Docmode Health Technologies Ltd Auditor Reports

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, 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. ii. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. iv. (a) The Management has represented that, to the best of its knowledge and belief, no funds have been advanced or loaned or invested (either from borrowed funds or share Premium or any other sources or kind of funds) by the Company to or in any other person(s) or entity(ies), including foreign entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary 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 Beneficiaries") or

- provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries. (b) The Management has represented, that, to the best of its knowledge and belief, no funds have been received by the Company from any person(s) or entity(ies), including foreign entities ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, 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 Party ("Ultimate Beneficiaries") or

- provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries. (c) Based on the audit procedures performed 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. v. The company has not declared or paid any dividend during the year in contravention of the provisions of section 123 of the Companies Act, 2013. vi. Based on our examination which included test checks the Company has used an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility except that audit trail was not enabled at the database level to log any direct changes for the accounting software used for maintaining the books of account. For accounting software for which audit trail feature is enabled, the audit trail facility has been operating throughout the year for all relevant transactions recorded in the software and we did not come across any instance of audit trail feature being tampered with during the course of our audit.

CA R Sundaresan Aiyar Partner Membership No.: 043946 Place: Mumbai Date: September 04, 2026 UDIN: 26043946MYSNBA3337

Doctrack Solutions Limited (Formerly known as DocMode Health Technologies Limited) Annexure - A to the Independent Auditors Report for the year ended March 31, 2026 Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act") (Referred to in Paragraph 1(f) under Report on Other Legal and Regulatory Requirements section of our report of even date)

Opinion

We have audited the internal financial controls with reference to the financial statements of Doctrack Solutions Limited (Formerly known as DocMode Health Technologies Limited ("The Company") as of March 31, 2026, in conjunction with our audit of the standalone financial statements of the Company as at and for the year ended on that date. In our opinion, the Company has, in all material respects, an adequate internal financial controls 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".

Managements Responsibility for Internal Financial Controls

The Companys management 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, including adherence to the companys policies, 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 Companys internal financial controls over financial reporting 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") and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. 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 were 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 judgment, including the assessment of the risks of material misstatement of 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 controls 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 (1) pertain 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 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 authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized 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 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. for R. Sundaresan Aiyar & Co

Chartered Accountants

Firm Registration No.: 110564W

CA R Sundaresan Aiyar Partner Membership No.: 043946 Place: Mumbai Date: September 04, 2026 UDIN: 26043946MYSNBA3337

Doctrack Solutions Limited (Formerly known as DocMode Health Technologies Limited

Annexure-B to Independent Auditors Report on the Standalone Financial Statements for the year ended March 31, 2026

(Referred to in paragraph 2 under "Report on Other Legal and Regulatory Requirements section of our report of even date) i) (a) (A) The Company has maintained proper records showing full particulars, including quantitative details and the situation of Property, plant, and equipment on the basis of available information .

(B) The Company has maintained proper records showing full particulars of intangible assets on the basis of available information.

(b) According to the information and explanation given to us and on the basis of our examination of the records of the Company, Property, plant and equipment have been physically verified by the management at reasonable intervals. No material discrepancies were noticed on such verification.

(c) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the title deeds of immovable properties (other than immovable properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) disclosed in the standalone financial statements are held in the name of the Company.

(d) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not revalued its Property, plant and equipment (including Right-of-use assets) or Intangible assets or both during the year (e) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there are no proceedings initiated or pending against the Company for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988 and rules made thereunder. ii) (a) The inventory has been physically verified by the management during the year. In our opinion, the frequency of such verification is reasonable and procedures and coverage as followed by management were appropriate. No discrepancies were noticed on verification between the physical stocks and the book records that were 10% or more in the aggregate for each class of inventory.

(b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not been sanctioned working capital limits in excess of Rs.5 crore, in aggregate, at any points of time during the year, from banks or financial institutions on the basis of security of current assets and hence reporting under clause 3(ii)(b) of the Order is not applicable.

iii) According to the information and explanations given to us and on the basis of our examination of the books of account, the Company has not made any investments in, provided guarantee or security, granted any loans or advances in the nature of loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or other parties during the year. Consequently, the provisions of clauses iii (a), (b) and (c) of the order are not applicable to the Company.

iv) According to the information and explanations given to us and on the basis of our examination of the records, the Company has not given any loans, or provided any guarantee or security as specified under Section 185 of the Companies Act, 2013 and the Company has not provided any guarantee or security as specified under Section 186 of the Companies Act, 2013.

