Notes to Accounts of Sattva Sukun Lifecare Ltd.

Mar 31, 2025

(d) The Company has only one class of equity shares having a par value of Rs 1/- per share. Each holder of equity shares is entitled to one vote per share. The holders of Equity Shares are entitled to receive dividends as declared from time to time. The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting. In the event of liquidation of the company, the holders of equity shares will be entitled to receive remaining assets of the company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.

32: Contingent Liability & Capital Commitments

a) Company do/ do not have any Contingent Liability for the year under review.

b) Company do / do not have any Capital Commitments for the year under review.

33: Segment Reporting

The geograpical segment of the comnpany is the primary the reporting segment ie operating in India and the business segment is the secondary segment.

34 : Corporate Social Responsbility

Where Compoany falls under the provision of section 135 Of the companies Act, 2013 i.e. CSR Provision , then Auditor needs to give disclosure about its nature, amount spent or expenditure incurred etc in the Notes of Accounts.

35 : Immovable Property Not Held In Company''s Name

The company shall provide the details of all the immovable property(other than properties where the company is the lessee and the lease agreement are duly executed in favour of the lessee) whose title deeds are not held in the name of the company in format given below and where such immovable property is jointly held with others , details are required to be given to the extent of the company''s share

Details Of Benami Property

Where any proceedings have been initiated or pending against the Company for holding any Benami Property under the Benami Transactions ( Prohibitions) Act, 1988 and the rules made thereunder , the company shall disclose the details ,amount,of such property.

Where any charges or satisfaction yet to be registered with ROC beyond the statutory period, details and reasons shall be disclosed by the Auditor in the Notes to Accounts

38: Undisclosed Income

The Copmpany shall disclosed of that transaction which were not recorded in the books of accounts or that has been surrendered or disclosed as income suring the year in the tax assessments.

39: Details of Crypto / Virtual Currency

Where the company hasc traded or investef in Crypto currency or Virtual Currency during the financial year , then auditor need to disclose its profit or loss on trasction or amount of currency etc in the notes of accounts.

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Mar 31, 2015

1. Disclosures under Accounting Standards

Related party transactions

Details of related parties:

Description of relationship Names of related parties

Key Management Personnel (KMP) Mr. Pankaj Kumar Agarwal- Managing Director

Mr. Sandeep Kumar Agarwal- Chief Financial Officer

Ms. Kanika Agarwal- Company Secretary

Relatives of KMP -

Company in which KMP / Relatives of KMP can exercise significant influence

i) Eternity Vanijya Private Limited ii) Mastak Commodities Private Limited iii) Sanyukta Dealers Private Limited

Note: Related parties have been identified by the Management.

2. Corporate Overview

Mayukh Dealtrade Ltd., (Formerly Known As Mayukh Commercial Limited) incorporated on 14th August 1980, having its registered office at 26/1, Strand Road, 1st Floor, Kolkata- 700001, West Bengal. The Directors of the company are Mr. Pankaj Kumar Agarwal, Mr. Sandeep Kumar Agarwal, Mr. Manoj Mahipal and Ms. Pooja Saraogi.

Contingent liabilities & Commitments (to the extent not provided for):

Contingent liabilities.

Claims against the company not acknowledged as debt. : Nil

Guarantees : Nil

Other money for which the company is contingently liable : Nil

Commitments:

Estimated amount of contracts remaining to be executed on Capital A/c & not Provided for : Nil

Uncalled liability on shares & other investments which are partly paid : Nil

Other Commitments : Nil

3. Taxes on income

Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961.

4. Earnings per share

Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the weighted average number of equity shares outstanding during the year. Diluted earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and the weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations.

5. Investment

Unquoted Shares are valued at cost.

6. Cash and Cash equivalents

Cash and Cash equivalents comprise cash and cash on deposit with banks and corporations. The Company considers all highly liquid investments with a remaining maturity at the date of purchase of three months or less and that are readily convertible to known amounts of cash to be cash equivalents.

7. Cash Flow Statements.

Cash Flow Statement has been prepared in accordance with Accounting Standard 3 issued by Institute of Chartered Accountants of India.

