అకౌంట్స్ గమనికలుShyamkamal Investments Ltd.

Mar 31, 2025

3.9. Provisions

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
embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects current market assessments of
the time value of money and the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is
recognised as a finance cost.

Provisions are not discounted to their present value and are determined based on the best estimate required to settle the obligation at the reporting
date. These estimates are reviewed at each reporting date and adjusted to reflect the current best estimates.

3.10. Contingent Liability

A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence of
one or more uncertain future events beyond the control of the company or a present obligation that is not recognized because it is not probable that
an outflow of resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where there is a liability that
cannot be recognized because it cannot be measured reliably. The company does not recognize a contingent liability but discloses its existence in the
financial statements.

3.11. Contingent Asset

A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only be occurrence or non-occurrence of one
or more uncertain future events not wholly within the control of the company. The company does not recognize a contingent asset but discloses its
existence in the financial statements.

3.12. Cash and cash equivalent

Cash and cash equivalents for the purposes of cash flow statement comprise cash at bank (including demand deposits) and in hand and short-term,
highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are
subject to an insignificant risk of changes in value.

3.13. Earnings per share

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

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

3.14. Lease
Company as lessee

The Company''s lease asset classes primarily consist of leases for Office building. The Company assesses whether a contract contains a lease, at
inception of a contract. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in
exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Company assesses whether: (i)
the contract involves the use of an identified asset (ii) the Company has substantially all of the economic benefits from use of the asset through the
period of the lease and (iii) the Company has the right to direct the use of the asset.

At the date of commencement of the lease, the Company recognizes a right-of-use (ROU) asset and a corresponding lease liability for all lease
arrangements in which it is a lessee, except for leases with a term of 12 months or less (short-term leases) and low value leases. For these short-term
and low-value leases,theCompanyrecognizesthelease payments as an operating expense on a straight-line basis over the term of the lease.

The ROU assets are initially recognized at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or
prior to the commencement date of the lease plus any initial direct costs less any lease incentives. They are subsequently measured at cost less
accumulated depreciation and impairment losses.

ROU assets are depreciated from the commencement date on a straight-line basis over the shorter of the lease term and useful life of the under lying
asset.

The lease liability is initially measured at amortized cost at the present value of the future lease payments. The lease payments are discounted using
the interest rate implicit in the lease or, if not readily determinable, using the incremental borrowing rates in the country of domicile of these leases.

Lease liability and ROU assets have been separately presented in the Balance Sheet and lease payments have been classified as financing cash flows.

3.15. Segment Reporting

An operating segment is component of the company that engages in the business activity from which the company earns revenues and incurs
expenses, for which discrete financial information is available and whose operating results are regularly reviewed by the chief operating decision
maker, in deciding about resources to be allocated to the segment and assess its performance.

Assets and liabilities that are directly attributable or allocable to segments are disclosed under each reportable segment. All other assets and liabilities
are disclosed as un-allocable.

Revenue and expenses directly attributable to segments are reported under each reportable segment. All other expenses which are not attributable or
allocable to segments have been disclosed as un-allocable expenses.

The company prepares its segment information in conformity with the accounting policies adopted for preparing and presenting the financial
statements of the company as a whole.

3.16. Cash Flow Statement

Cash flows are reported using indirect method whereby profit for the period is adjusted for the effects of the transactions of non-cash nature, any
deferrals or accruals of past or future operating cash receipts and payments and items of income or expenses associated with investing and financing
cash flows. The cash flows from operating, investing and financing activities of the Company are segregated.

3.17. Events after reporting date

Where events occurring after the Balance Sheet date provide evidence of conditions that existed at the end of the reporting period, the impact of such
events is adjusted within the financial statements. Otherwise, events after the Balance Sheet date of material size or nature are only disclosed.

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Mar 31, 2024

(C) Rights, preferences and restrictions :_

i) The Company has only one class of equity shares having a par value of Rs.10 per share. Each holder of equity shares is entitled to one vote per share.

ii) The Company declares and pays dividend in Indian Rupees. The dividend , if any, proposed by the Board of directors is subject to the approval of the shareholders in ensuing Annual General Meeting.

ii) In event of liquidation of the Company,the holders of equity shares would be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The Distribution will be in proportion to the number of equity shares held by the shareholders.

(F) Capital Management

i) For the purpose of the Company''s capital management, capital includes issued equity capital and all other reserves attributable to the equity holders of the Company.

ii) The Company''s objective for capital management is to maximize shareholder value and safeguard business continuity. The Company determines the capital requirement based on annual operating plans and other strategic plans. The funding requirements are met through equity and operating cash flows.

(No Provision for tax has been made in view of loss incurred by the company and No Deferred Tax Asset is not recognized in respect of carried forward losses and other comprehensive Loss, as there is no virtual certainly with respect to the reversal of the same on near future years.)

(There is no change in the applicable tax rate as compared to previous financial year.)

