Amiable Logistics India Ltd Auditor Reports

To,

The Members,

AMIABLE LOGISTICS (INDIA) LTD

Report on the Audit of the Financial Statements

Opinion

We have audited the standalone financial statements of AMIABLE LOGISTICS (INDIA) LTD (“the Company”), which comprise the balance sheet as at 31st March, 2024, and the statement of Profit and Loss, statement of cash flows for the year then ended, and notes to the standalone financial statements, including a summary of significant accounting policies and other explana-tory information.

ln 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 Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31 ,2024, and profit and its cash flows for the year ended on that date.

Basis for opinion

We conducted our audit of the financial statements in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditors Responsibilities for the Audit of the Finan-cial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAIs Code of Ethics.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most signifi-cance in our audit of the financial statements of the current period. These matters were ad-dressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. We have not determined any key audit matters to be communicated in our report.

Information other than the financial statements and Auditors Report thereon

The Companys Board of Directors is responsible for the preparation of the other infor-mation. The other information comprises the information included in the Management Discussion and Analysis, Boards Report including Annexures to the Board report, Corporate Governance report and Shareholders information, but does not include the financial state-ment and our auditors report thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the 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 have 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 the Management and those Charged with Governance for the Financial Statements

The Companys Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 with respect to the preparation of the financial statements that give a true and fair view of the financial position, financial performance 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 read with rule 7 of Companies (Accounts) Rules, 2014. 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 appropri-ate 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 accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

Auditors Responsibility for the audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements 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 guaran-tee 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 financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and main-tain professional skepticism throughout the audit. We are also:

Identify and assess the risks of material misstatement of the 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, misrep-resentations, or the override of internal control. Obtain an understanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate in-ternal financial controls system in place and the operating effectiveness of such controls. Evaluate the appropriateness of accounting policies used and the reasonableness of account-ing estimates and related disclosures made by management and Board of Directors. Conclude on the appropriateness of managements use of the going concern basis of account-ing 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 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 financial statements, includ-ing the disclosures, and whether the financial statements represent the underlying transac-tions and events in a manner that achieves fair presentation.

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.

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 rela-tionships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors re-port unless law or regulation precludes public disclosure about the matter or when, in extreme-ly rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. Pursuant to the Companies (Auditors Report) Order, 2020 (“the Order”), issued by the Central Government of India in terms of sub-section (11) of Section 143 of the Act, we give in the Annexure “A” a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.

2. 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 balance sheet, the statement of profit and loss and the statement of cash flows dealt with by this Report agree with the books of account.

d) In our opinion, the aforesaid financial statements comply with the accounting standards specified under section 133 of the Act.

e) On the basis of the written representations received from the Directors as on 31^st March, 2024 taken on record by the Board of Directors, none of the directors is disqualified as on 31^st March, 2024 from being appointed as a director in terms of Section 164(2) of the Act. f) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating effectiveness of such controls, refer to our separate Report in “Annexure B”.

g) 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, as amended, in our opinion and to the best of our information and according to the explanations given to us:

i. The Company does not have pending litigations as at 31^st March, 2024 that have a material impact on its financial position in its financial statements;

ii. The Company has made provisions, as required under the applicable law or account-ing standards for material foreseeable losses, if any, on long-term contracts including derivatives contracts;

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

iv. a) The Management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been ad-vanced 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 entity (“Intermediaries”), with the understanding, whether rec-orded in writing or otherwise, that the Intermediary shall, whether, directly or indi-rectly lend or invest in other persons or entities identified in any manner whatsoev-er by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guaran-tee, security or the like on behalf of the Ultimate Beneficiaries.

b) The Management has represented, that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity (“Funding Par-ties”), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in other persons or en-tities identified in any manner whatsoever by or on behalf of the Funding Party (“Ul-timate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

c)Based on the audit procedures that have been considered reasonable and appro-priate in the circumstances, nothing has come to our notice that has caused us to be-lieve that the representation under sub clause (i) and (ii) of Rule 11(e), as provided under (a) and (b) above, contains any material misstatement.

v. During the year the company has not declared any dividend.

vi. Based on our examination, which included test checks, the Company has used an accounting software(s) for maintaining its books of account for the financial year ended March 31, 2024 which do not have a feature of re-cording audit trail (edit log) facility.

