BLB Ltd Auditor Reports

To the Members of BLB Limited

Repot on the Audit of the Financial Statements

Opinion

We have audited the accompanying financial statements of BLB Limited (“the Company”), which compise the Balance Sheet as at 31st March 2025, the Statement of Profit and Loss (including the statement of Other Comprehensive Income), the Statement of Cash Flows and Statement of Changes in Equity for the year then ended, and a summaDy of mateDial accounting policies and other explanatocy infocmation (hereinafter refeDred to as “the financial statements”).

In our opinion and to the best of our infocmation and according to the explanations given to us, the aforesaid financial statements give the infocmation required by the Companies Act, 2013 in the manner so required and give a tTue and fair view in confocmity with the Indian Accounting Standards prescCibed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (“Ind AS”) and other accounting pinciples generally accepted in India, of the state of affairs of the Company as at March 31, 2025, its profit and total comprehensive income, changes in equity 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 specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are futher descibed in the Auditocs Responsibilities for the Audit of the Financial Statements section of our repot. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chattered Accountants of India together with the ethical requirements that are relevant to our audit of the 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 appropiate to provide a basis for our audit opinion on the financial statements.

Key Audit Matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial statements of the curent peiod. These matters were addressed in the context of our audit of the financial statements as a whole, and in focming our opinion thereon, and we do not provide a separate opinion on these matters.

We have deteDmined the matters descibed below to be the key audit matters to be communicated in our repot.

Infocmation Other than the Financial Statements and Auditocs Repot Thereon

The Companys Board of Directors is responsible for the preparation of the other infocmation. The other infocmation compises the infocmation included in the Management Discussion and Analysis, Boards Repot including Annexures to Boards Repot, Business Responsibility Repot, Corporate Govenance and Shareholdes Infocmation, but does not include the financial statements and our auditocs repot thereon.

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

In connection with our audit of the financial statements, our responsibility is to read the other infocmation and, in doing so, consider whether the other infocmation is mateDially inconsistent with the financial statements or our knowledge obtained duing the course of our audit or othewise appears to be mateDially misstated.

If, based on the work we have pefocmed, we conclude that there is a mateDial misstatement of this other infocmation, we are required to repot that fact. We have nothing to repot in this regard.

Managements Responsibility for the Financial Statements

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 financial statements that give a tTue and fair view of the financial position, financial pefocmance, changes in equity and cash flows of the Company in accordance with the accounting pcinciples 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 i regulacities; selection and application of appropiate accounting policies; making judgments and estimates that are reasonable and pudent; and design, implementation and maintenance of adequate inteDnal financial controls, that were operating effectively for ensuing the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a tTue and fair view and are free from mateDial misstatement, whether due to fraud or eDror.

In prepaing the financial statements, management is responsible for assessing the Companys ability to continue as a going conce?n, disclosing, as applicable, matters related to going conce?n and using the going conce?n basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alteDnative but to do so.

The Board of Directors is also responsible for overseeing the Companys financial repoting process.

Auditocs Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from mateDial misstatement, whether due to fraud or eDror, and to issue an auditocs repot that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Standards on Auditing will always detect a mateial misstatement when it exists. Misstatements can auise from fraud or ecror and are considered mateDial 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 pat of an audit in accordance with Standards on Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the isks of mateDial misstatement of the financial statements, whether due to fraud or eDror, design and pefocm audit procedures responsive to those isks, and obtain audit evidence that is sufficient and appropiate to provide a basis for our opinion. The isk of not detecting a mateDial misstatement resulting from fraud is higher than for one resulting from eDror, as fraud may involve collusion, forgey, intentional omissions, misrepresentations, or the oveDide of inteDnal control.

Obtain an understanding of inteDnal control relevant to the audit in order to design audit procedures that are appropiate in the circumstances. Under section 143(3)(I) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the Company has adequate inteDnal financial controls system in place and the operating effectiveness of such controls.

