C K K Retail Mart Ltd Auditor Reports

CtlAK II- KH) ACCOUNTANTS

601B V\ lat,Eipr(? /mm. Off W cstnn Express

Highway.MalaU Last. Munibii-IT.IrtiHj Eyaminaliwn Report on Restated Financial Statements

To,

I he Board of Directors

C K K Retail Mart Limited

(Formerly known asC K K Retail Mart Private Limited)

Aurus Chambers, B - 418. Near Mahindra l ower,

Mumbai City. Mumbai. Maharashtra, India. 400013

I. We have examined the attached restated financial information of C K K Retail Mart Limited (formerly known as C K K Retail Mart Pm ate Limited) (hereinafter referred to as "the company") comprising the restated statement of assets and liabilities as at March 31. 2025, March 31, 2024, and March 31, 2023, restated statement of profit and loss and restated cash flow statement for the financial year ended March 31, 2025. March 31, 2024, and March 31, 2023 and the summary statement of significant accounting policies and other explanatory information (collectively referred to as the "restated financial information" or "restated financial statements") annexed to this report and initiated by us for identification purposes. These Restated Financial Statements have been pie-pared by the management of the Company and approved by the board of directors at their meeting in connection with the proposed Initial Public Offering on LMKKGK Platform ("IPO" or "EMERGE IPO") of National Stock Exchange of India Limited ("NSE") of the company.

2. These restated summary statements have been prepared in accordance with the requirements of:

(i) Section 26 of Part I of Chapter III of Companies Act. 2013 (the "Act") read with Companies (Prospectus and Allotment of Securities) Rules 2014;

(ii) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations 2018 ("ICDR Regulations") and related amendments clarifications from time to time issued by the Securities and Exchange Board of India ("SEBI"),

(ii) The Guidance Note on Reports in Company Prospectuses (Revised 2t)l9) issued by the Institute of Chartered Accountants of India ("Guidance Note*)

3. The Companys Board of Directors is responsible for the preparation of t)>e Restated Financial Statements for inclusion in the Draft Red Herring Prospectus- Red Herring Prospectus Prospectus (Offer Document") to be filed with Securities and Exchange Board of India ("SEBI"), NSE and Registrar of Companies (Mumbai) in connection with the proposed IPO. Ihc Restated Financial Statements has-e been prepared by the management of the Company on the basis of preparation stated in Annexure IV to die Restated financial Statements flic responsibility of the board of directors of the Company includes designing, implementing and maintaining adequate internal control relevant to the preparation and presentation of the Restated financial Statements. The board of directors arc also responsible tor identifying and ensuring that the Company complies with the Act, ICDR Regulations and the Guidance Note

4 We have examined such Restated Financial Statements taking into consideration:

(i) The terms of reference and terms of our engagement letter requesting us to carry out the assignment, in connection with the proposed EMERGE IPO:

(ii) The Guidance Note also requires that wc comply with the ethical requirements ofthe Code of Ethics issued by the ICAI;

(hr) The requirements of Section 26 of tlse Act and the ICDR Regulations. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the Agt. the ICDR Regulations and the Guidance Note incormevtion with the IPO. C ) ^

a) have been prepared after incorporating adjustments for the changes in accounting policies, material errors and regrouping/reclassifications retrospectively in financial year ended March 31, 2025, year ended March 31, 2024, and year ended March 31, 2023.

b) do not require any adjustment for modification as there is no modification in the underlying audit reports;

c) have no extra-ordinary items that need to be disclosed separately in the accounts and requiring adjustments.

d) have been prepared in accordance with the Act. ICDR Regulations and Guidance Note.

8. In accordance with the requirements of the Act including the rules made there under. ICDR Regulations. Guidance Note and engagement letter, we report that:

(i) The "Restated statement of asset and liabilities" of the Company for the financial year ended March 31,2025. March 31, 2024 and March 31, 2023 examined by us as set out in Annexure I to this report read with significant accounting policies in Annexure IV has been arrived at after making such adjustments and re-groupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to the restated summary statements to this report.

(ii) The "Restated statement of profit and loss" of the Company for the financial year ended March 31, 2025, March 31, 2024 and March 31, 2023 examined by us. as set out in Annexure II to this report read with significant accounting policies in Annexure IV has been arrived at after making such adjustments and re-groupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to the restated summary statements to this report.

(iii) The "Restated statement of cash flows" of the Company for the financial year ended March 31, 2025. March 31, 2024 and March 31, 2023 examined by us, as set out in Annexure III to this report read witli significant accounting policies in Annexure IV has been arrived at after making such adjustments and re-groupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to restated summary statements to this report.

9. We have also examined the following other financial information relating to the Company prepared by the management and as approved by the board of directors of the Company and annexed to this reporting relating to the Company tor the financial y ear ended March 31, 2025. March 31, 2024 and March 31, 2023 proposed to be included in the Offer Document.

in writing

Chartered Accountants

Place: Mumbai

Date: September 04, 2025

UDIN: 25129593 BMIKNC5167.