Notes to Accounts of Neelkanth Rock-Minerals Ltd.

Mar 31, 2025

j) Contingent Liabilities

A contingent liability is a possible obligation that arises from past events whose existence will
be confirmed by the occurrence or non-occurrence of one or more uncertain future events
beyond the control of the company or a present obligation that is not recognized because it is
not probable that an outflow of resources will be required to settle the obligation. A contingent
liability also arises in extremely rare cases where there is a liability that cannot be recognized

because it cannot be measured reliably. The company does not recognize a contingent liability
but discloses its existence in the financial statements.

k) Gratuity and other Benefits to Employees

The contribution to provident fund is being made monthly and is accounted for on accrual
basis. Provision of Gratuity has however not been made.

l) Prior period and extra ordinary Items

Material events accruing after the Balance Sheet date are taken into cognizance. These items
and changes in accounting policies, if material, are separately disclosed wherever required. The
changes in accounting policies are generally made only where so required by statutes or
standards or by compulsions of convenience.

15 Contingent liabilities and capital and other commitments

There are no capital commitments, other commitments and contingent liabilities as on 31st March 2025
16. Earnings Per Share (EPS)

The earning considered in ascertaining the company’s EPS comprises the profit available for shareholders i.e. profit
after tax and statutory/regulatory appropriations. The number of shares used in computing Basic EPS is the
weighted average number of shares outstanding during the year as per the guidelines issued.

16 Segment Reporting

During the year under consideration, the company operated with no specific segment.

17 Regroupings/Reclassifications

The Previous year figures have been recomputed, reclassified, regrouped & rearranged wherever considered
necessary to make them comparable w''ith current year figures

(a) The Company did not hold any benami property during the year.

(b) The Company has not been declared as a wilful defaulter by any bank or financial Institution or other lender.

(c) The Company did not have any transactions with struck off companies during the year under Section 248 or 560 of the Companies Act, 2013.

(d) No loans/advances were given to promoters, directors, KMPs & other related parties that were payable on demand or without specifying any terms &

(e) Neither any charges were created on the assets of the company during the year with the Registrar of companies nor was satisfaction of any charge
pending beyond the stipulated period.

(f) The Company did not deal in any manner whatsoever with cry pto currency/virtual currency during the year.

(g) The Company has not advanced/loaned/invested funds to any other pcrson(s) or entity(ies), including foreign entities (intermediaries) with the understanding
(whether recorded in writing or otherwise) 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)

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

(h) The Company has not received funds from any other person(s) or entity(ies), including foreign entities (funding party) with the understanding (whether
recorded in writing or otherwise) 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 party¹ (Ultimate

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

(i) The Company neither declared nor paid any Dividend during the financial year.Hence, disclosure under provisions of Section 113 are not applicable,

(j) The Company does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income in the tax
assessments under the Income Tax Act, 1961 such as search, survey or any other provisions of the Income Tax Act, 1961.

(k) The Company has used borrowings from Banks and Financial Institutions for the specific purpose for which it was obtained.

(l) Quarterly returns or statements of current assets filed by the Companywith Banks or Financial Institutions are in agreement with the books of accounts.

(m) The title deeds of all immovable properties (other than immovable properties where the Company is the lessee and the lease agreements are duly executed
in favour of the Company) disclosed in the financial statements included in property, plant and equipment and capital work in process are held in the name of
the Company as at the Balance Sheet date.

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

(o) The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or both during the current or previous yeai

Signature to Note No. 1 to 21) forming part of the Balance Sheet and Statement of Profit & Loss.

As per our audit repon of even date.

For, Shamhhu Gupta & Co. For, Neelkanth Rockminerals Ltd.

Chartered Accountants
FRN No.:- 007234C

Mr. Noratmal Kawar Mr. Anil Kawar

CA Gorang Baheti (Managing Director) (Director)

Partne r (DIN: 00464435) (DIN: 00464524)

Membership No. 426813

Place: Mumbai Rameshwar Jangid SourabhArora

Date: 30th May, 2025_CFO_Company Secretary_

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Mar 31, 2024

j) Contingent Liabilities

A contingent liability is a possible obligation that arises from past events whose existence will be
confirmed by the occurrence or non-occurrence of one or more uncertain future events beyond the
control of the company or a present obligation that is not recognized because it is not probable that
an outflow of resources will be required to settle the obligation. A contingent liability also arises in
extremely rare cases where there is a liability that cannot be recognized because it cannot be
measured reliably. The company does not recognize a contingent liability but discloses its existence
in the financial statements.

k) Gratuity and other Benefits to Employees

The contribution to provident fund are being made monthly and are accounted for on accrual basis.
Provision of Gratuity has however not been made.

l) Prior period and Extra ordinary Items

Material events accruing after the Balance Sheet date are taken into cognizance. These items and
changes in accounting policies, if material, are separately disclosed wherever required. The changes
in accounting policies are generally made only where so required by statutes or standards or by
comoulsions of convenience.

