To the Members of Dindigul Farm Product Limited

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the accompanying financial statements of DINDIGUL FARM PRODUCT LIMITED (the Company), which comprise the Balance Sheet as at March 31, 2026, and the Statement of Profit and Loss (including Other Comprehensive Income) and statement of Cash Flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information (hereinafter referred to as the standalone financial statements).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Companies Act, 2013 (Act) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (Ind AS) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, the profit, total Comprehensive income and cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the standards on auditing specified under section 143 (10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the auditors responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the code of ethics issued by the Institute of Chartered 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 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 appropriate to provide a basis for our audit opinion on the standalone 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 Standalone Financial Statements of the current period. These matters were addressed in the context of our audit of the Standalone Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. We have determined the matters described below to be the key audit matters to be communicated in our report.

S. No	Key Audit Matter	Auditor\u2019s Response
1.	Revenue Recognition from Sale of Dairy Products: The Company is engaged in manufacturing and sale of milk and dairy products through various channels including distributors, institutional customers and exports. Revenue from operations is significant to the financial statements and involves large volume of transactions throughout the year. Revenue recognition was considered as a key audit matter due to the risk associated with timing of recognition of sales, discounts, rebates, sales returns and cut-off procedures at year end.	Our audit procedures included, among others: Evaluated the design and implementation of internal controls relating to revenue recognition. Tested sample sales transactions with supporting invoices, e-way bills, delivery challans and customer acknowledgements. Performed cut-off testing for sales transactions recorded before and after the balance sheet date. Performed analytical procedures on monthly sales trends and gross profit margins. Assessed compliance of revenue recognition with applicable accounting standards.
2.	Property, Plant and Equipment and Capitalisation: The Company has significant investment in plant and machinery used for dairy processing and manufacturing activities. Determination of capitalisation of expenditure, useful life and depreciation involves management judgment. Accordingly, this matter was considered significant in our audit.	Our audit procedures included, among others: Evaluated internal controls relating to capital expenditure and asset capitalisation. Verified all the supporting documents for additions to property, plant and equipment. Assessed whether expenses capitalised met the recognition criteria under applicable accounting standards. Reviewed depreciation rates and useful lives adopted by management. Verified physical existence of selected assets on test check basis.

Information other than the Financial Statements and Auditors Report thereon

The Companys Board of Directors is responsible for the preparation of the other information. The other information comprises the information included in the Management Discussion and Analysis, Boards Report including Annexures to Boards Report, and Shareholders Information, but does not include the Consolidated Financial Statements, Standalone Financial Statements and our auditors report thereon.

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

In connection with our audit of the Standalone Financial Statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Standalone Financial Statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Managements responsibility for the financial statements

The Companys board of directors are responsible for the matters stated in section 134 (5) of the Act with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance, and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in India, including the accounting standards specified under section 133 of the Act. This responsibility also policies, 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 irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

The board of directors are also responsible for overseeing the Companys financial reporting process.

Auditors responsibilities for the audit of the Standalone financial statements

Our objectives are to obtain reasonable assurance about whether the Standalone financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report 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 material misstatement when it exists. Misstatements can arise from fraud or error and are considered material 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 part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We are also:

? Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

? Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate 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 internal financial controls system in place and the operating effectiveness of such controls.

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

? Conclude on the appropriateness of managements use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report 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 auditors report. However, future events or conditions may cause the Company to cease to continue as a going concern.

? Evaluate the overall presentation, structure, 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.

Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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

1. As required by Section 143(3) of the Act, we report that:

(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary 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, and the cash flow statement dealt with by this report 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, as amended from time to time.

(e) On the basis of the written representations received from the directors as on March 31, 2026 taken on record by the board of directors, none of the directors is disqualified as on March 31, 2026 from being appointed as a director in terms of Section 164 (2) of the Act;

(f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in Annexure A. Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the Companys internal financial controls over financial reporting.

