CARO Annexure

Draft, review, and finalize CARO 2020 paragraphs.

Paragraphs

3(i)

Property, Plant and Equipment

Under Review

3(ii)

Inventory and Working Capital

Signed Off

3(iii)

Investments, Guarantees and Loans

Draft Ready

3(iv)

Compliance with Sections 185 and 186

Draft Ready

3(v)

Deposits

Draft Ready

3(vi)

Cost Records

Draft Ready

3(vii)

Statutory Dues

Draft Ready

3(viii)

Undisclosed Income

Draft Ready

3(ix)

Borrowings and Defaults

Draft Ready

3(x)

Funds Raised

Draft Ready

3(xi)

Fraud Reporting

Draft Ready

3(xii)

Nidhi Company

Draft Ready

3(xiii)

Related Party Transactions

Draft Ready

3(xiv)

Internal Audit

Draft Ready

3(xv)

Non-cash Transactions

Draft Ready

3(xvi)

RBI Registration

Draft Ready

3(xvii)

Cash Losses

Draft Ready

3(xviii)

Resignation of Statutory Auditors

Draft Ready

3(xix)

Material Uncertainty

Draft Ready

3(xx)

Corporate Social Responsibility

Draft Ready

3(xxi)

Consolidated Financial Statements

Draft Ready

3(i) - Property, Plant and Equipment

Under Review

Whether the company is maintaining proper records for PPE, whether title deeds are in the company name, and whether any revaluation or benami proceedings exist.

Based on the uploaded records, the available evidence indicates the company has not maintained records over property, plant and equipment. Subsequent expenditure related to an item of property, plant and equipment is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing property, plant and equipments, including day-to-day repair and maintenance expenditure and cost of replacing parts, are charged to the statement of profit and loss for the period during which such expenses are incurred. Gains or losses arising from derecognition of property, plant and equipments are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognised in the statement of profit and loss when the asset is derecognised. Abc Private Limited Notes to Financial Statements for the year ended March 31, 2025 (All amounts in INR millions, unless stated otherwise) 33 The Company is in the process of reconciling the balance as per books with the GST Returns. The Company does not expect any impact on account of it. 34 The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property. 35 The Company do not have any transactions with companies struck off. 36 The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

Evidence

No evidence linked yet.

Issues & Disclosures

Title Deeds Table

Property	Held In Name	Remarks
Industrial Plot	Company Name	No exception noted

3(ii) - Inventory and Working Capital

Signed Off

Whether inventories were physically verified and whether working capital statements agree with books.

Based on the uploaded records, the inventory verification and working-capital reporting position can be summarized as follows. 91,674,431.35 Other current liabilities 7 7.76 3.45 7,758,116.34 3,450,117.93 45,837,215.67 Short term provisions 8 1.01 1.72 1,014,547.41 1,714,405.00 88.31 17.30 88,313,888.82 17,297,729.21 Total 838.46 1,338.42 838,449,481.59 1,338,420,323.19 Assets Non-current assets Property, plant and equipments 9 5.24 5.15 5,238,433.51 5,150,347.35 Property plant and equipments Other non-current assets 10 69.44 1.73 69,437,267.14 1,734,000.00 74.68 6.88 74,675,700.65 6,884,347.35 Current assets Investments 11 617.92 1,183.58 617,911,065.63 1,183,584,876.09 Trade receivables 12 9.63 4.91 9,635,292.90 4,912,489.21 Cash and bank balances 13 113.01 6.64 113,006,689.33 6,637,307.61 Other current assets 14 23.22 136.41 23,220,734.52 136,401,302.18 763.78 1,331.54 763,773,782.38 1,331,535,975.09 Total 838.46 1,338.42 838,449,483.03 1,338,420,322.44 1.44 (1) Summary of corporate information and significant accounting policies 1 & 2 The accompanying notes are an integral part of the financial statements. Trade Receivables Turnover Ratio Sales (net) / Average trade receivables 38,331,744.55 7,273,891.06 5.27 36,304,166.00 2,456,244.61 14.78 -64% Refer note Trade Payable Turnover Ratio Purchases, net / Average trade payables 510.73 45.84 11.14 176.88 8.41 21.04 -47.04% Trade payables increased significantly due to higher operational activity, resulting in a lower turnover ratio. Trade Payable Turnover Ratio Purchases, net / Average trade payables 510,731,608.03 45,837,215.67 11.14 176,883,406.00 8,407,643.64 21.04 -47% Refer note 4,682,081.00 Net Capital Turnover Ratio Sales (net) / [current assets - current liabilities] 38.33 675.46 0.06 36.30 1,314.24 0.03 105.44% The ratio increased owing to a significant reduction in working capital, driven by mutual fund redemptions and higher trade payables.