31 The Balances of Sundry Debtors, Sundry Creditors and Loans and Advances are stated at book value subject to confirmation from
respective parties.

32.The Previous year figures have been recomputed, reclassified, regrouped & rearranged wherever considered necessary to make
them comparable with current year figures

FOR MAHESHWARI For and on behalf of the board

AND JAIN

Chartered Accountants
ICAIFRN 011496C

NORAT MAL

KAWAR ANIL KAWAR

MANAGING

DIRECTOR DIRECTOR

(RAJENDRA JAIN) DIN

00464435 DIN 00464523

PARTNER
MEM NO. 070918
PLACE:JODHPUR

DATED: 30th May 2024 RAMESHWA

R JANGID SOURABH ARORA

CFO COMPANY SECRETARY

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Mar 31, 2015

1. CORPORATE INFORMATION

Neelkanth Rock minerals Limited is a Public Limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956 then in force. The company is engaged in the manufacturing and selling of Granite slabs/Tiles and Mineral Products.

2. BASIS OF PREPARATION

The accounts are prepared as per historical cost convention on going concern basis following mercantile basis of accounting and recognizing income and expenditure on accrual basis except otherwise stated. The mandatory applicable accounting standards in India and the provisions of the Companies Act, 2013 have been followed in preparation of these financial statements.

3. Share Capital

Term/rights attached to equity shares

The company has only one class of equity shares having a par value of Rs.10/- per share. Each holder of equity shares is entitled to one vote per share The company declares and pays dividends In Indian rupees No dividend however has been proposed by the Board of Directors for the financial year 2014-15.

In the event of liquidation of the company, the of equity shares wit be entitled to receive remaining assets of the company, after distribution of all preferential mounts The distribution will be In proportion to the number of equity shares held by the shareholders

4. Details of dues to micro and small enterprises as defined under the MSMED Act, 2005

It is not known or ascertainable as to which suppliers are S.S.I. units, therefore for want of this information we are of the belief that no interest has become payable and paid under the Interest on delayed payment to S.S.I. and Ancillary Industrial Undertakings Act, 1993.

5. Related Party Disclosures

Names of related parties and related party relationship

Managing Director Shanti Lal Kawar

Reialives/Retated concerns of Managing Director

Names

Anil Kawar

Vinay kawar

Siddhi Vinayak Minerals

Siddhi Vina yak Properties

6. Continent liabilities 31-Mar-16 31-Mar-14

Rs. RS.

NIL NIL

7. Segment Reporting

During the year under consideration, the company operated only one segment i.e,, manufacturing of Granite Slabs/THes and Other Minerals Product.

8. The Balances of Sundry Debtors. Sundry Creditors and Loans and Advances are stated at book value subject to confirmation from respective parties.

9. The Previous year figures have been recomputed, reclassified, regrouped & rearranged wherever considered necessary to make them comparable with current year figures

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Mar 31, 2014

1 CORPORATE INFORMATION

Neelkanth Rockminerals Limited is a Public Limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. The company is engaged in the manufacturing and selling of Granite slabs/Tiles and Mineral Products.

2 BASIS OF PREPARATION

The accounts are prepared as per historical cost convention on going concern basis following mercantile basis of accounting and recognizing income and expenditure on accrual basis except otherwise stated. The mandatory applicable accounting standards in India and the provisions of the Companies Act, 1956 have been followed in preparation of these financial statements.

The company has only one dass of equly shares having 9 par value of Rs.10/- per share. Each holder of equity shares is entiled to one vote pec share. The company duties and pays deadends It Infant topees. No ihvidend however has been proposed by (he Board of Directors for (he financial year 2013-14

3. Details of dues to micro and small enterprises as defined under the MSMED Act, 2006

It is not known or ascertainable as to which suppliers are S.S.L units, therefore for want of this information we are of the belief that no interest has become payable and paid under the interest on delayed payment toS.S.I. and Ancillary Industrial Undertakings Act, 1993.

4 Segment Reporting

During the year under consideration, the company operated only one segment i,e., manufacturing of Granite Slabs/Tlles and Other Minerals Product.

5. The Balances of Sundry Debtors, Sundry Creditors and Loans and Advances are stated at book value subject to confirmation from respective parties.

6. The Previous year figures have been recomputed, reclassified, regrouped & rearranged wherever considered necessary to make them comparable with curreni year figures

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Mar 31, 2013

1 CORPORATE INFORMATION

Neelkanth Rockminerals Limited is a Public Limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. The company is engaged in the manufacturing and selling of Granite slabs/Tiles and Mineral Products.

2 BASIS OF PREPARATION

The accounts are prepared as per historical cost convention on going concern basis following mercantile basis of accounting and recognizing income and expenditure on accrual basis except otherwise stated. The mandatory applicable accounting standards in India and the provisions ofthe Companies Act, 1956 have been followed in preparation of these financial statements.

