Aurionpro Solutions Ltd Auditor Reports

To,

The Members of Aurionpro Solutions Limited

Report on the Audit of the Consolidated Financial Statements

Opinion

We have audited the accompanying Consolidated financial statements of Aurionpro Solutions Limited (the Holding Company or the Parent or the Company) and its subsidiaries (the Holding Company and its subsidiaries together t o b e r e f e r r e d t o a s G r ou p ) , whi c h c omp r is e t h e C o ns olida t e d B alan c e Sh e et a s a t 3 1 s t M a r c h 2025, the Consolidated Statement of Profit and L o s s ( includin g O t he r C omp r ehe n si v e In c om e ) , the Consolidated Statement of Changes in Equity and Consolidated Statement of Cash Flows for t h e y e a r end e d o n t ha t da t e , an d n o t e s t o t h e C o ns olida t e d Finan c ia l S t a t eme nt s , includin g a summary of material accounting policy information and other explanatory information (hereinafter referred to as the Consolidated Financial Statements)

In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of reports of the other auditors on separate financial statements of such subsidiaries, as were audited by the other aud i t o r s , t h e a f o r e sai d C o ns olida t e d Finan c ia l Statements give the information required by the C ompani e s A c t , 20 1 3 a s amend e d ( " t h e A c t " ) i n the manner so required and give a true and fair view in conformity with the Indian Accounting S t anda r d s p r e s cr ib e d unde r s e ct i o n 13 3 o f t h e Act read with the Companies (Indian Accounting S t anda r d s ) R ul e s , 20 1 5 , a s amend e d , ( In d A S ) an d other accounting principles generally accepted in India, of the consolidated state of affairs of the G r ou p a s a t 3 1 s t M a r c h , 202 5 , t h e C o ns olida t e d Profit and Consolidated Other comprehensive income, Consolidated changes in Equity and its Consolidated Cash Flows for the year ended on that date.

Basis for Opinion

We conducted our audit of the Consolidated Financial Statements in accordance with the Standards on Auditing (SAs) specified under s e ct i o n 1 4 3 ( 1 0 ) o f t h e A c t . O u r r e spo n sibil i t i e s under those Standards are further described in the Auditors Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group 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 Consolidated Financial Statements under the provisions of the Act and t h e r ul e s t he r eunde r , an d we ha v e f ul f ill e d ou r other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained along with the consideration of audit reports of the other auditors referred to in Other Matters paragraph below, are sufficient and appropriate to provide a basis for our audit opinion on the Consolidated Financial Statements.

Key Audit Matters

K e y A ud i t M a t t e r s ( K A M ) a r e t h o s e ma t t e r s t ha t , i n ou r p r o f e ss i ona l judgeme n t , w e r e o f m os t significance in our audit of the Consolidated Financial Statements of the current year. These matters were addressed in the context of our audit of the Consolidated Financial Statements a s a whole , an d i n f o r min g ou r opin i o n t he r eo n , and we do not provide a separate opinion on these matters. We have determined the matters described below to be the KAM to be communicated in our report.

We have fulfilled the responsibilities described in the Auditors responsibilities for the audit of the Consolidated Financial Statements section o f ou r r epo r t , includin g i n r ela t i o n t o t h e s e matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the Consolidated Financial Statements. The results of our audit procedures, including the procedures performed to address the matters below, provide the basis for our audit opinion on the accompanying Consolidated Financial Statements.

Revenue from Fixed Price Contracts:

Revenue from fixed price contracts, where the performance obligations are satisfied over time, has been recognized using the percentage of completion method and computed as per the input method based on the Companys estimate of contract costs.

Efforts or costs expended have been used to measure progress towards completion as there is a direct relationship between input and productivity.

The application of Ind AS 115 "Revenue from Contracts with Customers" involves Key judgements relating to (1) identification of distinct performance obligations (2) determination of transaction price of the said identified performance obligations

(3) allocation of transaction price to the said performance obligations (4) basis for recognition of revenue over a period.

Refer Note 28 to the Consolidated Financial Statements.

We have obtained understanding of the systems and processes implemented by the Company and tested the effectiveness of controls relating to recording and computing revenue and associated contract assets, unearned and deferred revenue balances.

