1.14 Provision, Contingent Liabilities and Contingent Assets

Provisions involving substantial degree of estimation in measurement are recognized when there is a legal or constructive
obligation as a result of past events and it is probable that there will be an outflow of resources and a reliable estimate can
be made of the amount of obligation. Provisions are not recognized for future operating losses. The amount recognized as a
provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period,
taking into account the risks and uncertainties surrounding the obligation.

Contingent liabilities is not recognized and are disclosed by way of notes to the financial statements when there is a possible
obligation arising from past events, the existence of which will be confirmed only by the occurrence or non-occurrence of one or
more uncertain future events not wholly within the control of the Company or when there is a present obligation that arises from
past events where it is either not probable that an outflow of resources will be required to settle the same or a reliable estimate
of the amount in this respect cannot be made.

Contingent Assets are disclosed in the financial statements by way of notes to accounts when an inflow of economic benefits is
probable.

1.15 Post-employment, long term and short term employee benefits
Defined contribution plans

Provident Fund

The Company pays provident fund contributions to publicly administered provident funds as per local regulations. The Company
has no further payment obligations once the contributions have been paid. The contributions are accounted for as defined
contribution plans and the contributions are recognised as employee benefit expense when they are due.

Defined benefit plans
Gratuity (Unfunded)

Gratuity is a post-employment benefit and is in the nature of a defined benefit plan. The liability recognised in the financial
statement in respect of gratuity is the present value of the defined benefit obligation at the reporting date less the fair value of
plan assets, together with adjustments for unrecognized actuarial gains or losses and past service costs. The defined benefit/
obligation is calculated at or near the reporting date by an independent actuary using the projected unit credit method.

Actuarial gains and losses arising from past experience and changes in actuarial assumptions are credited or charged to the
statement of OCI in the year in which such gains or losses are determined.

Compensated absences

Liability in respect of compensated absences becoming due or expected to be availed within one year from the balance sheet
date is recognised on the basis of undiscounted value of estimated amount required to be paid or estimated value of benefit
expected to be availed by the employees. Liability in respect of compensated absences becoming due or expected to be availed
more than one year after the balance sheet date is estimated on the basis of an actuarial valuation performed by an independent
actuary using the projected unit credit method.

Actuarial gains and losses arising from past experience and changes in actuarial assumptions are charged to statement of profit
and loss in the year in which such gains or losses are determined.

Short Term Employee Benefits

Recognised at the undiscounted amount as expense for the year in which the related service is provided.

1.16 Revenue Recognition
Service Revenue

The Company recognises revenue when the company satisfies a performance obligation by transferring a promised service to
a customer and it is probable that the company will collect the consideration to which it will be entitled in exchange for the
services.

Interest Income

Interest income is generally recognized on a time proportion basis by considering the outstanding amount and effective interest
rate.

For all financial instruments measured at amortized cost, interest income is recorded using effective interest rate (EIR), which
is the rate that exactly discounts the estimated future cash payments or receipts through the expected life of the financial
instruments or a shorter period, where appropriate, to the net carrying amount of the financial asset. When calculating the
effective interest rate, the company estimates the expected cash flows by considering all the contractual terms of the financial
instrument. Interest income is included in other income in the statement of profit and loss.

Other Income

Other Income is recognized when right to receive is established.

1.17 Borrowing Costs

Borrowing cost comprises of interest and other costs incurred in connection with the borrowing of the funds. All borrowing
costs are recognized in the Statement of Profit and Loss using the effective interest rate method except to the extent attributable
to qualifying asset which are capitalized to the cost of the related assets. A qualifying asset is an asset, that necessarily takes a
substantial period of time to get ready for its intended use or sale. Borrowing cost also includes exchange differences to the
extent considered as an adjustment to the borrowing costs.

1.18 Income Tax

Income tax expense representing the sum of current tax expenses and the net charge of the deferred taxes is recognized in
the statement of profit & loss except to the extent that it relates to items recognized directly in equity or other comprehensive
income.

