Sahasra Electronic Solutions Ltd Auditor Reports

To the Members of

SAHASRA ELECTRONIC SOLUTIONS LIMITED

Report on the Audit of the Standalone Ind AS Financial Statements OPINION

We have audited the accompanying Standalone Ind AS financial statements of SAHASRA ELECTRONIC SOLUTIONS LIMITED (“the Company”), which comprise the Standalone Balance sheet as at March 31 2026, the Standalone Statement of Profit and Loss, including the statement of Other Comprehensive Income, the Standalone Statement of Cash Flow and the Standalone statement of Changes in Equity for the year then ended, and notes to the 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 Ind AS 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 prescribed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, its profit and other comprehensive income, its changes in equity and its cash flows for the year ended on that date.

BASIS FOR OPINION

We conducted our audit of the Standalone Ind AS financial statements in accordance with the Standards on Auditing (SAs), as specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the ‘Auditor?s Responsibilities for the Audit of the Standalone Ind AS 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 financial statements under the provisions of the Act and the Rules there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the Standalone Ind AS financial statements.

KEY AUDIT MATTERS

Key audit matters are those matters that, in our professional judgment were of most significance in our audit of the Standalone financial statements of the current year. 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. We have determined the matter described below to be key audit matters to be communicated in our report.

S.No Key Audit Matter	Auditor?s Response
1 Valuation of Inventory	In addressing this key audit matter, the following audit procedures were performed:
The total inventory of the Company amounts to Rs. 4025.03 Lakhs as on March 31, 2026 (Refer Note 7 and Material	Evaluated the design, implementation, and operating effectiveness of key internal controls relating to inventory management and valuation.
Accounting Policy No. 35(B)(vi) to the Standalone Ind AS Financial Statements.	Attended physical inventory verification conducted by management at selected locations.
Inventories constitute a significant portion of the Company?s total assets and are held across multiple locations. Considering the magnitude of inventory balances, management judgment involved in determining the net realizable value of inventories, and the significance of year- end physical verification procedures across various locations, the existence and valuation of inventories were considered to be a key audit matter.	Assessed management?s inventory verification procedures and investigated significant differences, if any.
	Tested inventory valuation on a sample basis and assessed whether inventories were valued in accordance with the applicable accounting policy and Ind AS requirements.
	Evaluated management?s assessment of slow- moving, non-moving, and obsolete inventories and the adequacy of related provisions, wherever applicable.
	Assessed the adequacy and appropriateness of disclosures made in the financial statements relating to inventories.

INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR?S REPORT THEREON

The Company?s Board of Directors is responsible for the other information. The other information comprises the information included in the Annual Report 2025-26. Our opinion on the standalone Ind AS 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 Ind AS financial statements, our responsibility is to read the other information and, in doing so, consider whether such other information is materially inconsistent with the Standalone Ind AS financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

RESPONSIBILITIES OF MANAGEMENT FOR THE STANDALONE IND AS FINANCIAL STATEMENTS

The Company?s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these Standalone Ind AS 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 records, relevant to the preparation and presentation of the standalone Ind AS 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 Ind AS financial statements, management is responsible for assessing the Company?s 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 liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company?s financial reporting process.

AUDITOR?S RESPONSIBILITIES FOR THE AUDIT OF THE STANDALONE IND AS FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the Standalone Ind AS financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor?s 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 Ind AS 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 Ind AS 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 system in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management?s 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 Company?s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor?s 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 auditor?s 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 Ind AS financial statements, including the disclosures, and whether the standalone Ind AS 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.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone Ind AS financial statements for the financial year ended March 31, 2026 and are therefore the key audit matters. We describe these matters in our auditor?s 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 benefits of such communication.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

1. As required by the Companies (Auditor?s Report) Order, 2020 (“the Order”) issued by the Central Government in terms of Section 143(11) of the Act, we give in “Annexure A”

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 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, the Statement of Profit and Loss, the Cash Flow Statement 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 Ind AS financial statements comply with the Indian Accounting Standards prescribed under section 133 of the Act.

