Dolphin Medical Services Ltd Auditor Reports

f‘) On the basin of v/ritten representations received from the Directors, as on 31st March, 2025 and taken on record by the Board of Directors, v/e report that none of the Directors is disqualified as on 31st March, 2025 from being appointed as a Director in terms of section 104 (2) of the Companies Act, 2013.

f) In our opinion, and according to the information and explanations given to us, there are adequate internal control systems commensurate with the size of the company and this nature of its business.

g) In our opinion, and according to the information and explanations given to us, the company has disclosed the pending litigations of the company v/hich will ha/e impact on the financial statements.

h) In our opinion, and according to the information and explanations given to us, the company is not foreseeing any losses, and therefore the provision of the same does not arise.

i) In our opinion, and according to the information and explanations given to us, the company has not holding amounts such as unclaimed dividends, share application money etc requiring the transfer of the same to the Investor Education and Protection Fund.

ANNEXURE TO THE INDEPENDENT AUDITORS REPORT

The Annexure referred to in tl\o Auditors Repot l to the Members ol Ms, 1)01,1*111N Ml.DU Al. SERVICES LIMITED lor the period ended 31st Matvh. 3033,

1) a) I he Company has maintained proper reeords showing lull pattienlars including quantitative details

and situation of fixed assets.

b) The fixed assets have been physieally verified by the management during the period and no serious discrepancies have been noticed on such verification.

2) a) The stock of inventory have been physically v erified during the y ear by the management. In our

opinion, the frequency of verification is reasonable.

b) In our opinion, the procedures of physical verification of inventory followed by the management reasonable and adequate considering the si/e of the company and the nature of its business.

c) No material discrepancies have been noticed on physical verification of stocks as compared to book reeords in so far as appears from our examination of the books.

3) In our opinion and according to the information and explanations given to us. the company has not granted any loans, secured or unsecured to companies, firms or other parties covered in the register maintained under section 189 of the Companies Act. and therefore, the receipt of the principal amount and interest thereon and overdue thereon does not arise.

4) In our opinion, and according to the information and explanations given to us. there are adequate internal control systems commensurate with the size of the company and the nature of its business with regard to purchase of inventory and fixed assets and for the sale of goods and services, f urther during the course of our audit, we have not come across any instances of major weaknesses in internal control that in our opinion, requiring correction.

5) In our opinion and according to the information and explanations giv en to us and as shown bv the books of accounts, the company has not accepted deposits within the meaning Section 73 to 7o of the Companies Act. 20 and hence compliance of provisions of Section 73 to 70 of the companies Act 2013 does not arise.

6) The Central Government had not prescribed any cost records l Vs. 14S( 1) of Act. 2013 and

hence the maintenance of cost records does not arise.

") a¹) According io iho books mul records c\amincd l>y us and llie information and explanations given to us. the company is regular in depositing with appropriate authorities the undisputed statutory dues in respect of UST. provident fund. liSI, ineome-tax, wealth-tax, service tax, sales-tax, customs duty and excise duty and there were no undisputed statutory dues and arrears as at the date of the Balance Sheet under report for the period exceeding six months from the dale they became pay able.

lA According to the books and records examined by us and the information and explanations given to us, there was no dispute statutory dues in respect of Income fax, provided fund, BSI, wealth-tax, serv ice tax. sales-tax. customs duty and excise duly. GS T etc.,

c) Creditors and Debtors confirmation was obtained.

d) during the y ear under audit, the total turnover was relating to Medical tests or diagnosis.

S) According to the books and accounts examined by us and the information and explanations given to us the company has not availed any loans from any of the financing institutions, bank or debenture holders and therefore the defaults thereof does not arise.

9) According to the information and explanations given to us, the company has not given any guarantee for loans taken by others from bank or financial institutions.

10) According to the books and accounts examined by us and the information and explanations given to us the company has not taken any term loans during the year

11) During the course of our examination of the accounts of the company in accordance with generally accepted auditing practices, we have not come across any instances of fraud on or by the company, nor has the management, of any such instance being noticed or reported during the year.