Current income tax is provided on the taxable income and recognized at the amount expected to be paid to or recovered from
the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting
period. Taxable Income differs from 'profit before tax' as reported in the statement of profit and loss because of items of income
or expense taxable on the basis different than that considered for recognition in the accounts and also due to the items that are
taxable or deductible in other years and items that are never taxable or deductible.

Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the Financial
Statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally
recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary
differences to the extent that it is probable that taxable profits will be available against which those deductible temporary
differences can be utilised.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is
settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the
reporting period.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is
no longer probable that sufficient taxable profits will be available to allow all or part of the deferred tax asset to be utilised.

1.19 Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders (after
deducting attributable taxes) by the weighted average number of equity shares outstanding during the period. The weighted
average number of equity shares outstanding during the period is adjusted for events including a bonus issue.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders
and the weighted average number of shares outstanding during the period are adjusted for the effects of all dilutive potential
equity shares.

1.20 Use of Estimates and management judgements

The preparation of financial statements in conformity with Indian Accounting Standards (Ind AS) requires management of
the company to make judgments, estimates and assumptions that affect the reported amount of revenues, expenses, assets,
liabilities and related disclosures concerning the items involved as well as contingent assets and liabilities at the balance sheet
date.

The estimates and management's judgments are based on previous experience and other factors considered reasonable and
prudent in the circumstances. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in
the period in which the estimates are revised.

The areas involving critical judgement are as follows:

i) Useful lives of property plant and equipment / intangible assets

Property, plant and equipment / intangible assets are depreciated / amortised over their estimated useful lives, after taking
into account estimated residual value. The useful lives and residual values are based on the Company's historical experience
with similar assets and take into account anticipated technological changes. The depreciation / amortisation for future
periods is revised if there are significant changes from previous estimates.

ii) Provisions and contingencies

The assessments undertaken in recognizing provisions and contingencies have been made in accordance with Ind AS 37,
'Provisions, Contingent Liabilities and Contingent Assets'. The evaluation of the likelihood of the contingent events has
required best judgment by management regarding the probability of exposure to potential loss. The timing of recognition
and quantification of the liability requires the application of judgement to existing facts and circumstances, which can be
subject to change.

iii) Post-employment benefit plans

Employee benefit obligations are measured on the basis of actuarial assumptions which include mortality and withdrawal
rates as well as assumptions concerning future developments in discount rates, the rate of salary increases and the inflation
rate. The Company considers that the assumptions used to measure its obligations are appropriate.

iv) Income Taxes

The Company's tax jurisdiction is India. Significant judgements are involved in estimating budgeted profits for the purpose
of paying advance tax, determining the provision for income taxes, including amount expected to be paid/recovered for
uncertain tax positions.

Deferred tax assets are recognised for unused tax losses and unused tax credit to the extent that it is probable that taxable
profit would be available against which the losses could be utilised. Significant management judgment is required to
determine the amount of deferred tax assets that can be recognised, based upon the likely timing and the level of future
taxable profits together with future tax planning strategies.

v) Fair value measurements and valuation processes

Some of the Company's assets and liabilities are measured at fair value for financial reporting purposes. In estimating the
fair value of an asset or a liability, the Company uses market-observable data to the extent it is available. Where Level 1
inputs are not available, the Company engages third party valuers, where required, to perform the valuation. Information
about the valuation techniques and inputs used in determining the fair value of various assets and liabilities are disclosed
in the notes to the financial statements.

E Company has given Corporate Guarantee of ' 67,000.00 lakhs (As at March 31, 2024'67,000.00 Lakhs) to the lenders of Subsidiaries and Associates for
the Financial Assistance availed by them.

F During the FY 2020-21, Company has converted Unquoted Unsecured Optionally Convertible Debentures in Mahakaleshwar Tollways Pvt Ltd carried at
fair value through Profit & Loss into loan. Same is pending for approval of lender.

