Quanto Agroworld Ltd Auditor Reports

ON RESTATED CONSOLIDATED FINANCIAL STATEMENT

(AS REQUIRED BY SECTION 26 OF COMPANIES ACT, 2013 READ WITH RULE4 OF COMPANIES (PROSPECTUS AND ALLOTMENT OF SECURITIES) RULES, 2014)

To, The Board of Directors, Quanto Agroworld Limited, 109, Garnet Paladium, Western Express Highway, Pandit Motilal Nehru Marg Malad East, Mumbai- 400097

Dear Sir,

We have examined the attached Restated Consolidated Audited Financial information of Quanto Agroworld Limited, (the "Company" or the "Issuer") comprising the Restated Consolidated Audited Statement of Assets and Liabilities as at March 31, 2026, March 31, 2025 & March 31, 2024 the Restated Consolidated Audited Statement of Profit & Loss, the Restated Consolidated Audited Cash Flow Statement for Financial year ended on March 31, 2026, March 31, 2025, and March 31, 2024 the Summary statement of Significant Accounting Policies and other explanatory Information (Collectively the Restated Consolidated Financial Information) as approved by the Board of Directors in their meeting held on July 31, 2026, being the date on which the Restated Consolidated Financial Information was approved for the purpose of inclusion in the Offer Document, prepared by the Company in connection with its Initial Public Offer of Equity Shares (IPO) and prepared in terms of the requirement of:

These Restated Consolidated Summary Statement have been prepared in terms of the requirements of:

a) Section 26 of Part I of Chapter III of the Companies Act, 2013 as amended (the "Act"); read with rules 4 to 6 of Companies (Prospectus and Allotment of Securities) Rules 2014 ("the rules");

b) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations 2018 ("ICDR Regulations") as amended (ICDR Regulations"); and related amendments / clarifications from time to time issued by the Securities and Exchange Board of India ("SEBI");

c) The Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the Institute of Chartered Accountants of India as amended from time to time. ("The Guidance Note").

Management Responsibility for the Restated Financial Information

The Companys Board of Directors is responsible for the preparation of the Restated Consolidated Financial Information for the purpose of inclusion the Draft Prospectus to be filed with Stock Exchange, Securities and Exchange Board of India, and Registrar of Companies, Mumbai in connection with the proposed IPO. The Restated Consolidated Financial Information has been prepared by the management of the Company for the Financial Year ended on March 31, 2026, March 31, 2025, and March 31, 2024, on the basis of preparation stated in Annexure 4 to the Restated Consolidated Financial Information. The Board of Directors of the companys responsibility includes designing, implementing, and maintaining adequate internal control relevant to the preparation and presentation of the Restated Consolidated Financial information. The board of directors are also responsible for identifying and ensuring that the Company complies with the Act, ICDR Regulations and the Guidance Note.

The Restated Consolidated Financial Information comprises the financial information of Quanto Agroworld Limited and its subsidiaries, namely Quanto Kisan Private Limited and Quanto Agritech Private Limited, consolidated in accordance with applicable Accounting Standards prescribed under Section 133 of the Companies Act,2013.

Auditors Responsibility

1. We have examined such Restated Consolidated Financial Information taking into consideration:

a. The terms of reference and terms of our engagement agreed upon with you in accordance with our engagement letter dated September 30th 2025 in connection with the proposed IPO of equity shares of the Company;

b. The Guidance Note also requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI;

c. Concepts of test checks and materiality to obtain reasonable assurance based on verification of evidence supporting the Restated Consolidated Financial Information; and

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

e. These Restated Consolidated Financial Information have been compiled by the management from Audited financial statements of company as at and for the Financial Year ended on March 31, 2026, March 31, 2025, and March 31, 2024 prepared in accordance with the Accounting Standards as prescribed under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014, as amended, and other accounting principles generally accepted in India, which has been approved by Board of Directors.

2. For the purpose of our examination, we have relied on:

Independent Auditors reports of Quanto Agroworld Limited issued by us dated June 30th,2026 on the financial statements of the Company as at and for the period ended March 31,2026.

