Influx Healthtech Ltd. இன் கணக்கு குறிப்புகள்

J Provisions and Contingent Liabilities

(a] Provisions

Provisions are recognised when there is a present obligation as a result of a past event, it is probable that an outflow of resources
embodying economic benefits will be required to settle the obligation and there is a reliable estimate of the amount of the obligation.
Provisions are measured at the best estimate of the expenditure required to settle the present obligation at the Balance sheet date and
are not discounted to its present value.

(b) Contingent Liabilities

Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed
only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the Company or a
present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a
reliable estimate of the amount cannot be made.

K Revenue Recognition

Sales are recognised when the significant risks and rewards of ownership in the goods are transferred to the buyer as per the terms of
the contract, which coincides with the delivery of goods and are recognised net of trade discounts, rebates. Goods and Service tax.

Service income is accounted as and when services are rendered and are net of Goods and Service tax.

L Other Income

Interest income is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.

Export benefits, incentives and licenses: Export incentives are recognized as income when the right to receive credit as per the terms of
the scheme is established in respect of the exports made and where there is no significant uncertainty regarding the ultimate collection
of the relevant export proceeds.

Rental income is recognised in the statement of profit and loss on the straight line basis over the period of lease term.

M Borrowing costs

Borrowing costs include interest, other costs incurred in connection with borrowing and exchange differences arising from foreign
currency borrowings to the extent that they are regarded as an adjustment to the interest cost. General and specific borrowing costs
directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial
period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are
substantially ready for their intended use or sale. All other borrowing costs are recognised in Statement of Profit and Loss in the period in
which they are incurred.

N Employees Benefits

(a) Provident Fund

Contribution towards provident fund for employees is made to the regulatory authorities, where the Company has no further obligations.
Such benefits are classified as Defined Contribution Schemes as the Company does not carry any further obligations, apart from the
contributions made on a monthly basis.

(b) Gratuity

The Company provides for gratuity, a defined benefit plan (the "Gratuity Plan") covering eligible employees in accordance with the
Payment of Gratuity Act, 1972. The Gratuity Plan provides a lump sum payment to vested employees at retirement, death, incapacitation
or termination of employment, of an amount based on the respective employee''s salary and the tenure of employment. The Company''s
liability is actuarially determined (using the Projected Unit Credit method) at the end of each year. Actuarial losses/ gains are recognised
in the Statement of Profit and Loss in the year in which they arise.

(c) Termination Benefits

Termination benefits in the nature of voluntary retirement benefits are recognised in the Statement of Profit and Loss as and when
incurred.

O Current and Deferred Tax

Tax expense for the period, comprising current tax and deferred tax, are included in the determination of the net profit or loss for the
period. Current tax is measured at the amount expected to be paid to the tax authorities.

Deferred tax is recognised for all the timing differences, subject to the consideration of prudence in respect of deferred tax assets.
Deferred tax assets are recognised and carried forward only to the extent that there is a reasonable certainty that sufficient future
taxable income will be available against which such deferred tax assets can be realised, Deferred tax assets and liabilities are measured
using the tax rates and tax laws that have been enacted or substantively enacted by the Balance Sheet date. In situations, where the
Company has unabsorbed depreciation or carry forward losses under tax laws, all deferred tax assets are recognised only to the extent
that there is virtual certainty supported by convincing evidence that they can be realised against future taxable profits. At each Balance
Sheet date, the Company re-assesses unrecognised deferred tax assets, if any.

Current tax assets and current tax liabilities are offset when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle the asset and the liability on a net basis. Deferred tax assets and deferred tax liabilities are offset when
there is a legally enforceable right to set off assets against liabilities representing current tax and where the deferred tax assets and the
deferred tax liabilities relate to taxes on income levied by the same governing taxation laws.

(a) Initial Recognition

On initial recognition, all foreign currency transactions are recorded by applying to the foreign currency amount the exchange rate
between the reporting currency and the foreign currency at the date of the transaction.

(b) Subsequent Recognition

As at the reporting date, non monetary items which are carried in terms of historical cost denominated in a foreign currency are reported
using the exchange rate at the date of the transaction. All non-monetary items which are carried at fair value or other similar valuation
denominated in a foreign currency are reported using the exchange rates that existed when the values were determined.

All monetary assets and liabilities in foreign currency are restated at the end of accounting period. With respect to long-term foreign
currency monetary items, the Company has adopted the following policy:

- Foreign exchange difference on account of a depreciable asset, is adjusted in the cost of the depreciable asset, which would be
depreciated over the balance life of the asset

-In other cases, the foreign exchange difference is accumulated in a Foreign Currency Monetary Item Translation Difference Account, and
amortised over the balance period of such long term asset/ liability

A monetary asset or liabiiity is termed as a long-term foreign currency monetary item, if the asset or liabllity is expressed in a foreign
currency and has a term of 12 months or more at the date of origination of the asset or liability.