Our audit approach consisted testing of the design and operating effectiveness of the internal controls and substantive testing as under:

Selected random samples of continuing and new contracts, and tested the operating effectiveness of the internal control, relating to identification of the distinct performance obligations and determination of transaction price. We performed procedures involving enquiry and observation, verification of evidence in respect of operation of these controls.

Assessed the IT environment in which the business systems operate and related information used in recording and disclosing revenue in accordance with the said Ind AS.

Selected a sample of continuing and new contracts and performed certain procedures.

Based on the above procedures performed, we did not identify any significant exceptions in the process implemented by the Company for recording and computing revenue.

Other Information

The Companys Management & Board of Directors are responsible for the preparation of the other information. The other information comprises the information included in the Companys annual report but does not include the Consolidated Financial Statements and our auditors report thereon. The Other Information is expected to be made available to us after the date of this auditors report.

Our opinion on the Consolidated 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 Consolidated Finan c ia l S t a t eme nt s , ou r r e spo n sibil i t y i s t o r e a d the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the Consolidated Financial

S t a t eme nt s , o r ou r kn o wl e dg e o b t ain e d i n t he audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material mis s t a t eme nt o f t hi s ot he r i n f o r ma t i o n , we a r e required to report that fact.

W he n we r e a d t h e A n n ua l R epo r t , i f we c onclud e t ha t t he r e i s a ma t e r ia l mis s t a t eme nt t he r ei n , we are required to communicate the matter to those charged with governance and take appropriate action as applicable under the relevant laws and regulations.

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

The Companys Management and Board of Directors are responsible for the preparation and presentation of these Consolidated Financial S t a t eme nt s , t ha t gi v e a t r u e an d f ai r vi ew o f t h e c o ns olida t e d f inan c ia l p o s i t i o n , c o ns olida t e d

financial performance including other comprehensive income, Consolidated Changes in Equity and Consolidated Cash Flows of the Group in conformity with the Indian Accounting S t anda r d s p r e s cr ib e d unde r s e ct i o n 13 3 o f t h e Act read with the Companies (Indian Accounting S t anda r d s ) R ul e s , 20 1 5 , a s amend e d an d ot he r accounting principles generally accepted in India. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection of the appropriate accounting software for ensuring compliance with applicable laws and regulations including those related to retention of audit logs; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate i n t e r na l f inan c ia l c o nt r ol s , t ha t w e r e ope r a t in g effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated Financial Statements that give a true and fair view and are free from material mis s t a t eme n t , wh et he r du e t o f r au d o r e r r o r , whi c h have been used for the purpose of preparation of the Consolidated Financial Statements by the Directors of the Holding Company, as aforesaid.

In preparing the Consolidated Financial S t a t eme nt s , t h e r e sp e ct i v e B oa r d o f Di r e c t o r s of the companies included in the Group are responsible for assessing the ability of each company 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 Group or to cease ope r a t i o n s , o r ha s n o r e ali s t i c al t e r na t i v e bu t t o do so.

The respective Board of Directors of the Companies included in the Group are also responsible for overseeing the financial reporting process of the Group.

Auditors Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Statements as a whole are free from ma t e r ia l mis s t a t eme n t , wh et he r du e t o f r au d

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 o r i n t h e agg r e ga t e , t h e y c oul d r e a s onabl y b e expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Statements.

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

Identify and assess the risks of material misstatement of the Consolidated Financial S t a t eme nt s , wh et he r du e t o f r au d o r e r r o r , 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, mis r ep r e se n t a t i o n s , o r t h e ov e rr id e o f internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the C ompani e s A c t , 20 1 3 , we a r e al s o r e spo n sibl e for expressing our opinion on whether the Holding Company, its subsidiaries which are companies incorporated in India, have adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

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

Conclude on the appropriateness of management and Board of Directors use of the going concern basis of accounting an d , bas e d o n t h e aud i t e viden c e o b t ain e d , whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group to continue

as a going concern. If we conclude that a ma t e r ia l un c e r t ai n t y e xi s t s , we a r e r e qui r e d to draw attention in our auditors report to the related disclosures in the Consolidated Financial Statements or, if such disclosures a r e inad e qua t e , t o mod i f y ou r opin i o n . O ur conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the Group to cease to continue as a going concern.