e) On the basis of the written representations received from the directors as on 31st March, 2026 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 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 financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in “Annexure B”.

g) In our opinion, Managerial remuneration for the year ended 31st March, 2026 has been paid / provided by the company to its director in accordance with the provisions of section 197 read with schedule V to the Act.

h) With respect to the other matters to be included in the Auditor?s Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financial position in its Ind AS financial statements;

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

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

iv. The Management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entity ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;

v. The Management has represented, that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been received by the Company from any person or entity, including foreign entity ("Funding Parties"), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries;

vi. Based on the audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (IV) and (V) above, contain any material misstatement.

vii. The Board of Directors of the Company has not proposed dividend for the year.

viii. Ti.Pursuant to the requirements of Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014, as amended, 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 audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Further, during the course of our audit, we did not come across any instance of the audit trail feature being tampered with. The audit trail has been preserved by the Company in accordance with the statutory requirements for record retention..

ANNEXUREA

TO THE INDEPENDENT AUDITORS? REPORT

(Referred to in paragraph 1 of our report of even date on the standalone financial statements for the financial year ended March 31, 2026, of Sahasra Electronic Solutions Limited)

In terms of the information and explanations given to us and also on the basis of such checks as we considered appropriate, we state that:

(i) (a) Based on the audit procedures that have been considered reasonable and appropriate in the circumstances, nothing has come to our notice that has caused us to believe that the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (IV) and (V) above, contain any material misstatement.

a) All the Property, Plant and Equipment have been physically verified by the management according to the regular programme of periodical verification in phased manner, which in our opinion is reasonable having regard to the size of the Company and the nature of its Property, Plant and Equipment.No material discrepancies have been noticed on such verification.

b) The title deeds of all the immovable properties (Other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) disclosed in the financial statements are in the name of the Company.

c) The Company has not revalued any of its Property, Plant and Equipment and intangible assets during the year.

d) As per the information and explanations given to us, no proceeding has been initiated or are pending against the company for holding any benami property under Benami Transactions (Prohibition) Act, 1988 and the rules made thereunder.

(ii) (a) The Inventories of the Company at all its locations have been physically verified by the Management at reasonable intervals. In our opinion, the procedure and the coverage of such physical verification by the Management is appropriate. Further, no material discrepancies were noticed on such physical verification by the Management

a) The Company has been sanctioned working capital limits in excess of Rs. 5 Crores, in aggregate, at any point of time during the year, by Bank or Financial Institution on the basis of security of current assets. Quarterly returns or statement of current assets filed by the Company with Bank in respect of borrowing from the Bank on the basis of security of current assets are not having material variation with the Books of Accounts

(iii) (a) The aggregate amount granted/provided during the year and the balance outstanding as at the balance sheet date are as under:

In respect of subsidiary:

1. Loan given Rs. 1995 lacs

2. Loan outstanding Rs. 3055 lacs

3. Guarantee outstanding Rs. 2750 lacs.

In respect of parties other than subsidiaries:

1.Loan outstanding Rs. 660 lacs

a) The investment made, guarantees provided, securities given and the terms and conditions of the grant of all loans and advances in the nature of natures of loan and guarantees provided are not prejudicial to the Company?s interest.

b) In respect of loans and advances in the nature of loans, schedule of repayment of principal and payment of interest has not been stipulated and the repayment of interest has not been received during the year.

c) The amount overdue, if any, could not be ascertained since no terms of repayment have been stipulated.

d) No loan which has fallen due has been renewed or extended or fresh loans granted to settle the overdue of existing loans.

e) The Company has granted loan of Rs. 19.95 crore to subsidiary without specifying any terms or period of repayment and which is repayable on demand and it is 100% of total loans granted to related party as defined in Clause (76) of Section 2 of the Companies Act, 2013.

(iv) In respect of loans, investments, guarantees and security, provisions of section 185 and 186 of the Companies Act, 2013 have been complied with.