(g) With respect to the other matters to be included in the Auditors Report in accordance with the requirements of section 197(16) of the Act, as amended:

In our opinion and to the best of our information and according to the explanations given to us, the remuneration paid by the Company to its directors during the year exceeded the limits prescribed under section 197 of the Act; however, the necessary resolution has been passed by the Company in accordance with the provisions of the Act.

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

i. The company does not have any pending litigations which would impact its financial position of our report and our views as expressed in the emphasis matter in the independent audit Report.

ii. The company does not have any long-term contracts requiring a provision for material foreseeable losses.

iii. The company does not have any amounts required to be transferred to the Investor Education and Protection Fund.

iv. (a) The company has not advanced any funds to or in any other persons or entities, including foreign entities (Intermediaries), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, 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 Beneficiaries) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries other than those disclosed in the notes to accounts.

(b) The company has not received any funds from any persons or entities, including foreign entities (Funding Parties) with the understanding, whether recorded in writing or otherwise, that the company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries other than those disclosed in the notes to accounts.

(c) Based on the audit procedures that have been considered reasonable and appropriate 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 (a) and (b) above, contain any material misstatement.

(d) The company has not declared or paid any dividend during the year. Hence we have no comments on the compliance with section 123 of the Companies Act, 2013.

(e) With respect to the other matters to be included in the Auditors Report in accordance with Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014, as amended in our opinion and to the best of our information and according to the explanations given to us:

(i) The Company has used accounting software (Tally Prime Edit Log 6.0 till December and hereafter Tally Prime Edit Log 7.0) for maintaining its books of accounts for the financial year ended March 31, 2026 which has a feature of recording Audit Trail.

(ii) The Audit Trail feature is Configurable and was enabled and operated throughout the year.

(iii) All the transactions recorded in the software are covered in the Audit Trail feature.

(iv) Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with.

2. As required by the Companies (Auditors Report) Order, 2020 (the Order) issued by the Central Government in terms of Section 143(11) of the Act, we give in Annexure B a statement on the matters specified in paragraphs 3 and 4 of the Order.

For VSSR & CO Chartered Accountants (Firms Registration No: 016495S)

CA S Surender Kumar Partner (Membership No: 247482) UDIN: 26247482IAQWOT5646

Place: Coimbatore Date: May 28, 2026

Annexure A to the Independent Auditors Report

(Referred to in paragraph 1 (f) under Report on other legal and regulatory requirements section of our report to the Members of DINDIGUL FARM PRODUCT LIMITED of even date)

Report on the internal financial controls over financial reporting under clause (i) of Sub-section 3 of section 143 of the Companies Act, 2013 (the Act)

We have audited the internal financial controls over financial reporting of Dindigul Farm Product Limited (the Company) as at March 31, 2026, in conjunction with our audit of the financial statements of the Company for the year ended on that date.

Managements responsibility for internal financial controls

The board of directors of the Company is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

Auditors responsibility

Our responsibility is to express an opinion on the internal financial controls over financial reporting of the Company based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the Guidance Note) issued by the Institute of Chartered Accountants of India and the standards on auditing prescribed under Section 143 (10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls. Those standards and the guidance note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditors judgement, including the assessment of the risks of material misstatement in the financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our audit opinion on the Companys internal financial control system over financial reporting.

Meaning of internal financial controls over financial reporting

A companys internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A companys internal financial control over financial reporting includes those policies and procedures that (i) pertain 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 necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the companys assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management of override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion and according to the information and explanations given to us, the Company has, in all material respects, an adequate internal financial control system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2026, based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

For VSSR & CO Chartered Accountants (Firms Registration No: 016495S)

CA S Surender Kumar Partner (Membership No: 247482) UDIN: 26247482IAQWOT5646

Place: Coimbatore Date: May 28, 2026

Annexure B to the Independent Auditors Report

(Referred to in paragraph 2 under Report on other legal and regulatory requirements section of our report to the members of Dindigul Farm Product Limited of even date)

In terms of Companies (Auditors Report) Order 2020, issued by the Central Government of India, in terms of section 143(11) of The Companies Act, 2013, we further report, on the matters specified in paragraph 3 and 4 of the said Order, that:

1. (i) (a) The company has generally maintained proper records showing full particulars, including quantitative details and situation of Property, Plant & Equipment, Investment Properties, Capital Work in Progress, and relevant details of right of use of assets. (b) There were no intangible Assets and hence reporting under this clause is not applicable.