3. With respect to the matter to be included in the Auditors Report under Section 197(16) of the Act: In our opinion and according to the information and explanations given to us, the remuner-ation paid by the Company to its directors during the current year is in accordance with the provisions of Section 197 of the Act.

For A H J & Associates

Chartered Accountants

Firm Registration No: 151685W

Date- 23-05-2024

Place-Mumbai

Sd/-

Hiren Sanghavi

Partner

M.No. 045472

UDIN-24045472BKCSDT2471

Annexure “A” referred to in “Report on Other Legal and Regulatory Requirements” section of our Report to the Members of Amiable Logistics (India) Limited of even date:

1. a. In respect of Companys Property, Plant and Equipment and Intangible Assets:

i. The Company has maintained proper records, showing full particulars in-cluding quantitative details and situation of property, plant & equipment and relevant details of right-to-use assets.

ii. According to the information and explanation given lo us the company does not have any intangible Assets, the provision of clause 3(i)(a)(B) of the said order is not applicable to the company.

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

c. According to the information and explanations given to us and on the basis of our examination of the records of the Company, the title deeds of immovable proper-ties (other than immovable properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) disclosed in the standalone financial statements are held in the name of the Company.

d. According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not revalued its property, plant and equipment during the year. e. In our opinion and according to the information and explanations given to us, no proceedings have been initiated during the year or are pending as at March 31, 2024 for holding any benami property under the Benami Transactions (Prohi-bition) Act, 1988, as amended, and rules made thereunder. Accordingly, the pro-visions of clause 3(i)(e) of the Order are not applicable to the Company.

2. (a) The Company does not have any inventory and hence reporting under paragraph 3(ii)(a) of the Order is not applicable to the Company. (b) During the year, the Company has not been sanctioned working capital limits in ex-cess of Rs. 5 crores, in aggregate, from banks/financial institutions based on securi-ty of current assets.

3. In respect of Investment in, provided any guarantee or security or granted any loans or advances in the nature of loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or any other parties:

(a) The Company has not provided any loans, guarantee or advances in the nature of loans or provided security to any other entity during the year. The Company has pro-vided loan to one company, the details of the which is given below: Loan given to Ami Housing Ltd. (Enterprises over which Key Management person-nel and their relatives are able to exercise Significant Influence)-Aggregate amount granted/ provided during the year Rs. 18,14,400/-. Balance Outstanding as at bal-ance sheet date Rs. 2,52,45,241/-.

B) The company has granted aggregate amount of Rs. 36,000/- by way of loans & advances to its employees, and the balance outstanding at the balance sheet date with respect to loan & advances to employees is Rs. 28,000/-

(b) According to the information and explanations given to us and based on the audit procedures conducted by us, we are of the opinion that the terms and conditions of the loans and advances in the nature of loans given are, prima facie, not preju-dicial to the interest of the Company.

(c) According to the information and explanations given to us and on the basis of our examination of the records of the Company, in the case of loans given, schedule of re-payment of principal and payment of interest have not been stipulated. ln the absence of stipulation of repayment terms are unable to comment on the regularity of repay-ment of principal and payment of interest. In respect of loans & advances to employ-ees, schedule of repayment have been stipulated and repayments or receipts thereof are generally regular.

(d) According to the information and explanations given to us and based on our ex-amination of the records of the Company, there is no overdue amount for more than ninety days in respect of loans given.

(e) ln our opinion and according to information and explanation given and records examined by us, there are no loans granted which have fallen due during the year have been renewed to settle the over dues of existing loans given to the same par-ties.

(f) In respect of loans granted which are repayable on demand, the aggregate amount is Rs. 2.52 Crores which is 99.89% of the total loans and the aggregate amount of loan granted to related parties as defined in clause (76) of section 2 of the Companies Act, 2013 is Rs. 2.52 Crores.

4. In our opinion and according to the information and explanations given to us, there are loans, investments, guarantees and securities given in respect of which provisions of section 185 and 186 of the Companies Act 2013 are applicable and company has com-plied all the provision relates to the same.

5. The Company has not accepted any deposits or amounts which are deemed to be deposits from the public. Accordingly, clause 3(v) of the Order is not applicable.