G Kurukshetra Expressway Pvt. Ltd. (KEPL), an associate of the Company, has terminated the Concession agreement with NHAI in the FY 2021-22 pursuant

to which the project has been transferred to NHAI. In this regard, KEPL has filed claims in respect of termination payment and other losses in terms of
Concession agreement, which are subjudice.

H Mahakaleshwar Tollways Pvt Ltd. (MTPL) an associate of the Company has received a Notice dated January 27, 2022 from M.P. Road Development

Corporation Ltd ("MPRDC"), for Termination of Concession Agreement entered into between MTPL and MPRDC. As per the said Notice, MPRDC is deemed
to have taken possession and control of Project.

Further more, MTPL has also issued Termination Notice to MPRDC on account of MPRDC default and filed statement of claims of ' 214,916 lakhs including
Termination payment and other damages. MTPL has filed ""Arbitration Petition""before the Madhya Pradesh Arbitration Tribunal - Bhopal on October 30,
2021 under Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 for Claims including Termination payment. The matter is subjudice"

I Solapur Tollways Private Limited (STPL) has received a notice from Union Bank of India, Lead banker from the Consortium of Senior Lenders / Bankers on

February 02, 2024, regarding a petition filed under section 7 of Insolvency and Bankruptcy Code, 2016 ('IBC') before the Hon'ble National Company Law
Tribunal - Kolkata Bench (NCLT-Kolkata), alleging default in payment of dues and seeking initiation of Corporate Insolvency Resolution Process (CIRP)
against STPL. Similar petition by Srei Equipment Finance Limited, who has provided Sponsor debt under the Sponsor Support Undertaking to the Senior
Lenders is pending before NCLT-Kolkata, citing default in payment of their dues.

Pursuant to initiation of CIRP, vide NCLT-Kolkata Order dated December 20, 2024, the company ceases control over STPL. (prior to the STPL was a
Subsidiary company). As such, the Company has impaired the value of its investments of ' 23,116.44 lakhs and receivables of ' 2,286.30 lakhs in STPL
during the year ended March 31, 2025. An appeal has been filed with the Honble National Company Law Appellate Tribunal (NCLAT) which has passed
an order that no plans shall be considered by the Resolution Professional till the disposal of this appeal."

J In case of Subsidiary Company, Guruvayoor Infrastructure Pvt. Ltd. (GIPL), preliminary Termination Notice has been received from National Highway
Authority of India (NHAI) dated April 13, 2023 for curing of alleged event of defaults, against which GIPL has filed an application to the Learned Arbitral
Tribunal, which has through its interim order dated April 21, 2023 stated that NHAI will not take any precipitative action pursuant to the preliminary
termination notice till the disposal of the application which is still pending adjudication.

The Officers of the Directorate of Enforcement (ED) conducted search proceedings u/s 17(1) of the Prevention of Money Laundering Act,2002 (PMLA) at
the Office Premises of the Subsidiary, Guruvayoor Infrastructure Pvt. Ltd (GIPL). This was pursuant to the CBI Investigation and FIR being filed alleging
criminal conspiracy leading to unlawful gain of ' 10,244 Lakhs. Subsequently, CBI has filled chargesheet on March 27,2024, wherein the alleged undue
gain has been quantified at around ' 2,447 Lakhs. The ED has passed an order against GIPL, to freeze the movable properties (including Bank balance
and fixed deposits) to the tune of ' 12,521.42 lakhs. GIP has preferred an Appeal against the said order of The Adjudicating Authority before the Hon'ble
Appellate Tribunal (PMLA). The matter is sub-judice.

K During the FY 2023-24, Company has converted Unquoted Unsecured Optionally Convertible Debentures in Solapur Tollways Private Limited into Short
Term Unsecured Loan.

