Mahaalaxmi Texpro Ltd Auditor Reports

To The Members of

MAHAALAXMI TEXPRO LIMITED

(Formerly known as Abhishek Corporation Limited)

Report on the Audit of the Standalone Financial Statement Quali ed Opinion

We have audited the accompanying standalone nancial statements of Mahaalaxmi Texpro Limited (Formerly known as Abhishek Corporation Limited) ("the Company"), which comprise the Balance Sheet as at March 31, 2026 the Statement of Pro t and Loss including Other Comprehensive Income, the Statement of Changes in Equity and the Statement of Cash Flows for the year then ended, and notes to the standalone nancial statements, including material accounting policy information and other explanatory information (hereinafter referred to as the "standalone nancial statements").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone nancial 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 prescribed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended ("Ind AS") and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, its loss including other comprehensive income, changes in equity and its cash ows for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone nancial statements in accordance with the Standards on Auditing ("SAs") speci ed under Section 143(10) of the 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 with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the standalone nancial statements under the provisions of the Act and the Rules made thereunder, and we have ful lled our other ethical responsibilities in accordance with these requirements and the ICAIs Code of Ethics.

We believe that the audit evidence we have obtained is su cient and appropriate to provide a basis for our audit opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most signi cance in our audit of the standalone nancial statements of the current period. These matters were addressed in the context of our audit of the standalone nancial statements as a whole and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

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 the information included in the Companys Annual Report, including the Management Discussion and Analysis, Boards Report together with its annexures, Corporate Governance Report and Shareholders Information, but does not include the standalone nancial statements and our auditors report thereon.

Our opinion on the standalone nancial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the standalone nancial statements, our responsibility is to read the other information and, in doing so, consider whether such other information is materially inconsistent with the standalone nancial statements or our knowledge obtained during the course of the audit, or otherwise appears to be materially misstated.

If, based on the work we have performed on the other information obtained prior to the date of this auditors report, we conclude that there is a material misstatement of such other information, we are required to report that fact.

We have nothing to report in this regard.

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

The Companys Board of Directors is responsible for the matters stated in Section 134(5) of the Act with respect to the preparation of these standalone nancial statements that give a true and fair view of the nancial position, nancial performance including other comprehensive income, changes in equity and cash ows of the Company in accordance with Ind AS and other accounting principles generally accepted in India.

In preparing the standalone nancial statements, the Board of Directors is 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 Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

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

Auditors Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalone nancial statements as a whole are free from material 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 with SAs 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 in uence the economic decisions of users taken on the basis of these standalone nancial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the standalone nancial statements, whether due to fraud or error; design and perform audit procedures responsive to those risks; and obtain audit evidence that is su cient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the risk of not detecting one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control.

Obtain an understanding of internal nancial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal nancial controls with reference to standalone nancial statements 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 relating to events or conditions that may cast signi cant 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 nancial 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 nancial statements, including the disclosures, and whether the standalone nancial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone nancial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone nancial statements may be in uenced.

We consider quantitative materiality and qualitative factors in:

1. Planning the scope of our audit work and evaluating the results of our work; and

2. Evaluating the effect of any identi ed misstatements in the standalone nancial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signi cant audit ndings, including any signi cant de ciencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we 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, actions taken to eliminate threats or safeguards applied.

From the matters communicated with those charged with governance, we determine those matters that were of most signi cance in the audit of the standalone nancial statements of the current period and are therefore the key audit matters.

We describe these matters in our auditors report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public-interest bene ts of such communication.

Report on Other Legal and Regulatory Requirements

1. Companies (Auditors Report) Order, 2020

As required by the Companies (Auditors Report) Order, 2020 ("the Order"), issued by the Central Government of India in terms of Section 143(11) of the Act, we give in "Annexure B" a statement on the matters speci ed in paragraphs 3 and 4 of the Order, to the extent applicable.

2. Reporting under Section 143(3) of the Companies Act, 2013

As required by Section 143(3) of the Act, based on our audit, we report that:

a) We have sought and obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purposes of our audit.

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, Statement of Pro t and Loss including Other Comprehensive Income, Statement of Changes in Equity and Statement of Cash Flows dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid standalone nancial statements comply with the Indian Accounting Standards speci ed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended.

e) On the basis of written representations received from the directors as on March 31, 2026 and taken on record by the Board of Directors, none of the directors is disquali ed as on March 31, 2026 from being appointed as a director in terms of Section 164(2) of the Act.

f) With respect to the adequacy of the internal nancial controls with reference to standalone nancial statements of the Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure A". Our report expresses an unmodi ed opinion on the adequacy and operating effectiveness of the Companys internal nancial controls with reference to standalone nancial statements.

