Notes to Accounts of Humming Bird Education Ltd.

Mar 31, 2025

26 Earnings per share (EPS)

Basic earnings per share

The calculation of basic earning/(loss) per share for the year ended 31 March 2025 and 31 March 2024 is based on the loss/profit attributable to the equity
shareholders and the weighted average number of equity shares.

Diluted earnings per share

The calculation of diluted earnings / (loss) per share for the year ended 31 March 2025 and 31 March 2024 is based on the loss/profit attributable to the equity
shareholders and the weighted average number of equity shares outstanding after adjustment for the effect of all dilutive potential equity shares.

30 The Company has no unhedged foreign currency exposure as at the end of year.

31 Segment information
Business segment

The Company''s business activity falls within a single business segment i.e.Income from Education and allied services. Therefore, segment reporting in terms of
Accounting Standard 17 on Segment Reporting is not applicable.

Geographical Segment

The Company operates within India and does not have operations in economic environments with different risks and returns. Hence, it is considered operating in
single geographical segment.

32 The Company does not have any long term contracts including derivative contracts for which there are any material foreseeable losses, as at March 31, 2025

33 There has been no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company as at March 31, 2025

34 Contingent liabilities and capital commitments

During the year company has received demand order from GST department amounting to Rs 13,75,636, however company has filed an appeal against the same
and is of the opinion that appropriate taxes have been already deposited and no additional liability exists.

35 Contribution to provident fund

The company makes to statutory provident fund in accordance with Employees Provident Fund and Miscellaneous Provision Act, 1952. This is post employment

benefit and is in nature of defined benefit plan. Contribution made by the company during the year is INR 4,847.90/- (previous year: INR 4,058.57).

c The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

d The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

e There are no loans or advances in the nature of loans that are granted to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013),
either severally or jointly with any other person, that are repayable on demand or without specifying any terms or period of repayment.
f The Company has not advanced or loaned or invested funds to any other person or entity, including foreign entities (Intermediaries) with the understanding that the
Intermediary shall:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

g The Company has not received any fund from any person or entity, including foreign entities (Funding Party) with the understanding (whether recorded in writing or
otherwise) that the Company shall:

(a) 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

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

h The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in
the 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 The Company is not a declared willful defaulter by any bank or financial Institution or other lender (as defined under the Companies Act, 2013) or consortium thereof, in
accordance with the guidelines on willful defaulters issued by the Reserve Bank of India.
j As disclosed in the financial statements included under Property, Plant and Equipment Company doesn''t own any immovable properties (other than properties where
the Company is the lessee and the lease agreements are duly executed in favour of the lessee) as at the balance sheet date.

k Where the Company has no borrowings from banks or financial institutions on the basis of security of current assets.
l There is neither any Capital work in progress nor there are any Intangible assets under development.

38 Prior period comparatives

Previous year''s figures (including ratios) have been regrouped / reclassified where necessary, to confirm to current year''s classification.

For V C A N & CO. For and on behalf of the Board of Directors

Chartered Accountants Humming Bird Education Limited

(FRN:125172W)

Nitesh Jain Piyush Khatri

Managing Director CEO

(DIN 03150675) PAN:ANYPK8239N

per Abhishek Jain

Partner

Membership No. 535564

Vaishali Jain CS Shweta Dwivedi

Place: New Delhi Director & CFO Company Secretary & Compliance

Date: 29 May 2025 (DIN 08218972) Officer

UDIN: 25535564BMNSYS5693 M. No. A60471

PAN : CDYPD9883M

---

Mar 31, 2024

b) Rights, preferences and restrictions attached to shares

Equity shares: The company has one class of equity shares having par value of Rs.10 per share. Each Shareholder is eligible for one vote per share held. In the event of liquidation, the equity shareholders are eligible to receive the remianing assets of the company after distribution of all preferential amounts in proportion to their shareholding.

The Company has received information from some of the "suppliers" regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 and hence disclosures, if any, relating to amounts unpaid as at the year end together with interest paid/payable as required under the said Act have been determined based on information available with the Company.

Humming Bird Education Limited

A-95/3, Second Floor, Wazirpur Industrial Area, Delhi - 110052, India CIN: U80221D L2010PT C207436

Standalone Summary of significant accounting policies and other explanatory information for the year ended 31 Mar 2024

(Unless otherwise stated, all amounts are in Hundreds of Indian Rupees)

25 Earnings per share (EPS)

Basic earnings per share

The calculation of basic earning/(loss) per share for the year ended 31 March 2024 and 31 March 2023 is based on the loss/profit attributable to the equity shareholders and the weighted average number of equity shares.

Diluted earnings per share

The calculation of diluted earnings / (loss) per share for the year ended 31 March 2024 and 31 March 2023 is based on the loss/profit attributable to the equity shareholders and the weighted average number of equity shares outstanding after adjustment for the effect of all dilutive potential equity shares.

28 The Company doesnot have any income in foreign currency.

29 The Company has no unhedged foreign currency exposure as at the end of year.

30 Segment information Business segment

The Company''s business activity falls within a single business segment i.e.Income from Education and allied services. Therefore, segment reporting in terms of Accounting Standard 17 on Segment Reporting is not applicable.

Geographical Segment

The Company operates within India and does not have operations in economic environments with different risks and returns. Hence, it is considered operating in single geographical segment.

31 The Company does not have any long term contracts including derivative contracts for which there are any material foreseeable losses, as at March 31, 2024

32 There has been no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company as at March 31, 2024

33 Contingent liabilities and capital commitments

During the year company has received demand order from GST department amounting to Rs 13,75,636, however company has filed an appeal against the same and is of the opinion that appropriate taxes have been already deposited and no additional liability exists.

34 Contribution to provident fund

The company makes to statutory provident fund in accordance with Employees Provident Fund and Miscellaneous Provision Act, 1952. This is post employment benefit and is in nature of defined benefit plan. Contribution made by the company during the year is INR 3,61,002/- (previous year: INR NIL).

In the current year Company has breached the threshold of number of employees as per the Payment of Gratuity Act ,1972 and thereby Company has created the provision for Gratuity expense payable based upon the Actuarial Valuation report. As per the provisions of Accounting Standard 15, Company has adjusted the liability due as on 31 March 2023 from the opening balance of Revenue Reserve and Surplus.

36 Additional Regulatory Information

Additional Regulatory Information pursuant to Schedule III to the Companies Act, 2013, are given hereunder to the extent relevant and other than those given elsewhere in any other notes to the Financial Statements.

a The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

b The Company does not have any transactions with companies struck off.

c The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

d The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

e There are no loans or advances in the nature of loans that are granted to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013),

either severally or jointly with any other person, that are repayable on demand or without specifying any terms or period of repayment. f The Company has not advanced or loaned or invested funds to any other person or entity, including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

g The Company has not received any fund from any person or entity, including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) 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

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

h The Company does not have any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the 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 The Company is not a declared willful defaulter by any bank or financial Institution or other lender (as defined under the Companies Act, 2013) or consortium thereof,

in accordance with the guidelines on willful defaulters issued by the Reserve Bank of India. j As disclosed in the financial statements included under Property, Plant and Equipment Company doesn''t own any immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) as at the balance sheet date.

k Where the Company has no borrowings from banks or financial institutions on the basis of security of current assets. l There is neither any Capital work in progress nor there are any Intangible assets under development.

37 Prior period comparatives

Previous year''s figures (including ratios) have been regrouped / reclassified where necessary, to confirm to current year''s classification.