(ii) The Property, Plant & Equipment have been physically verified by the management at reasonable intervals.

(iii) According to the information and explanations given to us, the records examined by us and based on the examination of the conveyance deeds / registered sale deed provided to us, we report that, the title deeds, comprising all the immovable properties of land and buildings which are freehold, are held in the name of the Company as at the balance sheet date.

(iv) The company has not revalued its Property, Plant & Equipment or Intangible assets or both during the year.

(v) No proceedings have been initiated during the year or are pending against the Company as at March 31, 2025 for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder

2. (i) The inventories were physically verified during the year by the Management at reasonable intervals. In our opinion and according to the information and explanations given to us, the coverage and the procedure of such verification by the Management is appropriate having regard to size of the Company and the nature of its operations. No discrepancies of 10% or more in the aggregate for each class of inventories were noticed on such physical verification when compared with books of accounts. (ii) The Company has availed working capital limits from banks or financial institutions during the year; however, such limits did not exceed ?5 crores at any time during the year. Accordingly, reporting under clause 3(ii)(b) of the Companies (Auditors Report) Order, 2020 is not applicable.

(ii) The Company has availed working capital limits from banks or financial institutions during the year; however, such limits did not exceed ?5 crores at any time during the year. Accordingly, reporting under clause 3(ii)(b) of the Companies (Auditors Report) Order, 2020 is not applicable.

3) Loans Given to Holding company:

Name of the Entity	Aggregate Loan Amount (\u20b9 in Lakhs)	Balance outstanding at year-end (\u20b9 in Lakhs)
M/s. Indrayani Biotech Limited	285.92
Total	285.92

Investment in Associate Entity:

Name of the Entity	Aggregate Loan Amount (\u20b9 in Lakhs)	Balance outstanding at year-end (\u20b9 in Lakhs)
M/s. GK Wind Farm	2.60
Total	2.60

Company had also made investment in M/s. GK Wind Farm amounting to Rs. 2.60 Lakhs in earlier years, which remained outstanding during the year.

a) The Company had granted unsecured loan to parties other than subsidiaries, joint ventures and associates amounting to Rs. 285.92 Lakhs in earlier years, which remained outstanding during the year. The Company has not provided guarantees or security to any entity during the year.

b) In our opinion, the terms and conditions of the loan granted, and the investment made are not prejudicial to the interest of the Company.

c) No repayment schedule or interest terms have been fixed for the above loan, so we cannot comment on whether repayments are regular.

d) As no repayment terms have been fixed, we cannot comment on whether any amount is overdue for more than ninety days.

e) In the absence of repayment terms, the question of renewal or extension of the loan or granting fresh loans to settle overdue does not arise.

f) The company has granted loans Indrayani Biotech Limited (Holding company) in the nature of loans either repayable on demand or without specifying any terms or period of repayment during the previous year amounting to ?285.92 Lakhs with a percentage of 100% of aggregate of loans granted to promoters, related parties as defined in clause (76) of section 2 of the Companies Act, 2013.

4. The Company has complied with the provisions of Sections 185 and 186 of the Companies Act, 2013 in respect of loans granted, investments made and guarantees and securities provided, as applicable.

5. The company has not accepted any deposits from the public in terms of Section 73 to 76 or any other relevant provisions of the Companies Act, 2013.

6. The company is required to maintain cost records as per Section 148 of the Companies Act, 2013 and the Companies (Cost Records and Audit) Rules, 2014; the company has maintained such records during the year under audit.

(i) The company is regular in depositing undisputed statutory dues including PF, ESI, Income Tax, GST, Cess and other material

8. There are no transactions that are not recorded in the books of account to be surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 for the company.

