Garg Gul & Co. Chartered Accountants S-258, LGF, Greater Kailash-1 South Delhi, New Delhi-110048 fso1-s2i82ssiss m= madhurgargenggmail.com Independent Auditor's Report To, ‘The Members of Ojas Softech Private Limited Property No. 139, Block-A, Sector-63, Noida, Uttar Pradesh, India, 201301 [cIN: U72300UP2008PTC035886) OPINION We have audited the accompanying financial statements of Ojas Softech Private Limited ("the Company"), which comprise the balance sheet as at 31% March 2024, and the statement of Profit and Loss and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. In our opinion and to the best of our information ‘and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March, 2024, its profit/loss and its cash flows for the year ended on that date, a) In the case of the balance sheet, of the state of affairs of the company as at March 31, 2024 b) In the case of the Profit and Loss Account, of the profit for the period ended on that date and c) In the case of cash flow statement, for the cash flows for the year ended on that date BASIS FOR OPINION We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical Head Office : C-6, Kamila Nagar, Agra-282004 ‘® 0562-4003933 § +91-0837127627 mm madhurgargeasigmail.comrequirements that are relevant to our audit of the financial statements under the provisions ofthe Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. KEY AUDIT MATTERS Key audi matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. We have determined that there are no key audit matters to be communicated in our report. S.No. Key ‘Auditor's | Audit Response Matter i Nil Nil INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR'S REPORT THEREON ‘The Company's Management and Board of Directors are responsible for the preparation of the other information. The other information comprises the information included in the Management Discussion and Analysis, Board's Report including Annexures to Board's Report, Business Responsibility Report, Corporate Governance and Shareholder's Information, but does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibilty is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard, as for the year ended March 31, 2024 the other information has not yet been prepared and not yet approved by Board of Directors.RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE FINANCIAL STATEMENTS ‘The Company's Management and Board of Directors are responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance, cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under section 133 of the act. This responsibility also includes maintemmance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are responsible for overseeing the Company's financial reporting process. Further, as per Proviso 3(1) of the Companies (Accounts) Rules, 2014, the company is required to use such accounting software which has features of recording audit trail (edit log) facility for all transactions and subsequently each change made in the books of accounts. Accordingly, the terms ‘all transactions recorded in the software’ would refer to all transactions that result in changes to the books of accounts. However, such software cannot be disabled or tampered with throughout the year. AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion, Reasonable assurance is a high level of assurance, but is not a guarantee that an-audit conducted in accordance with SAs willalways detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: (a) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. (b) Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)({) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls system in place and the operating effectiveness of such controls. (c) Evaluate the appropriateness of accounting policies used and the reasonable ness of accounting estimates and related disclosures made by management. (@) Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern. (e) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation, Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit workand in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements, We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Further, Rule 11(g) casts responsibility on the auditor to report on the accounting software used by the company having features of recording’audit trail (edit log) facility and enabling of audit trail for all transaction which result in change to books of accounts, as envisaged under section 2(13) of the Act and Rule 3 of Account Rules, 2014. ‘The auditor is also required to ensure the following aspects: - «The audit trail feature is configurable (i.e. if it can be disabled or tampered with) © The audit trail feature is enabled/ operated throughout the year. © All the transactions recorded in the software are covered in the audit trail feature. ‘+ The audit trail should be preserved as per the statutory requirements for record retention. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS 1. As required by the Companies (Auditor's Report) Order, 2020 (“the Order"), issued by the Central Government of India in terms of sub-section (11) of section 143 of the Companies Act, 2013, we give in the ‘Annexure A’, a statement on the matters specified In paragraphs 3 and 4 of the Order, to the extent applicable. 