GDL Leasing & Finance Ltd Auditor Reports

To, The Members of GDL Leasing and Finance Limited,

Report on the Audit of the Standalone Financial Statements

Opinion

I have audited the standalone financial statements of GDL Leasing and Finance Limited (the " NBFC" or "Company") for the year ended 31st March, 2026 comprising the Balance Sheet, Statement of Profit and Loss (including Other Comprehensive Income/Loss), Statement of Cash Flows, Statement of Changes in Equity, and the related notes, including material accounting policies and other explanatory information (hereinafter referred to as the " Standalone Financial Statements".

In my opinion and to the best of my information and according to the explanations given to me, the aforesaid Standalone Financial Statements give the information required by the Companies Act, 2013 ("the Act") in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, the relevant circulars, guidelines and directions issued by the Reserve Bank of India ("RBI Guidelines"), and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, and its profit (including other comprehensive income), its cash flows and the changes in equity for the year ended on that date.

Basis for Opinion

I conducted audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). The responsibilities under those Standards are further described in the "Auditors Responsibilities for the Audit of the Standalone Financial Results" section of our report. I am independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India 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 I have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. I believe that the audit evidence obtained by me is sufficient and appropriate to provide a basis for the opinion.

Key Audit Matter

Key Audit Matters are those matters that, in our professional judgment, were of most significance in our audit of the Standalone Financial Statements for the financial year ended March 31, 2026. 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.

I have determined the matter described below to be the key audit matters to be communicated in the report.

Impairment Loss Allowance of loans and advances

(in Rs. Lakhs)

Gross Advances	794.70
Provisions	46.37
Net Advances	748.33

Significant estimates and judgments involved in key audit matter

The Reserve Bank of India (Non-Banking Financial Companies - Income Recognition, Asset Classification and Provisioning) Directions, 2025 ("IRAC") prescribe the prudential norms for identification and classification of advances as Non-Performing Assets (NPAs). The Company has recognised impairment provisions for loan assets based on the Expected Credit Loss ("ECL") approach prescribed under Ind AS 109 - Financial Instruments.

The Company has applied significant judgment in identifying and classifying loan assets as Stage 3 by considering both quantitative and qualitative factors. The identification of Stage 3 assets is influenced by factors such as borrower stress and liquidity concerns.

Impairment loss allowance on loans and advances is considered a Key Audit Matter due to the Companys significant credit risk exposure arising from its large and geographically diversified loan portfolio. The value of loans and advances reported in the Balance Sheet is significant, and estimating individual and collective credit impairment provisions, write-offs, asset quality, and provisioning involves a high degree of complexity and management judgment.

The Companys Expected Credit Loss ("ECL") model is inherently complex and requires significant judgment in designing and applying the three-stage impairment model, including the selection of assumptions and incorporation of forward-looking information. The ECL calculation also requires the use of large volumes of data, and the completeness, accuracy, and reliability of such data have a significant impact on the impairment provisions recognised. Accordingly, the accuracy of data flows and the effectiveness of related internal controls are critical to the integrity of the estimated impairment provisions.

How the matter was addressed in our audit

Audit Procedures included but were not limited to the following: -

I started our audit procedures with an understanding of the internal control environment related to impairment loss allowance. The procedures over internal controls focused on the recognition and measurement of impairment loss allowance. I have assessed the design and tested the operating effectiveness of the selected key controls implemented by the Company.

I have also assessed whether the impairment methodology used by the Company was in accordance with the assumptions and methodology approved by the Board of Directors of the Company and complied with Ind AS 109 - Financial Instruments.

For loans and advances assessed for impairment on a portfolio basis, we performed the following procedures:

1. I Have read the Companys policies for identification and classification of Non-Performing Assets (NPAs) and assessed compliance with the RBI IRAC Directions.

2. I Have understood the design, reliability, and operating effectiveness of key data inputs and related management controls.

3. I Have performed substantive audit procedures relating to the identification and classification of Stage 3 assets by the Company.

4. I Have tested the identification and grouping of loan accounts mapped with customer codes as identified by the management.

5. I Have performed analytical procedures to identify possible cases of evergreening of loans and tested such cases on a sample basis.

6. I Have checked the stage classification as at the Balance Sheet date in accordance with the Companys definition of Default and the Reserve Bank of India circulars issued from time to time.

7. I Have verified, on a sample basis, that the stage classification of borrowers was carried out in accordance with the Resolution Framework issued by the Reserve Bank of India (RBI) and the Board-approved policy for ECL provisioning and stage classification.

