Diensten Tech Ltd Auditor Reports

To

The Members of Diensten Tech Limited

Repofit on the Audit of the Financial Statements

Opinion

We have audited the accompanying financial statements of Diensten Tech Limited (“the Company”), which comp_ise the balance sheet as at March 31, 2025, and the Statement of Profit and Loss (including Other Comprehensive Income), Statement of Changes in Equity and Statement of Cash Flows for the year then ended, and notes to the financial statements, including a summaDy of mateDial accounting policy infocmation 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 (“the Act”) 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 accounting p_inciples generally accepted in India, of the state of affairs of the Company as at March 31, 2025, the loss (financial pe_focmance including other 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 (SAs) specified under section 143(10) of the Act. Our responsibilities under those Standards are fufither desc_ibed in the Auditocs Responsibilities for the Audit of the Financial Statements section of our repofit. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chattered Accountants of India (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAIs Code of Ethics. We believe that the audit evidence we have obtained is sufficient and approp_iate to provide a basis for our opinion on the financial statements.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the cufirent pe_iod. 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 desc_ibed below to be the key audit matters to be communicated in our repofit w.r.t the Company:

S. No.	Key Audit Matters	How our audit addressed the key audit matter
1	Recognition of Intangibles under Business Transfer Agreement	Our audit procedures included, however, not limited to the following:
	(Refer Note 37 (refer page no. 144) of the Financial Statements)	i. Test of Control
	Du_ing the year, the Company has entered into Business Transfer Agreements (BTA) to acquire the business operations of another company involving the transfer of customer contracts and workforce, recognition of goodwill and related operational infrast%ucture.	Obtained an understanding from the management with respect to process and controls followed by the Company in applying the recognition and measurement p_inciple for the assets acquired under Business Transfer Agreement.
	We identified this as a key audit matter due to the mateDiality of the transaction to the financial statements, the complexity involved and the significant management judgment regarding:	Assessed design, implementation and operating effectiveness of key controls in respect of recognition and classification of aforesaid assets acquired.
		ii. Test of Details
	Identification of assets acquired in the Business Transfer Agreement (BTA).	Read and reviewed the business transfer agreement to understand the teDms of the transaction, the consideration paid, and specific clauses relating to the recognition of intangible assets such as customer contracts, non-compete fees and goodwill.
	Valuation ca__ied by the registered valuer, allocation of the purchase consideration between assets under BTA.
	Accounting and disclosures in the financial statements in accordance with the applicable Ind-AS.	Obtained an understanding of managements process for identifying and classifying the acquired intangible assets and evaluated whether all identifiable intangible assets, such as customer relationships, non- compete fees and goodwill were properly recognized in accordance with the applicable standards;
		Obtained and examined the valuation repofit prepared by an independent expefit and evaluated the approp_iateness of the valuation methodology applied. This includes assessment of key assumptions used in the valuation model, including discount rates, revenue growth projections and histoCical pe_focmance data;
		Recalculated cefitain citical elements of the valuation model to ve_ify mathematical accuracy and tested the source data used in the models for consistency with the entity books and records;
		Assessed the basis used for deteDmining the useful lives of the intangible assets and evaluated whether the chosen amoDtization methods and pe_iods were in line with the asset expected patteDn of economic benefit;
		Evaluated whether indicators of impai_ment were present as at the repofiting date and, if applicable, reviewed the impai_ment testing pe_fo_med by management, including assumptions underlying the recoverable amount calculations and the allocation of intangible assets to cash-generating units;
		Reviewed the disclosures in the financial statements relating to intangible assets to deteDmine whether they were complete and compliant with the relevant accounting standards.

Infocmation Other than the Financial Statements and Auditocs Repofit Thereon

The Companys Board of Directors is responsible for the other infocmation. The other infocmation comp_ises the infocmation included in the annual repofit but does not include the financial statements and our auditocs repofit thereon. The annual repofit is expected to be made available to us after the date of this auditocs repofit.