E v alua t e t h e ov e r al l p r e se n t a t i o n , s t r u c t u r e and content of the Consolidated Financial S t a t eme nt s , includin g t h e discl o su r e s , and whether the Consolidated Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.

Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the Consolidated Financial Statements. We are responsible for t h e di r e ct i o n , supe r vis i o n an d pe r f o r man c e of the audit of the financial statements of such entities included in the Consolidated Financial Statements of which we are the independent auditors. For the other entities included in the Consolidated Financial S t a t eme nt s , whi c h ha v e b e e n aud i t e d b y ot he r aud i t o r s , su c h ot he r aud i t o r s r emain r e spo n sibl e f o r t h e di r e ct i o n , supe r vis i o n and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company of which we are the independent auditors regarding, among ot he r ma t t e r s , t h e plann e d s c op e an d t imin g o f 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 relationships 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 Consolidated Financial Statements of the current period and are therefore the key audit matters. We describe these matters in our auditors report unless law or regulation precludes public disclosure about the matter or when, in e x t r emel y r a r e c i r c u ms t an ce s , we d e t e r mine 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.

Other Matters

a) The Consolidated Financial Statements include the financial statements of 17 su b sidia r i e s ( includ e s a Jo i nt V e n t u r e , whi c h became subsidiary with effect from 06 th December, 2024) whose financial statements

/ financial information reflect Groups share o f T o t a l A ss ets o f ?‚? 1, 3 1, 2 1 6 .6 6 lak h s a s a t 3 1 . 0 3 . 202 5 , G r ou p s sha r e o f T o t a l Re v e n u e o f ?‚? 5 2 ,9 0 1 .6 6 lak h s , G r ou p s sha r e o f t o t a l N et P r o f i t A f t e r T a x o f ?‚? 1 6, 0 4 1 lak h s an d T o t a l C omp r ehe n si v e In c om e o f ?‚? 1 6 , 1 7 4 . 2 3 lak h s and Groups share of Net Cash Outflows of

?‚? 1 , 1 9 3 .6 8 lak h s f o r t h e y e a r end e d o n t ha t da t e , as considered in the audited Consolidated Financial Statements. The consolidated financial results also include Groups share of net profit/(loss) after tax of ?‚? 523.85 lakhs, total comprehensive income of ?‚? 526.33 lak h s y e a r end e d 3 1 . 0 3 . 202 5 , i n r e sp e ct o f a joint venture (which became subsidiary w i th e f f e ct f r o m 0 6 . 1 2 . 20 2 4 ) T h e independe nt auditors reports on financial statements / financial information of these entities have been furnished to us and our opinion on the C o ns olida t e d Finan c ia l S t a t eme nt s , i n s o f a r as it relates to the amounts and disclosures includ e d i n r e sp e ct o f t h e s e e nt i t i e s , i s bas e d solely on the report of such auditors.

Of the aforesaid subsidiaries, 8 subsidiaries ( includ e s a Jo i nt V e n t u r e , whi c h b e c ame subsidiary with effect from 06 th December, 20 2 4 ) , a r e lo c a t e d ou t sid e Indi a wh o s e financial statements have been prepared in accordance with accounting principles generally accepted in their respective countries of incorporation. The Holding Companys management has converted the audited financial statements of these su b sidia r i e s c ompani e s an d j o i nt v e n t u r e s , from accounting principles generally

accepted in their respective countries to accounting principles generally accepted in India. These conversion adjustments made by the Companys management have been compiled and certified by the independent chartered accountants. Our opinion in so far as it relates to the amounts and disclosures of these subsidiary companies, located outside India is based on the report of other auditors and conversion adjustments prepared by management of the Holding Company and compiled by the independent chartered accountants.

