ENS Enterprises Ltd Auditor Reports

Restated Financial Statements To,

The Board of Directors

ENS Enterprises Limited

(Formerly known as "ENS Enterprises Private Limited")

B-16, 2 nd Floor, Sector-63, Noida, Gautam Buddha Nagar, U.P., 201301

1. We have examined the Restated Financial Information of ENS Enterprises Limited, (Formerly known as " ENS Enterprises Private Limited") comprising the Restated Statement of Asset and Liabilities as at September 30, 2025, as at March 31, 2025, as at March 31, 2024 and as at March 31, 2023, restated statement of profit and loss and restated statement of cash flows for the six months ended on September 30 2025 and for the year ended March 31, 2025, 2024 and 2023 (collectively referred to as the " restated summary statements" or "restated financial statements") annexed to this report and initialed by us for identification purposes. These restated financial statements have been prepared by the management of the Company and approved by the board of directors at their meeting on October 14, 2025 in connection with the proposed Initial Public Offering (IPO) on the SME Platform of BSE Limited ("BSE") of the company.

2. These restated Financial Statements have been prepared in accordance with the requirements of:

(i) Section 26 of Part I of Chapter III of the Companies Act, 2013 as amended (the "Act");

(ii) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations 2018 ("ICDR Regulations") and

(iii) The Guidance Note on Reports in Company Prospectus (Revised) issued by the Institute of Chartered Accountants of India ("Guidance Note").

3. The Companys Board of Directors is responsible for the preparation of the Restated Financial Statements for inclusion in the Draft Red Herring Prospectus (DRHP) / Red Herring Prospectus / Prospectus ("Offer Document") to be filed with the BSE SME and Registrar of Companies (Kanpur) in connection with the proposed SME IPO. The Restated Financial Statements have been prepared by the management of the Company.

The responsibility of the board of directors of the Company includes designing, implementing and maintaining adequate internal control relevant to the preparation and presentation of the Restated Financial Statements. The board of directors are also responsible for identifying and ensuring that the Company complies with the Act, ICDR Regulations and the Guidance Note.

4. We have examined such restated financial Information, taking into consideration:

(i) The terms of reference to our engagement letter dated September 30, 2025, with the company requesting us to carry out the assignment, in connection with the proposed Initial Public Offering of equity shares on the SME Platform of BSE Limited ("IPO" or "SME IPO); and

(ii) The Guidance Note also requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI;

(iii) Concepts of test checks and materiality to obtain reasonable assurance based on verification of evidence supporting the Restated Financial Statements;

(iv) The requirements of Section 26 of the Act and the ICDR Regulations. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the Act, the ICDR Regulations and the Guidance Note in connection with the IPO.

5. The restated financial statements of the Company have been compiled by the management from the audited financial statements of the Company for the six-month period ended on September 30 2025, and for the financial year ended March 31, 2025, March 31, 2024 and March 31, 2023.

6. Audit for the six months period ended on September 30, 2025 and financial year ended on March 31, 2025 was conducted by us and Audit for the financial year ended March 31, 2024 and March 31, 2023 was conducted by M/s ASVN & Co. There are no audit qualifications in the audit reports issued for the six months period ended on September 30 2025 and for the financial year ended on March 31, 2025, March 31, 2024 and March 31, 2023.

The financial report included for these years is based solely on the audit reports issued for the respective years.

7. Based on our examination, of these restated financial statements and according to the information and explanations given to us, we are of the opinion that:

a) The accounting policies applied are consistent for all the reporting periods presented.

b) Adjustments relating to prior periods and other material amounts have been duly considered in the respective financial years to which they pertain.

c) The extraordinary items that need to be disclosed separately in the accounts have been disclosed.

d) There are no audit qualifications in the audit reports issued by the us for the six-month period ended on September 30 2025, and for the financial year ended on March 31, 2025, March 31, 2024 and March 31, 2023, which would require adjustments in the restated financial statements of the Company.

8. In accordance with the requirements of the Act, including the rules made there under, ICDR Regulations, Guidance Note and engagement letter, we report that:

(i) The "restated statement of asset and liabilities" of the Company as at September 30, 2025, March 31, 2025, March 31, 2024 and March 31, 2023 examined by us, as set out in this report read with significant accounting policies has been arrived at after making such adjustments and regroupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to the restated summary statements to this report.

(ii) The "restated statement of profit and loss" of the Company for the six months ended on September 30 2025 and for the financial year ended on March 31, 2025, March 31, 2024 and March 31, 2023 examined by us, as set out in this report read with significant accounting policies has been arrived at after making such adjustments and regroupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to the restated summary statements to this report.

(iii) The "restated statement of cash flows" of the Company for the six months ended on September 30, 2025 and for the financial year ended on March 31, 2025, March

31, 2024 and March 31, 2023 examined by us, as set out in this report read with significant accounting policies has been arrived at after making such adjustments and regroupings to the audited financial statements of the Company, as in our opinion were appropriate and more fully described in notes to restated summary statements to this report.

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

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

11. In our opinion, the above financial information contained in this report, read with the respective significant accounting policies and notes to restated summary, is prepared after making adjustments and regrouping as considered appropriate and has been prepared in accordance with the Act, ICDR Regulations, Engagement Letter and Guidance Note.

12. Our report is intended solely for the use of the management and for inclusion in the offer document in connection with the SME IPO. Our report should not be used, referred to or adjusted for any other purpose except with our consent in writing.

For Prakash Sachin & Co. Chartered Accountants FRN: - 012513C

SD/-

CA Vikas Kejriwal

Partner

M. No. 504075

Place: New Delhi

Date: 14.10.2025

UDIN: 25504075BMKOUR4539