22 Financial Instruments

Financial assets and liabilities are recognized when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value measured on initial recognition of financial asset or financial liability.

24 Segment Reporting

The company is engaged in financial activity and all other activities of the company revolve around the main business and therefore there are no reportable segments .

25 Disclosure of Corporate Social Responsibility (CSR) activities u/s 135 of the Companies Act, 2013 is as under:

The provisions of section 135 of the Companies Act, 2013 is not applicable to your Company as the Company does not fall under the criteria limits mentioned in the said section of the Act. Hence, the Company has not taken voluntary initiative towards any activity mentioned for Corporate Social Responsibility

Impariment Reserve

As per RBI circular no. RBI/2019-20/ 170 DOR(NBFC).CC.PD.No. 109/22.10.106/2019-20 dated March 13, 2020, impairment reserve is created on excess of provisioning required as per Income Recognition, Asset Classification and Provision norms of RBI over impairment allowance under Ind AS - 109.

As per RBI circular no. RBI/2019-20/170 DOR(NBFC).CC.PD.No. 109/22.10.106/2019-20 dated March 13, 2020, NBFCs are required to provide for impairment on financial assets in accordance with Ind AS.

Further, as per the circular, impairment reserve is required to be created on excess of provisioning required as per Income Recognition, Asset Classification and Provision (IRACP) norms of RBI (including standard assets) over impairment allowance under Ind AS - 109. The Company is following Board approved methodology for computation of Impairment Allowance towards provisioning for its loan assets and Impairment Allowance (ECL Provision). In compliance with the the said RBI circular, company has calculated provision required under IRACP Norms (including standard assets provisions) and company is not required to appropriate any amount to “Impairment Reserve" during the year.

In accordance with ECL method as prescribed in Ind AS - 109, impairment allowance worked out is Rs. Nil.

Equity Instruments through Other Comprehensive Income

The company has elected to recognise changes in the fair value of investments in equity securities in other comprehensive income. This reserve represents the cumulative gains and losses arising on the revaluation of equity instruments measured at fair value through other comprehensive income. The company transfers amounts from this reserve to retained earnings when the relevant equity securities are disposed off.

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Mar 31, 2016

b) Shares held by each shareholder holding more than 5% of equity share capital:

The Company does not have any shareholder holding more than or equal to 5% of Issued share Capital of the Company individually

( c) Terms/rights attached to equity shares

The Company has only one class of equity shares having a par value of ''10 per share. Each holder of equity shares is entitled to one vote per share.

The Company declares and pays dividend in Indian Rupees. The dividend proposed by the Board of directors is subject to the approval of the shareholders in ensuing Annual General Meeting. In event of liquidation of the Company, the holders of equity shares would be entitled to receive remaining assets of the Company, after distribution of all preferential amounts. The Distribution will be in proportion to the number of equity shares held by the shareholders.

The Company has not received any intimation from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act,2006 and hence disclosures, if any, relating to amount unpaid as at the yearend together with interest paid/payable as required under the said Act could not be furnished.

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Mar 31, 2015

1. Terms/rights attached to equity shares

The Company has only one class of equity shares having a par value of '10 per share.Each holder of equity shares is entitled to one vote per share. A member shall not have any right to vote whilst any call or other sum shall be due and payable to the Company in respect of any of the shares of such member. All equity shares of the Company rank pari passu in all respects including the right to dividend. The dividend is recommended by the Board of Directors and declared by the members at the ensuing Annual general Meeting. The Board of Directors have a right to deduct from the dividend payable to any member any sum due from him to the Company.

In the event of winding-up, subject to the rights of holders of shares issued upon special terms and conditions, the holders of equity shares shall be entitled to receive remaining assets, if any, in proportion to the number of shares held at the time of commencement of winding-up.

Note 2

Company has no outstaning liability to Micro, Small and Medium Enterprises as per the requirement of Section 22 of the Micro, Small and Medium Enterprises Development Act,2006.

Note 3

The Company has no employees drawing remunaration of more than Rs. 2400000/- p.a. If Employed throughout the year or Rs. 200000/- p.m. if employed for part of the year.

Note 4 Related Party Disclosure:

No T ransaction was carried out with related parties.

Note 5

The Company has advanced Interest free loan of Rs. 2,40,00,000/- to M/s Sparkling Mercantile Co. Pvt Ltd.

Note 6

No Provision for tax has been made on account of loss incurred by the company and No defferred Tax Assets is created for taxable loss incurred on account of no vistual certainty with respect to the reversal of the same in near future years.

Note 7

Previous year's figure have been regrouped/rearranged, wherever necessary to conform to the current year grouping.

