BharatRohan Airborne Innovations Ltd Auditor Reports

To,

The Board of Directors,

Bharatrohan Airborne Innovations Limited

("Formerly known as Bharatrohan Airborne Innovations Private limited")

4^th Floor B117

DDA sheds, Okhla industrial area Phase-1,

South Delhi, New Delhi Delhi, India-110020

DearSirs,

1. We Keyur shah and Associates, Chartered Accountants, have examined attached Restated Consolidated/Standalone Summary Statements of Bharatrohan Airborne Innovations Limited (Formerly known as Bharatrohan Airborne Innovations Private limited) (hereinafter referred as "the Company") and its subsidiaries (the Company and its subsidiaries together referred to as the "Group") comprising the Restated Consolidated/Standalone Summary Statement of Assets and Liabilities as at March 31^st , 2025, March 31^st , 2024 and March 31^st , 2023. the Restated Consolidated/Standalone Summary Statements of Profit and Loss, the Restated. Consolidated/Standalone Summary Cash Flow Statements for financial year ended on March 31^st, 2025, March 31^st, 2024, March 31^st, 2023. the Summary statement of Significant Accounting Policies and other explanatory Information (collectively, the "Restated Consolidated/Standalone Summary Statements) annexed to this report for the purpose of inclusion in the Draft Red Herring Prospectus ("DRHP"), Red Herring Prospectus ("RHP") and Prospectus (DRHP, RHP and Prospectus collectively referred to as‘"Offer Documents"), prepared by the Company in connection with its proposed Initial Public Offer of equity shares ("Offer"). The Restated Consolidated/Standalone Summary Statements, has been approved by the board of directors of the Company (the "Board of Directors") at their meeting held on July 9, 2025 and have been prepared by the Company in accordance with the requirements of:

a) The Sub-section (1) of Section 26 of Part I of Chapter III of the Companies Act, 2013 (the "Act");

b) The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended (the "SEBI ICDR Regulations"); and

c) The Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the Institute Chartered Accountants of India (" ICAI"), as amended from time to time (the "Guidance Note").

2. The Companys Board of Directors are responsible for the preparation of Restated Consolidated/Standalone Summary Statements forthe purpose of inclusion in the Offer Documents to be filed with the SME platform of BSE limited ("BSE SME") ("the Stock Exchange") and Registrar of Companies, Delhi in connection with the Issue. The Restated Consolidated/Standalone Summary Statements have been prepared by the management of the Company in accordance with the basis of preparation stated in Note 2 to Annexure IV of the Restated Consolidated/Standalone Summary Statements. The Board of Directors of the Company is responsible for designing, implementing and maintaining adequate internal control relevant to the preparation and presentation of the Restated Consolidated/Standalone Summary Statements. The respective Board of Directors are also responsible for identifying and ensuring that the Group complies with the Act, ICDR Regulations and

the Guidance Note. .