Evidence

No evidence linked yet.

Issues & Disclosures

3(iii) - Investments, Guarantees and Loans

Draft Ready

Whether loans, guarantees, or advances in the nature of loans have been granted to subsidiaries, associates, joint ventures, or others.

Based on the uploaded records, the loan and advance records reviewed for the year show the following position. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions If an investment is acquired, or partly acquired, by the issue of shares or other securities, the acquisition cost is the fair value of the securities issued. If an investment is acquired in exchange for another asset, the acquisition is determined by reference to the fair value of the asset given up or by reference to the fair value of the investment acquired, whichever is more clearly evident. Current investments are carried in the financial statements at lower of cost and fair value determined on an individual investment basis. Long-term investments are carried at cost. However, provision for diminution in value is made to recognise a decline other than temporary in the value of the investments.

Evidence

No evidence linked yet.

Issues & Disclosures

3(iv) - Compliance with Sections 185 and 186

Draft Ready

Whether the company has complied with Sections 185 and 186 in respect of loans, investments, guarantees, and securities.

Based on the uploaded records, the records reviewed suggest compliance with Sections 185 and 186 subject to the evidence summarized below. 2 Basis for preparation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in India (Indian GAAP). The Company has prepared these financial statements to comply in all material respects with the accounting standards notified under section 133 of the Companies Act 2013, read together with paragraph 7 of the Companies (Accounts) Rules 2014. The financial statements have been prepared on an accrual basis and under the historical cost convention. The accounting policies adopted in the preparation of financial statements are consistent with those of previous year. The financial statements have been prepared as per the Schedule III of Companies Act, 2013. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions

Evidence

No evidence linked yet.

Issues & Disclosures

3(v) - Deposits

Draft Ready

Whether the company has accepted deposits or deemed deposits and complied with RBI directives and the Companies Act.

Based on the uploaded records, the deposit-related documents reviewed indicate the following status. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions 2 Basis for preparation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in India (Indian GAAP). The Company has prepared these financial statements to comply in all material respects with the accounting standards notified under section 133 of the Companies Act 2013, read together with paragraph 7 of the Companies (Accounts) Rules 2014. The financial statements have been prepared on an accrual basis and under the historical cost convention. The accounting policies adopted in the preparation of financial statements are consistent with those of previous year. The financial statements have been prepared as per the Schedule III of Companies Act, 2013.

Evidence

No evidence linked yet.

Issues & Disclosures

3(vi) - Cost Records

Draft Ready

Whether cost records have been prescribed and maintained.

Based on the uploaded records, the materials reviewed suggest the following position on prescribed cost records. 7,247,130.00 Rent Software expense 60.21 34.34 60,206,847.38 34,344,841.18 Software expense Travelling and conveyance expenses 4.79 4.17 4,785,577.10 4,165,868.82 Travelling and conveyance expenses Advertisement and sales promotion 385.24 79.32 385,244,438.06 79,324,468.96 Advertisement and sales promotion " Legal and professional fees (Refer note ""A"" below) " 42.40 46.21 42,404,813.57 46,207,012.22 Legal and professional fees Rates and taxes 1.36 1.22 1,363,527.80 1,220,793.74 Rates and taxes Office expense 1.86 1.02 1,857,592.72 1,020,486.60 Office expenses Business cost 0.86 0.89 855,763.60 886,237.30 Business cost Debit balance written back 0.31 - 308,393.41 - Debit balance written back Miscellaneous expenses 0.87 0.37 875,202.94 373,914.97 Miscellaneous expenses Total 506.58 174.79 506,582,008.59 174,790,753.79 A. Although these estimates are based on the management’s best knowledge of current events and actions, uncertainty about these assumptions and estimates could result in the outcomes requiring a material adjustment to the carrying amounts of assets or liabilities in future periods. (b) Property, plant and equipment Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria's are met, and directly attributable cost of bringing the asset to its working condition for the intended use. Any trade discounts and rebates are deducted in arriving at the purchase price.