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

Conclude on the appropiateness of managements use of the going conce?n basis of accounting and, based on the audit evidence obtained, whether a mateDial uncetainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going conce?n. If we conclude that a mateDial uncetainty exists, we are required to draw attention in our auditocs repot 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 auditocs repot. However, future events or conditions may cause the Company to cease to continue as a going conce?n.

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

We communicated with those charged with goveDnance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in inteDnal control that we identify duing our audit.

We also provide those charged with goveDnance 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 goveDnance, we deteDmine those matters that were of most significance in the audit of the financial statements of the curent peiod and are therefore the key audit matters. We descibe these matters in our auditocs repot unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we deteDmine that a matter should not be communicated in our repot because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Matter

The financial statements of the Company for the year ended 31st March 2024, included in the accompanied financial statements, have been audited by the predecessor auditor who has expressed an unmodified opinion on those statements on 24th May 2024.

Repot on Other Legal and Regulatocy Requirements

1. As required by the Companies (Auditocs Repot) Order, 2020 (“the Orde”), issued by the Central GoveDnment of India in teDms 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.

2. Fucther to our comments in Annexure A, as required by Section 143(3) of the Act, we repot that:

(a) We have sought and obtained all the infocmation and explanations which to the best of our knowledge and belief were necessaDy 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 including Other Comprehensive Income, Statement of Changes in Equity and the Statement of Cash Flows dealt with by this Repot are in agreement with the books of account.

(d) In our opinion, the aforesaid financial statements comply with the Ind AS specified under Section 133 of the Act.

(e) On the basis of the w itten representations received from the directors as on 31st March, 2025 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2025 from being appointed as a director in teDms of Section 164 (2) of the Act.

(f) With respect to the adequacy of the inteDnal financial controls over financial repoting of the Company and the operating effectiveness of such controls, refer to our separate Repot in “Annexure B”.

(g) In our opinion and to the best of our infocmation and according to the explanations given to us, the remuneration paid/payable by the Company to its directors duing the year ended 31st March, 2025 is within the limits prescCibed under the provisions of Section 197 of the Act read with Schedule V and the ules made thereunder.

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

I. The Company has disclosed the impact of pending litigations as at 31st March 2025 on its financial position in its financial statements;

ii. The Company has made provision, as required under the applicable law or accounting standards, for mateDial foreseeable losses, if any, on long-teDm contracts including deivative contracts; and

iii. The Company was not required to transfer any amount to the Investor Education and Protection Fund duing the year.

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 borowed 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 (“InteDmediaDies”), with the understanding, whether recorded in w iting or othewise, that the InteDmediaDy shall:

i) 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 Beneficiaeies”) or

ii) provide any guarantee, secuity or the like on behalf of the Ultimate Beneficiaeies;

(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 Paties”), with the understanding, whether recorded in w iting or othewise, that the Company shall:

i) whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Paty (“Ultimate Beneficiaeies”) or

ii) provide any guarantee, secuity or the like on behalf of the Ultimate Beneficiaeies; and

(c) Based on such audit procedures that were considered reasonable and appropiate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (a) and (b) contain any mateDial misstatement.

v. The Company has not declared/paid any dividend duing the year and subsequent to the year-end.

vi. Based on our examination which included test checks, the Company has used an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all relevant transactions recorded in the software. Fucther, duing the course of our audit we did not come across any instance of audit trail feature being tampered with and the management has represented that the audit trail feature cannot be disabled and the Company has preseCved the Audit trail as per the statutocy requirements for records retention.

For M/s. RAM RATTAN & ASSOCIATES, CHARTERED ACCOUNTANTS

(FRN: 004472N)

(VAIBHAV SINGHAL) PARTNER

M. No. 0525749 Place: New Delhi. Dated: 20th May, 2025 UDIN: 25525749BMNTTT7438

ANNEXURE A TO THE INDEPENDENT AUDITORS REPORT

(RefeDred to in paragraph 1 under Repot on Other Legal and Regulatocy Requirements section of our repot to the Members of BLB Limited of even date) we repot that:

(i) (a) (A) The Company has maintained proper records showing full paticulars including quantitative details and situation of propety, plant and equipment.