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Mar 31, 2014

(i) Previous year's figures have been regrouped/ re-arranged wherever necessary.

(ii) The Company is listed on Calcutta Stock Exchange.

(iii) There is no Contingent Liability for the year under review.

(iv) There is no employee eligible for the benefit of gratuity; hence no such provision is made.

(v) In the opinion of the Board and to the best of their knowledge and belief, the value of realization of current assets in the ordinary course of business will not be less than the amount at which they are stated in the Balance Sheet.

(vi) The Company has no amount to be paid to Micro, Small and Medium Enterprises in accordance with provisions of Micro, Small & Medium Enterprises Development Act, 2006.

(vii) In terms of Accounting Standard 20, the calculation of EPS is given below:-

(a) Profit/(Loss) after Taxation:-Rs. 1,718.00

(b) Weighted Average number of Equity Shares outstanding during the year:- 200,000 shares.

(c) Normal value of shares:- Rs 10/ share

(d) Basic and Diluted EPS:- Rs. 0.01

(viii) Accordance with the Accounting Standard AS-22 "Accounting for Taxes on Income" issued by the Institute of Chartered Accountants of India, Deferred Tax Asset is not created as a matter of prudence as there is no reasonably certainty of future profit.

(ix) As per information and explanation provided by the Management there are no outstanding dues of SSI undertakings as required by Schedule Vi of the Companies Act, 1956.

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Mar 31, 2013

(i) Previous years figures have beer regrouped/ re-arramged wherever necessary.

(ii) The Company is listed on Calcutta Stock Exchange.

iii) There is no Contingent Liablity for the year under review.

(iv) There is no employes eligible for the Benefit of gratuity hence no such provision is made.

(v) In a opinion of the me Board and to the best or their knowledge and belief me value of realization of current assets in the ordinary course of business will not be less than the amount at which they are stated in the balance sheet.

(vi) The company has no amour! to be paid to Micro Small and Medium Enterprises inaccordance with provisions of Micro Small & Medium Enterprises Development Act 2008.

(vii) In terms of Accounting Standard 20 the calcullation of EES is given below:-

(a) Profit/Loss after Taxation (Rs. 485.00)

(b) Weighted Average number of Equity Shares outstanding during the year:- 200. 000 shares

(viii) Accordance with the Accountning standard AS-22" ACCOUNTING for taxes on income issued by the institute of chartered accountants of India Deferred Tax assets us not created as a matter of prudence as there is to reasonably certainly of future profit.

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Mar 31, 2012

I) Previous year'S fogires ave been regrouped re er-ar ce d whet c ror necessary.

ii) The Company sb&led co Calctlta Slock. Exchange.

iii) Tnera :S bo Contingent Liability for the year under review

(iv) There s no employee for the uenefit of gratuity, hence no such provision is made.

(v) In the opinion of me board and to the best of their knowledge and belief me value of realization or of current assets in the ordinary course of busness will no! be '.-ss than the emourt a I v.hich the, lVc staled in rh^ Stance Shan;

vi) Tfje Company ha a np amoun to be pa'C ta Micro Small and Med urn Enlerpnsos ri aosoreance wi1h provisions ol Micro Emai.- & UBdiiiitr Entemrses Development Act 20GS

vii) n tarns or .Accujnlrg Stonc^rc 20 Ine a culaHon cf EP5 s given oelb'A - A. Profit1'! Loss) aher Ta^iLun - Es 7SC CO) Weighted Average number of equity Shares outstanding during the year - 200.00C- snares i,ci Normal va ud of shares Ps ID* sr.are (u; Basis a mu Diluted li-S rRs 0 Q0)

Viii) Accordance ^vilh the Accounting Slandarc AS-2v 'Accounting fpr Ta^os cn Inccme ss'.ac py |he Institute u~ Chartered ^ccc^nta.ntE of no a Deferred Tax Assal is no: created bs e fatter c1 prudence os mere ;? no masonaoly nmtainty cf future prOfil

ix) As oe: in formation and explanation fuvidec by the Mar:age.'-er:l there pry no islanding dues cf ES' unde "takings as requ by Schecule V s' me Cbmp-an as Act1956.