Dachepalli Publishers Ltd Auditor Reports

on Restated Financial Information of Dachepalli Publishers Limited (Formerly known as Dachepalli Publishers Private Limited)

(As required by Section 26 of Companies Act, 2013 read with Rule 4 of Companies (Prospectus and Allotment of Securities) Rules, 2014)

To,

The Board of Directors

Dachepalli Publishers Limited

(Formerly known as" Dachepalli publishers Private Limited) Plot no 2/B, opposite vimta labs,

CF Area, IDA

Cherlapalli-501301.

Dear Sir / Maam

Q) in terms of the requirements of: ia

[S/FRN 0015648

(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, as amended ("ICDR

Regulations"); and

(iii) 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”).

2, The Companys Board of Directors is responsible for the preparation of the Restated Financial Information for the purpose of inclusion in the Offer Documents to be filed with Securities and Exchange Board of India (“SEBI”), SME platform of BSE Limited (“BSE SME”) where the equity shares of the company are proposed to be listed (“Stock Exchange”) and the Registrar of Companies, Hyderabad, Telangana (“ROC”) in connection with the proposed SME IPO. The Restated Financial Information has been prepared by the management of the Company on the basis of preparation stated in Annexure IV and V of the Restated Financial Information.

The Board of Directors responsibility includes designing, implementing, and

maintaining adequate internal control relevant to the preparation and presentation of the Restated Financial Information. The Board of Directors is also responsible for identifying and ensuring that the Company complies with the Act, ICDR Regulations and the Guidance Note.

3. We, have been subjected to the peer review process of ICAI and holds the peer review certificate dated 03-10-2024 valid till 30-09-2027. We confirm that there is no express refusal by the peer review board of ICAI to renew the certificate and the process to renew the peer review certificate has been initiated by us.

4. We have examined such Restated Financial Statements taking into consideration: i. The terms of reference and terms of our engagement agreed upon with you in accordance with our engagement letter; iii The guidance note also requires that we comply with the ethical requirement of the Code of Ethics issued by ICAI; iii. Concepts of test checks and materiality to obtain reasonable assurance based on verification of evidence supporting the Restated Financial Information; and, iv. The requirements of Section 26 of the Act and the ICDR Regulations. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the Act, the ICDR Regulations and the Guidance Note in connection with the Proposed SME IPO.

These Restated Financial Information have been compiled by the management from the Audited Financial Statements of the Company for the period/ year ended December 31st, 2024, March 31, 2024, March 31, 2023 and March 31, 2022 which has been approved by the Board of Directors. The financial statements of the Company for all the periods/ years ended December 31,2024, March 31, 2024, March 31, 2023, March 31, 2022 have been audited by us.

Based on our examination and according to: information and explanations given to us, we report that the Restated Financial Information have been prepared:

a) After incorporating adjustments for the changes in accounting policies, material errors and regrouping / reclassifications retrospectively, if any in the financial years/ period ended December 31, 2024, March 31, 2024, March 31, 2023 and March 31, 2022 to reflect the same accounting treatment as per the accounting policies and grouping/ classifications; and

b) Do not require any adjustment for modification as there are no qualifications in the underlying audit reports.

c) have no extraordinary items, need to be disclosed separately in the accounts and requiring adjustments.

d) in accordance with the Act, ICDR ‘Regulations and Guidance Note.

e) Profits and losses have been arrived at after charging all expenses including depreciation and after making such adjustments/restatements and regroupings, if any, 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 and ANNEXURE - V respectively to this report;

f) The Company has paid Rs. Nil Dividend for the period ended December 31, 2024, March 31, 2024, March 31, 2023 and March 31, 2022.

7. In accordance with the requirements of Part I of Chapter III of the Act, ICDR Regulations, Guidance Note and Engagement Letter, we report that:

i. The “Restated Statement of Assets and Liabilities as set out in Annexure [ to this

report, of the Company as at December 31, 2024, March 31, 2024, March 31, 2023 and

March 31, 2022 are prepared by the Company and approved by the Board of Directors.

These Statement of Assets and Liabilities, as restated have been arrived at after making

such adjustments and regroupings to the financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to the Restated Financial Information as set out in ANNEXURE IV and ANNEXURE - V respectively to this Report.

ii. The “Restated Statement of Profit and Loss” as set out in Annexure II to this report, of the Company for the period/ years ended December 31, 2024, March 31, 2024, March 31, 2023 and March 31, 2022 are prepared by the Company and approved by the Board of Directors. These Statement of Profit and Loss, as restated have been arrived at after making such adjustments and regroupings to the financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to the Restated Financial Information as set out in ANNEXURE IV and ANNEXURE - V respectively to this Report.

ii, The “Restated Statement of Cash Flow” as set out in Annexure III to this report, of the Company for the period/ years ended December 31, 2024, March 31, 2024, March 31, 2023 and March 31, 2022 are prepared by the Company and approved by the Board of Directors. These Statement of Cash Flow, as restated have been arrived at after making such adjustments and regroupings to the financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Restated Financial Information as set out in ANNEXURE IV and ANNEXURE - V respectively to this Report. ; oN

iv. Wehave also examined the following financial information ("Other Financial Information") proposed to be included in the offer document prepared by the management and approved by the board of directors of the company and annexed to this report:

The report should not in any way be construed as a re-issuance or re-dating of any of the previous audit reports issued by any other firm of Chartered Accountants nor should this report be construed as a new opinion on any of the financial statements referred to herein.

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

10. 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, Emerge Platform of National Stock Exchange of India Limited, and Registrar of Companies, Telangana, situated in Hyderabad in connection with the proposed SME IPO. Our report should not be used, referred to, or distributed for any bine 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 M/s. Kumar & Giri

Chartered Accountants

per J Bhadra Ky

Partner

Membership No. 025480

upIn: 950854

Place: Hyderabad

Date: 06/06/2025