Evidence

No evidence linked yet.

Issues & Disclosures

3(vii) - Statutory Dues

Draft Ready

Whether undisputed statutory dues have been regularly deposited and whether dues outstanding for more than six months exist.

Based on the uploaded records, the statutory dues evidence reviewed indicates the following regularity and outstanding matters. 50.22 29.32 - - - 79.54 50,210,913.97 29,330,310.50 - - - 79,541,224.47 -0.60 Check As at March 31, 2024 Particulars Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Undisputed: (a) Total outstanding dues of micro enterprises and small enterprises 0.24 0.49 - - - 0.73 237,021.00 491,850.00 - - - 728,871.00 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 9.94 1.46 - - - 11.40 9,940,709.33 1,463,625.50 - - - 11,404,334.83 Disputed: (a) Total outstanding dues of micro enterprises and small enterprises - - - - - - - - - - - 10.18 1.95 - - - 12.13 10,177,730.33 1,955,475.50 - - - 12,133,205.83 -0.45 Check (This space has been intentionally left blank) 21 Trade receivables ageing schedule As at March 31, 2025 Not Due Less than 06 Months 06 Months to 01 Years 01 to 02 Years 02 to 03 Years More than 03 years Total Not Due Less than 06 Months 06 Months to 01 Years 01 to 02 Years 02 to 03 Years More than 03 years Total Undisputed Trade Receivables - Considered Good 5.16 4.47 - - - - 9.63 5,162,406.00 4,472,886.90 - - - - 9,635,292.90 Undisputed Trade Receivables - Considered Doubtful - - - - - - - - - - - - - - Disputed

Evidence

No evidence linked yet.

Issues & Disclosures

Statutory Dues Table

Particulars	Amount	Remarks
GST > 6 months	432000	Outstanding at year end

3(viii) - Undisclosed Income

Draft Ready

Whether any previously unrecorded income was surrendered or disclosed in tax assessments.

Based on the uploaded records, the year-end records reviewed indicate the following on undisclosed income matters. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions Current income tax relating to items recognised directly in equity is recognised in equity and not in the statement of profit and loss. Deferred income taxes reflect the impact of timing differences between taxable income and accounting income originating during the current year and reversal of timing differences for the earlier years. Deferred tax is measured using the tax rates and the tax laws enacted or substantively enacted at the reporting date. Deferred income tax relating to items recognised directly in equity is recognised in equity and not in the statement of profit and loss. Deferred tax liabilities are recognised for all taxable timing differences.

Evidence

No evidence linked yet.

Issues & Disclosures

3(ix) - Borrowings and Defaults

Draft Ready

Whether the company has defaulted in repayment of loans or borrowings and whether it has been declared a wilful defaulter.

Based on the uploaded records, the borrowing schedules and lender correspondence support the following position on repayment and default. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions Abc Private Limited Notes to Financial Statements for the year ended March 31, 2025 (All amounts in INR millions, unless stated otherwise) 33 The Company is in the process of reconciling the balance as per books with the GST Returns. The Company does not expect any impact on account of it. 34 The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property. 35 The Company do not have any transactions with companies struck off. 36 The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

Evidence

No evidence linked yet.

Issues & Disclosures

Default Schedule

Lender	Amount	Days Delayed
State Bank	0	0

3(x) - Funds Raised

Draft Ready

Whether moneys raised by way of IPO, FPO, debt instruments, or term loans were applied for the purpose obtained.

Based on the uploaded records, the financing documents reviewed indicate the following use of funds position. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions If an investment is acquired, or partly acquired, by the issue of shares or other securities, the acquisition cost is the fair value of the securities issued. If an investment is acquired in exchange for another asset, the acquisition is determined by reference to the fair value of the asset given up or by reference to the fair value of the investment acquired, whichever is more clearly evident. Current investments are carried in the financial statements at lower of cost and fair value determined on an individual investment basis. Long-term investments are carried at cost. However, provision for diminution in value is made to recognise a decline other than temporary in the value of the investments.

Evidence

No evidence linked yet.

Issues & Disclosures

3(xi) - Fraud Reporting

Draft Ready

Whether any fraud by the company or on the company has been noticed or reported.