Exchange differences on restatement of all other monetary items are recognised in the Statement of Profit and Loss.

Q Earning / (loss) Per Share

Basic earnings / (loss) per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders by the
weighted average number of equity shares outstanding during the period. Earnings considered in ascertaining the Company''s earnings
per share is the net profit for the period after deducting preference dividends and any attributable tax thereto for the period. The
weighted average number of equity shares outstanding during the period and for all periods presented is adjusted for events, such as
bonus shares, other than the conversion of potential equity shares that have changed the number of equity shares outstanding, without
a corresponding change in resources. For the purpose of calculating diluted earnings per share, the net profit or loss for the period
attributable to equity shareholders and the weighted average number of shares outstanding during the period is adjusted for the effects
of all dilutive potential equity shares.

(e) The rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the
repayment of capital:

The Company has issued only one class of equity shares having a par value of Rs. 10 each. Each equity shareholders is entitled to one vote per
share. Dividend,if any, is declared and paid in Indian Rupees. Dividend, if any, proposed by the Board of Director is subject to the approval of
the share holders in the ensuing Annual General Meeting.

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

(f) Shares in respect of each class in the company held by its holding company or its ultimate holding company including shares held by or by
subsidiaries or associates of the holding company or the ultimate holding company in aggregate:

There are no holding or associate companies. Accordingly repoting to that extent under this clause is not applicable. Futher, no shares have
been held by the subsidiary company.

The Company undertakes the following activities in Corporate social responsibility (CSR):

(i) Promoting of education, including special education and employment enhancing vocation skills especially among children, women, elderly, and
the differently ab!ed and livelihood enhancement projects.

(ii) eradicating hunger, poverty and malnutrition,promoting health care including preventive health and sanitation Including contribution to the
Swatch Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water.

|iii) ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural
resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund setup by the Central Government for
rejuvenation of river Ganga.

(b) Defined Benefit Plan
Gratuity

The Company has a defined benefit gratuity plan for its employees ("Gratuity Scheme"). The gratuity plan is
governed by the Payment of Gratuity Act, 1972. Under the Act, every employee who has completed five
years of service is entitled to specific benefit. The level of benefits provided depends on the employee''s
length of service and salary at retirement age. Every employee except chairman and managing director who
has completed five years or more of service gets a gratuity on departure at 15 days salary (last drawn) for
each completed year of service as per the provisions of the Payment of Gratuity Act, 1972. The scheme is
funded with an insurance company.

33 Impairment of Assets

There is no such impairable asset for the year as ended on 31.03.2026 in terms of AS-28. Hence company has not made any provision for
impairment loss.

34 Segment Reporting

The company is engaged in single segment and there are no separate reportable segments as defined in Accounting standard - 17 "Segment
Reporting".

37 IPO Funds and Application of Funds

The company has completed fresh issue of Equity Shares by Initial Public Offer ("IPO"} of 50,00,400 Equity Shares of face value Rs.10 each at an
issue price of Rs. 96 per equity share. The Equity Shares of the company were listed on National Stock Exchange of India Limited ("NSE"} Emerge
Platform on June 25, 2025. The details of utilization of the net proceeds as mentioned below:

38 Disclosure of transactions with struck off companies :

The Company did not have any material transactions with companies struck off under Section 248 of the Companies Act, 2013 or Section 560 of
Companies Act, 1956 during the financial year.

39 Registration of Charges or Satisfcation with Registrar of CompaniesfROO

There are no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond the statutory period.

40 Compliance with number of layers of Companies

The Company has complied with the requirements of 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.

41 Disclosure in relation to undisclosed inomce

During the year, the Company has not surrendered or disclosed any income in the tax assessments under the Income Tax Act, 1961 (such as, search
or survey or any other relevant provisions of the Income Tax Act, 1961}. Accordingly, there are no transactions which are not recorded in the books
of accounts.

43 Additional Disclosure Requirements

No transactions or disclosures to report against the fof/owingdisclosure requirements as notified by MCA pursuant to amended Schedule JJJ of the
Act;

(a) Benami Property held under Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder

(b) Wilful Defaulter

(c) Scheme of arrangements in terms of section 230 to 237 of the Act

(d) Crypto Currency or Virtual Currency

(e) Borrowings from banks or financial institutions on the basis of security of current assets

(f) Revaluation of investment property

(g) Utilisation of borrowed funds/ share premium

(h) Loans & Advances to promoters, directors, KMPs and related parties

H Provisions and Contingent Liabilities

(a) Provisions

Provisions are recognised when there is a present obligation as a result of a past event, it is probable that an outflow of
resources embodying economic benefits will be required to settle the obligation and there is a reliable estimate of the amount
of I he obligation. Provisions are measured at the best estimate of the expenditure required to settle the present obligation at
the Balance sheet date and are not discounted to its present value.

