AccelerateBS India Ltd Auditor Reports

To the Members of AccelerateBS India Limited

Report on the Audit of the Standalone Financial Statements

Opinion

1. We have audited the Standalone financial statements of AccelerateBS India Limited ("the Company”), which comprise the Standalone Balance Sheet as at 31 March 2026, the Standalone Statement of Profit and Loss for the year ended on that date, the Standalone Cash Flow Statement for the year ended on that date and the notes to the Standalone financial statements, including a summary of significant accounting policies and other explanatory information.

2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India;

• In the case of the Standalone Balance Sheet, of the state of affairs of the Company as at March 31, 2026

• In the case of Standalone Statement of Profit and Loss, of its profit for the year ended 31 March 2026.

• In the case of the Standalone Cash Flow Statement, of the cash flow for the year ended 31 March 2026

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditors Responsibilities for the Audit of the Standalone Financial Statements section of our report.

4. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Standalone financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the Standalone financial statements.

Key Audit Matters

5. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Standalone Financial Statements of the current period. These matters were addressed in the context of our audit of the Standalone Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. We have determined the matters described below to be the key audit matters to be communicated in our report.

Sr No	Key Audit Matter	Auditors Response
1	Revenue recognition:	Our audit procedure included the following:
	The Companys contracts with its clients include provision of multiple services and products. The Companys revenues come from IT Services. Some clients are billed on contract basis and some clients are billed on hourly basis. The Management maintains a project management tool [‘PMT] to record the man hours deployed on an assignment. The Management assigns a team for a project, basis the discussion on the number of hours, skills and other matrix. Upon completion of the project, the hours recorded on the project management tool are sent to the client for approval. The invoices are raised upon receipt of the approval from the clients.	• identification of clients in different categories, and determining whether the revenue is recognized as per the terms of the contract.
	Revenues from fixed contract terms are recognized over the period of the contract.	• We selected sample contracts and read contract documents, including master service agreements, identified the deliverables and significant milestones, upon completion of which, the revenue is expected to be recognized.
		• The Company followed percentage of completion method in fixed term contracts and recognized revenues as on 31 March 2026 by raising the invoices for the period upto 31 March 2026
Sr No	Key Audit Matter	Auditors Response
2	Intangible Assets under development	Our audit procedures included the following:
	The Company is in the process of creating a SaaS tool which will be ready for commercial launch, as per the Managements guidance, in the financial year 2026 - 2027. For developing this tool, the Company has used in-house skills and talents of the existing employees and also availed services of some external domain experts in the subject.	• Tested the design and the operating effectiveness of internal controls over the time sheets in which the employees record their information.
		• Verified the invoices of the external domain experts whose services were utilized for the purposes of developing the tool.
		• Verified the assumptions, technical feasibility, future economic benefits reports, accuracy of the cost measurement and the ability and intention to sell the services.
		• Verified the commercial benefits which the Management expects to generate from the SaaS tool.
3	Loans availed for overseas investments	Our audit procedures included the following:
	The Company has made overseas investments during the year, by incorporating a wholly owned subsidiary by the name of Accelerate Next Inc. The said subsidiary has, in turn, acquired a 100% stake in a US Based LLC. The above acquisition has been funded by way of availing loans from Banking and Non - Banking Financial Institutions.
		• Verifying the underlying documents of investments as well as loans from the Banking as well as Non - Banking Financial Institutions [‘NBFC].
		• Ensuring that the interest levied by the Banking and NBFCs is appropriately and accurately recognized in the financial statements.
		• Ensuring the correct accounting treatment of the interest and other costs.

Information other than Standalone financial statements

6. The Companys Board of Directors is responsible for providing the other information. The other information generally comprises the information included in the Companys Annual Report but does not include the Standalone financial statements and our auditors report thereon.

7. Our opinion is on the Standalone financial statements and not on the Other Information accompanying the Standalone financial statements, and therefore, insofar as the Other Information is concerned, we do not express any form of assurance or conclusion thereon.

8. In connection with our audit of the Standalone financial statements, our responsibility is to read the other information when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the Standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.