b) The Consolidated Financial Statements include the financial statements of 23 su b sidia r i e s ( includ e s a Jo i nt V e n t u r e , whi c h became subsidiary with effect from 09 th March, 2025) whose financial statements / financial information reflect Groups share o f T o t a l A ss ets o f ?‚? 2 1, 3 7 0 . 2 5 lak h s a s a t 3 1 st March 2025, Groups share of Total Revenue o f ?‚? 1 1 , 09 9.0 5 lak h s , G r ou p s sha r e o f t o t a l N et P r o f i t A f t e r T a x o f ?‚? 1, 32 3 .1 3 lak h s an d T o t a l C omp r ehe n si v e In c om e o f ?‚? 1, 3 4 4 . 9 7 lak h s and Groups share of Net Cash Inflow of

?‚? 2 1 3 . 9 0 lak h s f o r t h e y e a r end e d o n t ha t da t e , as considered in the Consolidated Financial Statements. The financial statement of these subsidiaries have neither been audited by us nor by their respective auditors. These unaudited financial statements / financial information have been furnished to us by the Holding Companys management and our opinion on the Consolidated Financial Statements in so far as it relates to the amounts and disclosures included in respect o f t h e s e su b sidia r i e s an d j o i nt v e n t u r e s , is based solely on such board approved unaudited financial statements. In our opinion and according to the information and explanations given to us by the Board of Directors of the Holding Company, this financial statements/financial information are material to the Group.

Of the aforesaid subsidiaries and joint v e n t u r e s , 2 2 su b sidia r i e s ( includ e s a Jo i nt V e n t u r e , whi c h b e c am e su b sidia r y w i th effect from 09 th March, 2025) are located outside India whose financial information have been prepared in accordance with accounting principles generally accepted in their respective countries of incorporation. The Holding Companys management

has converted the financial statements o f t h e s e su b sidia r i e s e nt i t i e s , f r o m accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. These conversion adjustments made by the Companys management have been compiled and certified by the independent chartered accountants. Our opinion in so far as it relates to the amounts and disclosures of these companies, located outside India is based on the conversion adjustments prepared by management of the Holding Company and compiled by the independent chartered accountants.

Our opinion is not modified in respect of

above matters.

Report on Other Legal and Regulatory Requirements

As required by the Companies (Auditors Report) O r de r , 202 0 ( " t h e O r de r " / " C A R O " ) , issu e d b y t h e Central Government of India in terms of section 1 4 3 ( 1 1 ) o f t h e A c t , a cc o r din g t o i n f o r ma t i o n an d explanations provided to us, based on our audit and on consideration of the reports issued by the respective independent auditors of such group Companies incorporated in India, as noted in the Other Matter paragraph, we give in the Annexure B, a statement on the matters specified in paragraph 3(xxi) of the Order.

As r e qui r e d b y S e ct i o n 1 4 3 (3 ) o f t h e A c t , bas e d o n our audit and on consideration of reports of other auditors on separate financial statements and the other financial information of subsidiaries as noted in sub-paragraph (a) of Other Matters paragraph, we report that:

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 of the aforesaid Consolidated Financial Statements.

In our opinion, proper books of account as required by law relating to preparation of the aforesaid consolidated financial statements have been kept by the Company so far as it appears from our examination of those books and reports of the other auditors;

T h e C o ns olida t e d B alan c e Sh e e t , t he Consolidated Statement of Profit and Loss ( includin g O t he r C omp r ehe n si v e In c om e ) , Consolidated Statement of Changes in Equity

and Consolidated Statement of Cash Flows dealt with by this Report are in agreement with the books of account maintained for the purpose of preparation of the Consolidated Financial Statements;

In our opinion, the aforesaid Consolidated Financial Statements comply with the Ind A S n ot i f i e d unde r S e ct i o n 13 3 o f t h e A c t , r e a d with the Companies (Indian Accounting S t anda r d s ) R ul e s , 20 1 5 , a s amend e d ;

On the basis of the written representations received from the directors of the Holding C ompa n y a s o n 3 1 . 0 3 . 202 5 , an d t a k e n o n record by the Board of Directors of the Holding Company, and the report of the statutory auditors of the subsidiary companies incorporated in India, none of the directors of any such company is disqualified as on 3 1 . 0 3 . 202 5 f r o m bein g app o i n t e d a s a di r e c t o r o f t ha t c ompa n y i n t e rm s o f S e ct i o n 1 6 4 (2 ) o f the Act.