3. Matters required under Rule 11 of the Companies (Audit and Auditors) Rules, 2014

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, as amended, 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 nancial position in its standalone nancial statements. Refer Note No. vii (b) of the Annexure B to the Independent Audit Report. ii. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.

iii. There has been no delay in transferring amounts 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, other than as disclosed in the notes to the standalone nancial statements, 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 or entity, 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 identi ed in any manner whatsoever by or on behalf of the Company ("Ultimate Bene ciaries"); or

? provide any guarantee, security or the like on behalf of the Ultimate Bene ciaries.

b) The management has represented that, to the best of its knowledge and belief, other than as disclosed in the notes to the standalone nancial statements, no funds have been received by the Company from any person or entity, 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 identi ed in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Bene ciaries"); or

? provide any guarantee, security or the like on behalf of the Ultimate Bene ciaries.

c) Based on such audit procedures as we considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clauses (a) and (b) above contain any material misstatement.

v. The Company has neither declared nor paid any dividend during the year. Accordingly, reporting on compliance with Section 123 of the Act is not applicable.

vi. Based on our examination, which included test checks, the Company has used accounting software for maintaining its books of account which has a feature of recording an audit trail (edit log) facility and such feature has operated throughout the year for the transactions recorded in the software, except that an audit trail was not maintained at the database level to record direct changes, if any, made to the accounting database.

Further, during the course of our audit, we did not come across any instance of the audit-trail feature being tampered with in respect of the accounting software where such feature was enabled.

The audit trail has been preserved by the Company as per the statutory requirements for record retention to the extent such audit trail was enabled and maintained.

4. The Company has not paid or provided any remuneration to its directors during the year and accordingly, reporting under Section 197(16), to that extent, is not applicable.

Annexure "A" to the Independent Auditors Report

(Referred to in paragraph 2(f) under ‘Report on Other Legal and Regulatory Requirements section of our report to the Members of Mahaalaxmi Texpro Limited (Formerly known as Abhishek Corporation Limited) of even date Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act") We have audited the internal nancial controls with reference to standalone nancial statements of Mahaalaxmi Texpro Limited (Formerly known as Abhishek Corporation Limited) ("the Company") as of March 31, 2026 in conjunction with our audit of the standalone nancial statements of the Company for the year ended on that date.

Managements Responsibility for Internal Financial Controls

The Companys Board of Directors is responsible for establishing and maintaining internal nancial controls based on the internal-control 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 nancial controls that were operating effectively for ensuring the orderly and e cient conduct of the Companys business, including adherence to the Companys policies, safeguarding of its assets, prevention and detection of frauds and errors, accuracy and completeness of accounting records and timely preparation of reliable nancial information, as required under the Companies Act, 2013.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal nancial controls with reference to standalone nancial statements 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") issued by the ICAI and the Standards on Auditing speci ed under Section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal nancial 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 nancial controls with reference to standalone nancial 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 nancial-controls system with reference to standalone nancial statements and their operating effectiveness.

Our audit of internal nancial controls included obtaining an understanding of internal nancial controls with reference to standalone nancial statements, 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 risks of material misstatement of the standalone nancial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained is su cient and appropriate to provide a basis for our audit opinion on the Companys internal nancial controls with reference to standalone nancial statements.

Meaning of Internal Financial Controls Over Financial Reporting

A companys internal nancial controls with reference to nancial statements are processes designed to provide reasonable assurance regarding the reliability of nancial reporting and preparation of nancial statements for external purposes in accordance with generally accepted accounting principles.

A companys internal nancial controls with reference to nancial statements include those policies and procedures that:

1. pertain to the maintenance of records that, in reasonable detail, accurately and fairly re ect the transactions and dispositions of the assets of the company;

2. provide reasonable assurance that transactions are recorded as necessary to permit preparation of nancial statements in accordance with generally accepted accounting principles and that receipts and expenditures of the company 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 or disposition of the companys assets that could have a material effect on the nancial statements.

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

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

Opinion

In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an adequate internal nancial-controls system with reference to standalone nancial statements and such internal nancial controls were operating effectively as at March 31, 2026, based on the internal-control 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 ICAI.