(A) The Company has availed financial assistance from a financial institution (a subsidiary of Corporate promoter of the company)
amounting to ' 19,357.73 lakhs and the same was repayable on March 31,2025. Total interest accrued in books of accounts amounts
to ' 12,015.55 lakhs till June 30, 2024. Interest amounting to ' 2,919.57 lakhs have not been provided from July 01, 2024 onwards.
Company has defaulted in repayment of principal and interest due on March 31,2025. The Company is currently in discussions for the
potential restructuring / resolution of this financial support. The Company is hopeful of a positive outcome in this regard. Considering
these, interest has not been recognised from July 01, 2024 onwards and repayments have been put on hold. The accounts have
been prepared on Going Concern Basis, keeping in view the positive net worth of the Company as at March 31, 2025 and expected
realisation from its financial assets and potential restructuring / resolution of the above.

Term loan is secured by way of first pari passu charge by way of hypothecation of the entire moveable fixed assets, immovable
assets of the company(both present and future), entire current assets including but not limited to book debts, operating cash flows,
receivables, loans and advances, deposits, commissions, investments, revenue of whatsoever nature and wherever arising, entire
long term loans and advances and non-current investments (both present and future), pledge of all unencumbered equity shares to
the extent permitted by relevant gevernment bodies and authorities under applicable laws and as permitted by existing lenders of
respective investee companies wherever applicable and exclusive charge by way of hypothecation of the DSRA (if any). Interest to be
compounded quarterly @ 12% (fixed) and payable at the end of loan tenor i.e 5 years from the date of initial disbursement.

(B) The Company had received an amount of '7000 lakhs from IL&FS Group - IL&FS Financial Services Ltd. (IL & FS) in the financial year
2016-17. The Company also has a receivable of ' 11,419 lakhs from IL&FS Group - IL & FS Transportation Networks Limited (ITNL).

Pursuant to the directions passed by Hon'ble National Company Law Appellate Tribunal, at New Delhi for restructuring the IL & FS
Group, all the entities belonging to the group are treated as a single entity and not restructured separately.

The Company, as such, has put on hold the interest and Principal payment since September 30, 2018. The Company has not provided
interest from July 01, 2019 onwards, pending the settlement of dispute. An application has been filed against the Company by IL &
FS before the Hon'ble National Company Law Tribunal (NCLT), Kolkata claiming their dues, against which the company has initiated
appropriate measures for set off of this payable and recovery of the balance amount.

Term loan is secured by way of first pari passu charge by way of hypothecation of the entire movable fixed assets (both present
and future), entire current assets including but not limited to book debts, operating cash flows, receivables, loans and advances,
deposits, commissions, investments, revenue of whatsoever nature and wherever arising, both present and future, long term loans
and advances and non-current investments (both present and future) and demand promissory note covering the principal, interest
and all other amounts. Interest is payable quarterly in arrears @ 12.75% (fixed) per annum. No charge / security has been created.

28 OTHER DISCLOSURES

28.1 Defined Benefit Plans/Long Term Compensated Absences:

Defined Contribution Plans:

The Company provides Provident Fund benefit to all employees. Under this scheme fixed contribution is made to the Regional
Provident Fund Commissioner. The Company has no legal and constructive obligation to pay further contributions if the fund does
not hold sufficient assets to pay employee benefits.

Defined Benefit Plans:

The Employees' Gratuity scheme, Leave benefit scheme, and Sick Leave availment scheme are the Company's defined benefit plans.
The present value of defined obligation and related current cost are measured using the Projected Unit Credit Method with actuarial
valuation being carried out at Balance Sheet date.

The following tables set out the details of amount recognized in the financial statements in respect of gratuity and leave benefits
which is not funded:

IX Other disclosures:

Basis of estimates of Rate of escalation in salary:

a) The estimates of rate of escalation in salary, considered in actuarial valuation, take into account inflation, seniority, promotion
and other relevant factors including supply and demand in the employment market. The above information is certified by the
actuary.

b) The Gratuity and Leave Encashment have been recognized under " Salaries, wages, bonus and allowances” under Note No.23. The
remeasurement of the net defined benefit liability are included in Other Comprehensive Income.

c) The expected contribution for defined benefit plan for the next financial year is not available and hence not disclosed.