(b) Contingent Liabilities

Contingent liabilities are disclosed when there Is a possible obligation arising from past events, the existence of which will be
confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the
Company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be
required to settle or a reliable estimate of the amount cannot be made.

I Revenue Recognition

Sales are recognised when the significant risks and rewards of ownership in the goods are transferred to the buyer as eer the
terms of the contract, which coincides with the delivery of goods and are recognised net of trade discounts, rebates, Goods and
Service tax.

Service income is accounted as and when services are rendered and are net of Goods and Service tax.

J Other Income

Interest income is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.
Export benefits, Incentives and licenses: Export incentives are recognized as income when the right to receive credit as per the
terms of the scheme is established in respect of the exports made and where there is no significant uncertainty regarding the
ultimate collection of the relevant export proceeds.

Rental Income is recognised in the statement of profit and loss on the straight line basis over the period of lease term

K Borrowing costs

Borrowing costs include Interest, other costs Incurred in connection with borrowing and exchange differences arising from
foreign currency borrowings to the extent that they are regarded as an adjustment to the interest cost. General and specific
borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that
necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,
until such time as the assets are substantially ready for their intended use or sale. All other borrowing costs are recognised m
Statement of Profit and Loss in the period in which they are incurred.

L Employees Benefits

fa) Provident Fund

Contribution towards provident fund tor employees is made to the regulatory authorities, where the Company has no further
obligations. Such benefits are classified as Defined Contribution Schemes as the Company does not carry any further obligations,
apart Irorn the contributions made on a monthly basis.

|b) Gratuity

The Company provides for gratuity, a defined benefit plan (the "Gratuity Plan") covering eligible employees in accordance with
the Payment of Gratuity Act. 1372. The Gratuity I’ian provides a lump sum paymenl tn vested employees it retirement, dc.ilh.
Incapacitation or termination ot employment, of an amount based on the respective employee''s salary and the tenure of
employment. The Company''s liability is actuarially determined (using the Projected Unit Credit method) at the end of each year
Actuarial losses/ gains are recognised in the Statement of Profit and Loss in the year in which they arise.

(c) Termination Benefits

Termination benefits in the nature of voluntary retirement benefits are recogn sed in the Statement of Profit and Loss as and
when incurred.

M Current and Deferred Tax

Tax expense for the period, comprising current tax and deferred tax, are included in the determination of the net profit or loss
for the period, Current tax is measured at the amount expected to be paid to the tax authorities

Deferred tax is recognised for all the timing differences, subject to the consideration of prudence in respect of deferred tax
assets. Deferred tax assets are recognised and carried forward only to the extent that there is a reasonable certainty that
sufficient future taxable income will be available against which such deferred tax assets can be realised. Deferred tax assets and
labilities are measured using the lax rates and tax laws that have been enacted or substantively enacted by the Balance Sheet
date in situations, where the Company has uriabsorbed depreciation or carry forward losses under tax laws, all deferred lax
assets are recognised only to the extent that there is virtual certainty supported by convincing evidence that they can be realised
jgainst future taxable profits. At each Balance Sheet date, the Company re assesses unrecognised deferred tax assets, I any

Current tax assets and current tax liabilities are olfset when there is a legally enforceable right to set tiff the recognised amounts
and there is an intention to settle the asset and the liability on a net basis. Deferred tax assets and deterred tax liabilities arc
offset when there is a legally enforceable right to set off assets against liabilities representing current tax and where the
deferred tax assets and the deferred tax liabilities relate to taxes on income levied by the same governing taxation laws

(aj Initial Recognition

On initial recognition, all foreign currency transactions are recorded by applying to the foreign currency amount the exchange
rate between the reporting currency and the foreign currency at the date of the transaction.

(b) Subsequent Recognition

As at the reporting date, non monetary items which are carried In terms of historical cost denominated in a foreign currency are
reported using the exchange rate at the date of the transaction. All non-monetary items which are carried at fair value or other
similar valuation denominated In a foreign currency are reported using the exchange rates that existed when the values were
determined.

All monetary assets and liabilities in foreign currency are restated at the end of accounting period, With respect to long term
foreign currency monetary items, the Company has adopted the following policy:
foreign exchange difference on account of a depreciable asset, is adjusted in the cost of the depreciable asset, which would be
depreciated over the balance life ot the asset

-In other cases, the foreign exchange difference is accumulated in a foreign Currency Monetary Item Translation Difference
Account, and amortised over the balance period of such long term asset/ liability

A monetary asset or liability is termed as a long-term foreign currency monetary item, if thr asset or liability is expressed in a
foreign currency and has a term of 12 months or more at the date of origination of the asset or liability.

