అకౌంట్స్ గమనికలుSword-Edge Commercials Ltd.

Mar 31, 2024

Deferred Tax Provision: Deferred tax is recognized, on timing difference, being the difference
between the taxable incomes and accounting income that originate in one period and are capable of
reversal in one or more subsequent periods.

Note: 18 Balances of Sundry Debtors, Creditors, Loans and Advances are subject to confirmation and
reconciliation.

Note: 19 In the opinion of the Board of directors, the current assets, Loans & advances are

approximately of the value stated if realized in the ordinary course of business. The
provision of all known liabilities is adequate and not in excess of the amount reasonably
necessary.

Note: 20 No Remuneration paid to the directors during the year.

Note: 21 No related party transaction were carried out during the year.

Note: 22 there is no reportable segment as per the contention of the management.

Note: 23 Basic and Diluted Earnings per share (EPS) computed in accordance with Accounting

Standard (AS) 20 "Earning per Share"

Note: 25 previous year figures have been regrouped and recasted wherever necessary.

Note: 26 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, 2024 and March 31, 2023, 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, 2024 and March 31, 2023, 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, 2024 (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, 2024(Previous year: Nil).

d. The Company has not been declared Wilful Defaulter by any bank or financial institution or
government or any government authority during the year ended March 31, 2024 (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, 2024
(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, 2024
(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.

Signature to Notes ''1'' to ''26''

As per our report on even date

FOR, NILESHTHAKOR& ASSOCIATES FOR & ON BEHALF OF THE BOARD

CHARTERED ACCOUNTANTS
FIRM NO: 160462W

CA NILESH THAKOR Karamjeet Sidhu Sakshi Jhala

PROPRIETOR Managing Director Director

M. No. 199499 DIN: 03325221 DIN: 08169563

PLACE: AHMEDABAD

DATE : 30.08.2024

UDIN: 24199499BKAROQ7506

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Mar 31, 2015

Note : 1. Expenditure in foreign currency: Nil

Note : 2. Income in Foreign Currency : Nil

Note : 3. Balance of 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. RELATED PARTY DISCLOSURE (Based On disclosure made by Directors under the Companies Act, 1956) No related Party Transaction during the year.

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Mar 31, 2014

Note : 1 Balance of 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 RELATED PARTY DISCLOSURE

(Based On disclosure made by Directors under the Companies Act, 1956)

No related Party Transaction during the year.

Note : 7 Additional information (s) required vide schedule VI of the companies act 1956 is either nil or not applicable.

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Mar 31, 2013

Note : 1 Expenditure in foreign currency: Nil

Income in Foreign Currency : Nil

Note : 2 Balance of Sundry Debtors, Creditors, Loans & Advances given and accepted as agreed by

Note : 3 the management, is subject to confirmation.

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

We have verified the vouchers and documentary evidences wherever made available. Where

Note : 5 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 RELATED PARTY DISCLOSURE: (Based On disclosure made by Directors under the Companies Act, 1956) No related Party Transaction during the year.

Note : 9 Additional information (s) required vide schedule VI of the companies act 1956 is either nil or not applicable.

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Mar 31, 2010

1. Balance of debtors and creditors are subject to confirmations.

2. Estimated amount of contracts remaining to be executed on capital account and not provided for Rs. Nil.

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

4. Expenditure in foreign currency Rs, 23,375/-

5. C.I.F. value of imports Rs. 9,69,075/-

6. As per the management provision of gratuity act and provident fund act are not applicable to the company at present.

7. Sales are exclusive of Sales Tax.

8. RELATED PARTY DISCLOSURE

(Based On disclosure made by Directors under the Companies Act. 1956)

LIST OF RELATED PARTIES

A) KEY MANAGEMENT PERSONNEL

CHANDRAKANT S. MALANI

MUKESH N. MALANI

HASMUKH S. MALANI

JAGDISH S. MALANI

B) ENTERPRISES IN WHICH KEY MANAGEMENT PERSONNEL HAVE SIGNIFICANT INFLUENCE

1. SHAMANJWALI METALS PVT LTD.

2. CUPID TRADES & FINANCE LTD.

9. Additional information (s) required vide schedule VI of the companies set 1956 is either nil or not applicable.