28.3 Segment Reporting

The Company is primarily engaged in a single business segment of own, build, develop, design, operate, transfer road and related services.
All the activities of the Company revolve around the main business. As such there are no separate reportable segments as per requirements
of Indian Accounting Standard (Ind AS- 108) on operating segment. Further, the Company operates only in India, hence additional
information under geographical segments is also not applicable. The Managing Director of the Company has been identified as the Chief
Operating Decision Maker (CODM). The Chief Operating Decision Maker also monitors the operating results as one single segment for the
purpose of making decisions about resource allocation and performance assessment and hence, there are no additional disclosures to be
provided other than those already provided in the financial statements.

28.5 The Company is presently engaged in the business of designing, building, operating, maintaining and carrying out all other activities
pertaining to road projects. As per the guidelines of respective Government Authority and the requirements of the Concession Agreements,
such road projects are required to be implemented under the Built, Operate & Transfer (BOT) model by creating Special Purpose Vehicles
(SPVs) so that after the concession period, the SPV can be transferred to the respective authority on an "as is where is basis”. The Company
has, therefore, invested in various road projects under the aforesaid SPV model.

These investments have been made on a long term basis with an objective to earn returns and capital appreciation after the commencement
of commercial operations of the respective Projects. The Company has treated these investments in SPVs as "Qualifying Asset” As per Indian
Accounting Standard (Ind AS) 23 on 'Borrowings Costs' and in accordance with the accounting concept of 'Matching costs and revenues',
the Company has capitalised borrowing cost incurred on funds borrowed exclusively for investments in the SPVs as part of the cost of
investments.

Total borrowing cost capitalized to Non current Investment as at March 31, 2025 amounts to ' 7,743.82 Lakhs. (As at March 31, 2024
' 7,743.82 Lakhs)

30 FINANCIAL INSTRUMENT RELATED DISCLOSURES
i) Capital Management

The primary objective of company's capital management is to support its road projects (SPVs) and provide adequate capital to its business for
growth and creation of sustainable stakeholder value. The company's capital comprises of share capital and retained earnings attributable
to equity shareholders. The company manages its capital structure in light of changes in the economic and regulatory environment and
the requirements of the financial covenants.

The company manages its capital structure and makes adjustments in light of changes in economic conditions and requirement of
financial covenants. Breaches in meeting the financial covenants would permit the lenders to call loans and borrowings or charge some
penal interest. The Company, amongst other things, aims to ensure that it meets financial covenants attached to the interest-bearing loans
and borrowings that define capital structure requirements. In order to maintain or adjust the capital structure, the Company may adjust
the dividend payments to shareholders, return capital to shareholders or issue new shares. The Company monitors capital using a gearing
ratio, which is net debt divided by total capital plus net debt. The Company includes within net debt, loans and borrowings, less cash and
cash equivalents.

B. Measurement of fair values

The table shown above analyses financial instruments carried at fair value, by valuation method. The different levels have been
defined below:

- Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities

- Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as
prices) or indirectly (i.e., derived from prices).

- Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).

C. Valuation techniques

The following methods and assumptions were used to estimate the fair values

1) The fair value of trade receivables, trade payables, current loans, current borrowing and other current financial assets and liabilities is
considered to be equal to the carrying amounts of these items due to their short term nature.

2) The fair value of Non-current investments (excluding investment measured at cost/amortized cost) are done by adopting Discounted
Free Cash flow method (DCF) and Net Asset Value ( NAV) approach by a registered valuer. These valuation is based on the assumptions
and estimates considered appropriate by the management.

3) Non current Borrowings and other non current financial liabilities have been contracted at fixed rate of interest and accounted for
accordingly. Fair value of these approximates their carrying value.