With respect to the adequacy of the internal financial controls with reference to financial statements of the Holding Company, subsidiary companies incorporated in India and the operating effectiveness of such c o nt r ol s , r e f e r t o ou r sepa r a t e R epo r t i n "Annexure A" which is based on the auditors reports on the Holding Company and its subsidiary companies incorporated in India. B as e d o n t h e s e r epo r t s , ou r r epo r t e xp r e ss e s an unmodified opinion on the existence and operating effectiveness of the Groups internal financial control with reference to Consolidated Financial Statements;

Inouropinionandtothebestofourinformation and according to the explanations given to us, the holding company has not paid any r e m une r a t i o n t o i ts di r e c t o r s , a cc o r dingl y r epo r t in g unde r t h e p ro vis i o n s o f s e ct i o n 1 9 7 of the Act is not required. In case of subsidiary companies, which are incorporated in India, the remuneration paid by the subsidiary company to its respective directors during the year is in compliance with the provisions o f S e ct i o n 1 9 7 o f A c t .

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 and based on the consideration of the reports of the other auditors on separate financial statement of subsidiaries as noted in the "Other Matter" paragraph:

The Holding Company and its subsidiary companies has disclosed the impact of any pending liigations on its financial position in the Consolidated Financial S t a t eme nts a s a t 3 1 s t M a r c h , 202 5 , Refer note no 36 to the Consolidated Financial Statements.

The Holding Company and its subsidiary companies included in the consolidation has recognised the expected credit loss on the loans as per the requirements of the Ind AS 109 Financial Instruments. As represented to us the group did not have any other long-term contracts including derivative contracts for which there were any material foreseeable losses.

There has been no delay in transferring amounts which is required to be transferred by the Holding Company and its subsidiaries which are incorporated in India to the Investors Education and Protection Fund.

a) The respective Managements of the Holding Company, its subsidiaries whose financial statements have been aud i t e d unde r t h e A c t , ha v e r ep r e se n t e d to us and the other auditors of such su b sidia r i e s r e sp e ct i v el y t ha t , t o t he best of their 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 or any of such subsidiaries to or in any ot he r pe rs o n ( s ) o r e nt i t y ( i e s ) , includin g f o r eig n e nt i t i e s ( " I n t e r m e dia r i e s " ) , w i th t h e unde rs t andin g , wh et he r r e c o r d e d i n w ri t in g o r ot he r wise , t ha t t he I n t e r m e dia r y shal l , wh et he r , di r e ct l y o r indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company or any of such subsidiaries ("Ultimate Beneficiaries") or provide any gua r a n t e e , s e c u ri t y o r t h e li k e o n behal f of the Ultimate Beneficiaries;

The respective Management of the Holding Company, its subsidiaries

whose financial statements have been audited under the Act have represented to us and the other auditors of such su b sidia r i e s r e sp e ct i v el y , t ha t , t o t h e best of their knowledge and belief, no funds, have been received by the Company, any of such subsidiaries from a n y pe rs o n ( s ) o r e nt i t y ( i e s ) , includin g f o r eig n e nt i t i e s ( " F undin g P a r t i e s " ) , w i th t h e unde rs t andin g , wh et he r r e c o r d e d i n w ri t in g o r ot he r wise , t ha t t h e H oldin g Company, any of such subsidiaries shal l , wh et he r , di r e ct l y o r indi r e ct l y , len d 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 gua r a n t e e , s e c u ri t y o r t h e li k e o n behal f of the Ultimate Beneficiaries;

Based on such audit procedures that have been considered reasonable and appropriate in the circumstances performed by us and those performed by the auditors of the subsidiaries whose financial statements have been audited unde r t h e A c t , n ot hin g ha s c om e t o ou r or other auditors notice that has caused us or the other auditors to believe that the representations under sub-clause 11

(h) (iv) (a) and 11 (h) (iv) (b) contain any material misstatement.

As s t a t e d i n N o t e 1 6 . 2 t o t h e C o ns olida t e d Finan c ia l S t a t eme nt s ,

The final dividend proposed in the previous year, and Interim dividend of current year declared paid by the Holding Company during the year is in a cc o r dan c e w i th S e ct i o n 1 2 3 o f t h e A c t , as applicable.

