(c) Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a 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.

(d) Tax Expenses

The tax expense for the period comprises current and deferred tax. T ax is recognised in Statement of Profit and Loss, except to the extent that it relates
to items recognised in the comprehensive income or in equity. In which case, the tax is also recognised in other comprehensive income or equity.

- Current tax

Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, based on tax rates and
laws that are enacted or substantively enacted at the Balance sheet date.

- Deferred tax

Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the
corresponding tax bases used in the computation of taxable profit.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset
realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

The carrying amount of Deferred tax liabilities and assets are reviewed at the end of each reporting period.

(e) Revenue recognition

Revenue from sale of goods is recognized when control of the products being sold is transferred to the customer and when there are no longer any
unfulfilled obligations.

The performance obligations in contracts by the Company are fulfilled at the time of dispatch, delivery or upon formal customer acceptance
depending on customer terms._

Revenue is recognized at the point in time when the performance obligation is satisfied and control of the goods are transferred to the customer
upon dispatch or delivery, in accordance with the terms of customer contracts.

Revenue is recognized at an amount that the Company expects to receive from customers that is net of discounts, rebates and taxes as applicable.

The customers have the contractual right to return goods only when authorized by the Company. An estimate is made of goods that will be returned
and a liability is recognized for this amount using a best estimate based on accumulated experience.

Rental Income

Income from rentals is recognized in accordance with terms of the contracts with customer based on the period for which the facilities have been
used.

Interest Income

Interest income is recognized using the effective interest rate (EIR) method.

Dividend Income

Dividend income on investments is recognized when the right to receive dividend is established.

(f) EPS

Basic EPS is calculated by dividing the profit for the year attributable to ordinary equity holders by the weighted average number of ordinary shares
outstanding during the year. Diluted EPS is calculated by dividing the profit attributable to ordinary equity holders (after adjusting for interest on
the convertible preference shares, if any) by the weighted average number of ordinary shares outstanding during the year plus the weighted average
number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.

(g) Cash and Cash Equivalents

Cash and cash equivalents for the purpose of Cash Flow Statement comprise cash and cheques in hand, bank balances, demand deposits with banks
where the original maturity is three months or less and other short term highly liquid investments net of bank overdrafts which are repayable on
demand as these form an integral part of the Group's cash management.

(h) Financial instrument
I) Financial Assets

A) Initial recognition and measurement

All financial assets and liabilities are initially recognized at fair value. T ransaction costs that are directly attributable to the acquisition or issue of
financial assets and financial liabilities, which are not at fair value through profit or

loss, are adjusted to the fair value on initial recognition. Purchase and sale of financial assets are recognised using trade date accounting.

B) Subsequent measurement

(a) Financial assets carried at amortised cost (AC)

A financial asset is measured at amortised cost if it is held within a business model whose objective is to
hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset

give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

II) Financial liabilities

A) Initial recognition and measurement

All financial liabilities are recognized at fair value and in case of loans, net of directly attributable cost. Fees of recurring nature are directly
recognised in the Statement of Profit and Loss as finance cost.

B) Subsequent measurement

Financial liabilities are carried at amortized cost using the effective interest method. For trade and other payables maturing within
one year from the balance sheet date, the carrying amounts approximate fair value due to the short maturity of these instruments.

C. Investment in subsidiaries, Associates, Joint Ventures and Group Companies

The Company has accounted for its investments in subsidiaries, associates joint venture and group companies at cost.

D. Recent Accounting Pronouncements

Ministry of Corporate Affairs (“MCA”) notifies new standards or amendments to the existing standards under Companies (Indian Accounting
Standards) Rules as issued from time to time. For the year ended March 31, 2024, MCA has not notified any new standards or amendments to the
existing standards applicable to the Company.

Note No '23: Operating Segment

Company operates only in one segment, that is Trading, hence segment wise
reporting is not applicable.

Note No '24 : Other Statutory Information

(i) The Company does not have any Capital-work-in progress or intangible assets under development, whose
completion is overdue or has exceeded its cost to its original plan.

(ii) Title deeds of all immovable properties are held on the name of the Company.

(iii) The Company has not revalued any Property, Plant and Equipment and Intangible Assets during the year.

(iv) The Company has not given loan or advances in nature of loans to promoters, directors, KMPs and the related
parties which is repayable on demands or without specifying any terms or period of repayment.

(v) There is no any proceedings have been initiated or pending against the company for holding any benami
property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder.

(vi) The Company is not a declared wilful defaulter by any bank or financial Institution or other lender.

(vii) There are no transactions along with any outstanding balance with companies struck off under section 248 of
the Companies Act, 2013 or section 560 of Companies Act, 1956 by the Company during the year.

(viii) There are no charges or satisfactions which are yet to be registered with Registrar of Companies beyond the
statutory period.

(ix) The Company has not given loans to any other company. Hence, there is no compliance required on the number
of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of
Layers) Rules, 2017.

(x) There is no any Scheme of Arrangements has been approved by the Competent Authority in terms of sections
230 to 237 of the Companies Act, 2013 during the year.

(xi) The company has not advanced or loaned or invested funds to any other person or entities, including foreign
entities (Intermediaries) with the understanding that the Intermediary shall (i) 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 (ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(xii) The Company has not received any fund from any person or entities, including foreign entities (Funding Party)
with the understanding that the company shall (i) 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 (ii) provide
any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(xiii) The Company has not surrendered or disclosed as income or the previously unrecorded income and related
assets during the year in the tax assessments which are not recorded in the books of accounts of the Company

(xiv) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year

(xv) The Company does not have working capital facilities sanctioned by the bank on the basis of security of current
assets, inventories and trade receivables, accordingly Quarterly statement are not filed with the bank.

Note No '25

Previous years figures have been re-grouped and re-arranged wherever necessary.

Note No '26 : Approval of Financial Statements

The financial statements were approved for issue by the board of directors on May 24, 2024.

As per our report of even date

For DKP & Associates For Alna Trading and Exports

Limited

Chartered Accountants
Firm Registration No.126305W

Sd/- Sd/- Sd/-

Deepak Doshi Anwar Husain Aftab Alam

Chauhan

Partner Director Director

& CFO

Membership No. 037148 DIN: DIN:

00322114 06873806

Mumbai, Dated : May 24, 2024 Mumbai, Dated :

May 24, 2024