Notes to Accounts of Nanta Tech Ltd.

Mar 31, 2026

3.1 During the year ended March 31, 2026, the company has issued 14,46,000 equity shares of ^10 each at a premium of ^210 each by way of Initial public offer ("IPO")

3.2 The company has not declared any dividend to equity shareholders during the Year ended as on 31-Mar-2026. (P.Y. - Nil)

3.3 During the Year ended as on 31-Mar-2026 the company did not issue any Right or Bonus shares.

3.4 Equity Shares: The Company has one class of equity shares. Each shareholder is eligible for one vote per share held. The dividend if any; proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting, except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion to their shareholding.

3.5 During the Previous Year ended March 31,2025 the company had issued 33,65,711 shares under bonus issue dated 22/07/2024 and 2,02,400 Shares under right issued on 13/07/2024.

5.2 Personal Guarantee by Arvind Jani (Father of Mayank Arvindbhai Jani ( Managing Diirector ))

The property owned by father of Director (Mr. Arvind Jani) located at Block No. B flat no. 202, second floor, Nishan Royal, Nr. Aalok Residency, B/S Kamuba Party Plot, New Ranip, Ahmedabad-382470, given as collateral security for Loan to SMFG India Credit Co. Ltd.

5.3 Terms & Condition Of Unsecured Loans

Unsecured Loan from Directors has taken for business purpose only.

Loans from directors have been obtained on an interest-free basis and without any specific terms and conditions attached.

8.2 Collateral and Guarantors for loan facilities

The property owned by Mr. Arvind Jani (father of director Mr. Mayank Jani) located at Block No. B flat no. 202, second floor, Nishan Royal, Nr. Aalok Residency, B/S Kamuba Party Plot, New Ranip, Ahmedabad-382470, given as collateral security for Loan to SMFG India Credit Co. Ltd.

Mortgage on Residential property at Bungalow No.62, Satva Homes, BH. Ashray-9, New Ranip, Nr. Khodiyar Mata Temple Road , Ahmedabad -382480,Gujarat belonging to Mr. Mayankbhai Arvindbhai Jani and Mansiben Mayankbhai Jani and The property owned by father of Directors (Mr. Arvind Jani) located at Block No. B flat no. 202, second floor, Nishan Royal, Nr. Aalok Residency, B/S Kamuba Party Plot, New Ranip, Ahmedabad-382470, given as collateral security for Loan to Cosmos Bank Ltd.

Personal Guarantees of Mr. Mayank Arvindbhai Jani, Mrs. Mansiben Mayankkumar Jani, Mr. Arvindbhai Mithabhai Jani and Mr. Hardik Dhirajkumar Acharya.

34 Others

i) Previous year figures have been regrouped and rearranged wherever necessary, to make them comparable with those of current year.

ii)

Trade Payables, Advances and Liabilities have been taken as per books, are subject to reconciliation/confirmation and consequential adjustments, if any.

iii) In the opinion of Board of Directors, Current Asset, Loans and Advances are Approximately of the same value at which these are stated in the Balance Sheet, if realized in ordinary course of business.

35 Title deeds of Immovable Property not held in name of the Company

The company does not have any immovable property (other than properties where the company is the lessee and the lease agreements are duly executed in favour of the company) for which title deeds are not held in the name of the company. Accordingly, the requirement to disclose details relating to title deeds of immovable properties not held in the name of the company is not applicable.

36 Revaluation of Property, Plant and Equipment

The Company has not revalued its Property, Plant and Equipment (including Right-of-Use Assets) and Intangible assets.

37 Intangible assets under development:

The Company have no Intangible Asset under Development.

38 Capital-Work-in Progress (CWIP)

The Company have no PPE under work in Progress.

39 Details of Benami Property held

The Company affirms that no proceedings have been initiated or are pending against it under the Benami Transactions (Prohibition) Act, 1988 and the rules made thereunder. The Company does not hold any benami property, nor has it been involved in any transaction that qualifies as a benami transaction as defined under the said Act.

40 Contingent Liabilities.

In the normal course of business, contingent liabilities may arise from litigation and other claims against the Company. Potential liabilities that are possible but not probable of crystallising or are very difficult to quantify reliably are treated as contingent liabilities. Such liabilities are disclosed in the notes but are not recognised.

Disclosures related to Contingent Liabilities				(In Lakhs)
Particulars			31-Mar-2026	31-Mar-2025
I. Contingent Liabilities (a) Claims against the company not acknowledges as debt*			-	-
(b) Other money for which the company is contingently liable*			2.95	-
Bank Guarantee			-	-
II. Commitments			-	-
(a) Estimated Amount of Contracts Remaining to be Executed on Capital Account and not Provided for			-	-
(b) Uncalled Liability on Shares and Other Investment Partly Paid			-	-
(C) Other Commitments (Capital Commitment)			-	-
*The Following Contingent Liabilities have not been Recognised in the books of Accounts, as they are Dependent on Future Events
Particulars	Amount	Status
(b) Other money for which the company is contingently		The Company has a contingent liability in respect of an alleged TDS
liable	2.95	default amounting to ^2,95,270 under the Income-tax Act, 1961. The matter is under review, and no provision has been made in the financial
		statements.

41 Wilful Defaulter

The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

42 Registration of Charge

The company has obtained secured loans from SMFG India Credit Co. Ltd., (Amount of Rs. 32.30 Lakhs) which were sanctioned on October 28, 2024 for which charge was not created. The company has made necessary application under Companies Act, 2013 for compliance of the same. Further, as at the reporting date, the aforesaid loan has been fully discharged.

43 Arrangements and Amalgamations

There are no Scheme of Arrangements placed before the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013 for approval.

44 Compliance with number of layers of companies

The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017.

45 Utilisation of Borrowed funds and share premium

The Company has not received any fund (which are material either individually or in the aggregate) from any party(ies) (Funding Party(ies)) with the understanding whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner by or on behalf of the Funding Party (Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

46 Utilisation of Money raised through Initial Public Offer (SME IPO)

The Company has raised funds by way of initial public offer dated 31/12/2025 of 14,46,000/- equity shares of face value of Rs 10/- each for cash at a price of ^ 220/- per equity share including a share premium of ^ 210/- per equity share (the "issue price") aggregating to ^ 3181.20 Lakhs ("the issue") and fund has been used for the purpose for which it has been raised. except to the extent of unutilized amount as detailed below:

49 Slump Sale

During the half year and year ended 31st March, 2026, the Company acquired the entire business undertaking of RSVP Infotech Solution Private Limited on a going concern basis through a slump sale transaction in accordance with Section 50B of the Income-tax Act, 1961, effective from 23rd March, 2026, for a lump sum consideration of ^99.36 Lakhs.

50 Segment Reporting

The Company has single reportable business segment. Hence, no separate information for segment-wise disclosure is given in accordance with the requirements of AS 17 - Operation Segments.

51 Undisclosed Income

There is no income surrendered or disclosed as income during the current or previous year in the tax assessments under the Income Tax Act, 1961, that has not been recorded in the books of account.

52 Virtual Currency Transaction

The Company has not traded or invested in crypto currency or virtual currency during the current or previous year.