4) Fair Value of Investments in mutual funds and Bonds are measured at quoted market price at the reporting date multiplied by quantity
held.

iii) Financial Risk Management

The company's principal financial liabilities comprises of borrowings and other payables. The main purpose of these financial liabilities
is to finance the company's operations. The company's principal financial assets include investments in equity and debt instruments,
loans (advances to related parties), trade and other receivables, and cash and short-term deposits that derive directly from its
operations.

The company is exposed to the following risks from its use of financial instruments:

- Credit risk

- Liquidity risk

- Interest rate risk

The company's board of directors has the overall responsibility for the establishment and oversight of the company's risk management
framework. This note presents information about the risks associated with its financial instruments, the company's objectives, policies
and processes for measuring and managing risk, and the company's management of capital.

Credit Risk

The Company is exposed to credit risk as a result of the risk of counterparties defaulting on their obligations. The Company's exposure to
credit risk primarily relates to cash and cash equivalent, investments in equity and debt instruments, loans & other financial assets and
accounts receivable.

The Company monitors and limits its exposure to credit risk on a continuous basis. Credit Risk on cash and cash equivalents and other bank
balances is limited as the Company generally invest in deposits with nationalized banks. Investments in equity and debt securities consist
of investment in subsidiaries/associates. Loans are primarily provided to subsidiaries/associates and are in the nature of short-term as the
same is repayable on demand.

The Company's credit risk associated with accounts receivable is managed through periodical review of the financial reliability of its
customers, taking into account the financial condition, current economic trends and analysis of historical bad debts and ageing of accounts
receivables.

Liquidity risk

The company is exposed to liquidity risk related to its ability to fund its obligations as and when they become due. The company monitors
and manages its liquidity risk to ensure access to sufficient funds to meet operational and financial requirements. The company has access
to credit facilities and monitors cash and bank balances on a regular basis. In relation to the company's liquidity risk, the company's policy
is to ensure that it will have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions without incurring
unacceptable losses.

Interest rate risk

Interest rate risk is the risk that an upward movement in the interest rate would adversely effect the borrowing cost of the company. The
company manages its interest rate risk by regular monitoring and taking necessary actions as are necessary to maintain an appropriate
balance.

There is no Interest rate risk as the borrowings availed by the Company are at fixed rate of Interest.

31 The Company did not have any trasactions with Companies struck off under section 248 of Companies Act, 2013 or section 560 of
Companies Act, 1956 during the Financial Year.

32 Additional Regulatory information required by schedule III to the Companies Act, 2013

i. The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for
holding any Benami property under the Benami Transaction Prohibition Act, 1988 (45 of 1988) and Rules made thereunder.

ii. The Company has not been declared willful defaulter by any bank or financial institution or any other lender.

iii. The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year and previous financial year.

iv. Utilisation of borrowed funds and share premium

I. The Company have not advanced or loaned or invested funds to any other person or entity, including foreign entities (Intermediaries)
with the understanding that the Intermediary shall:

a. 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); or

b. provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

II. The Company have not received any fund from any person or entity, including foreign entities (Funding Party) with the understanding
(whether recorded in writing or otherwise) that the Company shall:

a. directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the
Funding Party (Ultimate Beneficiaries); or

b. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

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

vi. The Company has complied with the requirement with respect to number of layers as prescribed under section 2(87) of the Companies
Act, 2013 read with Companies(Restriction of number of layers) Rules, 2017.

33 These financial statements has been approved and adopted by Board of Directors of the Company in their meeting dated 13 May,
2025 for issue to the shareholders for their adoption.

The accompanying notes 1 to 33 are an integral part of the Financial Statements.

As per our report of even date

For S S Kothari Mehta & Co. LLP For and On behalf of the Board of Directors

Chartered Accountants

Firm Registration No.000756N/N500441

Rana Sen Santanu Ray Bajrang K Choudhary

Partner Director Managing Director

Membership No.066759 DIN: 00642736 DIN: 00441872

Place: Kolkata Ankita Rathi Manisha Chandalia

Date: May 13, 2025 Company Secretary Chief Financial Officer