Based on the uploaded records, the review of records and communications indicates the following on fraud reporting. 39 The Company have 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, 40 The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961 (such as, search or survey or any other relevant provisions Abc Private Limited Notes to Financial Statements for the year ended March 31, 2025 (All amounts in INR millions, unless stated otherwise) 33 The Company is in the process of reconciling the balance as per books with the GST Returns. The Company does not expect any impact on account of it. 34 The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property. 35 The Company do not have any transactions with companies struck off. 36 The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

Evidence

No evidence linked yet.

Issues & Disclosures

3(xii) - Nidhi Company

Draft Ready

If the company is a Nidhi company, whether it has complied with net owned funds, deposits, and defaults requirements.

Based on the uploaded records, for the Nidhi-related requirements, the evidence reviewed indicates the following. 50.22 29.32 - - - 79.54 50,210,913.97 29,330,310.50 - - - 79,541,224.47 -0.60 Check As at March 31, 2024 Particulars Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Undisputed: (a) Total outstanding dues of micro enterprises and small enterprises 0.24 0.49 - - - 0.73 237,021.00 491,850.00 - - - 728,871.00 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 9.94 1.46 - - - 11.40 9,940,709.33 1,463,625.50 - - - 11,404,334.83 Disputed: (a) Total outstanding dues of micro enterprises and small enterprises - - - - - - - - - - - Encashment Total 19.30 5.75 19,302,558.00 5,754,221.00 6 Trade payables: As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 - Total outstanding dues of micro enterprises and small enterprises - 0.73 - 728,871.00 - Total outstanding dues other than micro enterprises and small enterprises 79.54 11.40 79,541,225.07 11,404,335.28 Total 79.54 12.13 79,541,225.07 12,133,206.28 Trade payables (Note : Refer note 20 for ageing schedule) 7 Other current liabilities: As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 Statutory liabilities 7.54 3.39 7,539,390.00 3,392,721.58 Statutory Dues Credit card 0.22 0.06 218,726.34 57,396.35 Credit card Total 7.76 3.45 7,758,116.34 3,450,117.93 8 Short

Evidence

No evidence linked yet.

Issues & Disclosures

3(xiii) - Related Party Transactions

Draft Ready

Whether related party transactions comply with Sections 177 and 188 and are properly disclosed.

Based on the uploaded records, the related-party registers and disclosures reviewed indicate the following compliance position. 50.22 29.32 - - - 79.54 50,210,913.97 29,330,310.50 - - - 79,541,224.47 -0.60 Check As at March 31, 2024 Particulars Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Undisputed: (a) Total outstanding dues of micro enterprises and small enterprises 0.24 0.49 - - - 0.73 237,021.00 491,850.00 - - - 728,871.00 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 9.94 1.46 - - - 11.40 9,940,709.33 1,463,625.50 - - - 11,404,334.83 Disputed: (a) Total outstanding dues of micro enterprises and small enterprises - - - - - - - - - - - Encashment Total 19.30 5.75 19,302,558.00 5,754,221.00 6 Trade payables: As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 - Total outstanding dues of micro enterprises and small enterprises - 0.73 - 728,871.00 - Total outstanding dues other than micro enterprises and small enterprises 79.54 11.40 79,541,225.07 11,404,335.28 Total 79.54 12.13 79,541,225.07 12,133,206.28 Trade payables (Note : Refer note 20 for ageing schedule) 7 Other current liabilities: As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 Statutory liabilities 7.54 3.39 7,539,390.00 3,392,721.58 Statutory Dues Credit card 0.22 0.06 218,726.34 57,396.35 Credit card Total 7.76 3.45 7,758,116.34 3,450,117.93 8 Short

Evidence

No evidence linked yet.

Issues & Disclosures

3(xiv) - Internal Audit

Draft Ready

Whether the company has an internal audit system commensurate with its size and whether internal audit reports were considered.

