Moneyview Ltd Auditor Reports

To the Members of Moneyview Limited (formerly known as Moneyview Private Limited and Whizdm Innovations
Private Limited)

Report on the Audit of the Standalone Financial Statements
Opinion

We have audited the accompanying standalone financial statements of Moneyview Limited ("the Company"), which
comprise the Balance sheet as at March 31 2026, the Statement of Profit and Loss, including the statement of
Other Comprehensive Income, the Statement of Cash Flows and the Statement of Changes in Equity for the year
then ended, and notes to the standalone financial statements, including a summary of material accounting policies
and other explanatory information.

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, as amended ("the Act")
in the manner so required and give a true and fair view in conformity with the accounting principles generally
accepted in India, of the state of affairs of the Company as at March 31, 2026, its profit including other
comprehensive income, its cash flows and the changes in equity for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing (SAs),
as specified 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 together with the ethical requirements that are relevant to our audit of the standalone
financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other
ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone
financial statements.

Other Information

The Companys Board of Directors is responsible for the other information. The other information comprises the
information included in the Directors report, but does not include the standalone financial statements and our
auditors report thereon. The Directors report is expected to be made available to us after the date of this auditors
report.

Our opinion on the standalone financial 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 financial statements, our responsibility is to read the other
information identified above when it becomes available and, in doing so, consider whether such other information
is materially inconsistent with the standalone financial statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated. When we read the Directors report, if we conclude that there is a
material misstatement therein, we are required to communicate the matter to those charged with governance.

Responsibility of Management and Board of Directors 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 financial statements that give a true and fair view of the financial position,
financial performance including other comprehensive income, cash flows and changes in equity of the Company in
accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards
(Ind AS) specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules,
2015, as amended . This responsibility also includes maintenance of adequate accounting records in accordance
with the provisions of the Act 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 reasonable and prudent; and the design, implementation and maintenance of adequate internal
-^financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting
i^ords, relevant to the preparation and presentation of the standalone financial statements that give a true and
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 as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless management either intends to liguidate 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 financial reporting process.

Auditors Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are 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
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
influence the economic decisions of users taken on the basis of these standalone financial 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 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.

- 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) of the Act, we are also responsible for expressing
our opinion on whether the Company has adequate internal financial controls with reference to financial
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 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
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.

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
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 to 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 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 1" a
statement on the matters specified in paragraphs 3 and 4 of the Order.

2. As required by Section 143(3) of the Act, we report, to the extent applicable, 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 relating to preparation of the aforesaid
standalone financial statements 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 the Statement of Other Comprehensive
Income, the Statement of Cash Flows and Statement of Changes in Equity, dealt with by this Report are in
agreement with the books of account;

(d) In our opinion, the aforesaid standalone financial statements comply with the Accounting Standards
specified under Section 133 of the Act, read with Companies (Indian Accounting Standards) Rules, 2015,
as amended;

(e) On the basis of the written representations received from the directors as on March 31, 2026 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 Act;

(f) The modification relating to the maintenance of accounts and other matters connected therewith are as
stated in paragraph 2(i)(vi) below on reporting under Rule 11(g) of the Companies (Audit and Auditors)
Rules, 2014, as amended.

(g) With respect to the adequacy of the internal financial controls with reference to these standalone financial
statements and the operating effectiveness of such controls, refer to our separate Report in "Annexure
2" to this report;

(h) In our opinion, the managerial remuneration for the year ended March 31, 2026 has been paid / provided
by the Company to its directors in accordance with the provisions of section 197 read with Schedule V to
the Act;

(i) 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 does not have any pending litigations which would impact its financial position;

ii. The Company did not have any long-term contracts including derivative contracts for which there
were any material foreseeable losses;

iiL 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, as disclosed in the
note 46 to the standalone financial 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(s) or entity(ies), including foreign entities ("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
like on behalf of the Ultimate Beneficiaries;

b) The management has represented that, to the best of its knowledge and belief, as disclosed in the
note 46 to the standalone financial statements, no funds have been received by the Company from
any person(s) or entity(ies), including foreign entities ("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 like on behalf of
the Ultimate Beneficiaries; and

c) Based on such audit procedures performed 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 (a) and (b) contain any material misstatement.

v. No dividend has been declared or paid during the year by the Company.

vi. Based on our examination which included test checks, the Company has used accounting software

N. for maintaining its books of account which has a feature of recording audit trail (edit log) facility and

the same has operated throughout the year for all relevant transactions recorded in the software

except that, for one accounting software used for general ledger, the audit trail feature is not enabled
for direct changes to database when using certain access rights, as described in note 48 to the
standalone financial statements.

