactions Act, 1988 (as amended in 2016) (formerly the Benami Transactions (Prohibition) Act, 1988 (45 of 1988)) and Rules made thereunder during the year ended March 31, 2025 (Previous year: Nil).

d. The Company has not been declared Willful Defaulter by any bank or financial institution or government or any government authority during the year ended March 31, 2025 (Previous year: Nil).

e. The Company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961) during the year ended March 31, 2025 (Previous year: Nil).

f. The Company does not have any transactions with the companies struck off under section 248 of the Companies Act, 2013 or section 560 of the Companies Act, 1956 during the year ended March 31, 2025 (Previous year: Nil).

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

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Mar 31, 2014

Note: 1 Balance of Bank, Sundry Debtors, Creditors, Loans & Advances given and accepted as agreed by the management, is subject to confirmation.

Note: 2 Cash on hand is as certified by the Management of the Company.

Note: 3 We have verified the vouchers and documentary evidences wherever made available. Where no documentary evidences were available, we relied on the authentication, explanation, information given by the management.

Note: 4 Figures have been rounded off in the nearest rupee.

Note: 5 Previous year''s figures have been regrouped or rearranged, wherever necessary to make them comparable with the current year

Note: 6 There are no segments in the course of business carried on by the company.

Note: 7 No transaction with related parties was made during the year

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Mar 31, 2013

Note: 1 Expenditure in foreign currency: Nil

Note: 2 Income in Foreign Currency: Nil

Note: 3 Balance of Bank, Sundry Debtors, Creditors, Loans & Advances given and accepted as agreed by the management, is subject to confirmation.

Note: 4 Cash on hand is as certified by the Management of the Company.

Note: 5 We have verified the vouchers and documentary evidences wherever made available. Where no documentary evidences were available, we relied on the authentication, explanation, information given by the management.

Note: 6 Figures have been rounded off in the nearest rupee.

Note: 7 previous year''s figures have been regrouped or rearranged, wherever necessary to make them comparable with the current year

Note: 8 there are no segments in the course of business carried on by the company.

Note: 9 No transaction with related parties was made during the year

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Mar 31, 2012

Note: 1 Expenditure in foreign currency: Nil

Note: 2 Income in Foreign Currency: Nil

Note: 3 Balance of Bank, Sundry Debtors, Creditors, Loans & Advances given and accepted as agreed by the management, is subject to confirmation.

Note: 4 Cash on hand is as certified by the Management of the Company.

Note: 5 We have verified the vouchers and documentary evidences wherever made available. Where no documentary evidences were available, we relied on the authentication, explanation, information given by the management.

Note: 6 Figures have been rounded off in the nearest rupee.

Note: 7 previous year's figures have been regrouped or rearranged, wherever necessary to make them comparable with the current year

Note: 8 There are no segments in the course of business carried on by the company.

Note: 9 No transaction with related parties was made during the year

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Mar 31, 2010

1. a) Previous years figures have been regrouped wherever necessary. b) Figures in brackets relate to the previous year.

2. Confirmation from Debtors, Creditors squared up transactions and inter account transfer and Loanees are awaited, Hence balances shown are subject to confirmation. Sundry debtors includes on amount of Rs. 1,205/- outstanding for more than six months. No provision has been made in the accounts as the same are expected to be recovered in due course.

3. In the opinion of the Board provisions in respect of all known Liabilities are made and are not in excess of the amount reasonably necessary.

4. In the opinion of the Board the current assets loans & advances are approximately of the value stated if realized in the ordinary course of business.

5. As per Management the provisions of Gratuity Act and Provident Fund Act are not applicable to the company at present.

6. Earnings and Expenditure in foreign currency: Rs. NIL

7. Break up of expenditure in respect of employees who were in receipt of remuneration agreegating to:

a. Not less than Rs. 24,00,000/-per annum : Nil

b. Not less than Rs. 2,00,000/-per month for part of the year : Nil

8. The other information required by Schedule VI of the companies Act 1956 is either Nil or not applicable.