(B) The Company has maintained proper records showing full paticulars of intangible assets.

(b) The Propety, Plant and Equipment have been physically veDified by the Management at reasonable inteDvals. According to the infocmation and explanations given to us, no mateDial discrepancies were noticed on such veDification.

(c) According to the infocmation and explanations given to us and based on the examination of the records of the Company, the title deeds of all the immovable propeties (other than propeties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) disclosed in the financial statements are held in the name of the Company.

>(d) The Company has not revalued its Propety, Plant and Equipment (including Right of use assets) or intangible assets duing the year ended 31st March 2025.

(e) According to the infocmation and explanations given to us, neither any proceedings were initiated nor are pending against the Company for holding any benami propety under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and ules made thereunder.

(ii) (a) As explained to us, the Companys business involves inventocies of Shares, Secuities and Mutual

Funds held as stock-in-trade and the same have been veDified by the management with demat accounts maintained with depositocies and with the custodians at reasonable inteDvals on a regular basis. The Company is maintaining proper records of inventocies and as explained to us, no discrepancies were noticed on veDification of stocks and book records.

(b) Duing the year, the Company has been sanctioned working capital limits in excess of Rs. Five crores in aggregate both for non-fund and fund based facilities from banks on the basis of secuity of curent assets and fixed deposits of the Company. The management has infocmed that as per the bank sanction letter, the Company was not required to file any qua!terly retuTns /statements with such bank.

(iii) Duing the year, the Company has not made any fresh investments, not provided any guarantee or secuity or granted any loans or advances in the nature of loans, secured or unsecured, to companies, fims, Limited Liability Patnerships or any other paties. Accordingly, the requirement to repot on clause 3(iii) of the Order is not applicable to the Company.

(iv) According to the infocmation and explanations given to us, the Company has not entered into any transactions covered under Sections 185 and 186 of the Companies Act 2013. As such, repoting under clause 3(iv) of the Order is not applicable to the Company.

(v) According to the infocmation and explanations given to us, the Company has neither accepted any deposits nor there is any amount which has been considered as deemed deposit within the meaning of Sections 73 to 76 of the Companies Act and the ules made thereunder, to the extent applicable. As such, repoting under clause 3(v) of the Order is not applicable to the Company.

(vi) The Central GoveDnment has not prescCibed the maintenance of cost records under section 148(1) of the Companies Act, 2013 for any of the activities rendered by the Company. Accordingly, the requirement to repot on clause 3(vi) of the Order is not applicable to the Company.

(vii) (a) The Company is regular in depositing with appropiate authoities, undisputed statutocy dues including Goods and Sevices Tax, Provident Fund, Employees State Insurance, Income-Tax, Cess and any other statutocy dues. As infocmed, the provisions of sales Tax, duty of customs, duty of excise and value added tax are curently not applicable to the Company. According to the infocmation and explanation given to us and based on audit procedures pefocmed by us, no undisputed amounts of statutocy dues were in aurears as at 31.03.2025 for a peiod of more than six months from the date they became payable.

(b) According to the records and infocmation and explanations given to us, there are no statutocy dues refeDred to in sub-clause (a) that have not been deposited with the appropiate authoities on account of disputes.

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

(ix) a) The Company has not defaulted in repayment of loans or other borowings or in the payment of interest thereon to any lender duing the year.

b) The Company has not been declared as a wilful defaulter by any bank or financial institution or goveDnment or any goveDnment authoity duing the year.

c) The Company did not take any teDm loans duing the year. Accordingly, the requirement to repot on clause 3(ix)(C) of the Order is not applicable to the Company.

d) On an overall examination of the financial statements of the Company, no funds raised on shott-teDm basis have been used for long-teDm purposes duing the year by the Company.

e) The Company does not have any subsidiay, associate or joint venture. Accordingly, the requirement to repot on clause 3(ix)(e) of the Order is not applicable to the Company.

f) The Company does not have any subsidiay, associate or joint venture. Accordingly, the requirement to repot on Clause 3(ix)(f) of the Order is not applicable to the Company.