Exchange differences on restatement of all other monetary items are recognised in thr Statement ol Profit and Loss

O Earning / (loss) Per Share

liasir earnings / (loss) per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders
by the weighted average number ol equity shares outstanding during the period. Earnings considered in ascertaining the
Company''s earnmgs per share is the net profit for the period after deducting preference dividends and any attributable lax
thereto for the period. The weighted average number ol equity shares outstanding during the period and for all periods
presented is adjusted for events, such as bonus shares, other than the conversion of potential equity shares that have changed
the number of equity shares outstanding, without a corresponding change In resources. For the purpose of calculating diluted
earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average number of
shares outstanding during the period is adjusted for the effects of all dilutive potential equity shares.

(e) The rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the
repayment of capital:

The Company has issued only one class of equity shares having a par value of Rs. 10 each Each equity shareholders is entitled to one vote per
share. Dividend,if any, is declared and paid in Indian Rupees. Dividend, if any, proposed by the Board of Director is subject to the approval of
the share holders in the ensuing Annual General Meeting.

In the event of liquidation of the Company, the holders of equity shares will be entiled to receive remaining assets of the Company, after
distribution of all preferential amounts, if any. The distribution will be proportion to the number of equity shares held by the shareholders.

(f) Shares in respect of each class in the company held by its holding company or its ultimate holding company including shares held by or by
subsidiaries or associates of the holding company or the ultimate holding company in aggregate:

There are no holding, subsidiary or associate companies. Accordingly repoting to that extent under this clause is not applicable.

The Company undertakes the following activities in Corporate social responsibility (CSR)

(i) Promoting of education, including special education and employment enhancing vocation skills especially
among children, women, elderly, and the differently abled and livelihood enhancement projects.

(ii) eradicating hunger, poverty and malnutrition,promoting health care including preventive health and
sanitation Including contribution to the Swatch Bharat Kosh set-up by the Central Government for the
promotion of sanitation and making available safe drinking water

31 Impairment of Assets

There is no such impairable asset for the year as ended on 31.03.2025 in terms of AS-28. Hence company has
not made any provision for impairment loss.

32 Segment Reporting

The company is engaged in single segment and there are no separate reportable segments as defined in
Accounting standard - 17 "Segment Reporting".

35 Disclosure of transactions with struck off companies :

I he Company did not have any material transactions with companies struck off under Section 248 of the
Companies Act, 2013 or Section 560 of Companies Act, 1956 during the financial year.

36 Registration of Charges or Satisfcation with Registrar of Companies(ROC)

there are no charges or satisfaction which are yet to be registered with the Registrar of Companies beyond
the statutory period.

32 Compliance with number of layers of Companies

I he Company has complied with the requirements of 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.

38 Disclosure in relation to undisclosed inomce

During the year, the Company has not surrendered or disclosed any income in the tax assessments under the
Income Tax Act. 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act,

1961) Accordingly, there are no transactions which are not recorded in the books of accounts,

40 Additional Disclosure Requirements

No transactions or disclosures to report against the following disclosure requirements as notified by MCA
pursuant to amended Schedule III of the Act:

(a) Title deeds of immovable property not held in the name of the company

(b) CWIP and Intangible under development ageing / completion schedule

(c) Benami Property held under Prohibition of Benami Property Transactions Act, 1988 and rules made
thereunder

(d) Wilful Defaulter

(o) Scheme of arrangements in terms of section 230 to 237 of the Act

(f) Utilisation of borrowed funds or share premium

(g) Crypto Currency or Virtual Currency

(h) Borrowings from banks or financial institutions on the basis of security of current assets

41 Previous year figures have been re-grouped, re-classified where ever necessary

, , , . For and on behalf of the Board of Directors of

As per our attached report of even date.

Influx Healthtech Limited

For V.B.GOEL & CO

Chartered Accountants

Firm Registration No.: 115906W

Vikas Goel /p* I Munir Chandniwala Shirin Chandniwala

Partner H* i ’ /''-!) (Managing Director) (Whole - Time Director)

Membership. No.39287 V ^DIN: 08459582 DIN: 08459623

Place ¦ Mumbai ---Place : Mumbai Place : Mumbai

Date: aa-o5''t»o2.S Date: ^-oS-dtcAS Date:

Ashish Shah Atul Shukla

(Chief Financial Officer) (Company Secretary)
Membership Number:
ACS46854

Place: Mumbai Place: Mumbai

Date : (3o₀)_Lg ^Date Jo2.5