The Board of Directors of the Holding Company have proposed final dividend for the year which is subject to the approval of the members at the ensuing Annual General Meeting. The amount of dividend proposed is in accordance w i th s e ct i o n 1 2 3 o f t h e A c t , a s appli c able .

Based on our examination which included test checks, and based on the reports of the auditors of subsidiaries companies incorporated in India, the Holding Company, its subsidiary companies incorporated in India have used accounting software f o r mai n t ainin g i ts boo k s o f a cc ou n t , which have a feature of recording audit trail (edit log) facility and the same was operational throughout the year for all relevant transactions recorded in the respective software.

F u r t he r , du r in g t h e c ou r s e o f aud i t , we an d r e sp e ct i v e auditors of the above referred subsidiaries incorporated in India did not come across any instance of audit trail feature being tampered with.

A dd i t i onall y , i t ha s b e e n o b se r v e d t ha t t h e C ompa n y and subsidiaries incorporated in India has preserved the audit trail records in accordance with the statutory requirements prescribed for record retention.

For C K S P AND CO LLP

Chartered Accountants Fi r m R e g . N o . 1 3 1 2 28 W / W 1 00 0 4 4

Debmalya Maitra

Partner M. No. 053897

UDIN : 2 5 05 3 8 9 7 BMM K F Z 4 81 4

Place : Navi Mumbai D a t e : 1 3 / 0 5 / 202 5

Annexure A to the Independent Auditors report on the Consolidated Financial Statements of Aurionpro Solution Limited for the year ended 31 March 2025

( R e f e r r e d t o i n pa r ag r ap h 11 ( f ) unde r R epo r t o n O t he r L e ga l an d R e gula t o r y R e qui r eme nt s s e ct i o n o f ou r r epo r t to the members of Aurionpro Solutions Limited of even date.)

Report on the Internal Financial Controls with reference to aforesaid Consolidated Financial Statements under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (the Act)

In conjunction with our audit of the Consolidated Financial Statements of the Company as of an d f o r t h e y e a r end e d M a r c h 3 1 , 202 5 , we ha v e audited the internal financial controls reference to Consolidated Financial Statements of Aurionpro Solutions Limited (hereinafter referred to as "the Holding Company") which includes the internal financial controls over financial reporting of the Holding Company and its subsidiary companies (the Holding Company and its subsidiaries together referred to as "the Group") which are companies incorporated in India, as of that date.

Opinion

In our opinion, and to the best of our information and according to the explanations given to u s , t h e G r ou p, ha v e , i n al l ma t e r ia l r e sp e ct s , an adequate internal financial controls with reference to Consolidated Financial Statements and such internal financial controls with reference to Consolidated Financial Statements w e r e ope r a t in g e f f e ct i v el y a s a t M a r c h 3 1 , 202 5 , based on the internal financial controls with reference to Consolidated Financial Statements criteria established by the respective companies 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 ("the ICAI").

Managements Responsibility for Internal Financial Controls

The respective Board of Directors of the Holding Company, and its subsidiary companies, incorporated in India, are responsible for establishing and maintaining internal financial controls based on the internal control with reference to Consolidated Financial Statements criteria established by the respective companies considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the Guidance Note) issued by the Institute of Chartered Accountants of India (the ICAI). These responsibilities include the design, implementation and maintenance of internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to respective companys policies, the safeguarding of its ass et s , t h e p r e v e nt i o n an d d e t e ct i o n o f f r aud s and errors, the accuracy and completeness

of the accounting records, and the timely p r epa r a t i o n o f r eliabl e f inan c ia l i n f o r ma t i o n , a s required under the Act.

