Filatex Fashions Ltd Auditor Reports

TOTHE MEMBERS OF FILATEX FASHIONS LIMITED

Report on the Audit of the Standalone Financial Statements Opinion

We have audited the Standalone financial statements of FILATEX FASHIONS LIMITED (the "Company"),which comprise the Standalone Balance Sheet as at March 31, 2024, the Standalone Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year ended onthat date and a summary of significant accounting policies and other explanatory information (hereinafter referred toas the "Standalone financial statements").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Standalone financial statements give the information required by the Companies Act, 2013 (the "Act") in the manner sorequired and give a true and fair view in conformity with the Indian Accounting Standards prescribed under sectionl 33 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") andother accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2024and its profit, total comprehensive income, changes in equity and its 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. Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance withthe Code of Ethics issued by the Institute of Chartered Accountants of India (‘ICAI) together with the ethicalrequirements that are relevant to our audit of the Standalone financial statements under the provisions of the Act and the rulesthere under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and theCode of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of Matter

Attention is invited to following notes of the Standalone financial statements:

1. We draw your attention to Note no.2.29 of the Standalonefinancial statements of the company; The Company has long outstanding trade receivables of Rs.62.65 Crores in the books of accounts for more than 3 years and the company has not provided any provision for bad / doubtful debts in the books of accounts.

2. We draw your attention to Note No.2.30 of theStandalone financial statements of the company; Balances of trade receivables, deposits, loans and advances, advances received from the customers and trade payables are subject to confirmation from the respective parties and consequential reconciliation/adjustment arising there from, if any.

3. We draw your attention to Note o.2.31 of the Standalonefinancial statements of the company; Closing stocks are subject to verification and considered in books of accounts as per the management representation.

Ouropinionis notmodified in respect of these matters.

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 financialstatements as a whole, and in forming our opinion thereon, and we do not

105

provide a separate opinion on thesematters. We have determined that there are no key audit matters to communicate in our report.

Information other than the Standalone Financial Statements and Auditors Report thereon

The Companys Board of Directors is responsible for the other information. The other information comprises theinformation included in the Annual Report, but does not include the Standalone financial statements and our auditors reportthereon.

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

In connection with our audit of the Standalone financial statements, our responsibility is to read the other information and, indoing so, consider whether the other information is materially inconsistent with the Standalone financial statements or ourknowledge obtained in the 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 Responsibilityfor theStandalone financial statements

The Companys Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act,2013 ("the act) with respect to the preparation of these Standalone financial statements that give a true and fair view of the financial position, financial performance including other comprehensive income, cash flows and changes in equityof the Company in accordance with the accounting principles generally accepted in India, including the AccountingStandards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. Thisresponsibility also includes maintenance of adequate accounting records in accordance with the provisions of theAct 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 reasonableand prudent; design, implementation and maintenance of adequate internal financial controls, that were operatingeffectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation andpresentation of the Standalone financial statements 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 asa going concern, disclosing, as applicable, matters related to going concern and using the going concern basis ofaccounting unless Management either Intends to liquidate the Company or to cease operations, or has no realisticalternative but to do so.

Those Board of Directors are also responsible for overseeing the Companys financial reporting process. Auditors Responsibility

Our objectives are to obtain reasonable assurance about whether the Standalone financial statements as a whole are free frommaterial 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 withStandards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraudor error and are considered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken on the basis of these Standalone financial statements.

As part of an audit in accordance with Standards on Auditing, we exercise professional judgment and maintainprofessional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Standalone 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.