If, based on the work we performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements

9. The Companys Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 ("the Act”) with respect to the preparation of these Standalone financial statements that give a true and fair view of the financial position, financial performance, changes in equity and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the accounting Standards specified under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

10. In preparing the Standalone financial statements, the Board of Directors is responsible for assessing the Companys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the companys financial reporting process.

Auditors Responsibilities for the Audit of the Standalone Financial Statements

11. Our objectives are to obtain reasonable assurance about whether the Standalone financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone financial statements.

12. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.

13. We also:

• Identify and assess the risks of material misstatement of the Standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of managements use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the Standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Standalone financial statements, including the disclosures, and whether the Standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

14. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

15. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Report on Other Legal and Regulatory Requirements

16. As required by Section 143 (3) of the Act, we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.

b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books.

c) The Standalone Balance Sheet, the Standalone Statement of Profit and Loss and the Standalone Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid standalone financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

e) On the basis of the written representations received from the directors as on 31 March 2026 taken on record by the Board of Directors, none of the directors is disqualified as on 31 March 2026 from being appointed as a director in terms of Section 164 (2) of the Act. The said representation was received by us on 05 May 2026.

f) With respect to the adequacy of the internal financial controls with reference to Standalone Financial Statements of the Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure A”.

Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the Companys internal financial controls with reference to Standalone Financial Statements.

g) With respect to the other matters to be included in the Auditors Report in accordance with the requirements of Section 197(16) of the Act, as amended, in our opinion and to the best of our information and according to the explanations given to us, the Company has paid excess remuneration to the Directors by an amount of Rs 73.50 lakhs. This has however been approved by the Company by a Special Resolution at the meeting of the members held on 27 January 2024.

h) With respect to the other matters to be included in the Auditors Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

i. According to the information and explanations given to us, the Company has disclosed the impact of pending litigations on its financial position in its Standalone financial statements.

ii. According to the information and explanations given to us, the Company did not have any long- term contracts including derivative contracts for which there were any material foreseeable losses.

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

iv.

a. The management has represented that, to the best of its knowledge and belief, no funds have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entities ("intermediaries"), with the understanding, whether recorded in writing or otherwise, that the intermediary shall, whether 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 provide any guarantee, security or the like on behalf of Ultimate Beneficiaries.

b. The management has represented that, to the best of its knowledge and belief, no funds have been received by the Company from any person or entity, including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether 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 provide any guarantee, security or the like on behalf of the Ultimate beneficiaries; and

c. Based on such audit procedures performed that have been considered reasonable and appropriate in such circumstances, nothing has come to our notice that has caused us to believe that the representations under sub clause (a) and (b) contain any material misstatement.

v. The Company has declared and paid a dividend of INR 13,75,232 [Rs 0.40 per Equity Share] in the financial year ended on 31 March 2026.

vi. Based on our examination, which included test checks, the Company has used accounting softwares for maintaining its books of account for the financial year ended March 31, 2026, which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the softwares. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with.

17. As required by the Companies (Auditors Report) Order, 2020 (the “Order”) issued by the Central Government in terms of Section 143(11) of the Act, we give in “Annexure B” a statement on the matters specified in paragraphs 3 and 4 of the Order.

Annexure - ‘A to the Auditors Report

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”). Please refer to paragraph 16 (f) of the Auditors Report.

Opinion

In conjunction with our audit of the Standalone financial statements of AccelerateBS India Limited as of and for the year ended March 31, 2026, we have audited the internal financial controls with reference to Standalone financial statements of the Company.

In our opinion, the Company has, in all material respects, adequate internal financial controls with reference to Standalone financial statements and such internal financial controls were operating effectively as at March 31, 2026, based on the internal financial controls with reference to Standalone financial statements criteria established by such companies considering the essential components of such internal controls stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India (the "Guidance Note”).