8. I Have verified whether the ECL provision was made in accordance with the Board-approved policy in this regard.

9. I Have manually recalculated the ECL provision for selected sample accounts.

For loans and advances written off during the year under audit: -

1. I Have read and understood the methodology and policy laid down and implemented, by the Company for write - offs.

2. I Have tested compliance with the write-off policy on a sample basis.

Information other than the Standalone 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 Boards Report (including annexures thereto) and the Management Discussion and Analysis ("MD&A") (collectively referred to as the "Other Information"), but does not include the Standalone Financial Statements and our Auditors Report thereon.

My opinion on the Standalone Financial Statements does not cover the Other Information, and I Have do not express any form of assurance conclusion thereon.

In connection with My audit of the Standalone Financial Statements, My 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 with our knowledge obtained during the course of our audit, or otherwise appears to be materially misstated.

If, based on the work I Have performed, I Have concluded that there is a material misstatement of this Other Information, I am required to report that fact. I have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements

The accompanying Standalone Financial Statements have been approved by the Companys Management and Board of Directors. The Companys Management and Board of Directors are responsible for the matters stated in Section 134(5) of the Companies Act, 2013 with respect to the preparation and presentation of these Standalone Financial Statements that give a true and fair view of the standalone financial position, standalone financial performance including other comprehensive income, statement of changes in equity, and cash flows of the Company in accordance with the Indian Accounting Standards (Ind AS) specified under Section 133 of the Act, the RBI Guidelines, and other accounting principles generally accepted in India.

The Companys Board of Directors is also responsible for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; the selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation, and maintenance of adequate internal financial controls that I Have operating effectively for ensuring the accuracy and completeness of the accounting records relevant to the preparation and presentation 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, the Management and the Board of Directors are 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 the Management and the Board of Directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the Companys financial reporting process.

Auditors Responsibilities for the Audit of the Standalone Financial Statements

My objective is 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 my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing 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 Standalone Financial Statements.

As part of an audit in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, I Have exercise professional judgment and maintain professional scepticism throughout the audit. I Have also: -

1. 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.

2. Obtain an understanding of internal financial controls 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, I am also responsible for expressing the opinion on whether the Company has adequate internal financial controls with reference to the Standalone Financial Statements in place and the operating effectiveness of such controls based on our audit.

3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

4. 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.

5. Conclude on the appropriateness of the going concern basis of accounting used by the Management and the Board of Directors and, based on the audit evidence obtained, determine 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 I Have concluded that a material uncertainty exists, I am 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.

6. Obtain sufficient appropriate audit evidence regarding the Standalone Financial Statements of the Company to express an opinion on the Standalone Financial Statements.

7. I Have communicated with those charged with governance of the Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I Have identify during our audit.

8. I Have also provided those charged with governance with a statement that I Have have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and, where applicable, related safeguards.

Report on Other Legal and Regulatory Requirements

1. As required by Section 197(16) of the Companies Act, 2013, based on our audit, I Have report that the Company has paid remuneration to its directors during the year in accordance with the provisions of and limits laid down under Section 197 read with Schedule V to the Act.

2. As required by the Companies (Auditors Report) Order, 2020 ("CARO" or the "Order") issued by the Central Government of India in terms of Section 143(11) of the Companies Act, 2013, I Have given in Annexure I a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.

3. Further to our comments in Annexure I, as required by Section 143(3) of the Companies Act, 2013, based on our audit, I Have report, to the extent applicable, that: (a) I Have sought and obtained all the information and explanations which, to the best of our knowledge and belief, are necessary for the purposes of our audit of the accompanying Standalone Financial Statements. (b) In my 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 Standalone Financial Statements dealt with by this report are in agreement with the books of account. (d) In my opinion, the aforesaid Standalone Financial Statements comply with the Indian Accounting Standards (Ind AS) specified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. (e) On the basis of the written representations received from the directors and 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 Companies Act, 2013. (f) With respect to the adequacy of the internal financial controls with reference to the Standalone Financial Statements of the Company as on March 31, 2026, and the operating effectiveness of such controls, refer to our separate Report in Annexure II, wherein I Have expressed an unmodified opinion ; and (g) Based on our examination, which included test checks, the Company has used accounting software for maintaining its books of account which have a feature of recording an audit trail (edit log) facility, and such feature operated throughout the year for all relevant transactions recorded in the software. Based on the procedures performed by us, I Have did not come across any instance of the audit trail feature being tampered with. Additionally, the audit trail has been preserved by the Company in accordance with the statutory requirements for record retention.

Annexure I

In terms of the information and explanations sought by us and given by the Company, and the books of account and records examined by us in the course of our audit, and to the best of our knowledge and belief, I Have report that:

1. (A) The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment and Right-of-Use Assets, including quantitative details and situation of these assets. (B) The Company has maintained proper records showing full particulars of intangible assets. (C) The Company has a regular programme of physical verification of its Property, Plant and Equipment, by which all Property, Plant and Equipment are verified in a phased manner. In our opinion, this periodicity of physical verification is reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the programme, certain Property, Plant and Equipment Have physically verified by the Management during the year. In our opinion, and according to the information and explanations given to us, no material discrepancies Have been noticed on such verification.