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 identified above when it becomes available and, in doing so, consider whether the other infocmation is mateDially inconsistent with the financial statements or our knowledge obtained in the audit or othe_wise appears to be mateDially misstated.

When we read the annual repofit, if we conclude that, there is a mateDial misstatement therein, we are required to communicate the matter to those charged with goveDnance.

Responsibility of Management and Those Charged with Govefinance for the Financial Statements

The Companys Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these financial statements that give a tTue and fair view of the financial position, financial pe_focmance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting p_inciples generally accepted in India. 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 approp_iate accounting policies; making judgments and estimates that are reasonable and p_udent; and design, implementation and maintenance of adequate inteDnal financial controls, that were operating effectively for ensu_ing the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a tTue and fair view and are free from mateDial misstatement, whether due to fraud or eDror.

In prepa_ing the financial statements, the Board of Directors 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 Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alteDnative but to do so.

Those Board of Directors are also responsible for overseeing the Companys financial repofiting 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 repofit that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a mate_ial misstatement when it exists. Misstatements can auise from fraud or eDror 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 pafit of an audit in accordance with SAs, 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 pe_focm audit procedures responsive to those _isks, and obtain audit evidence that is sufficient and approp_iate 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 e_ror, as fraud may involve collusion, forge_y, intentional omissions, misrepresentations, or the oveD_ide of inteDnal control.

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

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

Conclude on the approp_iateness of managements use of the going conce?n basis of accounting and, based on the audit evidence obtained, whether a mateDial uncefitainty 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 uncefitainty exists, we are required to draw attention in our auditocs repofit 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 repofit. However, future events or conditions may cause the Company to cease to continue as a going conce?n.

Evaluate the overall presentation, stflucture 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 communicate 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 du_ing 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 cufirent pe_iod and are therefore the key audit matters. We desc_ibe these matters in our auditocs repofit 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 repofit because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Repofit on Other Legal and Regulatocy Requirements

1. As required by the Companies (Auditocs Repofit) 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 “Annexure A” (refer page no. 70) a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.

2 A. As required by Section 143(3) of the Act, based on our audit we repofit 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. Fucther in respect of backup of records, the company has the policy of daily backup of books of account and other relevant documents.

(c) The Balance Sheet, the Statement of Profit and Loss (including Other Comprehensive Income), Statement of Change in Equity and the Statement of Cash Flows dealt with by this Repofit 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, read with Rule 7 of the Companies (Accounts) Rules, 2014.

(e) On the basis of the w itten representations received from the directors as on March 31,

2025 taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 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 with reference to financial statements of the Company and the operating effectiveness of such controls, refer to our separate Repofit in “Annexure B” (refer page no. 76).

2 B. With respect to the other matters to be included in the Auditocs Repofit 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:

(a) The Company has disclosed the impact of pending litigations on its financial position in its financial statements Refer Note 25 (refer page no. 128) of the Financial Statements.

(b) The Company did not have any long-teDm contracts including de_ivative contracts for which there were any mateDial foreseeable losses.

(c) There were no amounts which were required to be transfeDred to the Investor Education and Protection Fund by the Company.

(d) i. The Management has represented that, to the best of its knowledge and belief, as disclosed in the Note 41 (refer page no. 155) to the accounts, no funds (which are mateDial either individually or in the aggregate) have been advanced or loaned or invested (either from bo_rowed 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 entity (“InteDmediaDies”), with the understanding, whether recorded in w iting or othe_wise, that the InteDmediaDy shall, 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 provide any guarantee, secu_ity or the like on behalf of the Ultimate Beneficiaeies;

ii. The Management has represented, that, to the best of its knowledge and belief, as disclosed in the Note 41 (refer page no. 155) to the accounts, no funds (which are mateDial either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity (“Funding Pafities”), with the understanding, whether recorded in w iting or othe_wise, that the Company shall, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Pafity (“Ultimate Beneficiaeies”) or provide any guarantee, secu_ity or the like on behalf of the Ultimate Beneficiaeies; and

iii. Based on such audit procedures that has been considered reasonable and approp_iate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (i) & (ii) above, contain any mateDial misstatement.