Annexure “B” to the Independent Auditors Report

Referred to in paragraph 1 under "Report on Other Legal and Regulatory Requirements" of our report of even date to the Members of Mahaalaxmi Texpro Limited (Formerly known as Abhishek Corporation Limited) of even date

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 normal course of audit, and to the best of our knowledge and belief, we state that:

I. Property, Plant and Equipment and Intangible Assets

a) Records

A. The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment.

B. The Company does not have any intangible assets and accordingly reporting under clause 3(i)(a)(B) of the Order is not applicable.

b) Physical Veri cation

The Property, Plant and Equipment have been physically veri ed by the management at reasonable intervals during the year. In our opinion, the frequency of such veri cation is reasonable having regard to the size of the Company and the nature of its assets.

No material discrepancies were noticed on such veri cation.

c) Title Deeds of Immovable Properties

According to the information and explanations given to us and based on our examination of records, the Company does not own the underlying land on which its building is situated, the said land being held under a lease arrangement.

The building constructed on such leasehold land is recorded as an asset of the Company and the relevant title/ownership records relating to the building, to the extent applicable, are held in the name of the Company.

d) Revaluation

The Company has not revalued its Property, Plant and Equipment, including Right-of-Use assets, or intangible assets during the year ended March 31, 2026.

e) Benami Property

According to the information and explanations given to us, no proceedings have been initiated or are pending against the Company as at March 31, 2026 for holding any benami property under the Prohibition of Benami Property Transactions Act, 1988, as amended, and the rules made thereunder.

ii. Inventory and Working Capital Limits

a) Inventory

There are no opening & Closing Inventory during the year.

Accordingly, reporting under clause 3(ii)(a) of the Order is not applicable to the Company.

b) Working Capital Limits

The Company has not been sanctioned working-capital limits in excess of 5 crore, in aggregate, at any point during the year, from banks or nancial institutions on the basis of security of current assets.

Accordingly, reporting under clause 3(ii)(b) of the Order is not applicable to the Company.

iii. Investments, Guarantees, Security, Loans and Advances in the Nature of Loans

According to the information and explanations given to us and based on our examination of the records of the Company, during the year the Company has not:

? made investments in companies, rms, Limited Liability Partnerships or other parties; ? provided any guarantee or security; or ? granted any loans or advances in the nature of loans, secured or unsecured, to companies, rms, Limited Liability Partnerships or any other parties.

Accordingly, reporting under clauses 3(iii)(a) to 3(iii)(f) of the Order is not applicable to the Company.

iv. Compliance with Sections 185 and 186

In our opinion and according to the information and explanations given to us, the Company has not entered into any transactions in respect of loans, investments, guarantees or security to which the provisions of Sections 185 and 186 of the Act are applicable.

Accordingly, reporting under clause 3(iv) of the Order is not applicable.

v. Deposits

The Company has not accepted any deposits or amounts which are deemed to be deposits within the meaning of Sections 73 to 76 or any other relevant provisions of the Act and the rules framed thereunder.

Accordingly, reporting under clause 3(v) of the Order is not applicable.

vi. Cost Records

The maintenance of cost records has not been speci ed by the Central Government under Section 148(1) of the Act for the business activities carried on by the Company during the year. Accordingly, reporting under clause 3(vi) of the Order is not applicable.

vii. Statutory Dues

a) Undisputed Statutory Dues

According to the information and explanations given to us and based on our examination of the records of the Company, the Company has generally been regular in depositing with the appropriate authorities undisputed statutory dues including Goods and Services Tax, Provident Fund, Employees State Insurance, Income Tax, Customs Duty, Cess and other statutory dues applicable to it.

According to the information and explanations given to us, no undisputed amounts payable in respect of the aforesaid statutory dues were outstanding as at March 31, 2026 for a period of more than six months from the date on which they became payable.

b) Disputed Statutory Dues

If the 13.13 lakh EPF matter remains a legally subsisting disputed liability as at March 31, 2026. Report it in the following form:

There are statutory dues referred to in clause 3(vii)(a) above which have not been deposited on account of a dispute. If legal documentation con rms that the amount stood extinguished and no enforceable disputed liability survives pursuant to the NCLT/IBC process, replace the above with:

There are no statutory dues referred to in clause 3(vii)(a) above which have not been deposited on account of any dispute.

viii. Unrecorded Income

According to the information and explanations given to us, there were no transactions not recorded in the books of account which were surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961. Accordingly, reporting under clause 3(viii) of the Order is not applicable. ix. Borrowings a) Default in Repayment According to the information and explanations given to us and based on our examination of the records of the Company, the Company has not defaulted in repayment of loans or other borrowings or in payment of interest thereon to any lender during the year.