2. The Company does not hold any inventory. Accordingly, reporting under Clause 3(ii)(a) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

3. The Company is a Non-Banking Financial Company (NBFC), and its principal business is to grant loans. Accordingly, reporting under Clause 3(iii)(a) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

4. In our opinion, and according to the information and explanations given to us, the Company has not granted any loan or provided any guarantee or security in connection with any loan taken by any party covered under Section 185 of the Companies Act, 2013. Further, the Company has complied with the provisions of Section 186 of the Act in respect of the loans or investments made, or guarantees or security provided by it, to the extent applicable.

5. In our opinion, the Company has complied with the directives issued by the Reserve Bank of India ("RBI") with regard to the deposits accepted and amounts deemed to be deposits during the year. According to the information and explanations given to us, the provisions of Sections 73 to 76 and other relevant provisions of the Companies Act, 2013, and the Companies (Acceptance of Deposits) Rules, 2014 (as amended), are not applicable to the Company, being a Non-Banking Financial Company registered with the RBI. I Have been informed by the Management that no order has been passed by the National Company Law Tribunal (NCLT), the RBI, or any Court or any other Tribunal against the Company in this regard.

6. The Central Government has not specified the maintenance of cost records under Section 148(1) of the Companies Act, 2013, in respect of the Companys products/business activities. Accordingly, reporting under Clause 3(vi) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

7. In my opinion, and according to the information and explanations given to me, undisputed statutory dues including Goods and Services Tax (GST), Provident Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, Customs Duty, Cess, and other material statutory dues, as applicable, have been regularly deposited by the Company with the appropriate authorities. Further, no undisputed amounts payable in respect of such statutory dues are outstanding as at the year-end for a period of more than six months from the date they became payable.

8. In my opinion, and according to the information and explanations given to me and on the basis of our examination of the records of the Company, I confirm that I Have not come across any transactions not recorded in the books of account which have been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961.

9. (A) According to the information and explanations given to me, the Company has not defaulted in the repayment of its loans or borrowings or in the payment of interest thereon to any lender. (B) According to the information and explanations given to us, including the representations received from the Management of the Company, and on the basis of our audit procedures, I report that the Company has not been declared a wilful defaulter by any bank, financial institution, Government, or Government authority. (C) In my opinion, and according to the information and explanations given to me, and on an overall examination of the Standalone Financial Statements of the Company, funds raised by the Company on a short-term basis have not been utilized for long-term purposes. (D) The Company did not have any joint venture during the year. Further, according to the information and explanations given to us and on an overall examination of the Standalone Financial Statements of the Company, the Company has not taken any funds from any entity or person on account of, or to meet the obligations of, its subsidiary and associate.

10. (A) The Company has not raised any money by way of an initial public offer or further public offer (including debt instruments) during the year. Accordingly, reporting under Clause 3(x)(a) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company. (B) During the year, the Company has not made any preferential allotment or private placement of shares or fully, partially, or optionally convertible debentures. Accordingly, reporting under Clause 3(x)(b) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

11. (A) Based upon the audit procedures performed for the purpose of reporting the true and fair view of the Standalone Financial Statements, and according to the information and explanations given by the Management, I report that no fraud by the Company and no material fraud on the Company has been noticed or reported during the year. (B) According to the information and explanations given to me, including the representations made by the Management of the Company, no whistle blower complaints Have been received by the Company during the year.

12. The Company is not a Nidhi Company, and the Nidhi Rules, 2014 are not applicable to it. Accordingly, reporting under Clause 3(xii) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

13. In our opinion, and according to the information and explanations given to us, all transactions entered into by the Company with the related parties are in compliance with Sections 177 and 188 of the Companies Act, 2013, wherever applicable. Further, the details of such related party transactions have been disclosed in the Standalone Financial Statements as required under Indian Accounting Standard (Ind AS) 24 - Related Party Disclosures, prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015.

14. In our opinion, and according to the information and explanations given to us, the Company has an internal audit system as required under Section 138 of the Companies Act, 2013, which is commensurate with the size and nature of its business. I Have considered the internal audit reports issued to the Company during the year under audit and up to the date of our Auditors Report.

15. According to the information and explanations given to us, the Company has not entered into any non-cash transactions with its directors or persons connected with them. Accordingly, the provisions of Section 192 of the Companies Act, 2013 are not applicable to the Company.