Managements Responsibility for Internal Financial Controls

The Companys management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India (‘ICAI). These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the "Guidance Note”) and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the Standalone financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Companys internal financial controls system over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A companys internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A companys internal financial control over financial reporting includes those policies and procedures that:

(1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Standalone financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and

(3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the companys assets that could have a material effect on the Standalone financial statements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Annexure ‘B to the Auditors Report Re: AccelerateBS India Limited

The Annexure referred to in Paragraph 17 of the Independent Auditors Report to the members of the Company on the Standalone financial statements for the year ended 31 March 2026, we report that:

(i) (a) (A) The Company has maintained proper records including quantitative details and situation of Property, Plant and Equipment

(B) The company has maintained proper records showing full particulars of intangible assets

(b) Property, Plant and Equipment have been physically verified by the management during the year and no material discrepancies were identified on such verification.

(c) According to the information and explanations given by the management and audit procedures performed by us, the Company does not own immovable properties. Hence this clause is not applicable to the Company.

(d) The Company has not revalued its Property, Plant and Equipment (including Right of use assets) or intangible assets during the year ended 31 March 2026.

(e) There are no proceedings initiated or are pending against the Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder

(ii) The Company does not have any inventory. Therefore, clause (a) and (b) of the Companies (Auditors) Report Order, 2020 is not applicable,

(iii) According to the information and explanations given to us, we report that the Company has granted loans and advances to its wholly owned subsidiary during the year.

(a) The Company has provided loans and advances to its wholly owned subsidiary during the year.

(A) The aggregate amount of loans and advances provided to the wholly owned subsidiary during the year is INR 2,12,61,036. The balance outstanding as at the Balance Sheet date is INR 2,12,61,036

(B) There are no loans and advances provided to entities and parties other than subsidiaries, joint ventures and associates. Hence reporting under this clause is not applicable to the Company.

(b) According to the information and explanations given to us, we report that the investments made are not prejudicial to the interests of the Company.

(c) There is no repayment schedule of the principal and interest of the loans and advances given to the wholly owned subsidiary which has fallen due during the year.

(d) The loans and advances have been given to the wholly owned subsidiary with a moratorium of 12 months. Hence no amount has fallen due during the year.

(e) According to the information and explanations given to us, we state that no loan and advance has fallen due during the year and no such loans and advances have been renewed or extended or fresh loans granted to settle overdues of existing loans from the same parties. Hence reporting under this clause is not applicable to the Company.

(f) There are no loans which have been granted which have no repayment schedule or which are repayable on demand. Hence this clause is not applicable to the Company. The aggregate amount of loans granted is INR 2,12,61,036

(iv) We report that in respect of loans, investments, guarantees, and security, the provisions of sections 185 and 186 of the Companies Act have been complied with;

(v) The Company has neither accepted any deposits from the public nor accepted any amounts which are deemed to be deposits within the meaning of sections 73 to 76 of the Act and the rules made thereunder, to the extent applicable. Accordingly, the requirement to report on clause 3(v) of the Order is not applicable to the Company.

(vi) According to the information and explanations given to us, maintenance of cost records has not been specified by the Central Government under sub-section (1) of section 148 of the Companies Act. Therefore, the requirement to Report on clause 3 (vi) of the Order is not applicable to the Company.

(vii) (a) Undisputed statutory dues including goods and services tax, provident fund, employees state insurance, income-tax, duty of custom, cess and other statutory dues have generally been regularly deposited with the appropriate authorities with respect to provident fund and employees state insurance. The provisions relating to sales-tax, service tax, duty of excise and value added tax are not applicable to the Company. According to the information and explanations given to us and based on audit procedures performed by us, no undisputed amounts payable in respect of these statutory dues were outstanding, at the year end, for a period of more than six months from the date they became payable

(b) There are no statutory dues referred to sub clause (a) which have not been deposited on account of any dispute. Hence, the requirement to Report on Clause 3 (vii) (b) is not applicable to the Company.

(viii ) The Company has not surrendered or disclosed any transaction, previously unrecorded in the books of account, in the tax assessments under the Income Tax Act, 1961 as income during the year. Accordingly, the requirement to report on clause 3(viii) of the Order is not applicable to the Company.

