(h)Provisions and contingencies

The company recognizes the provisions when there is present obligation (legal or
constructive ) as a results of a past events exists and it is probable that outflow of resources
embodying economic benefits will be required to settle such obligation and the amount of
such obligation can be reliably estimated.

If the effect of the time value of money is material, provisions are discounted using a
current pre tax rate that reflects, when appropriate, the risks specific to the liability. When
discounting is used, the increase in the provision due to the passage of time is recognised as
a finance costs.

A disclosure of contingent liability is made there is possible obligation or a present
obligation that may, but probably will not require an out flow of resources embodying the
economic benefits is remote, no provision or disclosure is made.

(i) Measurement of EBITDA

The company has opted to present earnings before interest (finance cost), tax, depreciation
and amortization (EBITDA) as a separate line item on the face of statement of profit and loss
for the period ended. The company measure EBITDA on the basis of profit / loss from
continuing operations.

(j) Employee benefits

All the employee benefits payable wholly within 12 months of rendering the services are
classified as short term employee benefits and they are recognized in the period in which
the employee renders the related device. The company recognizes the undiscounted
amount of short term employee benefits expected to be paid in exchange for services
rendered as a liability (accrued expenses) after deducting any amount already paid.

(k) Cash flow statements

Cash flows are reported using the "Indirect methods", whereby profit for the period is
adjusted for the effects of transactions of a non-cash nature any deferral 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 flow from operating investing and financing
activities of the company is segregated.

(l) The Company is not liable for Corporate Social Responsibility(CSR) expenses as requried
under section 135 of the companies act 2013.

Note 24 Dues to Micro and Small Enterprises

There are no delays in payments to Micro and Small enterprises as required to be
disclosed under the Micro, Small and Medium Enterprises Development Act,2006. The
information regarding Micro and Small Enterprises has been determined to the extent
such parties have been identified on the basis of information available with the company.
Registered office of the Company: Plot No 57, AP TEXT book Press Colony,

Note 25 Kharkhana, Secunderabad

Address other than R/o where all or
any books of account and papers are
maintained :

Note 26 The accounts of certain Trade Receivables, Short Term Loans and Advances, Current
Liabilities

and are subject to confirmation / reconciliation and adjustment, if any. The Management
does not expect any material difference affecting the current year's financial statements.
In the opinion of

the management, the current assets, loans and advances are expected to realize at least
the amount

at which they are stated, if realized in the ordinary course of business and provision for all
known

liabilities have been adequately made in the books of accounts

The Company has prepared these financial statements as per the format prescribed by
Schedule III

Note 27 to the Companies Act, 2013 ('the schedule') issued by Ministry of Corporate Affairs.

^{Note 28} Previous year figures have been regrouped / reclassified wherever considered necessary
to conform to this years classification.
as per our report annexed herewith

For Sharad Chandra Toshniwal & Co. For Seshachal Technologies Limited

Chartered Accountants
Firm Registration No.015888S

Sd/- Sd/- Sd/-

Sharad Chandra Toshniwal Rajesh Gandhi Prabhaker Reddy Aedla

Proprietor Director Managing Director & CFO

M No.216455 DIN:02120813 DIN:03627891