106

• 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)oftheAct,we are also responsible for explaining 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 Standalone 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 Standalone financial statements, including the disclosures, and whether the Standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the Standalone financial statements that, individually or in aggregate, makes itprobable that the economic decisions of a reasonably knowledgeable user of the Standalone financial statements maybe influenced. We considerquantitative materiality and qualitative factors in (i) planning the scope of our auditwork and in evaluating the results of our work; and (ii) to evaluatethe effect of any identified misstatements in theStandalonefinancial 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 identifyduring our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethicalrequirements regarding independence, and to communicate with them all relationships and other matters that mayreasonably 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 mostsignificance in the audit of the Standalone financial statements of the current period and are therefore the key audit matters. Wedescribe these matters in our auditors report unless law or regulation precludes public disclosure about the matter orwhen, in extremely rare circumstances, we determine that a matter should not be communicated in our reportbecause the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefitsof such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditors Report) Order, 2020 (‘the Order ) issued by the Central Government of India in terms of sub-section (11) of Section 143 of the Act, we give in the ‘Annexure A, a statement on the matters specified in the paragraph 3 and 4 of the order.

2. As required by Section 143(3)oftheAct, we report that

a) We have sought and obtained all the information and explanations except the external confirmations from the parties to the Company, which to the best of our knowledge and belief were necessary for the purposes of our audit. The Management assures of the matching balances in counterpartys books.

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, including Other Comprehensive Income, Statement of Changes in Equity and the Cash Flow Statement dealt with by this Report are in agreement with the booksof accounts.

d) In our opinion, the aforesaid Standalone financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

107

e) On the basis of the written representations received from the directors as on 31 st March, 2024taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2024from 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 B.

g) With respect to the other matters to be included in the Auditors Report in accordance with the requirements of section 197(16)oftheAct, 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 is in accordance with the provisions of section 197 of theAct.

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 has disclosed the impact of pending litigations on its financial position in its Standalone financial statements.

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 (which are material either individually or in the aggregate) 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 or entity, including foreign entity ("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 likeon behalf of the Ultimate Beneficiaries.

b) The Management has represented, that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity ("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 likeon behalf of the Ultimate Beneficiaries.

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.

v. The Company has neither paid nor declared any dividend during the year. Therefore, compliance of Section 123 of the Act is not required.

For Pundarikashyam and Associates Chartered Accountants Firm Reg. No: 011330S

Place: Hyderabad Date: 30-05-2024

Sd /-

B. SURYA PRAKASA RAO Partner

Membership No: 205125 UDIN:24205125BKADWD7095

108

ANNEXURE A TO THE INDEPENDENT AUDITORS REPORT

The Annexure referred to in Independent Auditors Report to the members of the Company on the Standalone

financial statementsfortheyear ended 31st March 2024.

According to information and explanations given to us, we report that:

i. In respect of the Companys Property, Plant and Equipment and Intangible Assets:

a. (A) The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment and relevant details of right-of-use assets.

(B) The company does not have any intangible assets. Therefore, reporting under clause 3(i)(a)(B) of the said order is not applicable to the company.

b. The company has a regular program of physical verification of its property, plant and equipment including investment property under which the assets are physically verified in a phased manner over a period of two years, which, in our opinion, is reasonable having regard to the size of the company and the nature of its assets. In accordance with this program, certain property, plant and equipment including investment property were verified during the year and no material discrepancies were noticed on such verification.

c. According to the information and explanations given to us and based on the audit procedures performed by us, the title deeds of immovable properties (other than properties where the company is the lessee and the lease agreements are duly executed in Favor of the lessee) disclosed in Note no. 3 to the Standalone financial statements are held in the name of the company.

d. The Company has not revalued any of its Property, Plant and Equipment (including right of-use assets) and intangible assets during the year.

e. No proceedings have been initiated during the year or are pending against the Company as at March 31, 2024 for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder.

ii.

a. According to the information and explanation given to us, the inventory has been physically verified during the year by the management at regular intervals. In our opinion, the procedure of physical verification of inventories followed by the management is reasonable and adequate in relation to the size of the company and the nature of its business, and no material discrepancy of 10% or more exists in the aggregate in each class of inventory.

