c) Rights, preferences and restrictions attached to equity shares:

(i) The Company has only one class of equity shares having a par value of Rs. 10 each. Each holder of equity shares is entitled to one vote per share. The Company declares and pay dividend in Indian rupees.

(ii) In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amount, in proportion to the shareholding. The distribution will be in proportion to the number of the equity shares held by the shareholders.

(All amounts in Indian Rupees In lakhss In lakhss In lakhss in Lakhs, except share data and where otherwise stated)

31 Financial risk managament objectives and policies: The Company's principal financial liabilities comprises of loans and borrowings and trade and other payables. The main purpose of these financial liabilities is to raise finance for the Company's operations. The Company has loans and receivables, trade and other receivables, and cash and short-term deposits that arise directly from its operations. The Company also hold investments designated at fair value through profit or loss, fair value through other comprehensive income, at amortised cost and at cost for investment in subsidiaries.

The Company is exposed to Foreign Currency risk, credit risk and liquidity risk.

The Company's senior management oversees the management of these risks. The Company's senior management advises on financial risks and the appropriate financial risk governance framework for the Company. It is the Company's policy that no trading in derivatives for speculative purpose may be undertaken. The directors reviews and agrees policies for managing each of these risks which are summarised below:

Foreign currency risk

Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rate. The majority of our assets are located in India where the Indian Rupees In Lakhs is the functional currency. Currency exposures also exist in the nature of revenue expenditure and services denominated in currencies other than the Indian Rupees In lakhss In lakhs.

Foreign currency exposures are normally unhedged.

Credit risk analysis

Credit risk is the risk that counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Company is exposed to credit risk from its operating activities (primarily for trade and other receivables) and from its financing activities, including short-term deposits with banks and financial institutions, and other financial assets.

The carrying value of financial assets represents the maximum exposure for credit risk. The maximum exposure to credit risk of each class of financial assets at the reporting date was as follows:

The credit worthiness of customers / subsidiaries to which the Company grants credit in the normal course of the business is monitored regularly. The credit risk for liquid funds and other short-term financial assets is considered negligible, since the counterparties are reputable banks with high quality external credit ratings.

Liquidity risk analysis:

The Company's main source of liquidity is its operating businesses. The treasury department uses regular forecasts of operational cash flow, investment and trading collateral requirements to ensure that sufficient liquid cash balances are available to service on-going business requirements. The Company manages its liquidity needs by carefully monitoring cash-outflows due in day-to-day business. Liquidity needs are monitored in various time bands, on a day-to-day and week-to-week basis, as well as on the basis of a rolling 90 day projection. Longterm liquidity needs for a 90 day and a 30 day lookout period are identified monthly.

The Company requires funds both for short-term operational needs as well as for long-term investment programmes:

The following is an analysis of the Company contractual undiscounted cash flows payable under financial liabilities at 31 March 2025

Capital management

Capital includes equity attributable to the equity holders of the parent and debt.

The primary objective of the Company's capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise shareholder value objectives include, among others:

• Ensure Company's ability to meet both its long-term and short-term capital needs as a going concern;

• Constantly evolve multiple funding alternatives - equity and / or preference capital, non convertible debentures, corporate loan facilities to arrive at an optimal capital mix;

No changes were made in the objectives, policies or processes during the year ended March 31,2025 and March 31,2024.

The Company maintains a mixture of cash and cash equivalents that are designed to ensure the Company has sufficient available funds for business requirements.

The Company does not have any short term or long term outstanding debts and hence the Debt to Equity Ratio is zero as at March 31,2025 and March 31,2024.

33 Fairvalue hierarchy

The table below analyses recurring fair value measurements for financial assets and financial liabilities. These fair value measurements are categorised in to different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows:

Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: inputs other than quoted prices that is observable for the asset or liability, either directly or indirectly.

Level 3: valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

The Company recognises transfers between levels of the fair value hierarchy as of the end of the reporting year during which the transfer has occurred. During the year ended 31 March 2024, there were no transfers between Level I, Level II and Level III fair value measurements.

34. Capital commitments and Contingent liabilities and Contingent Assets

There are no Capital commitments, Contingent Liabilities and Contingent Assets as on 31st March, 2025 (previous Year NIL)

40 The Company has received Rs.12,92,636/- (equivalent to Euros 20,000) during the financial year 2009-10 towards advance for the sale of 80% shareholding in its wholly owned subsidiary B2B Technologies Kassel

Gmbh.The shares have not been transferred pending approval from RBI. The company has made a provision of Rs. 39,37,554 towards loss on sale of investment and a provision for Rs.13,07,549 for dimunition in the value of investment.