2. As required by Section 143(3) of the Act, based on our audit we report that: éa) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books. ©) The Balance Sheet, the Statement of Profit and the Statement of Cash Flow dealt with by this Report are in agreement with the relevant books of account. ) In our opinion, the aforesaid financial statements comply with the Accounting Standards referred to in subsection (3C) of the Section 133 of the Companies Ac, 2013("the Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014. €) On the basis of the written representations,received from the directors as on March 31, 2024 taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2024 from being appointed as a director in terms of Section 164 (2) of the Act. f) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating effectiveness of such controls, refer to our separate Report in ‘Annexure B’, 8) With respect to the matter to be included in the Auditor's Report under section 197(16), In our opinion and according to the information and explanations given to us, the remuneration paid by the Company to its directors during the current year is in accordance with the provisions of section 197 of the Act. The remuneration paid to any director is not in excess of the limit laid down under section 197 of the Act. The Ministry of Corporate Affairs has not prescribed other details under section 197(16) which are required to be commented upon by us. h) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, as amended in our opinion and to the best of our information and according to the explanations given to us: i. The Company does not have any pending litigations which would impact its financial position; i. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.ili, iv. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. (a) The management has represented that, to the best of its knowledge and belief, no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; (b) The management has represented, that, to the best of its knowledge and belief, no funds have been received by the company from any person(s) or entity(ies), including foreign entities (“Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the company shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries; and (c) Based on such audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (a) and (b) above, contain any material mis- statement. (d) Based on our examination, which included test checks, the Company has used accounting software for maintaining its books of account for the financial year ended March 31, 2024 which has a feature of recording audit trail (edit log) facility and the same has operated with effect from 01-Sep- 2023 for all relevant transactions recorded in the software. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with.v. _ Nodividend has been declared or paid during the year by the company. For M/s Garg Gul & Co. Chartered Accountants (Firm Regn. No. - 011284C) UDIN: 24401049BKBPBB9767 Place: Noida Dated: 02.09.2024Annexure ‘A’ ‘The Annexure referred to in paragraph 1 of Our Report on “Other Legal and Regulatory Requirements’. We report that: 1. (@)_(A) The company is maintaining proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment; (B) The company is maintaining proper records showing full particulars of intangible assets; (b) As explained to us, Property, Plant and Equipment have been physically verified by the management at reasonable intervals; no material discrepancies were noticed on such verification; (c) The title deeds of all the immovable properties (other than properties where the company is the lessee and the lease agreements are duly executed in favour of the lessee) disclosed in the financial statements are held in the name of the : company, except the following:- (a) The company has not revalued its Property, Plant and Equipment (including Right of Use assets) or intangible assets or both during the year. (e) As explained to us, no proceedings have been initiated or are pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder. iy ‘As explained to us, physical verification of inventory has been conducted at reasonable intervals by the management. In our opinion, the coverage and procedure of such verification by ‘the management is appropriate. No discrepancy of 10% or more in the aggregate for each class of inventory were noticed on physical verification of stocks by the management as compared to book records. 3. The company has not been sanctioned working capital limits in excess of five crore rupees, in aggregate, from banks or financial institutions on the basis ofsecurity of current assets during any point of time of the year. a) During the year the company has not made investments in nor has provided any guarantee or security or granted any loans or advances in the nature of loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or any other parties except the followings: b) According to the information and explanations given to us, the investments made, guarantees provided, security given and the terms and conditions of the grant of all loans and advances in the nature of loans and guarantees provided are not prima facie prejudicial to the company's interest; ©) There is no stipulation of schedule of repayment of principal and payment of interest and therefore we are unable to comment on the regularity of repayment of principal & payment of interest. d) Since the term of arrangement do not stipulate any repayment schedule, we