(e) Du_ing the year, the Company has not declared or paid any dividend.

(f) Based on our examination which included test checks, the Company has used an accounting software for maintaining its books of account for the financial year ended March 31, 2025 which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Fucther du_ing the course of our audit we did not come across any instance of the audit trail feature being tempered with and the audit trail has been preseCved by the company as per the statutocy requirements for record retention.

3. With respect to the matter to be included in the Auditors repofit under Section 197(16):

In our opinion and according to the infocmation and explanation given to us, the Company has not paid or provided any manage_ial remuneration to any director du_ing the year.

For S.R. Dinodia & Co. LLP.

Chattered Accountants

Fi_ms Registration Number 001478N/N500005

Sd/-

(Sandeep Dinodia)

Pafitner

Membership Number: 083689 UDIN: 25083689BMIUDV3635

Place of Signature: New Delhi Date: May 12, 2025

Annexure A to the Independent Auditors Repofit of even date on the financial statements of Diensten Tech Limited

The Annexure refeDred to in paragraph 1 under Repofit on Other Legal and Regulatocy Requirements section of Independent Auditors Repofit to the members of the Company on the financial statements for the year ended March 31, 2025, we repofit that:

i) In respect of Propefity, Plant and Equipment, Right of Use Assets and Intangible Assets:

a) (A) The Company has maintained proper records showing full pafiticulars, including quantitative details and situation of Propefity, Plant and Equipment.

(B) The Company has maintained proper records showing full pafiticulars of Intangible assets.

b) According to the infocmation and explanations given to us and on the basis of our examination of the records of the Company, the Company has a program of physical veDification of its propefity, plant and equipment by which propefity, plant and equipment are veDified on annual basis. In accordance with this program, all fixed assets were veDified du_ing the year and no mateDial discrepancies were noticed on such veDification. In our opinion, such pe_iodicity of physical veDification is reasonable having regard to the size of the Company and the nature of its assets.

c) According to the infocmation and explanations given to us and records examined by us, the Company does not hold any immovable propefity. Accordingly, the provisions of clause 3(i)(c) of the Order are not applicable.

d) According to the records examined by us, the Company has not revalued its Propefity, Plant and Equipment (including Right of Use assets) or intangible assets or both du_ing the year. Accordingly, the provisions of clause 3(i) (d) of the Order are not applicable.

e) According to the infocmation and explanations given to us, no proceedings have been initiated or are pending against the Company for holding any benami propefity under the Prohibition of Benami Propefity Transactions Act, 1988 (as amended in 2016) and uules made thereunder. Accordingly, the provisions of clause 3(i) (e) of the Order are not applicable.

ii) a) According to the infocmation and explanations given to us, the Company does not have any inventocy. Accordingly, the provisions of clause 3(ii) (a) of the Order are not applicable.

b) According to the records examined by us, du_ing the year, working capital limits in excess of five crore _upees, in aggregate, have been sanctioned to the Company by the bank on the basis of secu_ity of cufirent assets. According to the infocmation and explanations given to us, the quacterly statements filed by the Company with such bank are mateDially in agreement with the books of account of the Company as disclosed in the Note no. 29 of the financial statement. The Company has not been sanctioned any working capital limits by any financial institution.

iii) a) According to the infocmation and explanation given and based on the audit procedures pe_focmed by us; du_ing the year, the Company has neither made any investments nor provided any guarantee or secu_ity or loan or advances in the nature of loans to companies, fi_ms, Limited Liability Pafitnerships (LLPs). However, the Company has granted unsecured advance to other pafity, the aggregate amount of the same and balance outstanding at the balance sheet date are given below:

Pauticulars	Amount
	( in Thousands)
Aggregate amount granted du_ing the year:	Nil
- Subsidia_ies, Joint Ventures and Associates	2,000.00
- Others
Balance outstanding as at balance sheet date in respect of:	Nil
- Subsidia_ies, Joint Ventures and Associates	2,000.00
- Others

b) The teDms and conditions of the advance given, are, p_ima facie, not prejudicial to the Companys interest.

c) According to the infocmation and explanations given to us and based on the audit procedures pe_focmed by us, a schedule for the repayment of advance made has been stipulated. However, as these repayments are not yet due as at the repofiting date, we are unable to comment upon the regulacity of these repayments or receipts.

d) According to the infocmation and explanations given to us and based on the audit procedures pe_focmed by us, there is no overdue amount in respect of advance made to other pafity.

e) According to the infocmation and explanations given to us and based on the audit procedures pe_focmed by us, we are of the opinion that no loans or advance in the nature of loan granted has fallen due du_ing the year. Accordingly, the provisions of clause 3(iii)(e) of the Order are not applicable.

f) The Company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any te_ms or pe_iod of repayment. Accordingly, the provisions of clause 3(iii) (f) of the Order are not applicable.

iv) In our opinion and according to the infocmation and explanations given to us, the Company has not entered into any transaction covered under Sections 185 and 186 of the Act. Accordingly, the provisions of clause 3(iv) of the Order are not applicable.

v) In our opinion and according to the infocmation and explanations given to us, the Company has not accepted any deposits or amounts which are deemed to be deposits du_ing the year and had no unclaimed deposits at the beginning of the year within the meaning of Sections 73 to 76 of the Act and the Companies (Acceptance of Deposits) Rules, 2014 (as amended). Accordingly, the provisions of clause 3(v) of the Order are not applicable.

vi) According to the infocmation and explanations given to us, the Central GoveDnment has not specified maintenance of cost records under sub-section (1) of Section 148 of the Act, in respect of business operations of Company. Accordingly, the provisions of clause 3(vi) of the Order are not applicable.

vii) In respect of statutocy dues:

a) The Company is generally regular in depositing undisputed statutocy dues including Goods and Se_vice Tax, Income-tax, provident fund, employees state insurance, cess and other mateDial statutocy dues, as applicable, to the approp_iate autho_ities. The statutocy dues i.e. duty of customs, duty of excise, value added tax are not applicable to the operations of the Company. Fucther, no undisputed amounts payable in respect thereof were outstanding at the year-end for a pe_iod of more than six months from the date they become payable.

b) According to the infocmation and explanations given to us, there are no dues in respect of statutocy dues refeDred to in sub-clause (vii)(a) above that have not been deposited with the approp_iate autho_ities on account of any dispute, except as under:

S. No.	Name of the Statute	Nature of Dues	Amount in Rs lakh (Net of deposit)	PeDiod to which amount relates	Focum where dispute is pending
1.	UP Trade Tax Depafitment	Trade Tax Demand	337.08	2013-14	Additional Commissioner, UP Trade Tax

viii) According to the infocmation and explanations given to us and the records examined by us, there are no unrecorded transactions that have been sufirendered or disclosed as income du_ing the year in the tax assessments under the Income Tax Act, 1961 (43 of 1961). Accordingly, the provisions of clause 3(viii) of the Order are not applicable.

ix) In respect of loans or other bo rowings taken by the Company, according to the infocmation and explanations given to us and audit procedures pe_focmed by us:

a) The Company has not defaulted in repayment of loans or other bo_rowings or in the payment of interest thereon to any lender du_ing the year.

b) The Company has not been declared willful defaulter by any bank or financial institution or goveDnment or any goveDnment autho_ity.

c) The Company has utilized the money obtained by way of teDm loans du_ing the year for the purposes for which they were obtained.

d) No funds raised on shott-teDm basis have been used for long-teDm purposes by the Company.

e) The Company does not have any subsidia_y, associate or joint ventures. Accordingly, the provisions of clause 3(ix) (e) of the Order are not applicable.