16. The Company is required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934, and such registration has been obtained by the Company. During the year, the Company has not conducted any Non-Banking Financial activities without a valid Certificate of Registration (CoR) from the Reserve Bank of India (RBI) as required under the Reserve Bank of India Act, 1934. Further, the Company has not conducted any Housing Finance activities and is not required to obtain a CoR for such activities from the RBI.

17. The Company has not incurred any cash loss in the current as well as the immediately preceding financial year.

18. There has been resignation of the statutory auditor during the year. I Have taken into consideration the issues, objections, or concerns raised by the outgoing statutory auditor in the resignation letter while carrying out our audit, to the extent applicable. Based on resignation letter, No issues or objections requiring consideration were noted.

19. According to the information and explanations given to me, 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 Standalone Financial Statements, and our knowledge of the plans of the Board of Directors and the Management, I am of the opinion that no material uncertainty exists as on the date of the Auditors Report that the Company is capable of meeting its liabilities existing at the Balance Sheet date as and when they fall due within a period of one year from the Balance Sheet date. I However, state that this is not an assurance as to the future viability of the Company. I Have further state that our reporting is based on the facts up to the date of the Auditors Report, and I Have neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the Balance Sheet date will be discharged by the Company as and when they fall due.

20. The provisions of Section 135 of the Companies Act, 2013 relating to Corporate Social Responsibility (CSR) are not applicable to the Company. Accordingly, reporting under Clause 3(xx)(a) of the Companies (Auditors Report) Order, 2020 is not applicable to the Company.

21. The reporting under Clause 3(xxi) of the Companies (Auditors Report) Order, 2020 is not applicable in respect of the audit of the Standalone Financial Statements of the Company. Accordingly, no comment has been included in respect of the said clause under this report.

Annexure II

Independent Auditors Report on the Internal Financial Controls with Reference to the Standalone Financial Statements under Clause (i) of Sub-section (3) of Section 143 of the Companies Act, 2013 ("the Act")

In conjunction with our audit of the Standalone Financial Statements of GDL Leasing & Finance Limited (the "Company") as at and for the year ended March 31, 2026, I Have audited the internal financial controls with reference to the Standalone Financial Statements of the Company as at that date.

Managements Responsibilities for Internal Financial Controls

The Companys Management is responsible for establishing and maintaining internal financial controls based on the internal financial controls with reference to the Standalone Financial Statements 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 ("the Guidance Note") issued by the Institute of Chartered Accountants of India (ICAI).

These responsibilities include the design, implementation, and maintenance of adequate internal financial controls that have been operating effectively for ensuring the orderly and efficient conduct of the Companys 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 for the Audit of the Internal Financial Controls with Reference to the Standalone Financial Statements

My responsibility is to express an opinion on the Companys internal financial controls with reference to the Standalone Financial Statements based on our audit. I Have conducted the 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 the Institute of Chartered Accountants of India (ICAI) and prescribed under Section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls with reference to the Standalone Financial Statements.

Those Standards and the Guidance Note require that I Have comply with ethical requirements, plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls with reference to the Standalone Financial Statements were established and maintained, and whether 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 with reference to the Standalone Financial Statements and their operating effectiveness. Our audit of internal financial controls with reference to the Standalone Financial Statements includes obtaining an understanding of such internal financial controls, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal controls based on the assessed risk.

The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the Standalone Financial Statements, whether due to fraud or error.

I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion on the Companys internal financial controls with reference to the Standalone Financial Statements.

Meaning of Internal Financial Controls with Reference to the Standalone Financial Statements

A Companys internal financial controls with reference to the Standalone Financial Statements are processes designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of Standalone Financial Statements for external purposes in accordance with generally accepted accounting principles.

A Companys internal financial controls with reference to the Standalone Financial Statements include 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 the preparation of Standalone Financial Statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are made only in accordance with the authorisations of the Management and the Directors of the Company.

3. Provide reasonable assurance regarding the prevention or timely detection of unauthorised acquisition, use, or disposition of the Companys assets that could have a material effect on the Standalone Financial Statements.

Inherent Limitations of Internal Financial Controls with Reference to the Standalone Financial Statements

Because of the inherent limitations of internal financial controls with reference to the Standalone Financial Statements, 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 with reference to the Standalone Financial Statements to future periods are subject to the risk that such internal financial controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In my opinion, to the best of information and according to the explanations given to me, the Company has, in all material respects, adequate internal financial controls with reference to the Standalone Financial Statements, and such controls were operating effectively as at March 31, 2026, based on the criteria for internal financial controls with reference to the Standalone Financial Statements 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 (ICAI).

Place: Delhi
Date: 27/05/2026
UDIN: 26546029NBGMJY8280
For Jain Akshay & Associates
Chartered Accountants
Firm Regn. No. 040168N
Sd/-
(Akshay Jain)
Proprietor
M. No. 546029