Independent Auditors reports of Quanto Kisan Private Limited issued by us dated June 30th,2026 on the financial statements of the Company as at and for the period ended March 31,2026.

Independent Auditors reports of Quanto Agritech Private Limited issued by us dated June 30th,2026 on the financial statements of the Company as at and for the period ended March 31,2026.

Independent Auditors reports of Quanto Agroworld Limited issued by us dated August 30th, 2025 on the financial statements of the Company as at and for the period ended March 31,2025.

Independent Auditors reports of Quanto Kisan Private Limited issued by us dated August 29, 2025 on the financial statements of the Company as at and for the period ended March 31,2025.

Independent Auditors reports of Quanto Agritech Private Limited issued by us dated August 29, 2025 on the financial statements of the Company as at and for the period ended March 31,2025.

Independent Auditors reports issued by previous auditor N N K & CO. dated May 10,2024 on the financial statements of the Company as at and for the period ended March 31,2024.

Independent Auditors reports of Quanto Kisan Private Limited issued by previous auditor ASOS & Co. dated May 23,2024 on the financial statements of the Company as at and for the period ended March 31,2024.

3. Based on our examination & according to information and explanation given to us, we are of the opinion that:

a) The Restated Consolidated Financial Information or Restated Consolidated Summary Financial Statement have been made after incorporating adjustments for the changes in accounting policies retrospectively in respective financial period/years to reflect the same accounting treatment as per the changed accounting policy for all reporting periods, if any.

b) The Restated Consolidated Financial Information or Restated Consolidated Summary Financial Statement have been made after incorporating adjustments for prior period and other material amounts in the respective in years/period to which they relate and there are no qualifications which require adjustments;

c) Extra-ordinary items that needs to be disclosed separately in the accounts has been disclosed wherever required.

d) There were no qualifications in the Audit Reports issued us for the Financial Year ended on March 31, 2026, March 31, 2025, and March 31, 2024, which would require adjustments in this Restated Consolidated Financial Information of the Company.

e) Profits and losses have been arrived at after charging all expenses including depreciation and after making such adjustments/restatements and regrouppings as in our opinion are appropriate and are to be read in accordance with the Significant Accounting Policies and Notes to Accounts as set out in Annexure 4 to this report.

f) Adjustments in Restated Consolidated Financial information or Restated Consolidated Summary Financial Statement have been made in accordance with the correct accounting policies.

g) There was no change in accounting policies, which needs to be adjusted in the Restated Consolidated Financial Information or Restated Consolidated Summary Financial Statement.

h) The Company has valued its obligations related to Gratuity as per AS-15.

i) There are no revaluation reserves, which need to be disclosed separately in the Restated Consolidated Financial Information or Restated Consolidated Summary Financial Statement.

j) The related party transaction for purchase & sales of Goods entered by the company are at arms length price;

k) The Company has not paid any dividend since its incorporation.

In accordance with the requirements of Part I of Chapter III of Act including rules made there under, ICDR Regulations, Guidance Note and Engagement Letter, we report that:

a. The "Restated Consolidated Statement of Assets and Liabilities" as set out in Annexure I to this report, of the Company for the Financial Year ended on March 31, 2026, on March 31, 2025 & March 31, 2024 is prepared by the Company and approved by the Board of Directors. These Restated Consolidated Summary Statement of Assets and Liabilities have been arrived at after making such adjustments and regrouping to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure I to this Report.

b. The "Restated Consolidated Statement of Profit and Loss" as set out in Annexure 2 to this report, of the Company for the Financial Year ended on March 31, 2026, March 31, 2025 & March 31, 2024, is prepared by the Company and approved by the Board of Directors. These Restated Consolidated Summary Statement of Profit and Loss have been arrived at after making such adjustments and regrouping to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure 2 to this Report.

c. The "Restated Consolidated Statement of Cash Flow" as set out in Annexure 3 to this report, of the Company for the Financial Year ended on March 31, 2026, March 31, 2025 & March 31, 2024 is prepared by the Company and approved by the Board of Directors. These Statement of Cash Flow, as Restated Consolidated have been arrived at after making such adjustments and regrouping to the individual financial statements of the Company, as in our opinion were appropriate and more fully described in Significant Accounting Policies and Notes to Accounts as set out in Annexure 3 to this Report.