(i) The company has not defaulted in any repayment of dues to any financial institution or bank or debenture holders. (ii) The company has not been declared as a wilful defaulter by any bank or financial institution or other lender. (iii) The term loans have not been utilized for the purposes other than for which they were obtained. (iv) The funds raised on a short-term basis have not been utilised for long term purposes. (v) The Company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries, associates or joint ventures. (vi) The Company has not raised any loans during the year on the pledge of securities held in its subsidiaries, joint ventures or associate companies.

10. (i) The Company has raised money by way of Initial Public Offer during the previous year 2024-25 and it has been applied for the purpose for which it has raised, except for the following cases: Nature of the fund raised	Purpose for which funds were raised	Opening unutilised balance (in lakhs)	Amounts utilised for other purposes	Unutilised balance as at other purposes	Details of delay (Reason)	Subsequently rectified & details
Initial public offer	Funding capital expenditure	650.69	Nil	366.34	Supplier selected deviates from originally considered vendors in the prospectus	There has been no diversion of funds other than the change in vendor from that originally considered in the prospectus and the originally considered vendors in the prospectus

(ii) During the year, the Company has not made any preferential allotment or private placement of shares or convertible debentures (fully or partly or optionally) and hence reporting under clause (x)(b) of the Order is not applicable to the Company.

(i) Based upon the audit procedures performed and information and explanations given to us by the management, we report that no fraud by the company or on the company by its officers/employees have been noticed or reported during the course of our audit.

(ii) Any report under sub-Section (12) of Section 143 of the Companies Act has not been filed by the auditors in Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules 2014 with the Central Government.

(iii) As represented to us by the Management there were no whistle-blower complaints

12. The Company is not a Nidhi Company and hence reporting under clause (xii) of the Order is not applicable.

13. In our opinion and according to the information and explanations given to us, the Company is in compliance with section 177 and 188 of the Companies Act where applicable, for all transactions with the related parties and the details of related party transactions have been disclosed in the standalone financial statements etc. as required by the applicable accounting standards.

14. In our opinion, the Company has an adequate internal audit system commensurate with the size and the nature of its business. The reports of the internal auditor for the period have been considered by the statutory auditor.

15. In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any non-cash transactions with its directors or persons connected with its directors and, hence, provisions of section 192 of the Companies Act, 2013 are not applicable to the Company.

16. (a) The Company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934. Hence, reporting under clause (xvi)(a), (b) and (c) of the Order is not applicable.

(b) In our opinion, there is no core investment company within the Group (as defined in the Core Investment Companies (Reserve Bank) Directions, 2016) and accordingly reporting under clause 3(xvi)(d) of the Order is not applicable.

17. The Company has not incurred cash losses during the financial year covered by our audit and the immediately preceding financial year.

18. There has been a resignation of the statutory auditors during the year under review. Pursuant to the casual vacancy caused by such resignation, the Board of Directors proposed our appointment as Statutory Auditors of the Company, which was subsequently approved by the shareholders at the Extraordinary General Meeting (EGM). The Company has filed the requisite Form ADT-1 with the Registrar of Companies in respect of our appointment. Further, the outgoing auditor has duly filed Form ADT-3 in connection with the resignation.

19. On the basis of the financial ratios, ageing and expected dates of realization of financial assets and payment of financial liabilities, other information accompanying the financial statements and our knowledge of the Board of Directors and Management plans and based on our examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty exists as on the date of the audit report indicating that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a period 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 further state that our reporting is based on the facts up to the date of the audit report and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date, will get discharged by the Company as and when they fall due.

20. As the provisions of Section 135 of the Companies Act, 2013 relating to Corporate Social Responsibility are not applicable to the company during the year, clause 3(xx) of CARO 2020 does not apply.

For V S S R & CO Chartered Accountants (Firms Registration No: 016495S)

CA S Surender Kumar Partner (Membership No: 247482) UDIN: 26247482IAQwOT5646

Place: Coimbatore Date: May 28, 2026