are unable to comment whether the amount is bverdue or not. e) No loan or advance in the nature of loan granted which has fallen due during the year, has been renewed or extended or fresh loans granted to settle the overdues of existing loans given to the same parties except following: f) The company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any terms or period of repayment except the followings: , (Amount in Lac) S.No. Name of Borrower | Amount ofloan or | Percentage to the advance inthe | totalLoanand | nature ofloan | Advances in the Bait given nature of loans ‘NIL In respect of loans, investments, guarantees, and security, provisions of section 185 and 186 of the Companies Act, 2013 have been complied with. ‘The company has not accepted any deposits or amounts which are deemed to be deposits covered under sections 73 to 76 of the Companies Act, 2013. As per information & explanation given by the management, maintenance of cost records has not been specified by the Central Government under sub-section (1) of section 148 of the Companies Act. <<. A {7 = i*( GA pee10. (a) According to the information and explanations given to us and on the basis of ‘our examination of the records of the Company, amounts deducted / accrued in the books of account in respect of undisputed statutory dues including Provident Fund, Employees’ State Insurance, Income-tax, Sales-tax, Service tax, duty of Customs, duty of Excise, value added tax and cess and any other statutory dues to appropriate authority have generally been regularly deposited during the year by the Company. According to the information and explanations given to us, no undisputed amounts payable in respect of Goods and Service Tax, Provident Fund, Employee's State Insurance, Income-tax, Sales-tax, Service tax, Duty of Customs, Duty of Excise, Value Added Tax and Cess and other statutory dues were in arrears, as at March 31, 2024 fora period of more than six months from the date they became payable. (b) According to the information and explanations given to us and the records of the Company examined by us, as at March 31, 2024, there are no dues of Income Tax Goods and Service Tax or sales tax or service tax or duty of customs or duty of excise or value added tax which have not been deposited on account of any dispute other than given below: Name of Statute | Nature of | From where | Period to | Amount Dues dispute is | which the | involved (Rs.) pending amount relates o-- NIL According to the information and explanations given by the management, no transactions unrecorded in the books of account have been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961. (a) In our opinion and according to the information and explanations given by the management, we are of the opinion that the company has not defaulted in repayment of loans or other borrowings or in the payment of interest thereon to any lender, (b) According to the information and explanations given by the management, thecompany is not declared willful defaulter by any bank or financial institution or other lender; {c) In our opinion and according to the information and explanations given by the management, the Company has utilized the money obtained by way of term loans during the year for the purposes for which they were obtained, except for: 1. (d) In our opinion and according to the information and explanations given by the management, funds raised on short term basis have not been utilized for long term purposes. (¢) In our opinion and according to the information and explanations given by the management, the company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries, associates or joint ventures, (0 In our opinion and according to the information and explanations given by the management, the company has not raised loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate companies. (a) The company has not raised any money by way of initial public offer or further public offer (including debt instruments) during the year. (b) The company has not made any preferential allotment / private placement of shares or convertible debentures (fully, partially or optionally convertible) during the year. No. of Name of Face Issue Share Premium Allotees ca_| Value Price cn [Pr (incr) | (incr) 12. mt NE (@) According to the information and explanations given by the management, no fraud by the company or any fraud on the company has been noticed or reported during the year; (b) No report under sub-section (12) of section 143 of the Companies Act has been filed by the auditors in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government;13. 14. 15: 16. 17. 18. 19. 