Further, during the course of our audit, we did not come across any instance of audit trail feature
being tampered with, in respect of accounting software where the audit trail has been enabled.
Additionally, the audit trail of prior years and current years has been preserved by the Company as
per the statutory requirements for record retention to the extent it was enabled and recorded in the
respective years.

For S. R. Batliboi & Associates LLP

Chartered Accountants

ICAI Firm Registration Number: 101049W/E300004

per fcmirag Jain

Parwer

ICAI Membership No: 115385
UDIN:26115385VAFPOU1354
Place of Signature: Mumbai
Date: May 29, 2026

Annexure 1 referred to in paragraph 1 under the heading "Report on other legal and regulatory requirements"
of our report of even date

Re: Moneyview Limited (formerly, Moneyview Private Limited and Whizdm Innovations Private Limited ("the
Company")

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) (a) (A) The Company has maintained proper records showing full particulars, including quantitative details

and situation of property, plant and equipment.

(B) The Company has maintained proper records showing full particulars of intangible assets.

(b) Property, plant and equipment have been physically verified by the management during the year and no
material discrepancies were identified on such verification.

(c) There is no immovable property (other than properties where the Company is the lessee and the lease
agreements are duly executed in favour of the lessee), held by the Company and accordingly, the
requirement to report on clause 3(i)(c) of the Order is not applicable to the Company.

(d) 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) There are no proceedings initiated during the year or are pending against the Company for holding any
benami property under the Prohibition of Benami Property Transactions Act, 1988 and rules made
thereunder.

(ii) (a) The Companys business does not require maintenance of inventories and, accordingly, the requirement

to report on clause 3(ii)(a) of the Order is not applicable to the Company.

(b) The Company has not been sanctioned working capital limits in excess of Rs.5 crores in aggregate from
banks or financial institutions during any point of time of the year on the basis of security of current
assets. Accordingly, the requirement to report on clause 3(ii)(b) of the Order is not applicable to the
Company.

(iii) (a) During the year, the Company stood guarantee and provided security to companies and other parties as

follows:

(Rupees in millions)

Particulars	Guarantees
Aggregate amount granted/ provided during the year
- Subsidiaries	43,925
- Others*	6,636
Balance outstanding as at balance sheet date in respect of above
cases
- Subsidiaries	42,639
- Others*	10.550

*Represents Default Loss Guarantee (DLG) provided by the Company to its lending partners in terms of
DLG contracts in force as at March 34, 2026. Balance outstanding includes guarantees granted/provided
in previous year. Includes security provided towards such DLG contracts aggregating Rs. 6,719 million
(balance outstanding).

During the year, the Company has not given loans and advances in the nature of loans to companies,
firms, limited liability partnerships or any other parties.

(b) During the year, the investments made, guarantees provided, security given to companies and other
parties are not prejudicial to the Companys interest. Further, during the year, the Company has not
given loans and advances in the nature of loans to companies, firms, limited liability partnerships or any
other parties.

(c) The Company has not granted loans and advances in the nature of loans to companies, firms, Limited
Liability Partnerships or any other parties. Accordingly, the requirement to report on clause 3(iii)(c) of
the Order is not applicable to the Company.

(d) The Company has not granted loans or advances in the nature of loans to companies, firms, Limited
Liability Partnerships or any other parties. Accordingly, the requirement to report on clause 3(iii)(d) of
the Order is not applicable to the Company.