Auditors Responsibility

Our responsibility is to express an opinion on the internal financial controls with reference to Consolidated Financial Statements of the Holding Company and its subsidiary companies incorporated in India, based on our audit. We conducted our audit in accordance with the Guidance Note issued by ICAI and the Standards o n A ud i t in g , d e em e d t o b e p r e s cr ib e d unde r s e ct i o n 1 4 3 ( 1 0 ) o f t h e A c t , t o t h e e x t e nt appli c abl e to an audit of internal financial controls. 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 of internal financial controls with reference to Consolidated Financial Statements were 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 with reference to Consolidated Financial Statements and their operating effectiveness. Our audit of internal financial controls with reference to Consolidated Financial Statements included obtaining an understanding of internal financial controls with r e f e r en c e t o C o ns olida t e d Finan c ia l S t a t eme nt s , assessing the risk that a material weakness e xi s t s , an d t es t in g an d e v alua t in g t h e d e sig n and operating effectiveness of internal control based on the assessed risk. The procedures selected depen d o n t h e aud i t o r s judgme n t , includin g t h e assessment of the risks of material misstatement o f t h e C o ns olida t e d Finan c ia l S t a t eme nt s , whether due to fraud or error.

We believe that the audit evidence we have obtained and the audit evidence obtained by the ot he r aud i t o r s , i n t e rm s o f t hei r r epo r ts r e f e r r e d to in the Other Matters paragraph below, is sufficient and appropriate to provide a basis for our audit opinion on the internal financial controls system with reference to Consolidated Financial Statements of the Holding Company and its subsidiary companies, which are companies incorporated in India.

Meaning of Internal Financial Controls with reference to Consolidated Financial Statements

A companys internal financial control with reference to Consolidated Financial Statements is a process designed to provide reasonable

assurance regarding the reliability of financial reporting and the preparation of Consolidated Financial Statements for external purposes in accordance with generally accepted accounting principles. A companys internal financial control with reference to Consolidated Financial Statements includes those policies and procedures that-

pe r t ai n t o t h e mai n t enan c e o f r e c o r d s t ha t , i n r e a s onabl e d e t ai l , a cc u r a t el y an d f ai r l y reflect the transactions and dispositions of the assets of the company;

provide reasonable assurance that transactions are recorded as necessary to permit preparation of Consolidated Financial Statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

provide reasonable assurance regarding prevention or timely detection of unau t ho r i z e d a c quis i t i o n , use , o r disp o s i t i o n of the companys assets that could have a material effect on the consolidated financial statements.

Inherent Limitations of Internal Financial Controls with reference to Consolidated Financial Statements

Because of the inherent limitations of internal financial controls with reference to Consolidated Finan c ia l S t a t eme nt s , includin g t h e p o ssibil i t y of collusion or improper management override o f c o nt r ol s , ma t e r ia l mis s t a t eme nts du e t o e r r o r

or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls with reference to Consolidated Financial Statements to future periods are subject to the risk that the internal financial control with reference to Consolidated Financial Statements may become inadequate because of changes in c ond i t i o n s , o r t ha t t h e d e g r e e o f c omplian c e w i th the policies or procedures may deteriorate.

Other Matters

Our aforesaid reports under section 143(3)(i) of the Act on the adequacy and operating effectiveness of the internal financial controls with reference to the Consolidated Financial Statements in so far as it relates to its subsidiary companies, which are incorporated in India, is based on the corresponding report of the auditors of such subsidiary companies incorporated in India.

Our opinion is not modified in respect of

above matter.

For C K S P AND CO LLP

Chartered Accountants Fi r m R e g . N o . 1 3 1 2 28 W / W 1 00 0 4 4

Debmalya Maitra

Partner M. No. 053897

UDIN : 2 5 05 3 8 9 7 BMM K F Z 4 81 4

Place : Navi Mumbai D a t e : 1 3 / 0 5 / 202 5

Annexure B referred to in Paragraph 1 under the heading Report on Other Legal and Regulatory Requirements of our report of even date

In terms of the information and explanations sought by us and given by the Holding Company and the books of account and records examined by us in the normal course of audit and to the best of our knowledge and belief, and based on the consideration of reports of auditors in respect of subsidiaries, we state that the qualifications or adverse remarks by the respective auditors in their reports on Companies (Auditors Report) Order, 2020 of the companies included in the Consolidated Financial Statements as under:

Sr. No	Name	CIN	Nature of Relationship	Clause number of the CARO report which is qualified or is adverse
1	Lithasa Technologies Private Limited	U72300MH2013PTC362043	Subsidiary	Xvixvii
2	Intellvisions Solutions Private Limited	U72900MH2011PTC222917	Subsidiary	Xvixvii