21. (6) According to the information and explanations given to us by the management, no whistle-blower complaints had been received by the company. The company is not a Nidhi Company. Therefore, this clause is not applicable on the company. According to the information and explanations given to us, all transactions with the related parties are in compliance with sections 177 and 188 of Companies Act, where applicable and the details have been disclosed in the financial statements, In our opinion and based on our examination, the company has an internal audit system commensurate with the size and nature of its business. On the basis of the information and explanations given to us, in our opinion during the year the company has not entered into any non-cash transactions with directors or persons connected with him. (a) In our Opinion and based on our examination, the Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934). (b) In our Opinion and based on our examination, the Company has not conducted any Non-Banking Financial or Housing Finance activities without a valid Certificate of Registration (CoR) from the Reserve Bank of India as per the Reserve Bank of India Act, 1934, (©) In our Opinion and based on our examination, the Company is not a Core Investment Company (CIC) as defined in the regulations made by the Reserve Bank of India, (@) According to the information and explanations given by the management, the Group does not have any CIC as part of the Group. Based on our examination, the company has not incurred cash losses in the financial year and in the immediately preceding financial year. On the information obtained from the management and audit procedures performed and on the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other information accompanying the financial statements, the auditor's knowledge of the Board of Directors and management plans, we are of the opinion that no material uncertainty exists as on the date of the audit report that company is capable of meeting its liabilities existing at the date of,balance sheet as and when they fall due within a period of one year from the balance sheet date; Based on our examination, the provision of section 135 is not applicable on the company. Hence this clause is not applicable on the company.22. The company is not required to prepare consolidated financial statements. For M/s Garg Gul & Co. Chartered tants (Firm Regn. No. -011284C) : (cx); CA, Madhur Garg Partner M.No: 401049 UDIN: 24401049BKBPBB9767 Place: Noida Dated: 02.09.2024Annexure-'B’ Report on Internal Financial Controls with reference to financial statements ‘Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of ‘Section 143 of the Companies Act, 2013 ("the Act’) We have audited the internal financial controls over financial reporting of M/S Ojas Softech Private Limited ("the Company’) as of March 31, 2024 in conjunction with our audit of the financial statements of the Company for the year ended on that date. Opinion In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2024, based on the internal control over financial reporting criteria established by the Company considering the essential ‘components of internal control stated in the Guidance Note on Audit of Internal Financial 1 Reporting issued by the Institute of Chartered Accountants of The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013. Auditors’ Responsibility Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance Note”) and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal FinancialControls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects. Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company's internal financial controls system over financial reporting. Meaning of Internal Financial Controls Over Financial Reporting A company’s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal financial control over financial reporting includes those policies and procedures that: 1. pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company: 2, provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and 3. provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements. Inherent Limitations of Internal Financial Controls Over Financial Reporting Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to ¢future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. For M/s Garg Gul & Co. Chartered A¢¢ountants (irm uD! :4401049BKBPBB9767 Place: Noida Dated: 02.09.2024\ : ‘OJAS SOFTECH PRIVATE LIMITED Property No. 139, Block-A, Sector -63, Noida, Uttar Pradesh, India, 201301 ‘iN: U72300UPZ008PTCO35886 Balance Sheet asat $1st March 2024 re [overeat Tax uses nec) foe Long Term usbanies Long Term Provisions s46s0 294008 ewe 521299 . xsd a, [snort term Borrowings 0507 frre Payables sepo.22 ass7261 «footer carver bites wae 7a 1. [Shor Term Provisions sanss sane fasserse Ison-Catrent Assets Jvpety Fant & alqnent and mange assets 0 lo Property Plant & Egugeent tment sets oy ruses Tee s sea sawas 1" aog7aat ss90 18 naiavez3 ar9054 ie ‘sacezs 430009 vr 2991 26873 Tasaor 1as99.46 ‘or anion Behalf ofthe Board of Hor Suan Sone eB SRech put | [PANDEY PRATIK PANDEY we AY (uRtsCLOK irew) —_ Dirac MNO-401069 I DIN -E2200868 DIN: 02739137 on 201eona Mace: Naa ated: 02002024OJAS SOFTECH PRIVATE LIMITED Property No. 139, Block-A, Sector -63, Noida, Uttar Pradesh, India, 201301 CIN: U72300UP2008PTCo35e86 ‘Year Ending at T i | other income ‘ut frotal income 3o9,ean.99 | 37571625 Wy Jexrenses 1 [orto Material Consumed 20 | aeaioo7] —r64s1463 2 [Purchase of Sock a Trade a 623615 621012 fg | Shanges in inventories of Fiized Goods, WIP and Stock rade 4 | smpioyee Benefit Expenses 2 szesroe| 4873480 5 | Finance Cost a 104215, 163596 6 | Depreciation & Amortisation Expenses 0 17924 52976 7 Jorher Expenses av | za7eoso2] — ssaiseas otal Expenses | “soxe7ias| —seasa7ai| ¥ Jeront before exceptional and extraordinary items ees 771286 15.5804 vt exceptional terns ‘Vt ]Prefie before Bxraordinary tems and tax (V- V1) 771285 15.5006 vin extracrainary tems 1% [Profi before Tax (Vil- Vil) z7izas| —151sn86 x [raxexpense {|Current Tax 244261 ners. 4, | Tax related ts previous years * 