(e) There were no loans or advance in the nature of loan granted to companies, firms, Limited Liability
Partnerships or any other parties. Accordingly, the requirement to report on clause 3(iii)(e) of the Order
is not applicable to the Company.

(f) The Company has not granted any loans or advances in the nature of loans, either repayable on demand
or without specifying any terms or period of repayment to companies, firms, Limited Liability
Partnerships or any other parties. Accordingly, the requirement to report on clause 3(iii)(f) of the Order
is not applicable to the Company.

(iv) There are no loans, guarantees or security provided by the Company in respect of which provisions of
section 185 of the Act are applicable and hence not commented upon.

Further, the provisions of section 186 of the Act in respect of loans, guarantee and security provided,
have been complied with by the Company. During the year, the Company has not made any investments
in companies, firms, limited liability partnerships or any other parties in respect of which provisions of
section 186 of the Act are applicable.

(v) The Company has neither accepted any deposits from the public nor accepted any amounts which are
deemed to be deposits within the meaning of sections 73 to 76 of the Act and the rules made there
under, to the extent applicable. Accordingly, the requirement to report on clause 3(v) of the Order is not
applicable to the Company.

(vi) The Company is not in the business of sale of any goods or provision of such services as prescribed.
Accordingly, the requirement to report on clause 3(vi) of the Order is not applicable to the Company.

(vii) (a) The Company is regular in depositing with appropriate authorities undisputed statutory dues including

goods and services tax, provident fund, employees state insurance, income-tax, sales-tax, service tax,
duty of customs, duty of excise, value added tax, cess and other statutory dues applicable to it. According
to the information and explanations given to us and based on audit procedures performed by us, no
undisputed amounts payable in respect of these statutory dues were outstanding, at the year end, for a
period of more than six months from the date they became payable.

(b) According to the information and explanation given to us, there are no dues of goods and services tax,
provident fund, employees state insurance, income tax, sales-tax, service tax, customs duty, excise
duty, value added tax, cess, and other statutory dues which have not been deposited on account of any
dispute.

(viii) The Company has not surrendered or disclosed any transaction, previously unrecorded in the books of
account, in the tax assessments underthe Income Tax Act, 1961 as income during the year. Accordingly,
the requirement to report on clause 3(viii) of the Order is not applicable to the Company.

(ix) (a) The Company has not defaulted in repayment of loans or other borrowings or in the payment of interest

thereon to any lender.

(b) The Company has not been declared willful defaulter by any bank or financial institution or government
or any government authority.

(c) The Company did not have any term loans outstanding during the year hence, the requirement to report
on clause (ix)(c) of the Order is not applicable to the Company.

(d) The Company did not raise any funds during the year. Hence, the requirement to report on clause 3(ix)(d)
of the Order is not applicable to the Company.

(e) 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 subsidiaries.
The company does not have any associate or joint venture.

(f) The Company has not raised loans during the year on the pledge of securities held in its subsidiaries. The
company does not have any associate or joint venture. Hence, the requirement to report on clause (ix)(f)
of the Order is not applicable to the Company.

(x) (a) The Company has not raised any money during the year by way of initial public offer / further public offer

(including debt instruments) hence, the requirement to report on clause 3(x)(a) of the Order is not
applicable to the Company.

(b) The Company has complied with provisions of sections 42 and 62 of the Act in respect of the preferential
allotment or private placement of shares during the year. The funds raised, have been used for the
purposes for which the funds were raised.

(xi) (a) No fraud by the Company and no material fraud on the Company has been noticed or reported during

the year.

(b) During the year, no report under sub-section (12) of section 143 of the Act has been filed by secretarial
auditor or by us in Form ADT - 4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules,
2014 with the Central Government.

(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 Company as per the provisions of the Act. Therefore, the requirement to
report on clause 3(xii)(a), (b) and (c) of the Order are not applicable to the Company.

(xiii) Transactions with the related parties are in compliance with sections 177 and 188 of the Act, where
applicable and the details have been disclosed in the notes to the financial statements, as required by
the applicable accounting standards.

(xiv) (a) The Company has an internal audit system commensurate with the size and nature of its business.