v) In our opinion and according to the information and explanation given to us, the Company has not accepted any deposits or amounts which are deemed to be deposits from the public. Accordingly, clause 3(v) of the Order is not applicable.

vi) As per information & explanation given to us, the Central Government has not prescribed the maintenance of cost records under section 148 (1) of the Companies Act, 2013 for the products manufactured and/or services rendered by the Company. Accordingly, clause 3(vi) of the Order is not applicable. vii) (a) The Company does not have any liability in respect of Sales tax, Service Tax, Duty of Excise and Value Added Tax during the year since effective July 1, 2017, these statutory dues have been subsumed into GST.

According to the information and explanations given to us and on the basis of our examination of the records of the Company, in our opinion, the undisputed statutory dues, including Goods and Service Tax (GST), Provident Fund, Income-tax, Duty of Customs, Cess and other material statutory have generally been deposited with the appropriate authorities, though there have been delay in few cases of provident fund.

According to the information and explanations given to us and on the basis of our examination of the records of the Company, no undisputed amounts payable in respect of GST, Provident fund, Income-tax, Duty of Customs, Cess and other material statutory dues were in arrears as at 31 March 2026 for a period of more than six months from the date they became payable except the payment of Tax Deducted at Source of Rs.21.72 Lacs & Provident Fund of Rs.1.98 Lac.

(b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, there are no dues of GST, Provident Fund, Income-tax, Sales Tax, Service Tax, Duty of Customs or other statutory dues which have not been deposited on account of any disputes. viii)According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not surrendered or disclosed any transactions, previously unrecorded as income in the books of account, in the tax assessments under the Income-tax Act, 1961 as income during the year.

ix) (a) According to the information and explanations given to us and based of our examination of the books of accounts of the Company, NCD documents and other records of the Company, the Company has defaulted in repayment of borrowings and payment of any interest thereon. The details of defaults are as under;

As more fully explained in Note 9 to the financial statements, the aforesaid NCDs are secured, inter alia, by pledge of 9,11,934 equity shares held by the promoters of the Company. During the year, the pledgees invoked 3,34,558 shares on 22 August 2025, 1,86,505 shares on 25 August 2025 and 44,403 shares on 24 November 2025, aggregating to 5,65,466 shares. The balance 3,46,468 pledged shares could not be invoked on account of applicable lock-in restrictions. Management has represented that the aggregate quoted market value of the shares on the respective dates of invocation exceeded the outstanding principal, coupon interest and additional default interest under the NCDs. However, neither the Company nor we have received confirmation or a statement of appropriation/realisation from the Debenture Trustee/debenture holders confirming adjustment of the invoked shares against the outstanding dues or discharge, either wholly or partly, of the Companys obligations. Further, the NCDs have neither been redeemed nor cancelled/extinguished and continue to appear as outstanding in the BENPOS statement issued by the Registrar and Transfer Agent as at 31 March 2026. Accordingly, for the purpose of reporting under this clause, we have considered the aforesaid principal and interest amounts as continuing defaults as at 31 March 2026. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not been declared a wilful defaulter by any bank or financial institution or government or government authority. (c) In our opinion and according to the information and explanations given to us by the management, term loans were applied for the purpose for which the loans were obtained. (d) According to the information and explanations given to us and on an overall examination of the balance sheet of the Company, we report that no funds raised on short-term basis have been used for long-term purposes by the Company. (e) According to the information and explanations given to us and on an overall examination of the financial statements of the Company, we report that the Company has not taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries as defined under the Companies Act, 2013.Accordingly, clause 3(ix)(e) of the Order is not applicable. (f)According to the information and explanations given to us and procedures performed by us, we report that the Company has not raised loans during the year on the pledge of securities held in its subsidiaries as defined under the Companies Act, 2013. Accordingly, clause 3(ix)(f) of the Order is not applicable. x) (a) The company has not raised any moneys by way of initial public offer or further public offer (including debt instruments). Accordingly, clause 3(x)(a) of the Order is not applicable. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year. Accordingly, clause 3(x) (b) of the Order is not applicable. xi) (a) Based on examination of the books and records of the Company and according to the information and explanations given to us, considering the principles of materiality outlined in Standards on Auditing, we report that no fraud by the Company or on the Company has been noticed or reported during the course of the audit. (b) No report under sub-section (12) of section 143 of the Companies Act has been filed in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government, during the year and upto the date of this report. (c) According to the information and explanations given to us, no whistle-blower complaints were received during the year by the Company. xii)According to the information and explanations given to us, the company is not a Nidhi Company. Accordingly, clause (xii) of the order is not applicable to the company. xiii) According to the information and explanations given to us, all transactions with the related parties are in compliance with sections 177 and 188 of Companies Act, 2013 where applicable and the details have been disclosed in the Financial Statements etc. as required by the applicable accounting standards.

xiv) (a) Based on information and explanations provided to us and our audit procedures, in our opinion, the Company has an internal audit system commensurate with the size and nature of its business.