3961 ai | Deferred Tax (arson (32396) 1x1 |Prosi/(Loss) fr the period from continuing operations coma pee, lon xt! |profe/(Loss) from discontinuing operations xu} Tax Expense of discontinuing operations 21v |Prone/(Loss) from Discontinuing operations (ater tax) | jcaxun XV [Profit/ (Loss) for the period (X1+XIV) Xvi |earning per equity share (face value of.10 each) basic lotuted, s4nao rarer izeis ‘Thesearaunn ttt fn mere ota stent Apri hae hey lerite For GARG GUL CO. Forand on Behalfof the Board of a rarioct_peantrnae i J ‘orca rector (rae nore Ce pinicemiees Beraramrer ope auentospousea097e7 Place: Noida Dated: 02.09.2024i A OJAS SOFTECH PRIVATE LIMITED Property No, 139, Block-A, Sector -63, Noida, Uttar Pradesh, India, 201301 CIN: U72300UP2008PTCO358R6 ‘CASH FLOW STATEMENT FOR THE VEAR ENDED 21ST MARCH 2024 ‘Net profit after Tax as per Profit & Loss Account 1128138 Depreciation / Amortisation 52976 Gratuity lan Cost (Long Term) 545.90 Interest on FD azn} Dwitend income 3424) core Tax 416781 Deered Tax G2930) Finance Costs 638.96 15499, |ADJUSTMENTS FOR WORKING CAPITAL CHANGES Decrease Increase) in trade & other recetvable -1562.33651 Decrease/(Increase) in Short term loans & advances 1910.62655) Decrease/(Increase) in other current asset 760.85459) (Decrenee)/Increare intrade Payable 21027-11882 (Decrease) /Increase in short term provision 198.906) (Decrease)/Increase in short term borrowings = (Decrease) /Increase in other liability 937.62944) (6780) 10,706.79 Capital mendinase Purchase/Sale of Fixed assets Purchase/Sal of lnvestment{shares) Purchase /Sale of FD Dividend income mr32 3424 amis Increase /(Decrease) in Unsecured Loan, Financo Cost ‘CASH FROM FINANCING ACTIVITIES (©) Increase in cash & cash equivalents (A*B+C) 2051.71 ‘Cash & Cask equavallonts at boginning of year 83.70658 Cash & Cath equavailents atthe end of year 111,848.25 8379654 ‘Notes to Gah flow Suomen ‘The above cash flow statement has heen prepared in accordance with the ‘Tndirect method at set out Accounting Standard - 3 ‘The accompanying notes form an integral part of the financial statements. ‘This ete Cash Flow Statement referred to in our report of even date = Pore For Os Softech pyt. Ha unre) PRATIK PANDEY recat TCC recon Din ;o2290069 —DINs02230137 DirectorNote - 1; Significant Accounting Policies & Additional Regulatory Information 1, Corporate Information M/s Ojas Softech Private Limited (“The Company’) is a company limited by shares incorporated and domiciled in India. The company is primarily engaged in the business of providing IT Services. The registered office of the company is situated at Property No. 139, Block-A, Sector -63, Noida, Uttar Pradesh, India, 201301. 2. Basis of Preparation of Financial Statements The financial statements of M/s Ojas Softech Private Limited have been prepared and presented in accordance with Generally Accepted Accounting Principles (GAAP) in India under the historical cost convention on the accrual basis. GAAP comprises accounting standards prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014, other pronouncements of Institute of Chartered Accountants of India and the relevant provisions of the Act. ‘The company maintains its accounts on accrual basis following the historical cost convention in accordance with Generally Accepted Accounting Principles (‘GAAP’) and in compliance with the Accounting Standards prescribed under the Companies (Accounting Standards) Rules, 2006 and other requirements of the Companies Act, 2013 (to the extent notified) and the companies Act 2013 (to the extent applicable). Insurance and other claims are accounted for as and when admitted by the appropriate authorities. ‘The preparation of financial statements in conformity with GAAP requires that the management of the company makes estimates and assumptions that affect the reported ‘amounts of income and expenses of the period, the reported balance of assets and liabilities and the disclosures relating to contingent liabilities as of the date of the financial statements. Examples of such estimates include the useful lives of fixed assets, provision for doubtful debts/advances, etc. Actual results could differ from these estimates. Any revision to accounting estimates is recognized prospectively in the current and future periods. Wherever changes in presentation are made, comparative figures of the previous year are regrouped accordingly. 3. Use of Estimates The preparation of financial statements in conformity with (GAAP) requires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities on the date of the financial statements. Actual results could differ from those estimates. Any revision to accounting estimates is recognized prospectively in current and future periods. 