Notes to Accounts of Womancart Ltd.

Mar 31, 2025

n. Provisions & contingencies

Provisions involving substantial degree of measurement are recognized when there is an
obligation as a result of past events and its probable that there will be an outflow of resources.
A contingent liability is a possible obligation that arises from past events whose existence Wilf
be confirmed by the occurrence or non-occurrence of one or more uncertain future events
beyond the control of Society 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.

o. Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash at banks and on hand and short¬
term deposits with an original maturity of three months or less, which are subject to an
insignificant risk of changes in value.

16. in the opinion of the company and to the best of their knowledge and belief, the value on
realization of loans, advances and current assets in the ordinary course of business will not be
less than the amount at which they are stated in the Balance Sheet

A. Disclosure under the Micro, Small and Medium Enterprises
Development Act, 2006 (MSMED Act, 2006):

i. the principal amount and the interest due thereon remaining unpaid to
any supplier as at the end of each accounting year.

ii. The amount of interest paid by the buyer in terms of section 16, along
with the amounts of the payment made to the supplier beyond the
appointed day during each accounting year;

iii. The amount of interest due and payable for the period of delay in
making payment (which have been paid but beyond the appointed day
during the year) but without adding the interest specified under this Act;

iv. The amount of interest accrued and remaining unpaid at the end of
each accounting year; and

iv. The amount of further interest remaining due and payable even in the
succeeding years, until such date when the interest dues as above are
actually paid to the small enterprise, for the purpose of disallowance as a
deductible expenditure under section 23.

''The above information regarding dues to Micro, Small and Medium Enterprises as defined under the
Micro, Small and Medium Enterprises Development Act, 2006( MSMED Act, 2006) has been determined to
the extent identified and information available to the company pursuant to Section 22 of the Micro, Small
and Medium Enterprises Development Act, 2006( MSMED Act, 2006)

28. In the opinion of the Board and to the best of their knowledge and belief, the value on realisation
of loans, advances and current assets in the ordinary course of business will not be less than the
amount at which they are stated in the Consolidated Balance Sheet

29. The balances in respect of sundry debtors, sundry creditors and other advances are subject to
confirmation and reconciliation.

30. Impairment of Assets:

In accordance with the provisions of the Accounting Standard on Impairment of Assets, (AS-28),
the management has made assessment of assets in use & considering the business prospects
related thereto, no provision is considered necessary in these accounts on account of impairment of
assets.

As per our report of even date For and on behalf of the Board of Director

For KRA & CO. WOMANCART LIMITED

Chartered Accountants
Firm Regd. No.020266N

Sd/- Sd/-

Sd/-

Gunjan Arora Madhu Sudan Pahwa Veena Pahwa

(Partner] Managing Director & CFO Whole Time Director

M.No. 529042 DIN: 07661541 DIN: 06428798

UDIN: 25529042BMIAKH2250

Sd/-

Place: New Delhi Keshutosh Roy

Dated: 28-04-2025 Company Secretary

(M.No-63939]

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Mar 31, 2024

''The above information regarding dues to Micro, Small and Medium Enterprises as defined under the Micro, Small and Medium Enterprises Development Act, 2006( MSMED Act, 2006) has been determined to the extent identified and information available to the company pursuant to Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006( MSMED Act, 2006)

Rs. In lakhs 22. Contingent liabilities not provided for in respect of:
Particulars	Amount as at March 31, 2024	Amount as at March 31, 2023
Contingent liabilities	Nil	Nil

26. In the opinion of the Board and to the best of their knowledge and belief, the value on realisation of loans, advances and current assets in the ordinary course of business will not be less than the amount at which they are stated in the Consolidated Balance Sheet.

27. The balances in respect of sundry debtors, sundry creditors and other advances are subject to confirmation and reconciliation.

28. Impairment of Assets:

In accordance with the provisions of the Accounting Standard on Impairment of Assets, [AS-28], the management has made assessment of assets in use & considering the business prospects related thereto, no provision is considered necessary in these accounts on account of impairment of assets.