b. The Company has not been sanctioned working capital limits in excess of ? 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 explanation given to us and based on the verification of the records of the company, the company has neither made any investment in, provided any guarantee or security nor granted any loans or advances in the nature of loans, secured or unsecured, to companies, firms, limited liability partnerships or any other parties. Accordingly, reporting under clause 3(iii) of the said Order is not applicable to the company.

iv. 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.

v. The Company has not accepted any deposits to which the provisions of Sec. 73 to 76 or any other relevant provisions of the Act and the rules framed there under and the directions issued by the RBI are applicable. Hence this clause is not applicable and not commented upon.

vi. As informed to us, the maintenance of cost records has not been specified by the central government under sub-section (1) of section 148 of the act, in respect of the activities carried on by the company.

109

vii.

a) According to the information and explanations given to us and on the basis of our examination of the records of the Company amounts deducted / accrued in the books of account in respect of undisputed statutory dues including Service tax, Duty of Customs, Duty of Excise, value added tax, Goods and Service Tax and other material statutory dues have been deposited with occasional delays during the period by the Company with the appropriate authorities. But undisputed statutory dues in respect of Employees State Insurance, Tax deducted at source, remained outstanding for more than six months from the date it became payable asfollows.The company has not made any payments in respect of Professional Tax and Provident Fund.

Amount in Lakhs

PARTICULARS	More than 6 months	Total liability
Tax deducted at source	36.63	72.34
Employees State Insurance	0.61	1.66

There are arrears of undisputed amounts payables (excluding interest accrued till date) in respect of income tax as at 31.03.2024 for a period more than six months from the date they became payable as follows

Amount in Lakhs

Assessment Year	Total Demand
2012-13	1.94
2010-11	19.31

b) According to the information and explanation given to us, and the records of the company examined by us, there are no dues of Income tax, Custom duty, Goods and Service Tax, Cess, and other statutory liabilities except Professional tax and Provident Fund which have not been deposited with appropriate authorities on account of any dispute.

There are arrears of disputed amounts payables, against which company had preferred appeals (excluding interest accrued till date)in respect of income tax asat 31.03.2024 as follows.

Amount in Lakhs

Assessment Year	Total Demand
2016-17	581.98
2018-19	31.15
2019-20	22.06
2022-23	922.28

110

viii. There were no transactions relating to previously unrecorded income that have been surrendered or disclosed as income during the year in the tax assessments under the IncomeTaxAct, 1961 (43 of 1961).

ix. According to the information and explanation giver to us

a. The company has not defaulted in repayment of loans or other borrowings or in payment of interest thereon to any lender except to one lender namely Godavari Urban Credit Co-Op Society Ltd, Nanded, in which outstanding amount of Rs.2.25Lakhs (Incl. Interest) yet to be paid as on 31.03.2024.

b. The company has not been declared a wilful defaulter by any bank orfinancial institution or other lender.

c. The terms loans were applied only for those purpose for which they were obtained.

d. Funds raised for short-term basis were not utilized for long-term purposes.

e. The company has no subsidiary, associate or joint ventures. Accordingly, reporting under clause3(ix)(e)of the said Order is not applicable to the company.

f. The company has one subsidiary Company but do not have any associate or joint ventures. Accordingly, the company has not raised any loans during the year by pledging securities held in its subsidiaries

a. In our opinion and according to the information and explanations given to us, the Company did not raise any money by way of initial public offer or further public offer (including debt instruments) and term loans during the year. Accordingly, paragraph 3(ix) of the Order is not applicable to the Company.

b. As per the information and explanation given to us, the company has made preferential allotment or private placement of shares or convertible debentures during the year. The same is in accordance with section 42 and section 62 of the Companies Act, 2013. The funds raised have been used for the purposes for which they were raised.

a. No fraud by the Company and no material fraud on the Company has been noticed or reported during the year.