3 Segrat Ffeparting

Duing the year inter ccnskfercticn the ccrrpery cperEted criy one segrErt i.e. rrerxiactunrg cf Qsrite Stetefiiles and Other Mrerets Proln

4.The E&anoes of Seated leers, Ihsenred Ixhis, Suxty Osbtas, Sixty Oerters aid Lore and Maxes are stated at took value sUttoccr#rrefantCTnrespedive parties.

5 The Fixed year fgues hae been reoarrpiiect redassifed, regaped & rearranged yitenaer oonskfered neoessay to make them

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Mar 31, 2012

1 CORPORATE INFORMATION .

Neelkanth Rockminerals Limited is a Public Limited company domiciled in India and incorporated under the provisions of the Companies Act, 1956. The company is engaged in the manufacturing and selling of Granite slabs/Tiles and Mineral Products.

2 BASIS OF PREPARATION

The accounts are prepared as per historical .cost convention on going concern basis following mercantile basis of accounting and recognizing income and expenditure on accrual basis except otherwise stated. The mandatory applicable accounting standards in India and the provisions of the Companies Act, 1956 have been followed .in preparation of these financial statements.

a. Terms rights attached to equity shares

The company has city one class of equity shares having a par value of Rs.10- per share Each holder of equity shares is emitted to one vote per share The company adders and pays dividends in Indian rupees No dividend however has been proposed by the ever of liquidation of the company, the had is of equity shares II be entitled to resave remaining assets of the company, distribution of all preferential amounts. The distribution will be in proportion to the refer of equity shares he

3 Segment Reporting

During the year under consider at ten, the company operated only one segment i.e., managing of and Other Minerals product

4.The Balances of Secured Loans, Unsecured Loans, Suit Debtors, Sundry debtors and Lost aid Advances are stated at book value subject to confirmation from respective parties

5.The Previous year figures have been recomputed, reassured, regrouped & rearranged where/er considered necessary to make them comparable with arrester figures

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Mar 31, 2011

Year Year (1) Contingent Liabilities 2010-11 2009-10 Rs. Rs.

(I) Counter Guarantees to Bank a gainst guarantees Given by them on company's behalf Nil Nil

(II) Legal undertaking against export obligation given by company under Duty exemption scheme and EPCG scheme, to Customs/DGFT authorities Out of which company has furnished bank guarantee under (I) above of Rs Nil Nil (Previous year Nil -)

(2) Estimated amount of contract remaining to be executed on capital accounts-Nil (Previous Year-Nil)

(3) Balance grouped under Sundry Debtors, Sundry Creditors and Loans & Advances are under Reconciliation and subject to confirmation from respective parties.

(4) Deferred Tax

In current year 2010-11, the company had Deferred Tax Assets of Rs. 1.92 Lacs which had been duly recognized in the Profit & Loss Account to.

(5) Related Party Disclosures

List of and relationship with related parties with whom transaction have taken place during the year.

Name of the related Party Nature of Relationship

(A) Mr. Shanti Lal Kawar Managing Director

Relatives Relationship with Managing Director

Anil Kawar Brother

Vinay Kawar Brother's Son

Ankit Kawar Brother's Son

Shiddi Vinayak Minerals Associate Concern

(6) Segment Reporting As Per AS-17

During the year under report, company operated only one segment i.e., Granite slab/tiles and other stones

(7) Additional Information in Persuant to Part II of Schedule VI to the Companies Act, 1956.

(V) Earning in Foreign Exchange

Export of goods on FOB basis Rs/- 647,370 (Previous Year Rs. 2128577)

Previous Year figures have been regrouped/reclassified to conform to this year's presentation.

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Mar 31, 2010

Year Year (I) Contingent Liabilities 2009-2010 2008-2009

Rs. Rs.

(I) Counter Guarantees to Bank against guarantees

Given by them on companys behalf Nil Nil

(II) Legal undertaking against export obligation given by company under Duty exemption scheme and EPCG scheme, to Customs/DGFT authorities Out of which company has furnished bank guarantee under (I) above of Rs Nil Nil

(Previous yearNil-)

(2) Estimated amount of contract remaining to be executed on capital accounts-NIL

(Previous Year-NIL)

(3) Balance grouped under Sundry Debtors, Sundry Creditors and Loans & Advances are under reconciliation and subject to confirmation from respective parties.

(4) Related Party Disclosures

Name of the related Party Nature of Relationship

A Mr. Shanli Lai Kawar Managing Director

Relatives Relationship with Managing Director

Anil Kawar Brother

Vinay Kawar Brothers son

Dhanesh Kumar Kawar Brothers son

Ankit Kawar Brothers son

Vijay Laxmi Minerals Associate concern

Siddhi Vinayak Minerals Associate concern