Notes to Accounts of DMR Engineering Ltd.

Mar 31, 2026

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the financial statements/information may not necessarily be same as those appearing in the respective audited financial statements for the relevant years.

3. Employee share-based payment plans:

A. During the year ended 31 March 2026, The Company has issued 21,840 shares to the eligible employees having face value of INR 10/- each, fully paid-up (“Equity Shares”) aggregating to INR 84,000. The Company had accounted for the ESOP in accordance with Guidance Note on Accounting for Employee Share Based Payments.

B. Details of the shares reserved for issue under options:

During the period under review, in order to reward, attract, motivate and retain its employees, existing or future, in or outside India, for their performance and for their contribution to the growth and profitability of the Company, it was proposed to carry out the “DMR Employees Stock Option Plan 2023 (“Plan” or “Scheme”) in the Company.

*The allotment of 21,840 (Twenty-One Thousand Eight Hundred Forty) Stock Options, convertible into 21,840 (Twenty-One Thousand Eight Hundred Forty) Equity Shares of the Company of face value of Rs. 10/- (Rupees Ten only) each, in consideration of aggregating to Rs. 84,000/- (Rupees Eighty-Four Thousand only) ranking pari passu with the existing Equity shares of the Company, to the following eligible employees of the Company under ESOP Grant IIpursuant to the DMR Employees Stock Option Plan 2023 (“Plan” or “Scheme”).

It is further informed that the Company has issued Bonus Equity Shares in the ratio of 8:5, i.e., 8 (Eight) fully paid-up equity shares of Rs. 10/- each for every 5 (Five) fully paid-up equity shares of Rs. 10/- each, on Friday, August 29, 2025, and accordingly, the Company has made necessary adjustments to the exercise price and/or the number of equity shares to be issued against the stock options, including options vested or to be vested, in compliance with applicable laws and the provisions of the existing Employee Stock Option Scheme.

Accordingly, consequent to the aforesaid bonus issue and adjustments, the total number of stock options stands revised to 21,840 Stock Options (i.e., 8,400 x 8/5 = 13,440 8,400 = 21,840), which are hereby allotted to the following identified eligible employees.

4. Segment Reporting

The Company at present is engaged in the business of providing infrastructure services. In view of above, primary and secondary reporting disclosures for business/ geographical segment as envisaged in AS -17 are not applicable to the Company.

2.7.1 Disclosure in respect of amount due to Micro, Small & Medium Enterprises:

The management has initiated the process of identifying enterprises which have provided goods and services to the Company and which qualify under the definition of micro and small enterprises, as defined under Micro, Small and Medium Enterprises Development Act, 2006. Accordingly, the disclosure in respect of the amounts payable to such enterprises as at 31st March 2026 has been made in the financials statements based on information received and available with the Company as on date of financials. The Company has not received any claim for interest from any supplier under the said Act.

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Mar 31, 2025

12. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present
obligation as a result of past events and it is probable that there will be an outflow of resources.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings
and adjustments, considered appropriate to comply with the same. As result of these regroupings and
adjustments, the amount reported in the financial statements/information may not necessarily be same as those
appearing in the respective audited financial statements for the relevant years.

2. Post Employment Benefits:

Company has valued its obligation related to Employment Benefits as per AS-15 as provided below:

3. Employee share-based payment plans:

A. During the year ended 31 March 2025, The Company has issued 5500 shares to the eligible employees
having face value of INR 10/- each, fully paid-up (“Equity Shares”) for cash consideration at a price of
INR 45/- each including, at a premium of INR 35/- per equity share aggregating to INR 247,500. The
Company had accounted for the ESOP in accordance with Guidance Note on Accounting for Employee
Share Based Payments.

B. Details of the shares reserved for issue under options:

During the period under review, in order to reward, attract, motivate and retain its employees,
existing or future, in or outside India, for their performance and for their contribution to the
growth and profitability of the Company, it was proposed to carry out the “DMR Employees
Stock Option Plan 2023 (“Plan” or “Scheme”) in the Company.

(b) As per the best estimate of the management, there is no capital commitment and contingent liability exists as on the
date of the financial statement.

(c) Disclosures required under mandatory accounting standards & Schedule III are given to the extent appplicable and
possible.

(d) Additional information as required by para 5 of General Instructions for preparation of Statement of Profit and Loss
(other than already disclosed above) are either Nil or Not Applicable.

(e) Previous year figures are regrouped or rearranged wherever considered necessary.

(f) Figures have been rounded off to the nearest Lakhs

As per our report of even date For and on behalf of the Board of Directors

For A Y & Company DMR Hydroengineering & Infrastrucures Limited

Firm Registration No. 020829C
Chartered Accountants

Subhash Chander Mittal Neelam Mittal

Chairman Cum Managing Director Director

DIN : 02861072 DIN : 02861064

CA Akanksha Gupta

Partner Bal Mukund Kumar Ravinder Kumar

Membership No. 421545 Chief F inancial Officer Company Secretary

UDIN : 25421545BMNWTN9922
Place : Faridabad
Date : 25.04.2025

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Mar 31, 2024

12. Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events and it is probable that there will be an outflow of resources.

C. NOTES ON ACCOUNTS

1. The financial statements including financial information have been prepared after making such regroupings and adjustments, considered appropriate to comply with the same. As result of these regroupings and adjustments, the amount reported in the financial statements/information may not necessarily be same as those appearing in the respective audited financial statements for the relevant years.

2. Post Employment Benefits:

Company has valued its obligation related to Employment Benefits as per AS-15 as provided below:

3. Segment Reporting

The Company at present is engaged in the business of providing infrastructure services. In view of above, primary and secondary reporting disclosures for business/ geographical segment as envisaged in AS -17 are not applicable to the Company.