6. The Central Government of India has not specified the maintenance of cost records under sub-section (1) of Section 148 of the Act for any of the products of the Company.

7. (a) According to the information and explanations given to us and on the basis of our examination of the records, the Company is generally regular in depositing undisputed statutory dues including Goods and Services tax, provident fund, employees state insur-ance, income tax, sales tax, custom duty, duty of excise, value added tax, cess and other statutory dues during the year with the appropriate authorities. No undisputed amounts payable in respect of the aforesaid statutory dues were outstanding as at the last day of the financial year for a period of more than six months from the date they became payable

(b) According to the information and explanations given to us, there are no statutory dues mentioned in clause (vii) (a) which have been not deposited on account of any dis-pute except the following:

Name statute of the	Nature of dues	Amount	Period to which the amount relates	Forum dispute pending	where is
Income Tax Act, 1961	Income Tax Interest	RS. 1023/-	AY 2012-2013	Income Department	tax
Income Tax Act, 1961	Tax Deduct- ed at source	RS. 17,16,770/ -	AY 2007-2008 To AY 2024-2025	Income Department	tax
Income Tax Act, 1961	Income Tax Penalty	RS. 16,77,948/ -	AY 2016-2017	Income Department	tax

8. According to the information and explanations given to us, there were no transac-tions not recorded in the books of accounts have been surrendered or disclosed as in-come during the year in the tax assessments under the Income Tax Act, 1961 (43 of 1961). Accordingly, the provisions of clause 3(viii) of the order is not applicable to the Company.

9. (a) Based on our audit procedures and on the basis of information and explanations given to us, we are of the opinion that the Company has not defaulted in the repay-ment of loans or other borrowings or in the repayment of interest thereon to the lenders. Accordingly, the provisions of clause 3(ix) of the order is not applicable to the Company. (b)On the basis of information and explanations given to us, the Company has not been declared as willful defaulter by any bank or financial institution or other lender.

(c) In our opinion and according to the information and explanations given to us, the Company has not taken any term loan during the year. Accordingly, the provisions of clause 3(ix)(c) of the Order is not applicable to the Company. (d)On an overall examination of the financial statements, in our opinion the Company has not utilized funds raised on short term basis for long term purposes.

(e) Based on our audit procedures and on the basis of information and explanations given to us, the Company has not taken any funds from any entity or person on ac-count of or to meet the obligations of its subsidiaries, associates or joint venture. Ac-cordingly, the provisions of clause 3(ix)(e) of the Order is not applicable to the Company.

(f) Based on our audit procedures and on the basis of information and explanations given to us, during the year the Company has not raised any funds on the pledge of securities held in its subsidiaries, joint venture and associates. Accordingly, the provisions of clause 3(ix)(f) of the Order is not applicable to the Company.

10 . (a) In our opinion and according to the information and explanations given to us, the Company has not raised any money by way of Initial public offer or further public of-fer (including debt instrument) during the year. Accordingly, the provisions of clause 3(x)(a) of the Order is not applicable to the Company.

(b) According to the information and explanations given to us and based on our exami-nation of the records of the Company, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year or in the recent past. Therefore, the provisions of clause 3(x)(b) of the Order are not applicable to the Company.

11 . (a) During the course of our examination of the books and records of the Company, carried out in accordance with the generally accepted auditing practices in India, and according to the information and explanations given to us, we have neither come across any instance of material fraud by the Company or on the Company, noticed or reported during the year, nor have we been informed of any such case by the Manage-ment.

(b) During the course of our examination of the books and records of the Company, carried out in accordance with the generally accepted auditing practices in India, and according to the information and explanations given to us, a report under Section 143(12) of the Act, in Form ADT-4, as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 was not required to be filed with the Central Government. Accordingly, the reporting under clause 3(xi)(b) of the Order is not applicable to the Company.

(c) Based on our audit procedure performed and according to the information and expla-nation given to us, no whistle blower complaints received during the year by the Com-pany. Accordingly, the provisions of clause 3(xi)(c) of the Order is not applicable to the Company.

12. In our opinion and according to the information and explanations given to us, the Company is not a Nidhi Company. Accordingly, the provisions of clause 3(xii) of the Order is not applicable to the Company.

