Patil Automation Ltd. இன் கணக்கு குறிப்புகள்

11 Provision and contingent liabilities

A provision is recognized if, as a result of a past event, the Company has a present legal obligation that is reasonably
estimable, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions
are determined by the best estimate of the likely future outflow of economic benefits required to settle the obligation at
the reporting date.

Where no reliable estimate can be made, a disclosure is made as contingent liability. A disclosure for a contingent
liability is also 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 a possible obligation or a present obligation in respect of which the likelihood
of outflow of resources is remote, no provision or disclosure is made.

12 Taxes on income

The accounting treatment for the Income Tax in respect of the Company''s income is based on the Accounting Standard
on ''Accounting for Taxes on Income'' (AS-22). The provision made for Income Tax in Accounts comprises both, the
current tax and deferred tax. Provision for Current Tax is made on the assessable Income Tax rate applicable to the
relevant assessment year after considering various deductions available under the Income Tax Act, 1961.

Deferred tax is recognized for all timing differences; being the differences between the taxable income and accounting
income that originate in one period and are capable of reversal in one or more subsequent periods. Such deferred tax
is quantified using the tax rates and laws enacted or substantively enacted as on the Balance Sheet date. The carrying
amount of deferred tax asset/liability is reviewed at each Balance Sheet date and consequential adjustments are
carried out.

13 Earnings per share

Basic earnings per share is computed by dividing the net profit after tax by the weighted average number of equity
shares outstanding during the period. Diluted earnings per share is computed by dividing the profit after tax by the
weighted average number of equity shares considered for deriving basic earnings per share and also the weighted
average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares.

The diluted potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at
fair value which is the average market value of the outstanding shares. Dilutive potential equity shares are deemed
converted as of the beginning of the period, unless issued at a later date. Dilutive potential equity shares are determined
independently for each period presented.

14 Cash Flow Statement

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

15 Extraordinary Items, Exceptional Items, Prior Period Items & Changes In Accounting Policies

a) Income or expenses that arise from events or transactions that are clearly distinct from the ordinary activities of the
Company are classified as extraordinary items. Specific disclosure of such events/transactions is made in the
standalone financial statements.

b) Similarly, any external event beyond the control of the Company, significantly impacting income or expense, is also
treated as extraordinary item and disclosed as such.

c) On certain occasions, the size, type or incidence of an item of income or expense, pertaining to the ordinary activities
of the Company, is such that its disclosure improves an understanding of the performance of the Company. Such
income or expense is classified as an exceptional item and accordingly disclosed in the notes to accounts.

II Notes To Summary Statements

1. Contingent liabilities and commitments

A disclosure for a contingent liability reported in the notes to financial restatements when there is a possible obligation
that may, require an outflow of the Company''s resources.

2. Disclosure under Micro, Small and Medium Enterprises Development Act, 2006

Outstanding dues of Micro or Small-Scale Industrial Enterprise(s) as per The Micro, Small & Medium Enterprise
Development Act, the Company has disclosed the same as required by Schedule III to the Companies Act, 2013.

3. Related Party Transactions

Related party transactions are already reported as per AS-18 of Companies (Accounting Standards) Rules, 2006, as
amended, in the Note - 36 of the enclosed standalone standalone financial statements.

4. Material Adjustments

Appropriate adjustments have been made in the standalone standalone financial statements, whenever required, by
a reclassification of the corresponding items of assets, liabilities, and cash flow statement, in order to ensure
consistency and compliance with requirements of Schedule VI and Accounting Standards.

5. The management has confirmed that adequate provisions have been made for all the known and determined liabilities
and the same is not in excess of the amounts reasonably required to be provided for.

6. The balances of trade payables, trade receivables, loans and advances are unsecured and considered as good are
subject to confirmations of respective parties concerned.

7. Realizations

In the opinion of the Board and to the best of its knowledge and belief, the value on realization of current assets and
loans and advances are approximately of the same value as stated.

8. Amounts in the standalone financial statements

Amounts in the standalone financial statements are rounded off to nearest lacs. Figures in brackets indicate negative
values."