(ix) (a) According to the information and explanations given to us, the Company has not defaulted on the repayment of loans and other borrowings or in the payment of interest thereon to any lender. Therefore, the requirement to Report on clause 3 (ix) (a) is not applicable to the Company.

(b) According to the information and explanations given to us, we report that the company is a declared willful defaulter by any bank or financial institution or other lender;

(c) According to the information and explanations given to us, we report that term loans were applied for the purpose for which the loans were obtained;

(d) We report that no funds raised on short term basis have been utilised for long term purposes.

(e) We report that the company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries, associates or joint ventures

(f) The company has not raised loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate companies.

(x) (a) The Company has not raised any money during the year by way of initial public offer / further public offer (including debt instruments) hence, the requirement to report on clause 3(x)(a) of the Order is not applicable to the Company.

(b) The Company has not made any preferential allotment or private placement of shares / fully or partially or optionally convertible debentures during the year. Hence, the requirement to report on clause 3(x)(b) of the Order is not applicable to the Company.

(xi) (a) No fraud by the Company or no material fraud on the Company has been noticed or reported during the year.

(b) During the year, no report under sub-section (12) of section 143 of the Act has been filed by cost auditor, secretarial auditor or by us in Form ADT - 4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government

(c) According to the information and explanation given to us and documents verified by us, there have been no Whistle Blower Complaints during the year. Hence, reporting under clause 3 (xi) (c) of the Order is not applicable to the Company.

(xii) The Company is not a Nidhi Company as per the provisions of the Act. Therefore, the requirement to report on clause 3(xii) (a), (b) and (c) of the Order is not applicable to the Company

(xiii) Transactions with the related parties are in compliance with sections 177 and 188 of Act where applicable and the details have been disclosed in the notes to the financial statements, as required by the applicable accounting standards.

(xiv) (a) The Company has an internal audit system commensurate with the size and nature of its business.

(b) The internal audit reports of the Company issued till the date of the audit report, for the period under audit have been considered by us.

(xv) The Company has not entered into any non-cash transactions with its directors or persons connected with its directors and hence requirement to report on clause 3(xv) of the Order is not applicable to the Company.

(xvi) (a) The provisions of section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934) are not applicable to the Company. Accordingly, the requirement to report on clause (xvi)(a) of the Order is not applicable to the Company.

(b) The Company is not engaged in any Non - Banking Financial or Housing Finance activities. Accordingly, the requirement to report on clause

(c) The Company is not a Core Investment Company as defined in the regulations made by Reserve Bank of India. Accordingly, the requirement to report on clause 3(xvi) of the Order is not applicable to the Company.

(d) There is no Core Investment Company as a part of the Group, hence, the requirement to report on clause 3(xvi) of the Order is not applicable to the Company.

(xvii) The Company has not incurred cash losses in the current and immediately preceding financial year.

(xviii) There has been no resignation of the statutory auditors during the year and accordingly requirement to report on Clause 3(xviii) of the Order is not applicable to the Company

(xix) On the basis of the financial ratios disclosed in Notes to the Standalone financial statements, ageing and expected dates of realization of financial assets and payment of financial liabilities, other information accompanying the financial statements, our knowledge of the Board of Directors and management plans and based on our examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty exists as on the date of the audit report that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date. We, however, state that this is not an assurance as to the future viability of the Company. We further state that our reporting is based on the facts up to the date of the audit report and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date, will get discharged by the Company as and when they fall due.

(xx) (a) The provisions of section 135 do not apply to the Company. Hence reporting under clause

(xx) (a) and (b) is not applicable to the Company.

(xxi) The Company has one wholly owned subsidiary in the United States of America, whose financial statements are included in the Consolidated Financial Statements of the Company. The wholly owned subsidiary is not subjected to reporting requirements of Companies (Auditors) Report Order 2020. Hence the reporting under this clause is not applicable to the Company.

For K S Sanghvi & Co

Chartered Accountants

Firm Registration No: 116714W

Sd/-

Tapan Kirit Sanghvi

Partner

Membership No: 122244

Place: Mumbai

Date: May 28, 2026

UDIN: 26122244DVZYCP3213