Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker, in deciding how to allocate resources and assessing performance. The Group's chief financial decision maker is the Chief Financial Officer and Managing Director. The Group has identified business segments (‘industry vertical') as reportable segments. The business segments comprise: 1) Banking, Financial Services and Insurance, 2) Non Banking, Financial Services and Insurance . Revenue and expenses directly attributable to segments are reported under each reportable segment. Expenses which are not directly identifiable to each reporting segment have been allocated on the basis of associated revenue of the segment or manpower efforts. All other expenses which are not attributable or allocable to segments have been disclosed as unallocable expenses.

The assets and liabilities of the Group are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable and any forced allocation would not result in any meaningful segregation. Hence assets and liabilities have not been identified to any of the reportable segments. Summarised segment information for the years ended March 31,2025 and 2024, is as follows:Year ended March 31,2025 (' Lakhs)

(f) Pending Litigations

The Management of the company hereby confirms that there is no pending litigation against the company, which has not material impact on its Financial position and accordingly no provisions made in its Financial Statements.

(g) Employee Benefits :

As per Accounting Standard-15 short term employee benefits, like salary, wages and incentives paid or payable for services rendered by employees during the year under reporting are charged to Profit & Loss account. Long term benefits like contribustion to Provident Fund, ESI etc have been contributed by the Company and recognised as expenses for the period of services rendered by the employees and charged to profit & loss account for the year. Retirement benefits like Gratuity and Leave encashment is determined on the basis of Actuarial Valuation and provisions made in the financial statement and recognised as an expenses for the year.

(h) List of all significant joint ventures & description of Interest:

1 .The company has entered into a joint venture with M/s Authentic Developers Pvt. Ltd, Mr. Sanjay Kumar Pathak and Mr. Rajib Ranjan for construction of building at C-70, Sector 2, Noida. and has invested of Rs. 2,49.90 lacs till the end of the financial year 2016-2017 .

2.The Company has other joint venture with Total Outsourcing Solutions which is engaged in the business of debt Syndication with Co venture Mr. Sanjay Kumar Pathak

(i) Segmental Reporting :

Operating segments are reported in a manner consistent with the internal reporting provided to the Executive Management/Chief operating decision maker ("CODM").

Company sale investment during the year and on that case company incurred capital gain of Rs. 450.34. which shown in profit

(j) ^{and loss account as a capital gain}.

The board of directors of the company has recommended final /proposed dividend of Rs.0.04 per shares for the ^{( )} current Financial Year

(l) Previous year's comparatives:

Previous Year figures have been regrouped/recast wherever necessary to make them comparable with current year amount. Signed in terms of our separate report of even date