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 up to the date of this report.

c. As represented to us by the management, there are no whistle blower complaints received by the Company during the year.

xii. The Company is not a Nidhi Co. and therefore clause 3(xii) of the Order is not applicable to the Company and we do not comment upon this provision.

xiii. In our opinion, all the Related Party Transactions entered into by the Company during the year are in compliance with the provisions Sec. 188& 177 of the Act and the details thereof have been disclosed in the Standalone Financial Statements as required by the accounting standards and the Act.

a. In our opinion and according to the information and explanation given to us, the company hasinternal audit system commensurate with the size and nature of its business.

b. Internal Audit has been conducted for the year under consideration and internal Audit Report has been produced for our verification till the date of signing of our report relevant to the year under audit.

xv. The Company has not entered into any non-cash transactions with directors / persons connected with him as stipulated U/s. 192 of the Act. Clause 3(xv) of the Order is therefore not applicable to the Company.

Ill

XVI.

a. In our opinion, the Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934.Hence, reporting under clause 3(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.

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

xviii. There has been no resignation of statutory auditors during the year.

xix. On the basis of the financial ratios, ageing and expected dates of realisation of financial assets and payment of financial liabilities, other information accompanying the Standalone 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.

xx. According to the information and explanation given to us and based on the verification of the records of the company, we report that

a. In respect of other than ongoing projects, there are no unspent amounts that are required to be transferred to a fund specified in Schedule VII of the Act, in compliance with second proviso to sub section 5 of section 135 of the Act.

b. There are no unspent amounts in respect of ongoing projects, that are required to be transferred to a special account in compliance of provision of sub section (6) of section 135 of the Act.

xxi. There are no qualifications or adverse remarks by the respective auditors in the companies (Auditors Report) Order (CARO) reports of the Subsidiary company included in the Consolidated Financial Statements.

For Pundarikashyam and Associates Chartered Accountants Firm Reg. No: 011330S

Place: Hyderabad Date: 30-05-2024

Sd /-

B. SURYA PRAKASA RAO Partner

Membership No: 205125 UDIN:24205125BKADWD7095

112

ANNEXURE B TO THE INDEPENDENT AUDITORS REPORT

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the CompaniesAct. 2013 ("the Act")

We have audited the internal financial controls over financial reporting of M/s. FILATEX FASHIONSLIMITED as of March 31,2024 in conjunction with our audit of the Standalone financial statements of the Company for the year ended on that date.

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 andefficient conduct of its business, including adherence to 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 CompaniesAct, 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 anddeemed to be prescribed under section 143(10) of the CompaniesAct, 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 controlsover 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 effectivenessof internal control based on the assessed risk. The procedures selected depend on the auditors judgement, includingthe assessment of the risks of material misstatement of the Standalone financial statem ents, whether d ue to fraud or error.

We believe that the audit evidence we have obtained issufficient and appropriate to provide a basis for our audit opinion on the Companys internal financial controls system overfinancial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A Companys internal financial control over financial reporting is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation of Standalone financial statements for externalpurposes in accordance with generally accepted accounting principles. A Companys internal financial control overfinancial reporting includes those policies and procedures that

(1) pertain to the maintenance of records that, inreasonable detail, accurately and fairly reflect the transactions and dispositionsof the assetsof the Company;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Standalone financialstatements in accordance with generally accepted accounting principles, and that receipts and expenditures of theCompany are being made only in accordance with authorisations of Management and directors of the Company; and

(3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, ordisposition of the Companys assets that could have a material effect on the Standalone financial statements.

113

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 endnote 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.

In our opinion, to the best of the information and explanations given to us, the Company have 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, 2024as the internal control over financial reporting criteria was 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.

Opinion

For Pundarikashyam and Associates Chartered Accountants Firm Reg. No: 011330S

Place: Hyderabad Date: 30-05-2024

Sd /-

B. SURYA PRAKASA RAO Partner

Membership No: 205125 UDIN:24205125BKADWD7095

114