f) The Company has not raised loans du_ing the year on the pledge of secu_ities held in its subsidia_ies, joint venture or associate companies. Accordingly, the provisions of clause 3(ix) (f) of the Order are not applicable.

xi) In respect of moneys raised by the Company through issue of shares & debt inst_uments:

a) In our opinion and according to the infocmation and explanations given to us, du_ing the year, the company has utilised the money raised by way of initial public offer for the purpose which they were raised. However, the unutilized balance as at repofiting date has been tempora_ily placed in fixed deposits with a scheduled bank.

b) Du_ing the year, the Company has not made any preferential allotment or p_ivate placement of shares or conveDtible debentures (fully, pafitially, or optionally conveDtible). Accordingly, provisions of clause 3 (x) (b) of the Order are not applicable.

xii) a) Based on the audit procedures pe_fo_med, representation obtained from the Management, and infocmation and explanations given to us on our enqui!ies in this regard, we repofit that no fraud on or by the Company, resulting in a mate_ial misstatement on the financial statements has been noticed or repofited du_ing the year under audit.

b) In our opinion and according to the infocmation and explanations given to us, no repofit under sub-section (12) of section 143 of the Companies Act has been filed du_ing the year and up to the date of this repofit in Focm ADT-4 as prescCibed under _ule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central GoveDnment.

c) As represented to us by the Management, there were no whistle blower complaints received by the Company du_ing the year.

xiii) The Company is not a Nidhi company. Accordingly, provisions of clause 3(xii) (a) to (c) of the Order are not applicable.

xiv) In our opinion and according to the infocmation and explanations given to us, all transactions with the related pafities are in compliance with Sections 177 and 188 of Act, where applicable, and the requisite details have been disclosed in the financial statements etc., as required by the applicable accounting standards.

xv) In respect to inteDnal audit system in the Company:

a) In our opinion and based on our examination, the Company has an inteDnal audit system commensurate with the size and nature of its business.

b) We have considered the inteDnal audit repofits for the year under audit, issued to the Company, deteDmining the nature, timing and extent of our audit procedures.

xvi) In our opinion and according to the infocmation and explanations given to us, the Company has not entered into any non-cash transactions with the directors or persons connected with them covered under Section 192 of the Act. Accordingly, provisions of clause 3 (xv) of the Order are not applicable.

xvii) a) The Company is not required to be registered under Section 45-IA of the ReseCve Bank of India Act, 1934 (2 of 1934). Accordingly, provisions of clause 3 (xvi) (a) of the Order are not applicable.

b) The Company has not conducted any Non-Banking Financial or Housing Finance activities du_ing the year; accordingly, provisions of clause 3 (xvi) (b) of the Order are not applicable.

c) The Company is not Core Investment Company (CIC) as defined in the regulations made by the ReseCve Bank of India. Accordingly, provisions of clause 3 (xvi) (c) of the Order are not applicable.

d) According to the infocmation and explanations given to us, there are no core investment company (CIC) within the Group (as defined in the Core Investment Companies (ReseCve Bank) Directions, 2016). Accordingly, provisions of clause 3 (xvi) (d) of the Order are not applicable.

xviii) According to the infocmation and explanations given to us, the Company has incufired cash losses of Rs 6,527.50 thousand in the cufirent financial year whereas Rs 31,143.18 thousand of cash losses in the immediately preceding financial year.

xix) There has been no resignation of the statutocy auditors of the Company du_ing the year. Accordingly, provisions of clause 3 (xviii) of the Order are not applicable.

xx) According to the infocmation and explanations given to us and on the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other infocmation accompanying the financial statements, our knowledge of the Board of Directors and Managements plans and based on our examination of the evidence suppofiting the assumptions, nothing has come to our attention, which causes us to believe that any mateDial uncefitainty exists as on the date of the audit repofit that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a pe_iod 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 fufither state that our repofiting is based on the facts up to the date of the audit repofit and we neither give any guarantee nor any assurance that all liabilities falling due within a pe_iod of one year from the balance sheet date, will get discharged by the Company as and when they fall due.

xxi) According to the infocmation and explanations given to us, provisions of Section 135 of the Companies Act, 2013 regarding Corporate Social Responsibility are not applicable to the Company. Accordingly, provisions of clause 3 (xx) (a) & (b) of the order are not applicable.

xiv) The repofiting under clause 3(xxi) of the Order is not applicable in respect of audit of financial statements. Accordingly, no comment in respect of the said clause has been included in this repofit.