(x) (a) According to the infocmation and explanations given to us, the Company has not raised moneys by way of initial public offer or futher public offer (including debt instuments) duing the year and as such, the requirement to repot on clause 3(x)(a) of the Order is not applicable to the Company.

(b) The Company has not made any preferential allotment or pivate placement of shares/fully or patially or optionally conveDtible debentures duing the year under audit and as such, the requirement to repot on clause 3(x)(b) of the Order is not applicable to the Company.

(xi) (a) According to the infocmation and explanations given to us, no fraud by the Company or on the Company has been noticed or repoted duing the year.

(b) Duing the year, no repot under sub-section (12) of Section 143 of the Companies Act, 2013 has been filed by secretaTial auditor or by us in Focm ADT-4 as prescCibed under Rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central GoveDnment.

(c) As represented to us by the management, there are no whistle blower complaints received by the Company duing the year.

(xii) According to the infocmation and explanations given to us, the Company is not a Nidhi Company as per the provisions of the Companies Act, 2013 and as such the requirement to repot on clauses 3(xii)(a), (b) and (c) of the Order is not applicable to the Company.

(xiii) According to the infocmation and explanations given to us and based on our examination of the records, all the transactions with its related paties are in compliance with sections 177 and 188 of the Companies Act, 2013 where applicable and the details of related paty transactions have been disclosed in the financial statements as required by the applicable accounting standards.

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

(b) The inteDnal audit repots of the Company issued till the date of the audit repot, for the peiod under audit have been considered by us.

(xv) In our opinion and according to the infocmation and explanations given to us, the Company has not entered into non-cash transactions with its directors or persons connected with its directors and as such requirement to repot on clause 3(xv) of the Order is not applicable to the Company.

(xvi) (a) In our opinion and according to the infocmation and explanations provided to us, the provisions of Section 45-IA of the ReseCve Bank of India Act, 1934 (2 of 1934) are not applicable to the Company. As such, the requirement to repot on clause (xvi)(a) of the Order is not applicable to the Company.

(b) The Company has not conducted any Non-Banking Financial or Housing Finance activities without a valid Cetificate of Registration (CoR) from the ReseCve Bank of India as per the ReseCve Bank of India Act, 1934;

(c) The Company is not a Core Investment Company (CIC) as defined in the regulations made by the ReseCve Bank of India. As such, the requirement to repot on clause 3(xvi) of the Order is not applicable to the Company.

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

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

(xviii) The statutocy auditors have resigned duing the year due to mandatocy rotation as per section 139(2) of the Companies Act. However, we have taken into consideration the issues, objections or conce?ns raised by the outgoing auditors.

(xix) On the basis of the financial ratios, ageing and expected dates of realisation of financial assets and payment of financial liabilities, other infocmation accompanying the financial statements, our knowledge of the Board of Directors and management plans and based on our examination of the evidence suppoting the assumptions, nothing has come to our attention, which causes us to believe that any mateDial uncetainty exists as on the date of the audit repot that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a peiod 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 futher state that our repoting is based on the facts up to the date of the audit repot and we neither give any guarantee nor any assurance that all liabilities falling due within a peiod of one year from the balance sheet date, will get discharged by the Company as and when they fall due.

(xx) (a) There is no unspent amount towards Corporate Social Responsibility (“CSR”) on other than ongoing projects requiing a transfer to a Fund specified in Schedule VII to the Companies Act, 2013 in compliance with second proviso to sub-section (5) of Section 135 of the said Act. Accordingly, repoting under Clause 3(xx)(a) of the Order is not applicable for the year.

(b) According to the infocmation and explanations given to us, there were no ongoing CSR projects duing the year. Accordingly, repoting under Clause3(xx)(b) of the Order is not applicable for the year.