13 . According to the information and explanations given to us and based on our examination of the records of the Company, all the transactions with related parties are in compli-ance with section 177 and 188 of the Act and all the details have been disclosed in the financial statements as required by the applicable Accounting Standard.

14 . In our opinion and according to the information and explanations given to us, the Com-pany did not have internal audit system.

15 . According to the information and explanations given to us, the Company has not entered into any non-cash transactions prescribed under Section 192 of the Act with directors or persons connected with them during the year.

16 . (a) The Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934. Accordingly, the provisions of clause 3(xvi) (a), (b) and (c) of the Or-der is not applicable to the Company. (b)The Company is not a Core Investment Company (CIC) as defined in the regulations made by the Reserve Bank of India. Accordingly, the reporting under clause 3(xvi)(d) of the Order is not applicable to the Company.

17 . The Company has not incurred any cash losses during the financial year covered by our audit and immediately preceding financial year.

18 . There has been no resignation of the statutory auditors during the year .

19 . According to the information and explanations given to us and on the basis of the finan-cial ratios, ageing and expected dates of realization of financial assets and payment of fi-nancial liabilities, other information accompanying the financial statements and our knowledge of the Board of Directors and Management plans and based on our examina-tion 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 au-dit report indicating 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 via-bility 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 li-abilities falling due within a period of one year from the balance sheet date, will get dis-charged by the Company as and when they fall due.

20 . According to the information and explanations given to us, the provisions of section 135 of the Act are not applicable to the Company. Hence, the provisions of paragraph (xx)(a) to (b) of the Order are not applicable to the Company.

21 . The company is not required to prepare Consolidate financial statement hence this clause is not applicable.

For A H J & Associates

Chartered Accountants

Firm Registration No: 151685W

Date- 23-05-2024

Place-Mumbai

Sd/-

Hiren Sanghavi

Partner

M.No. 045472

UDIN- 24045472BKCSDT2471

ANNEXURE B TO INDEPENDENT AUDITORS REPORT

ANNEXURE “B” REFERRED TO IN “REPORT ON OTHER LEGAL AND REGULATORY REQUIRE-MENTS” SECTION OF OUR REPORT TO THE MEMBERS OF AMIABLE LOGISTICS (INDIA) LIM-ITED OF EVEN DATE:

Report on the Internal Financial Controls over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)

We have audited the internal financial controls over financial reporting of AMIABLE LOGIS-TICS (INDIA) LIMITED (“the Company”) as of 31^st March, 2024 in conjunction with our audit of the Financial Statements of the Company for the year ended on that date.

1. Managements Responsibility for Internal Financial Controls

The Companys is responsible for establishing and maintaining internal fi-nancial 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. These responsibilities include the design, implementation and mainte-nance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adher-ence to Companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the account-ing records and the timely preparation of reliable financial information, as re-quired under the Act.

2. 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”) issued by Institute of Char-tered accountants of India and the Standards on Auditing prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an au-dit of internal financial controls. Those Standards and the Guidance Note re-quire that we comply with ethical requirements and plan and perform the au-dit 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 fi-nancial 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 in-ternal control based on the assessed risk. The procedures selected depend on the auditors judgement, including the assessment of the risks of material mis-statement of the financial statements, whether due to fraud or error.

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

3. Meaning of Internal Financial Controls over Financial Reporting

A companys internal financial control over financial reporting is a process de-signed to provide reasonable assurance regarding their reliability of financial reporting and the preparation of Financial Statements for external purposes in accordance with generally accepted accounting principles. A Companys inter-nal financial control over financial reporting includes those policies and pro-cedures 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 Compa-ny;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally ac-cepted accounting principles, and that receipts and expenditures of the Com-pany are being made only in accordance with authorizations of Management and Directors of the Company; and

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

4. 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.

5. Opinion

In our opinion, the best of our information and according to the explanations given to us, the Company has, broadly, in all material respects, an adequate in-ternal financial controls system over financial reporting and such internal fi-nancial controls over financial reporting were operating effectively as at March 31, 2024, based on the internal control over financial reporting criteria estab-lished by the Company considering the essential Component of internal con-trol stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

For A H J & Associates

Chartered Accountants

Firm Registration No: 151685W

Date- 23-05-2024

Place-Mumbai

Sd/-

Hiren Sanghavi

Partner

M.No. 045472

UDIN-24045472BKCSDT2471