(b) The internal audit reports of the Company issued till the date of the audit report, for the period under
audit have been considered by us.

(xv) The Company has not entered into any non-cash transactions with its directors or persons connected
with its directors and hence requirement to report on clause 3(xv) of the Order is not applicable to the
Company.

(xvi) (a) The provisions of section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934) are not applicable to

the Company. Accordingly, the requirement to report on clause 3(xvi)(a) of the Order is not applicable
to the Company.

(b) The Company is not engaged in any Non-Banking Financial or Housing Finance Activities. Accordingly,
the requirement to report on clause 3(xvi)(b) of the Order is not applicable to the Company.

(c) The Company is not a Core Investment Company as defined in the regulations made by Reserve Bank of
India. Accordingly, the requirement to report on clause 3(xvi)(c) of the Order is not applicable to the
Company.

(d) There is no Core Investment Company as a part of the Group, hence, the requirement to report on clause
3(xvi)(d) of the Order is not applicable to the Company.

(xvii) The Company has not incurred cash losses in the current year and in the immediately preceding financial
year.

(xviii) There has been no resignation of the statutory auditors during the year and accordingly requirement to
report on Clause 3(xviii) of the Order is not applicable to the Company.

(xix) On the basis of the financial ratios disclosed in note 43 to the standalone financial statements, ageing
and expected dates of realization of financial assets and payment of financial liabilities, other information
accompanying the financial statements, 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 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) (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. This matter has been disclosed in note 34.2 to the standalone
financial statements.

(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. This matter has
been disclosed in note 34.2 to the standalone financial statements.

For S. R. Batliboi & Associates LLP

Chartered Accountants

ICAI Firm Registration Number; 101049W/E300004

/ \ s

pet qhirag Jain

Partner

ICAI Membership No: 115385
UDIN: 26115385VAFPOU1354
Place of Signature: Mumbai
Date: May 29, 2026

Annexure 2 referred to in paragraph 2 (g) under the heading "Report on other legal and regulatory
requirements" of our report of even date

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

We have audited the internal financial controls with reference to the standalone financial statements of Moneyview
Limited (formerly, Moneyview Private Limited and Whizdm Innovations Private Limited ("the Company") as of
March 31, 2026 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 ("ICAI"). These responsibilities include the design,
implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its 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 Act.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal financial controls with reference to these
standalone financial 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") and the Standards on
Auditing, as specified under section 143(10) of the Act, to the extent applicable to an audit of internal financial
controls, both issued by ICAI. 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 with reference to these standalone financial statements 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 with reference to these standalone financial statements and their operating effectiveness. Our audit of
internal financial controls with reference to standalone financial statements included obtaining an understanding
of internal financial controls with reference to these standalone financial statements, assessing the risk that a
material weakness exists, and testing and evaluating the design and operating effectiveness of internal control
based on the assessed risk. The procedures selected depend on the auditors judgement, including the assessment
of the risks of material misstatement of the standalone financial statements, whether due to fraud or error.

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

Meaning of Internal Financial Controls with reference to these Standalone Financial Statements

A companys internal financial controls with reference to standalone financial statements is a process 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 standalone financial statements includes 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 preparation of standalone financial 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 standalone financial statements.

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

Because of the inherent limitations of internal financial controls with reference to standalone financial statements,
^^Lncluding the possibility of collusion or improper management override of- controls, material misstatements due to
or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls

\V\\

with reference to standalone financial statements to future periods are subject to the risk that the internal financial
control with reference to standalone financial statements may become inadequate because of changes in
conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion, the Company has, in all material respects, adequate internal financial controls with reference to
standalone financial statements and such internal financial controls with reference to standalone financial
statements were operating effectively as at March 31, 2026, 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 issued by the ICAI.

For S. R. Batliboi & Associates LLP

Chartered Accountants

ICAjjJtro-Registration Number: 101049W/E300004

peiVQflirag Jain
Pawnkr

ICAIMembership No: 115385
UDIN: 26115385VAFPOU1354
Place of Signature: Mumbai
Date: May 29, 2026