The Company had defaulted in repayment of certain borrowings in earlier periods. Such borrowings were settled pursuant to the liquidation process and the order of the Honble National Company Law Tribunal dated March 25, 2024 and there were no such outstanding borrowings as at March 31, 2026. b) Wilful Defaulter The Company had been declared a wilful defaulter in earlier periods by Union Bank of India (erstwhile Corporation Bank) and Punjab National Bank in relation to borrowings that were subsequently settled pursuant to the liquidation/NCLT process.

In the view of the aforesaid NCLT order and settlement of debt through the liquidation process, there are no outstanding borrowings or repayment defaulters as on balance sheet date.

c) Term Loans

The Company has not obtained any term loans during the year. Accordingly, reporting on utilisation of term loans under clause 3(ix)(c) of the Order is not applicable.

d) Short-Term Funds Used for Long-Term Purposes

According to the information and explanations given to us and based on our examination of the records, funds raised on a short-term basis have not been utilised for long-term purposes by the Company.

e) Funds Raised for Subsidiaries, Associates or Joint Ventures

The Company does not have subsidiaries, associates or joint ventures and accordingly reporting under clause 3(ix)(e) of the Order is not applicable.

f) Loans Raised Against Securities of Subsidiaries, Associates or Joint Ventures

The Company does not have subsidiaries, associates or joint ventures. Accordingly, reporting under clause 3(ix)(f) of the Order is not applicable.

x. Issue of Securities

a) IPO / FPO / Debt Instruments

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 Order is not applicable.

b) Preferential Allotment / Private Placement

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 Order is not applicable.

xi. Fraud

a) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no material fraud on the Company has been noticed or reported during the year.

b) No report under Section 143(12) of the Act has been led by us in Form ADT-4 as prescribed under Rule 13 of the Companies (Audit and Auditors) Rules, 2014 with the Central Government during the year and up to the date of this report.

c) According to the information and explanations given to us, no whistle-blower complaints were received by the Company during the year.

xii. Nidhi Company

The Company is not a Nidhi Company and accordingly reporting under clause 3(xii) of the Order is not applicable.

xiii. Related-Party Transactions

In our opinion and according to the information and explanations given to us, transactions with related parties are in compliance with Sections 177 and 188 of the Act, where applicable, and details of such transactions have been disclosed in the standalone nancial statements as required by the applicable Indian Accounting Standards.

xiv. Internal Audit

a) In our opinion and based on our examination, the Company has an internal-audit system commensurate with the size and nature of its business.

b) We have considered the reports of the internal auditors issued to the Company during the year and up to the date of our audit report, for the period under audit.

xv. Non-Cash Transactions with Directors

In our opinion and 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 its directors during the year.

Accordingly, the provisions of Section 192 of the Act are not applicable. xvi. Registration under the Reserve Bank of India Act, 1934 a) The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934.

b) The Company has not conducted any Non-Banking Financial or Housing Finance activities during the year without obtaining a valid Certi cate of Registration from the Reserve Bank of India.

c) The Company is not a Core Investment Company ("CIC") as de ned under the regulations made by the Reserve Bank of India.

d) According to the information and explanations given to us, the Group to which the Company belongs does not have more than one CIC.

xvii. Cash Losses

The Company has incurred cash losses of:

? 84.31 lakh during the nancial year ended March 31, 2026; and

? 276.67 lakh during the immediately preceding nancial year. xviii. Resignation of Statutory Auditors

There has been no resignation of the statutory auditors of the Company during the year. Accordingly, reporting under clause 3(xviii) of the Order is not applicable. xix. Capability of Meeting Liabilities Falling Due Within One Year

On the basis of the nancial ratios, ageing and expected dates of realisation of nancial assets and payment of nancial liabilities, other information accompanying the standalone nancial statements, our knowledge of the Board of Directors and managements 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 at the date of the audit report indicating that the Company is not capable of meeting its liabilities existing as at the Balance Sheet date 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. Corporate Social Responsibility

According to the information and explanations given to us, the provisions of Section 135 of the Act relating to Corporate Social Responsibility are not applicable to the Company for the year.

Accordingly, reporting under clauses 3(xx)(a) and 3(xx)(b) of the Order is not applicable.

xxi. Consolidated Financial Statements

The reporting under clause 3(xxi) of the Order is not applicable in respect of the audit of the standalone nancial statements of the Company.

Date : 29-05-2026	A R N A & Associates
Place : Kolhapur	Chartered Accountant
	FRN:122293W
	Rahulprasad A Agnihotri
	Partner
	M. No.: 111576
	UDIN: 26111576DHPDIX9882