(e) Rights, preferences and restrictions attached to shares

Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held.
The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual
General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to
receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their
shareholding.

(f) Information regarding issue of shares in the last five years

The Company has not issued any shares without payment being received in cash.

The Company issued 10,080,000 bonus shares in the ratio of 2:1 on November 8, 2024
The Company has not undertaken any buy-back of shares.

Note: 37 EMPLOYEE BENEFITS

Details of Employee benefits as required by Accounting Standard -15 ''Employee Benefits'' are as under :

i) Defined Contribution Plan

The Company''s contribution to provident fund In accordance with the Employee''s Provident Fund and Miscellaneous
Provisions Act, 1952, Employee State Insurance Scheme (ESI) under Employees'' State Insurance Act, 1948 and Labour
welfare fund (LWF) are considered as defined contribution plans and are charged as an expense in the Statement of
Profit and Loss as they fall due based on the amount of contribution required to be made. The Company has no further
obligations under these plans beyond its periodic contributions.

ii) Defined Benefit Plan

The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. Under
the gratuity plan, every employee who has completed atleast five years of service is eligible. The plan provides for a
lump-sum payment to eligible employees at retirement, death while in employment or on termination of employment of
an amount equivalent to 15 days salary payable for each completed year of service. The Company does not make any
contributions to gratuity funds and the plan is unfunded. The Company accounts for the liability for gratuity benefits
payable in the future based on an actuarial valuation.

Note: 39 Additional Notes

Additional Regulatory Information as required by Para Y of Part - I to Schedule III to the Companies Act, 2013:

(i) The title deeds of the Immovable Property are held in the name of the Company.

(ii) The company has not revalued its Property, Plant and Equipment. Accordingly disclosures as required under this para
is not applicable.

(iii) The company has not granted loans or advances in the nature of loan to promoters, directors, KMP and the related
parties (as defined under Companies Act, 2013), either severally or jointly with any other person, which are repayable on
demand or without specifying any terms or period of repayment. Accordingly disclosures as required under this para are
not applicable.

(iv) The Company does not have any Capital work in progress as on 31st March, 2026.

(v) The company does not have any intangible assets Under-Development. Accordingly disclosures as required under this
para are not applicable.

(vi) There has been no proceeding initiated or pending against the company for holding any benami property under the
Prohibition of Benami Property Transactions Act, 1988 and the rules made thereunder. Accordingly disclosures under
this para is not applicable.

(vii) The Company has borrowings from Banks or Financial Institutions on the basis of security of current assets. Being the
nature of the limit offered by the bank is of Overdraft against the fixed deposits, the company is not required to file the
stock statements to the bank.

(viii) The company has not been declared as wilful defaulter by any bank or financial institution or other lender. Accordingly
disclosures under this para is not applicable.

(ix) The company has not entered into any transaction with companies struck off under section 248 of the Companies Act,
2013 or section 560 of Companies Act, 1956. Accordingly disclosures under this para is not applicable.

(x) There are no charges or satisfaction pending for registration with the Registrar of Companies beyond the statutory
period . Accordingly disclosures under this para is not required.

(xi) The company has complied with 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.

(xii) No Scheme of Arrangements has been approved by the Competent Authority in terms of Sections 230 to 237 of the
Companies Act, 2013. Accordingly disclosures under this para is not applicable.

(xiii) 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 Beneficiaries

(xiv) 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.

(i) There are no transactions not recorded in the books of accounts that has been surrendered or disclosed as income in
the books of account during the year in the tax assessment under the Income Tax Act, 1961.

(ii) There are no unspent amounts towards Corporate Social Responsibility (“CSR”) on other than ongoing projects requir¬
ing a transfer to a Fund specified in Schedule VII to the Companies Act, 2013 in compliance with second proviso to sub¬
section (5) of Section 135 of the said Act.

(iii) The Company has not traded or invested in Crypto Currency or Virtual Currency and therefore, the disclosures as sought
is not applicable.

NOTE 40

Previous year figures have been regrouped, rearrenged where necessary to confirm to this year''s classification.