Notes to Accounts of Supreme Facility Management Ltd.

Mar 31, 2025

2.19 Provisions and contingencies

A provision is recognised when the Company has a
present obligation as a result of past events and it is
probable that an outflow of resources will be required
to settle the obligation in respect of which a reliable
estimate can be made. Provisions (excluding
retirement benefits) are not discounted to their

present value and are determined based on the best
estimate required to settle the obligation at the
Balance Sheet date. These are reviewed at each
Balance Sheet date and adjusted to reflect the current
best estimates. Contingent liabilities are disclosed in
the Notes.

2.20 Derivative contracts

The Company enters into derivative contracts in the
nature of foreign currency swaps, currency options,
forward contracts with an intention to hedge its
existing assets and liabilities, firm commitments and
highly probable transactions. Derivative contracts
which are closely linked to the existing assets and
liabilities are accounted as per the policy stated for
Foreign Currency Transactions and Translations.
Derivative contracts designated as a hedging
instrument for highly probable forecast transactions
are accounted as per the policy stated for Hedge
Accounting. All other derivative contracts are marked-
to-market and losses are recognised in the Statement
of Profit and Loss. Gains arising on the same are not
recognised, until realised, on grounds of prudence.

2.21 Insurance claims

Insurance claims are accounted for on the basis of
claims admitted / expected to be admitted and to
the extent that there is no uncertainty in receiving
the claims.

5A Nature of Security and terms of repayment
Nature of Loan

i) Vehicle Loan

Vehicle loan from bank, is secured by first charge of certain Passanger Vehicles, repayable in 3 to 60 equated
monthly instalments (EMI) from the end of the reporting period along with interest in the range of 7.5% to
11.25% P. A.

ii) GECL Loan

GECL Loan, is secured by first charge on Current Asstes and Second Charge on the Property owned by
Promoters and Company, repayable in 36 to 48 equated monthly instalments (EMI) from the end of the
reporting period along with interest in the range of 7.5% to 9.5% P. A.

A Nature of Security and terms of repayment
Nature of Loan

i) Working Capital

Working Capital Loan, is secured by first charge on Current Asstes and Second Charge on the Property owned by
Promoters and Company, repayable on demand along with interest in the range of 7.5% to 9.5% P. A.

ii) Fleet Card

Fleet Card is Unsecured Credit card for Diesel Purchase payable in 7-15 Days from the Date of Statement.

35. TITLE DEEDS OF IMMOVABLE PROPERTY NOT HELD IN NAME OF THE COMPANY

There are no proceedings which have been initiated or pending against the Company for holding any benami property
under the Prohibition of Benami Properties Transactions Act, 1988 and rules made thereunder

36. REVALUATION OF PROPERTY, PLANT AND EQUIPMETS

Company has not revalued its Property, Plant and Equipment, and other assets of the company. So the details as
required to be provided are not applicable to the company

37. LOANS AND ADVANCES GRANTED TO PROMOTERS, DIRECTORS AND KMP

The Company has not granted any loans and advances to promoters, directors and key managerial persons

38. RELATIONSHIP WITH STRUCK OFF COMPANIES

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

39. DETAILS OF BENAMI PROPERTIES HELD IN NAME OF COMPANY

Company does not hold any benami property as defined under the Benami Transactions (Prohibition) Act, 1988 (45
of 1988) and the rules made thereunder

40. DISCLOSURE IN CASE OF WILFUL DEFAULTER

The Company is not declared as wilful defaulter by any bank or financial institution (as defined under the Companies
Act, 2013) or consortium thereof or other lender in accordance with the guidelines on wilful defaulters issued by the
Reserve Bank of India

47 ACQUISITION OF CONTROLLING INTEREST IN SUBSIDARY

During the financial year ended 31st March 2025, the Group increased its ownership interest in its subsidiary, Trimurty
Utility Services Privated Limited, from 55% to 100% by acquiring the remaining 45% equity interest from the non¬
controlling shareholders.

The acquisition of the non-controlling interest was accounted for as an equity transaction in accordance AS 21 -
Consolidated Financial Statements. Accordingly, no gain or loss was recognized in profit or loss. The difference
between the consideration paid and the carrying amount of the non-controlling interest has been recognized directly
in equity under retained earnings as Capital Reserve.

For Bharat J. Rughani & Co. For and On Behalf of Board of Directors
Chartered Accountants Supreme Facility Management Limited

FRN : 101220W (Formerly Known as "Supreme Facility Management Private Limited")

CIN: L63040PN2005PLC020759

CA Akash Rughani Rajendra Shinde Lalasaheb Shinde

M.No: 139664 Managing Director Chairman

UDIN: 25139664BMLWVE6879 DIN: 02053237 DIN: 02053259

Place: Pune Place: Pune Place: Pune

Date: 26.05.2025 Date: 26.05.2025 Date: 26.05.2025

Amol Shingate Nikhilesh Loya Anshuman Singh Tomar

Chief Executive Officer Chief Financial Officer Company Secretary

Place: Pune Place: Pune Membership No. A54574

Date: 26.05.2025 Date: 26.05.2025 Date: 26.05.2025

---

Mar 31, 2024

Standalone Data Not Available