Chatterbox Technologies Ltd Auditor Reports

INDEPENDENT AUDITORS EXAMINATION REPORT ON RESTATED FINANCIAL INFORMATION OF M/S CHATTERBOX TECHNOLOGIES LIMITED

To,

The Board of Directors

Chatterbox Technologies Limited

Unit No. 101 VIP Plaza Cooperative Premises Society Ltd,

Andheri New Link Road, Opp Infinity Mall Behind Crystal Plaza,

Andheri, Mumbai - 400053, Maharashtra, India.

Dear Sir/ Maam,

1. We have examined the attached Restated Financial Information of Chatterbox Technologies Limited (hereinafter referred as “the Company” or the “Issuer”) comprising the Restated Statement of Assets and Liabilities of the Company as at March 31, 2025, March 31, 2024 and March 31, 2023, the Restated Statements of Profit and Loss of the company, the Restated Cash Flow Statement of the company for the year ended on March 31, 2025, March 31, 2024 and March 31, 2023, the Statement of Significant Accounting Policies adopted by the company and notes to the restated financial information (collectively hereinafter referred as “Restated Financial Statement” or “Restated Financial Information”), as approved by the Board of Directors of the Company at their meeting held on September 03, 2025 for the purpose of inclusion in the Offer Document prepared by the Company in connection with its proposed SME Initial Public Offer of equity shares (“SME IPO”) at SME Platform of BSE Limited ("BSE SME”).

2. These restated Statement have been prepared in terms of the requirements of:

a) Section 26 of Part I of Chapter III of the Companies Act, 2013 (the “Act");

b) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended ("ICDR Regulations"); and

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

d) The terms of reference and terms of our engagement agreed upon with you in accordance with our engagement letter in connection with the proposed IPO of equity shares of the Issuer; and

e) Concepts of test checks and materiality to obtain reasonable assurance based on verification of evidence supporting the Restated Financial Information;

3. The Companys Board of Directors is responsible for the preparation of the Restated Financial Information for

the purpose of inclusion in the Offer Document to be filed with Securities and Exchange Board of India (“SEBI”), the relevant Stock Exchange (“BSE SME”) and Registrar of Companies (“ROC”), Mumbai in connection with the proposed SME IPO. The Restated Financial Information of the company have been extracted and prepared by the management of the Company on the basis of preparation stated in Annexure IV to the Restated Financial Information. The Board of Directors of the Company responsibility includes designing, implementing and maintaining adequate internal control relevant to the preparation and presentation of the Restated Financial Information. The Board of Directors are also responsible for identifying and ensuring that the Company complies with the Act, ICDR Regulations and the Guidance Note.

4. This Restated Financial Information have been compiled by the management from:

a) Audited financial statements of the Company as at and for the year ended March 31, 2025, March 31, 2024 and March 31, 2023, prepared in accordance with the Accounting Standards (“Indian GAAP”) which have been approved by the Board of Directors at their meeting held 3^rd September, 2025, 29^th September, 2024 and 29^th May, 2023 respectively.

5. For the purpose of our examination, we have relied on:

a) Auditors Report issued by us dated 3^rd September, 2025 and 29^th September, 2024 on the financial statements of the company as at and for the year ended March 31, 2025 and March 31, 2024 respectively and auditors report dated 29^th May 2023 by M/s Kalyaniwalla and Mistry LLP, Chartered Accountants on the financial statements of the company as at and for the year ended March 31, 2023, as referred in Paragraph 5(a) above.

Reliance has been placed on the restated statement of assets and liabilities and the restated statements of profit and loss and cash flow statements, the Statement of Significant Accounting Policies adopted by the company and notes to the restated financial information (collectively hereinafter referred as “Restated Financial Statement” or “Restated Financial Information”) examined by us for the said years.

6. Based on our examination and according to the information and explanations given to us, we report that:

a) The “Restated Statement of Assets and Liabilities” as set out in Annexure I to this report, of the Company as at and for year ended on March 31, 2025, March 31, 2024 and March 31, 2023 are prepared by the Company and approved by the Board of Directors. These Restated Statement of Assets and Liabilities have been arrived at after making such adjustments and regroupings to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure IV & V to this Report.

b) The “Restated Statement of Profit and Loss” as set out in Annexure II to this report, of the Company as at and for the year ended March 31, 2025, March 31, 2024 and March 31, 2023 are prepared by the Company and approved by the Board of Directors. These Restated Statement of Profit and Loss have been arrived at after making such adjustments and regroupings to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure IV & V to this Report.

c) The “Restated Statement of Cash Flow” as set out in Annexure III to this report, of the Company as at and for the year ended March 31, 2025, March 31, 2024 and March 31, 2023 are prepared by the Company and approved by the Board of Directors. These Restated Statement of Cash Flow have been arrived at after making such adjustments and regroupings to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure IV & V to this Report.

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

e) The Restated Statements have been made after incorporating adjustments for prior period and other material amounts in the respective financial years to which they relate, if any and there are no qualifications which require adjustments;

f) Extra-ordinary items that need to be disclosed separately in the accounts has been disclosed wherever required;

g) There were no qualifications in the Audit Reports issued by the Statutory Auditors as at and for the year ended March 31, 2025, March 31, 2024 and March 31, 2023.

h) Profits and losses have been arrived at after charging all expenses including depreciation and after making such adjustments/restatements and regroupings as in our opinion are appropriate and are to be read in accordance with the Significant Accounting Polices and Notes to Accounts as set out in Annexure IV & V to this report;

i) Adjustments in Restated Statements have been made in accordance with the correct accounting policies, which includes the impact of adjustments for Deferred Tax Assets/Liabilities made basis in the Restated Statements;

j) The company has not proposed any dividend in past effective for the said period.

7. We have also examined the other financial information relating to the Company included in Annexure V of the Restated Financial Information prepared by the Management and as approved by the Board of Directors of the Company and annexed to this report relating to the Company as at and for the year ended March 31, 2025, March 31, 2024 and March 31, 2023 proposed to be included in the Offer Document.

8. We, M/s Joy Mukherjee and Associates, Chartered Accountants have been subjected to the peer review process of the Institute of Chartered Accountants of India (“ICAI”) and hold a valid peer review certificate issued by the “Peer Review Board” of the ICAI which is valid till June 30, 2026.

9. The Restated Financial Information do not reflect the effects of events that occurred subsequent to the respective dates of the reports on the audited financial statements mentioned in paragraph 4 above.

10. This report should not in any way be construed as a reissuance or re-dating of any of the previous audit reports issued by the Auditor, nor should this report be construed as a new opinion on any of the financial statements referred to herein.

11. We have no responsibility to update our report for events and circumstances occurring after the date of the report.

12. Our report is intended solely for use of the Board of Directors for inclusion in the Offer Document to be filed with Securities and Exchange Board of India (“SEBI”), the relevant stock exchange (“NSE Emerge”) and Registrar of Companies (“ROC”) in connection with the proposed SME IPO. Our report should not be used, referred to, or distributed for any other purpose except with our prior consent in writing. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this report is shown or into whose hands it may come without our prior consent in writing.

For Joy Mukherjee and Associates,

Chartered Accountants Firm Registration No.: 006792C

Sd/-

Joy Mukherjee Partner

Membership Number: 074602

Place: Lucknow

Date: September 3, 2025

UDIN: 25074602BMICBT3494

Chatterbox Technologies Limited (formerly Chatterbox Technologies Private Limited)

CIN: U93000MH2016PLC273833