Notes to Accounts of Veerkrupa Jewellers Ltd.

Mar 31, 2025

L. Provision, Contingent liabilities and contingent assets

Provisions involving substantial degree of estimation in measurement are recognized
when there is a present obligation as a result of past event and it is probable that there
will be an outflow of resources. Contingent liabilities are not recognized but the same is
disclosed in the financial statements. Contingent assets are neither recognized nor
disclosed in the financial statements.

M. Applicability of AS-18

In accordance with the requirements of Accounting Standered-18 (AS-18) "Related
Party Transaction "issued by the Institute of Chartered Accountants of India, the
following transactions are considered as Related Party as define in AS-18.

N. Foreign Currency Transaction

There are no such foreign currency transactions during the year.

O. C/F Value of Import Raw Materials: NIL

P. Expenditure in Foreign Currency: NIL

Q. Earning per Share: The Earning Per Share (AS-20) has been computed as under:

(a) Profit after tax Rs 19.92/-

(b) Equity Share (In Number) No. 1310.53

(c) Nominal value of share Rs. 10 per share

(d) EPS Rs. 0.02/-

For, AKGVG & Associates For And On Behalf Of The Board

Chartered Accountants
FRN No:- 018598N

SD/- SD/-
Chirag Shah Nehaben Shah

Priyank Shah (Managing Director& CFO) (Whole Time Director)

(Partner) DIN:08561827 DIN:08561828

Mem. No.: 118627
UDIN: 25118627BMKTDP4354

SD/-

Place: Ahmedabad Pooja S. Appa

Date: 30.05.2025 (C.S)

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Mar 31, 2024

1. Previous year''s figures are regrouped/rearranged wherever necessary.

2. Provision for Taxation for the current year has been made after taking into consideration benefits admissible under the provisions of the Income l ax Act 1961,

3. The - balances of Loans and Advances are subject to their confirmation and reconciliation if any.

4. Contingent liability in respect of claims against the company not acknowledged as debts against which the company has counter claims aggregating to Rs, is Nil.

5. In the opinion of the Board, the current assets, loans and advances are approximately of the value stated in the Balance sheet, if realized in the ordinary course of business.

6. Information pursuant to paragraph 2, 3, 4, 5 of Part II of the schedule III is given as under so far as it applies to the company.