We have also examined the following other financial information relating to the Company prepared by the Management and as approved by the Board of Directors of the Company and annexed to this report relating to the Company as at and for the Financial Year ended on March 31, 2026, March 31, 2025 & March 31, 2024 proposed to be included in the Draft Prospectus.

Annexure 4A	Corporate Information
Annexure 4B	Summary of significant accounting policies
Annexure 4C	Contingent liabilities and commitments
Annexure 4D	Expenditure in foreign currency on accrual basis
Annexure 4E	Foreign currency exposures
Annexure 4F	Corporate Social Responsibility (CSR)
Annexure 4G	Restatement adjustments, Material regrouppings and Non-adjusting items
Annexure 5	Consolidated Restated Statement of Share capital
Annexure 6	Restated Statement of Reserves and surplus
Annexure 6A	Calculation of Minority Interest
Annexure 7	Restated Long Term Borrowings
Annexure 8	Restated Income Tax and Deferred tax
Annexure 9	Restated Short Term Borrowings
Annexure 10	Restated Statement of Trade payables
Annexure 11	Restated Statement of Other current liabilities
Annexure 12	Restated Statement of Short Term Provisions
Annexure 13	Restated Statement of Property, plant and equipments
Annexure 14	Capital Work-in-Progress
Annexure 15	Non-current investments
Annexure 16	Restated Statement of Long Term Loans and Advances
Annexure 17	Restated Statement of Inventories
Annexure 18	Restated Statement of Trade receivables
Annexure 19	Restated Statement of Cash and bank balances
Annexure 20	Restated Statement of Short-term loans and advances
Annexure 21	Restated Statement of Other current assets
Annexure 22	Restated Statement of Revenue from operations
Annexure 23	Restated Statement of Other income
Annexure 24	Cost of materials consumed
Annexure 25	Restated Statement of Employee benefits expense
Annexure 26	Restated Statement of Finance costs
Annexure 27	Restated Statement of Other expenses
Annexure 28	Statement of Tax Shelter
Annexure 29	Restated Statement of Related party disclosures
Annexure 30	Restated Statement of Accounting and other ratios
Annexure 31	Statement of Capitalisation
Annexure 32	Other Notes

Opinion

In our opinion and to the best of information and explanation provided to us, the Restated Consolidated Financial Information of the Company, read with significant accounting policies and notes to accounts as appearing in Annexure 4 - 32 are prepared after providing appropriate adjustments and regrouppings as considered appropriate.

We. M/S SSRV & Associates, Chartered Accountants have been subjected to the peer review process of the Institute of Chartered Accountants of India ("ICAI") and hold a valid peer review certificate issued by the "Peer Review Board" of the ICAI.

The preparation and presentation of the Financial Statements referred to above are based on the Audited financial statements of the Company and are in accordance with the provisions of the Act and ICDR Regulations. The Financial Statements and information referred to above is the responsibility of the management of the Company.

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

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

In our opinion, the above financial information contained in ANNEXURE - 4 A- G of this report read with the respective Significant Accounting Polices and Notes to Accounts as set out in Annexure 4 are prepared after making adjustments and regrouping as considered appropriate and have been prepared in accordance with the Companies Act, ICDR Regulations, Engagement Letter and Guidance Note.

Our report is intended solely for use of the management and for inclusion in the Offer Document in connection with the BSE SME IPO for Proposed issue of Equity Shares of the Company and our report should not be used, referred to or distributed for any other purpose without our prior consent in writing.

For SSRV & Associates

Chartered Accountants

Rakesh Agarwal Partner Member Ship No. 129593

Firm Registration No. 135901W UDIN: 26129593LQSFCF2081

Place: Mumbai Date: 31- 07- 2026