For M/s. RAM RATTAN & ASSOCIATES, CHARTERED ACCOUNTANTS

(FRN: 004472N)

(VAIBHAV SINGHAL) PARTNER

M. No. 0525749 Place: New Delhi. Dated: 20th May, 2025

UDIN: 25525749BMNTTT7438

ANNEXURE B TO THE INDEPENDENT AUDITORS REPORT

(RefeDred to in paragraph 2(f) under Repot on Other Legal and Regulatocy Requirements section of our repot to the Members of BLB Limited of even date)

Repot on the InteDnal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)

We have audited the inteDnal financial controls over financial repoting of BLB Limited (“the Company”) as at 31st March 2025 in conjunction with our audit of the financial statements of the Company for the year ended on that date.

1. Managements Responsibility for InteDnal Financial Controls

The Companys management is responsible for establishing and maintaining inteDnal financial controls based on the inteDnal control over financial repoting citeDia established by the Company consideCing the essential components of inteDnal control stated in the Guidance Note on Audit of InteDnal Financial Controls Over Financial Repoting issued by the Institute of Chattered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate inteDnal financial controls that were operating effectively for ensuing 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 eDrors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial infocmation, as required under the Companies Act, 2013.

2. Auditors Responsibility

Our responsibility is to express an opinion on the Companys inteDnal financial controls over financial repoting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of InteDnal Financial Controls Over Financial Repoting (the “Guidance Note”) issued by the Institute of Chattered Accountants of India and the Standards on Auditing prescCibed under Section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of inteDnal financial controls. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and pefocm the audit to obtain reasonable assurance about whether adequate inteDnal financial controls over financial repoting was established and maintained and if such controls operated effectively in all mateDial respects. Our audit involves pefocming procedures to obtain audit evidence about the adequacy of the inteDnal financial controls system over financial repoting and their operating effectiveness. Our audit of inteDnal financial controls over financial repoting included obtaining an understanding of inteDnal financial controls over financial repoting, assessing the isk that a mateDial weakness exists, and testing and evaluating the design and operating effectiveness of inteDnal control based on the assessed isk. The procedures selected depend on the auditocs judgement, including the assessment of the isks of mateDial misstatement of the financial statements, whether due to fraud or eDror. We believe that the audit evidence we have obtained is sufficient and appropiate to provide a basis for our audit opinion on the Companys inteDnal financial controls system over financial repoting.

3. Meaning of InteDnal Financial Controls Over Financial Repoting

A Companys inteDnal financial control over financial repoting is a process designed to provide reasonable assurance regarding the reliability of financial repoting and the preparation of financial statements for exteDnal purposes in accordance with generally accepted accounting pinciples. A

Companys inteDnal financial control over financial repoting includes those policies and procedures that i) petain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;

ii) provide reasonable assurance that transactions are recorded as necessaDy to pemit preparation of financial statements in accordance with generally accepted accounting pinciples, and that receipts and expenditures of the Company are being made only in accordance with authoisations of management and directors of the Company; and

iii) provide reasonable assurance regarding prevention or timely detection of unauthoised acquisition, use, or disposition of the Companys assets that could have a mateDial effect on the financial statements.

4. Inherent Limitations of InteDnal Financial Controls Over Financial Repoting

Because of the inherent limitations of inteDnal financial controls over financial repoting, including the possibility of collusion or improper management oveDide of controls, mateDial misstatements due to eDror or fraud may occur and not be detected. Also, projections of any evaluation of the inteDnal financial controls over financial repoting to future peiods are subject to the isk that the inteDnal financial control over financial repoting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteDiorate.

5. Opinion

In our opinion, to the best of our infocmation and according to the explanations given to us, the Company has, in all mateDial respects, an adequate inteDnal financial controls system over financial repoting and such inteDnal financial controls over financial repoting were operating effectively as at March 31, 2025, based on the inteDnal control over financial repoting citeDia established by the Company consideCing the essential components of inteDnal control stated in the Guidance Note on Audit of InteDnal Financial Controls Over Financial Repoting issued by the Institute of Chattered Accountants of India.

For M/s. RAM RATTAN & ASSOCIATES, CHARTERED ACCOUNTANTS

(FRN: 004472N)

(VAIBHAV SINGHAL) PARTNER

M. No. 0525749 Place: New Delhi. Dated: 20th May, 2025

UDIN: 25525749BMNTTT7438