4, Current and Non-Current Classification Allassets and liabilities are classified into current and non-current, i) Assets An asset is classified as current when it satisfies any of the following criteria: a. it is expected to be realized in, or is intended for sale or consumption in the Company's normal operating cycle; b, itis held primarily for the purpose of being traded; c.itis expected to-be realized within 12 months after the reporting date; or1 dvitis cash or cash equivalent unless itis restricted from being exchanged or used to settle a liability for at least 12 months after the reporting date. Apart from the above, current assets also include the current portion of non-current financial assets. All other assets are classified as non-current. ii) Liabilities ‘Aliability is classified as current when it satisfies any of the following criteria: ait is expected to be settled in the Company's normal operating cycle; b, itis held primarily for the purpose of being traded; ¢ itis due to be settled within 12 months after the reporting date; or 4 the company does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date. Terms of a liability that could, at the option of the counter party, result in its settlement by the issue of equity instruments do not affect its classification. Apart from the above, current liabilities also include current portion of non-current financial liabilities. All other liabilities are classified as non-current. iii) Operating cycle Operating cycle is the time between the acquisition of assets for processing and their realization in cash or cash equivalents. 5. Revenue Recognition Revenue is recognized when significant risks and rewards in respect of ownership of products/services are transferred to customers and no significant uncertainty exist regarding rhe amount of the consideration that will be derived from the sale of the goods/services. Sales are stated net off sales returns, trade discounts, sales tax, value added tax and excise duty. Sales are recognized when goods are dispatched or as per the terms of contract. Income from interest on deposits, loans and interest bearing securities is recognized on the time proportionate method. 6. Property, Plant & Equipment and Depreciation ° Property, plant and equipment are carried at cost of acquisition less accumulated depreciation and accumulated impairment loss, if any. Property, plant and equipment are ‘accounted for at cost of acquisition or construction inclusive of inward freight, duties, taxes and directly attributable costs of bringing the asset to its working condition for its intended use. Subsequent expenditures related to an item of PPE are added to its book value only if they increase the future benefits from the existing asset beyond its previously assessed standard of performance. Advances paid towards the acquisition of Property, plant and equipment outstanding at each balance sheet date are shown as capital advances under short- term loans and advances and assets under installation or under construction as at the balance Sheet date are shown as capital work-in-progress under Property, plant and equipment, Depreciation on tangible assets is provided on the written down value method over the useful lives of assets given under the Companies Act, 2013. Depreciation for assets purchased sold during the year is proportionately charged. Depreciation and amortization ‘methods, useful lives and residual values are reviewed periodically, including, at each financial year end.7.Intangible Assets and Amortization Computer software acquired by the Company, the value of which is not expected to diminish in the foreseeable future, are capitalized and recorded in the balance sheet as computer software at cost of acquisition less accumulated amortization. These have already been amortized. 8. Impairment of Assets : ‘The Company assesses at each balance sheet date whether there is any indication that an asset may be impaired. If any such indication exists, the Company estimates the recoverable amount of the asset. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset belongs. If such recoverable amount of the asset or the recoverable amount of the cash generating unit to which the asset belongs is less than its carrying amount, impairment provision is created to bring down the carrying value to its recoverable amount. The reduction Is treated as an impairment loss and is recognized in the statement of profit and loss. If at the balance sheet date there Is an indication that if a previously assessed impairment loss no longer exists, the recoverable amount is reassessed and the impairment provision created earlier is reversed to bring itat the recoverable amount subject to a maximum of depreciated historical cost. 9. Investments Investments that are readily realizable and intended tp be held for not more than a year from the date of acquisition are classified as current investments. All other investments are classified as long-term investments. However, that part of long-term investments which is ‘expected to be realized within 12 months after the reporting date Is also presented under ‘current investments’ as “current portion of long-term investments” in consonance with the current / non-current classification scheme of Schedule III of the Companies Act, 2013. Current investments are stated at the lower of cost and fair value. Long-term investments are stated at cost. A provision for diminution is made to recognize a decline, other than temporary, in the value of long-term investments. Any reductions in the carrying amount and any reversals of such reductions are charged or credited to the statement of profit and loss. 10. Foreign Exchange Conversion The transactions in foreign currency are accounted for at the closing exchange rate of the month in which the transactions take place. Exchange differences arising on foreign currency transactions settled during the year are recognized in the statement of profit and loss. Monetary assets and liabilities denominated in foreign currencies as at the balance sheet date, not covered by forward exchange contracts, are translated at year end rates. The resultant exchange differences are recognized in the statement of profit and loss, Non-monetary assets are recorded at a standard exchange rate of the month in which the transactions take place. 