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Mar 31, 2014

1. Rights, Preference & Restrictions attached to each class of Share Capital

a) The Company has only one class of equity shares having a face value of RS. 10 per share. Each holder of equity shares is entitled to one vote per equity share. A member shall not have any right to vote whilst any call or other sum shall be due and payable to the Company in respect of any of the shares of such member. All equity shares of the Company rank pari pa; in all respects including the right to dividend. The dividend is recommended by the Board of Directors and declared by the members at the ensuing Annual general Meeting. The Board of Directors have a right to deduct from the dividend payable to any member any sum due from him to the Company.

In the event of winding-up, subject to the rights of holders of shares issued upon special terms and conditions, the holders of equity shares shall be entitled to receive remaining assets, if any, in proportion to the number of shares held at the time of commencement of winding-up."

The Shareholders have all other rights as available to Equity Shareholders as per the provisions of the companies Art, 1956, read together with the Memorandum of Association and Articles of Association of the Company, as applicable.

b) The Company does not have any holding company or ultimate holding company.

c) The Company does not have any Share holder holding more than or equal to 5% of Issued share capital of the Company individually.

2. Company has no outstanding liability to Micro, Small and Medium Enterprise as per the requirement of Section 22 of The Micro, Small and Medium Enterprises Development Act, 2006.

3. The Company has no employees drawing remuneration of more than Rs.2400000/- p.a. If Employed throughout the year or Rs.200000/- p.m. if employed for part of the year

4. Related Party Disclosure:

1) Related Parties and their relationships:

a) Key Managerial Personnel (KMP) and their relatives

i) Shubhkaran Kedia Director

b) Entities having Significant Influence

i) Saket Tex Dyes Pvt Ltd.

ii) Aayush Tex Dyes Pvt.Ltd.

5. The Company has advanced Interest free loan of Rs. 2,40,00,000 to M/s Sparkline Mercantile Co Pvt Ltd.

6. No Provision for tax has been made on account of loss incurred by the company and No Deferred Tax Asset is created for taxable loss incurred on account of no virtual certainty with respect to the reversal of the same in near future years.

7. Previous year''s figures have been regrouped / rearranged, wherever necessary to conform to the current year grouping.

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Mar 31, 2012

A) "Terms and Rights attached to equity shareholders:

The Company has only one class of equity shares having a face value of RS. 10 per share. Each holder of equity shares is entitled to one vote per equity share. A member shall not have any right to vote whilst any call or other sum shall be due and payable to the Company in respect of any of the shares of such member. All equity shares of the Company rank pari passu in all respects including the right to dividend. The dividend is recommended by the Board of Directors and declared by the members at the ensuing Annual general Meeting. The Board of Directors have a right to deduct from the dividend payable to any member any sum due from him to the Company.

In the event of winding-up, subject to the rights of holders of shares issued upon special terms and conditions, the holders of equity shares shall be entitled to receive remaining assets, if any, in proportion to the number of shares held at the time of commencement of winding-up."

The Shareholders have all other rights as available to Equity Shareholders as per the provisions of the companies Act, 1956, read together with the Memorandum of Association and Articles of Association of the Company, as applicable.

b) The Company does not have any holding company or ultimate holding'company. Promoter shareholding in the Company including persons acting in concert with the promoters as on March 31, 2012 is 35,010 equity shares i.e. 14.59% of the equity share capital of the Company.Previous Year March 31, 2011 35,010 ie. 14.59%.

c) The Company does not have any Share holder holding more than or equal to 5% of Issued share capital of the Company individually.

Note : As certified by The Management on which Auditors have relied.

1. The Revised Schedule VI as notified under the Companies Act, 1956 has become applicable to the Company for presentation of its financial statements for the year ending March31, 2012. The adoption of the revised Schedule VI requirements has significantly modified the presentation and disclosures which have been complied with in these financial statements. Previous year figures have been reclassified in accordance with the current year requirements.

2. The Company has received Municipal Taxes Bill from Maker's Chamber Premises Society Ltd. for Rs.2,70.5,097/- for the period from 01.04.2001 to 31.12.2010. However, the company has paid Rs.240,968/- & the balance amount is disputed by the party, against which the company has paid Rs.857,364/- on account.

3. Reinstatement Fees amounting to Rs. 1,356,690/- was paid to BSE for Revocation.of Suspension in Trading of Equity. (Municipal Tax of Rs. 8,57,364 was paid for the period 01/04/2001 to 31/12/2010 in the Financial Year 2010-11)

4. Related Party Disclosure:

1) Related Parties and their relationships:

a) Key Managerial Personnel (KMP) and their relatives

i) Shubhkaran Kedia Director

ii) Shyamsunder Kedia HUF HUF of Relative

b) Entities having Significant Influence

i) Saket Tex Dyes Pvt Ltd

5. Company has accumulated Tax Loss of Rs. 34,93,265 (including Current Year Loss of Rs. 8,15,005/-). Directors are of the opinion not to create deferred tax Asset for current year loss in the absence of virtual certainty of reversal of the same in future years.

6. Previous year's figures have been regrouped / rearranged, wherever necessary to conform to the current year grouping.

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Mar 31, 2009

Not Available