Provisions and Contingent Liabilities

A provision is recognized when the company has a present obligation as a result of past event, it is probable that an
outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can
be made of the amount of the obligation. These estimates are reviewed at each reporting date and adjusted to reflect
the current best estimates. A contingent liability is a possible obligation that arises from past events whose existence
will be confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the control of
the company or a present obligation that is not recognized because it is not probable that an outflow of resources will
be required to settle the obligation. There is no contingent liability as at 31st March, 2025.

Segment Reporting

The company operates in segments of investment in securities and extending financial loan services, which are
considered by the management as a single segment for reporting purposes in order to analyse risk-return fundamentals
based on internal organisational structure.