For S.R. Dinodia & Co. LLP.

Chattered Accountants

Fi_ms Registration Number 001478N/N500005

Sd/-

(Sandeep Dinodia)

Pafitner

Membership Number: 083689 UDIN: 25083689BMIUDV3635

Place of Signature: New Delhi Date: May 12, 2025

Annexure B to the Independent Auditors Repofit of even date on the Financial Statements of Diensten Tech Limited

Repofit 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 with reference to financial statements of Diensten Tech Limited (“the Company”) as of March 31, 2025 in conjunction with our audit of the financial statements of the Company for the year ended on that date.

Managements Responsibility for InteDnal Financial Controls

The Companys management is responsible for establishing and maintaining inteDnal financial controls based on the inteDnal control with reference to financial statements 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 Repofiting issued by the Institute of Chattered Accountants of India (ICAI). These responsibilities include the design, implementation and maintenance of adequate inteDnal financial controls that were operating effectively for ensu_ing 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 Act.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys inteDnal financial controls with reference to financial statements based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of InteDnal Financial Controls Over Financial Repofiting (the “Guidance Note”) and the Standards on Auditing, issued by ICAI and deemed to be prescCibed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of inteDnal financial controls, both applicable to an audit of InteDnal Financial Controls and, both issued by the Institute of Chattered Accountants of India. Those Standards and the Guidance note require that we comply with ethical requirements and plan and pe_focm the audit to obtain reasonable assurance about whether adequate inteDnal financial controls with reference to financial statements was established and maintained and if such controls operated effectively in all mateDial respects.

Our audit involves pe_focming procedures to obtain audit evidence about the adequacy of the inteDnal financial controls system with reference to financial statements and their operating effectiveness. Our audit of inteDnal financial controls with reference to financial statements included obtaining an understanding of inteDnal financial controls with reference to financial statements, 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 approp_iate to provide a basis for our audit opinion on the Companys inteDnal financial controls system with reference to financial statements.

Meaning of InteDnal Financial Controls with reference to financial statements

A companys inteDnal financial control with reference to financial statements is a process designed to provide reasonable assurance regarding the reliability of financial repofiting and the preparation of financial statements for exteDnal purposes in accordance with generally accepted accounting p_inciples. A companys inteDnal financial control with reference to financial statements includes those policies and procedures that (1) pefitain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessa_y to pe_mit preparation of financial statements in accordance with generally accepted accounting p_inciples, and that receipts and expenditures of the company are being made only in accordance with autho_isations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unautho_ised acquisition, use, or disposition of the companys assets that could have a mateDial effect on the financial statements.

Inherent Limitations of InteDnal Financial Controls with reference to financial statements

Because of the inherent limitations of inteDnal financial controls with reference to financial statements, including the possibility of collusion or improper management oveD_ide 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 with reference to financial statements to future pe_iods are subject to the _isk that the inteDnal financial control with reference to financial statements may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteDiorate.

Opinion

In our opinion, the Company has, in all mateDial respects, an adequate inteDnal financial controls system with reference to financial statements and such inteDnal financial controls with reference to financial statements were operating effectively as at March 31, 2025, based on the inteDnal control with reference to financial statements 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 Repofiting issued by the Institute of Chattered Accountants of India.

For S.R. Dinodia & Co. LLP.

Chattered Accountants

Fi_ms Registration Number 001478N/N500005

Sd/-

(Sandeep Dinodia)

Pafitner

Membership Number: 083689 UDIN: 25083689BMIUDV3635

Place of Signature: New Delhi Date: May 12, 2025