11. Employee Benefits Employee benefits payable wholly within twelve months of receiving employee services are classified as short-term employee benefits. These benefits include salaries and wages, bonus and ex-gratia, The undiscounted amount of short-term employee benefits to be paid in exchange for employee services is recognized as an expense as the related service is rendered by employees. Provident Fund, wherein Company provides the guarantees of a specified return on co are considered as defined benefit plans and are accrued based on an\ actuarial valuation using the projected unit credit method at the balance sheet date. The employees can carry-forward a portion of the unutiliged accrued compensated absences and utilize it in future service periods or receive cash compensation on termination of employment. Since the compensated absences do not fall due wholly within twelve months after the end of the period in which the employees render the related service and are also not expected to be utilized wholly within twelve months after the end of such period, the benefit is classified as a long-term employee benefit. The Company records an obligation for such compensated absences in the period in which the employee renders the services that increase this entitlement. The obligation is measured on the basis of independent actuarial valuation using the projected unit credit method. All actuarial gains and losses arising during the year are recognized in the statement of profit and loss of the year. a) The employee benefit schemes are as under: Provident fund: All employees of the Company which are covered under the provisions of Employees Provident Fund and Miscellaneous Provisions Act, 1952 receive benefits under the Provident Fund which is a defined benefit plan wherein the government provides the guarantee of a specified return on contribution. The contribution is made both by the ‘employee and the Company equal to 12% of the employees’ salary for the months. These contributions are made to the Fund administered and managed by the government authorities. 12, Income-Tax Expense Income tax expense comprises current tax and deferred tax charge or credit. Income-tax expense is recognized in the statement of profit and loss. i) Current tax The current charge for income taxes is calculated in accordance with the relevant tax regulations applicable to the Company. ii) Deferred tax Deferred tax charge or credit reflects the tax effects of timing differences between accounting income and taxable income for the period. The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognized using the tax rates that have been enacted or substantially enacted by the balance sheet date. Deferred tax assets are recognized only to the extent there is reasonable certainty that the assets can be realized in future, Deferred tax assets are reviewed at each balance sheet date and are written-down or written-up to reflect the amount that is reasonably certain to be realized. ‘The break-up of the major components of the deferred tax assets and liabilities as at balance sheet date has been arrived at after setting off deferred tax assets and liabilities where the Company has a legally enforceable right to set-off assets against liabilities and where such assets and liabilities relate to taxes on income levied by the same governing taxation laws. 13. Provisions, Contingent Liabilities and Contingent Assets ‘The Company creates a provision when there is a present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation, Provisions are recognized at the best estimate of the expenditure required to settle the present obligation at the balance sheet date. The provisions are Uameasured on an undiscounted basis. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. Where there is possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Contingent assets are neither disclosed nor recognized. 14. Cash Flow Statement “ For the purpose of Cash Flow Statement cash and cash equivalents include cash in hand, demand deposit with the bank, other short term highly liquid investments within original maturities of 3 months or less. Cash flows are reported using the indirect method, whereby excess of income over expenditure before tax is adjusted for the effects of transactions of a non cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, investing and financing activities of the Company are segregated. 15. Segment Reporting The entire operations relate to only the foods segment and are primarily concentrated in India. Accordingly, there are no reportable segments to be disclosed as required by Accounting Standard 17 ‘Segment reporting’. 