Based on the uploaded records, the internal audit materials reviewed support the following conclusion. Undisputed Trade Receivables - Considered Good - 4.91 - - - - 4.91 - 4,912,489 - - - - 4,912,489 Undisputed Trade Receivables - Considered Doubtful - - - - - - - - Disputed Trade Receivables - Considered Good - - - - - - - - Disputed Trade Receivables - Considered Doubtful - - - - - - - - Total Rs. - 4.91 - - - - 4.91 - 4,912,489 - - - - 4,912,489 - Check (This space has been intentionally left blank) 50.22 29.32 - - - 79.54 50,210,913.97 29,330,310.50 - - - 79,541,224.47 -0.60 Check As at March 31, 2024 Particulars Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Not Due Less than 01 year 01-02 years 02-03 years More than 03 years Total Undisputed: (a) Total outstanding dues of micro enterprises and small enterprises 0.24 0.49 - - - 0.73 237,021.00 491,850.00 - - - 728,871.00 (b) Total outstanding dues of creditors other than micro enterprises and small enterprises 9.94 1.46 - - - 11.40 9,940,709.33 1,463,625.50 - - - 11,404,334.83 Disputed: (a) Total outstanding dues of micro enterprises and small enterprises - - - - - - - - - - -

Evidence

No evidence linked yet.

Issues & Disclosures

3(xv) - Non-cash Transactions

Draft Ready

Whether the company has entered into any non-cash transactions with directors or connected persons.

Based on the uploaded records, the records reviewed indicate the following on non-cash transactions with directors. of units - March 31, 2025: Nil - March 31, 2024: 75,79,283.29) (NAV - March 31, 2025: Nil - March 31, 2024: INR 13.54) Total 617.92 1,183.58 617,911,065.63 1,183,584,876.09 12 Trade receivables: As at March 31, 2025 As at March 31, 2024 As at March 31, 2025 As at March 31, 2024 Secured, considered good - - Unsecured, considered good 9.63 4.91 9,635,292.90 4,912,489.21 Trade receivables Doubtful - - - - 9.63 4.91 9,635,292.90 4,912,489.21 Check Less: Provision for doubtful receivables - - - - - - Provision for doubtful debts Total 9.63 4.91 9,635,292.90 4,912,489.21 (Note : Refer note 21 for ageing schedule) 13 Cash and bank balances: As at March 31, 2025 As at March 31, 2024 As 10.18 1.95 - - - 12.13 10,177,730.33 1,955,475.50 - - - 12,133,205.83 -0.45 Check (This space has been intentionally left blank) 21 Trade receivables ageing schedule As at March 31, 2025 Not Due Less than 06 Months 06 Months to 01 Years 01 to 02 Years 02 to 03 Years More than 03 years Total Not Due Less than 06 Months 06 Months to 01 Years 01 to 02 Years 02 to 03 Years More than 03 years Total Undisputed Trade Receivables - Considered Good 5.16 4.47 - - - - 9.63 5,162,406.00 4,472,886.90 - - - - 9,635,292.90 Undisputed Trade Receivables - Considered Doubtful - - - - - - - - - - - - - - Disputed

Evidence

No evidence linked yet.

Issues & Disclosures

3(xvi) - RBI Registration

Draft Ready

(a) Is the company required to be registered under RBI Act as an NBFC? (b) Has it conducted NBFC/HFC activities without registration? (c) Is it a Core Investment Company (CIC)? (d) Does the group have more than one CIC?

Evidence

No evidence linked yet.

Issues & Disclosures

3(xvii) - Cash Losses

Draft Ready

Has the company incurred cash losses in the current and preceding financial year?

Evidence

No evidence linked yet.

Issues & Disclosures

3(xviii) - Resignation of Statutory Auditors

Draft Ready

Has there been any resignation of statutory auditors during the year?

Evidence

No evidence linked yet.

Issues & Disclosures

3(xix) - Material Uncertainty

Draft Ready

Does any material uncertainty exist that may cast significant doubt on the company’s ability to continue as a going concern for the foreseeable future (typically 12 months), and are such uncertainties adequately disclosed in the financial statements?

Evidence

No evidence linked yet.

Issues & Disclosures

3(xx) - Corporate Social Responsibility

Draft Ready

Is the company required to comply with CSR provisions under Section 135, and if so, has it spent the prescribed CSR amount (2% of average net profits) or transferred any unspent amount to the specified funds/CSR account in compliance with the law?

Evidence

No evidence linked yet.

Issues & Disclosures

3(xxi) - Consolidated Financial Statements

Draft Ready

Does the accounting software have an audit trail feature, has it operated throughout the year, and has it been preserved without tampering?

Evidence

No evidence linked yet.