(b) We have considered the internal audit reports of the Company issued till date for the period under audit.

xv) According to the information and explanations given to us, in our opinion during the year the company has not entered into any non-cash transactions with its directors or persons connected to its directors and hence provisions of section 192 of the Companies Act, 2013 are not applicable to the company. xvi) (a) The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934. Accordingly, clause 3(xvi)(a) of the Order is not applicable. (b) The Company has not conducted any Non-Banking Financial or Housing Finance activities during the year and hence, the company is not required to obtain certificate of registration from the Reserve Bank of India as per the Reserve Bank of India Act, 1934.Accordingly, reporting under clause 3(xvi)(b) of the order is not applicable.

(c)The Company is not a Core Investment Company (CIC) as defined in the regulations made by the Reserve Bank of India. Accordingly, clause 3(xvi)(c) of the Order is not applicable. (d) According to the information and explanations provided to us during the course of audit, the Group does not have any CIC. Accordingly, the requirements of clause 3(xvi)(d) are not applicable. xvii) The company has not incurred cash loss during the financial year. The company has incurred cash loss of Rs.167 Lacs in the immediately preceding financial year.

xviii)No auditor has resigned from the post of the statutory auditors during the period under review. xix) According to the information 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 information accompanying the financial statements, 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 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.

CA R Sundaresan Aiyar Partner Membership No.: 043946 Place: Mumbai Date: September 04, 2026 UDIN: 26043946MYSNBA3337

Statement on Impact of Audit Qualification (For Audit Report with Modified Opinion) submitted along with Annual Standalone & Consolidated Audited Financial results.

Statement on Impact of Audit Qualification for the financial year ended 31^st March, 2026 (Pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015)

A. Details of Audit Qualification:

Following are the qualifications given by the Auditors in Audit Report on Standalone & Consolidated Financials Statement of Company. The Company has defaulted in repayment of NCDs aggregating to Rs. 2.25 crore, and the pledged shares of the promoters were partly invoked towards the default. However, as at 31 March 2026, the NCDs continued to appear as outstanding in the BENPOS, and no confirmation of redemption/appropriation or discharge of the NCD obligations was made available by the Debenture Trustee/debenture holders. Consequently, interest and default interest aggregating to Rs.29.84 lakh were not recognized by the Company, resulting in understatement of finance costs and financial liabilities. For detailed comment refer page number 1 of Auditors Report and Annexure B of auditors report (Standalone & Consolidated)

B. Type of Audit Qualification: Qualified Opinion C. Frequency of Qualification: First Time

D. For Audit Qualification(s) where the impact is quantified by the Auditor: i. Managements Views:

The Company has noted the observation of the Statutory Auditors regarding the accounting of coupon interest and additional default interest on the NCDs. Pursuant to the default, certain pledged shares of the promoters were invoked by the pledgees and the management had considered the value of such shares against the outstanding NCD obligations. However, in the absence of formal confirmation from the Debenture Trustee/debenture holders regarding appropriation of the invoked shares and discharge of the NCD obligations, the Statutory Auditors have considered the aforesaid interest as payable. The Company is in the process of obtaining the requisite confirmation and supporting documents from the Debenture Trustee/debenture holders and shall take appropriate accounting and consequential regulatory actions based on the final confirmation and reconciliation of the NCD obligations.

E. For Audit Qualification(s) where the impact is not quantified by the Auditor: i. Managements estimation on the impact of audit qualification: NA ii. If management is unable to estimate the impact, reasons for the same: NA

F: Signatories Details:

PARESH JAYSIH SAMPAT

CA R SUNDARESAN AIYAR MANAGING DIRECTOR STATUTORY AUDITOR

DIN: 00410185 MEMBERSHIP NO: 043946

HANS ALBERT LEWIS CFO PAN: ACOPL6883G