16. Commodity Hedging Transactions i There is no commodity hedging contracts are accounted during the year. 17. Related Party Transaction Parties are considered to be related if at any time during the year; one party has the ability to control the other party or to exercise significant influence over the other party in making financial and / or operating decision. (As per Annexure-I) 18. Earnings Per Share Basic earnings per share ("EPS") is computed by dividing the net profit after tax 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, net profit after tax for the year and the weighted average number of shares outstanding during the year are adjusted for the effects of all dilutive potential equity shares. Dilutive potential equity shares are deemed converted as of the beginning of the year, unless they have been issued ata later date. 19. There is no pending registration of charges or pending satisfaction with Registrar of Companies (ROC) beyond statutory limits. 20. The Company does not have any pending scheme of arrangements in terms of sections 230 to 237 of the Companies Act, 2013. 21. The Company has not covered under section 135 of Companies Act, 2013 ie. spent the money under CSR Activities.\ 22, Previous year’s compiled figures have been régrouped, reclassified and rearranged wherever necessary for proper presentation, Amounts and other disclosures for the preceding year are included as an integral part of the current year consolidated financial statements and are to be read in relation to the amounts and other disclosures relating to current year. Figures have been rounded off to nearest of rupee in Thousand. 23. The Ratio’s Analysis of the company are disclosed in Annexure-II. 24. Events Occurring after the Balance Sheet Date Where material, events occurring after the date of the balance sheet are considered up to the date of approval of accounts by the board of directors. 25. ADDITIONAL REGULATORY DISCLOSURES AS PER SCHEDULE II] OF COMPANIES ACT, 2013 (i) The Title deeds of the immovable propeities (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) are held in the name of the Company. (ii) The Company does not have any investment property. (iii) The Company has not granted Loans or Advances in the nature of loan to any promoters, Directors, KMPs and the related parties (As per Companies Act, 2013) , which are repayable on demand or without specifying any terms or period of repayments. {iv) 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. (v) The Company has adhered to debt repayment and interest service obligations on time, "Wilful defaulter” related disclosures required as per Additional Regulatory Information of Schedule III (revised) to the Companies Act, is not applicable. (vi) There are no transactions with the Companies whose name were struck off under section 248 of The Companies Act, 2013 or section 560 of Companies Act, 1956 during the year ended 31 March 2024. (vii) All applicable cases where registration of charges or satisfaction is required to be filed with Registrar of Companies have been filed. No registration or satisfaction is pending at the year ended 31st March 2024. (viii) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Companies Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017. (ix) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall: (a) 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 (b) provide any guarantee, security or the like to or on behalf of the ultimate beneficiary”\ (x) 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: (a) 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 (b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries" (xi) The Company has not operated in any crypto currency or Virtual Currency transactions (xii) During the year the Company has not disclosed or surrendered, any income other than the income recognized in the books of accounts in the tax assessments under Income Tax Act, 1961. For and on Behalf of Board of M/s Ojas Softech Pvt. Ltd. For Olas Softech Pvt. Ltd For Ojas Softech Pvt. Ltd Pratl Zaxctige. Punit Pandey Director _ Pratik Pandey Directo (Director) (Director) (DIN: 02290868) (DIN: 02239137) Place: Noida Date: 02.09.2024, ENT \ ‘Annexure-I forming part of Note-1 (Related Parties Disclosure) Disclosures as required by accounting standard 18 - below. Key management personnel (KMP) S.No. Name of the Person 1 ‘Mr. Punit Pandey 2 Mr. Pratik Pandey 3. Mrs. Priya Sharma Designation Director Director Director "Related Party Disclosures” are given Entities on which one or more Key Managerial Personnel (“KMP") have a significant influence/ control NIL ‘Transactions with related parties: - Amount in Rs.) For the year For the year Particulars Nature of Transaction ended 31% ended 31st March, 2024 March, 2023 Mr. Prakash Mohan ee Rent Expenses 336,000 336,000 Mr. Punit Pandey Director Remuneration 25,29,406 25,29396 Mr. Pratik Pandey Director Remuneration 38,55,608 22,78,392 Mrs. Priya Sharma Director Remuneration 19.99,992 19,99,992 Outstanding Balances with related parties: - (Amount in Lac) Forthe year ended | For the year ended beau: BistMarch, 2024 | 31st March, 2023 LOANS ACCOUNTPratik pandey cr. 7.70 cr.7.70 Priya pandey cr. 6.00 Cr.6.00 Punit pandey r.9.23, cr. 9.23 For M/s Garg Gul & Co. For and on Behalf of Board of M/s Ojas Softech Pvt. Ltd. For Ojas Softech Pvt. Ltd For Ojas Softech Pvt, Ltd Punit Pandey = Director Pratik Pandey (Director) (Director) (O1N: 02290868) (DIN: 02239137) Place: Noida Date: 02.09.2024‘Annexure-2 forming part of Note-1:> Ratio’s Analysis Disclosure a idee a a S| Sear eer i ai - Carreat Assets 4359408 Fesaes | = Geren uatines ECE) aot aa eat = Tos ee a Ta oa a many ar) ene SE TAT + ienass| - : on re oy al an | ae ecreegem Toot Batt toe [Bose thar the year. 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