41 The Wholly Owned Subsidiaries of the company at Malaysia, B2B Infotech SDN BHD and at Singapore, B2B Infotech Pte Ltd are under liquidation.The Company has made a provision for dimunition in the value of investment to the extent of 100% of the carrying amount.

42 The Company is primarly engaged in Information Technology and related services. There is one reportable geographical segment in terms of IND AS 108 on Segment Reporting issued by the The Institute of Chartered Accountants of India.

43 Deferred tax asset/liability is determined and accounted as per Ind-AS 12 issued by ICAI.

45 Employee Stock Option Plan

"The company's existing ESOP Scheme 2007 is modified to align with the recent amendments to SEBI regulations. An amount of Rs.60,00,000/- is advanced to B2B ESOP Trust in February 2008, for allotment of shares to employees under ESOP scheme. An amount of 40,00,000/- has been advanced in the financial year 2024-25 in line with ESOP Scheme 2024. The NRC of Board of Directors approved the ESOP Scheme 2024 vide resolution dated 11.02.2025 under which the company has granted Options to the eligible employees of the Company under the Scheme in terms of the approval of the shareholders dated 26.09.2024 and in-principle approval obtained from the BSE Limited under Regulation 28(1) of the SEBI Listing Regulations. The company accounts the plan as an equity settled plan and details are as follows:"

50 The provisions of Section 135 of the Companies Act, 2013 is not applicable to the company. Hence, the company has not incurred any amount towards Corporate Social Responsibitily during the current year or previous year.

51 Other Disclosure Requirement in Schedule III

a) The company does not have any transaction with the companies struck off under section 248 of the Companies Act 2013 or section 560 of the Companies Act 1956 during the year ended March 31,2025 and March 31,2024.

b) There are no charges or satisfaction which are to be registered with the Registrar of Companies during the year ended March 31,2025 and March 31,2024.

c) The company complies with the number of layers of companies in accordance with clause 87 of Section 2 of the Act read with the Companies (Restriction on number of layers) rules 2017 during the year ended March 31,2025 and March 31,2024.

d) The company has not invested or traded in cryptocurrency or virtual currency during the year ended March 31, 2025 and March 31,2024.

e) No proceedings have been initiated on or are pending against the company for holding Benami property under the Prohibition of Benami Property Transaction Act 1988 (as amended in 2016) (formally the Benami Transactions (Prohibition) Act 1988 (45 of 1988) and Rules made thereunder during the year ended March 31, 2025 and March 31,2024.

f) The Company is not declared as willful defaulter by any bank or financial institution (as defined under the Companies Act, 2013) or consortium thereof or other lender in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India.

g) The company has not entered into any scheme of arrangement approved by the competent authority in terms of sections 232 to 237 of the Companies Act 2013 during the year ended March 31,2025 and March 31,2024.

h) During the year ended March 31,2025 and March 31,2024, the company has not surrendered or disclosed as income any transactions not recorded in the books of accounts in the course of tax assessments under the Income Tax Act, 1961 (such as search or survey or any other relevant provisions of the Income Tax Act 1961).

"i) During the year ended March 31, 2025 and March 31, 2024, the company has not advanced or loaned or invested funds (either borrowed funds or the share premium or kind of funds) to any other person or entities, including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the intermediary shall: 1. 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 2. Provide any guarantee, security or the like to or on behalf of the ultimate beneficiaries."

"j) During the year ended March 31,2025 and March 31,2024, the company has not received any funds from any persons or entities including foreign entities (Funding party) with the understanding (whether recorded in writing or otherwise) that the company shall: 1. 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 2. Provide any guarantee, security or the like on behalf of the ultimate beneficiaries."

k) The Company does not have any immovable properties included under Property, Plant & Equipments.

l) The Company does not have any Investment Property and intangible assets under development.

52 "Subsequent eventsNo significant subsequent events have been observed till date of approval of Financials which may require any additional disclosure or an adjustment to the financial statements."

53 Previous period figures have been regrouped/reclassified/rearranged, wherever necessary, to conform to those of the Current Period.