(v) In our opinion, the Company has not accepted any deposit or amounts which are deemed to be deposits during the year within the meaning of Section 73 to Section 76 of the Companies Act, 2013 (the Act) read with the Rules framed there under. Hence, paragraph 3(v) of the Order is not applicable.

(vi) We have broadly reviewed the books of accounts maintained by the Company pursuant to the rules made by the Central Government of the maintenance of the Cost records under Section 148 (i) of the Companies Act, 2013 and are of the opinion that prima facie the prescribed accounts and records have been maintained.However, we have not made a detailed examination of the said records with a view to determine whether they are accurate and complete

(vii) (a) According to the information and explanations given to us and on the basis of our examination of the records of the Company, the Company is generally regular in depositing undisputed statutory dues, including Goods and Services Tax (GST), provident fund, employees? state insurance, income-tax, cess and other statutory dues applicable to it, with the appropriate authorities. There were certain delays in the remittance of tax deducted at source to the appropriate authorities; however, such delays were not material. There were no undisputed statutory dues outstanding as at March 31, 2026 for a period of more than six months from the date they became payable.

(b) According to the information and explanations given to us and based on the records of the Company examined by us, the following statutory dues have not been deposited on account of disputes:

Name of the Statute	Nature of Dues	Amount (Rs. in Lakhs)	Period to which the Amount Relates	Forum where Dispute is Pending
Income-tax Act, 1961	Income Tax Demand	26.01	A.Y. 2023-24	Income-tax Department (Rectification application / appeal filed)

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

(ix) (a) The Company has not been defaulted in repayment of loans or other borrowings or in the payment of interest thereon to any lender during the year.

(b) The Company has not been declared a willful defaulter by any bank or any other lender during the year

(c) On an examination of the records of the Company, we report that during the year the Company has neither raised any term loan nor utilized any of amount of the term loans. Hence, reporting under clause 3 (ix) (c )of the order is not applicable

(d) We report that the Company has not used the funds raised on short term basis for the long term purposes.

(e) The Company has not taken any funds from any entity or person on account or meet the obligations of its subsidiary.

(x) (a) The Company has not raised any money by way of initial public offer or further public offer (including debt instruments) during the year.

(b) During the year, the Company has not made private placement of shares.

(xi) (a) Based on the audit procedures performed and according to the information and explanations given to us, no fraud by the Company or on the company by its officers or employees has been noticed or reported during the year.

(b) No report under sub section (12) of section 143 of the Companies Act 2013 has been filed 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) There is no whistle blower complaint during the year ended 31.03.2026.

(xii) The company is not a “Nidhi Company”; hence paragraph 3(xii) of the Order is not applicable.

(xiii) In our opinion and accordingly information and explanation given to us, the company has complied with the requirements of Section 177 and 188 of the Companies Act, 2013 and relation to the related parties. The Company has also disclosed the requirement as laid down in the accounting standards in relation to the related parties in the financial statements.

(xiv) (a) The company has an internal audit system which should be further strengthened to commensurate with the size and nature of its business.

(b) In our opinion, there is no core investment company within the Group as defined in the Core Investment Companies (Reserve Bank) Directions 2016 and accordingly, reporting under clause 3(xvi)(d) of the order is not applicable.

(xv) In our opinion, the company has not entered into any non-cash transactions with directors or persons connected with him. Hence, paragraph 3(xv) the Order is not applicable.

(xvi) (a) In our opinion, the company is not required to be registered under Section 45 IA of the Reserve Bank of India Act, 1934 and hence reporting clause 3 (xvi) sub clause (a), (b) and (c) of the order is not applicable.

(b) In our opinion, the company is not required to be registered under Section 45 IA of the Reserve Bank of India Act, 1934 and hence reporting clause 3 (xvi) sub clause (a), (b) and (c) of the order is not applicable.

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

(xviii) There is no resignation of the auditors during the year.

(xvx) Based on the information made available, with regard the financial ratios, ageing and expected date of realization of financial assets and payment of financial liabilities, other information accompanying the financial statements, and our knowledge of the Board of Directors and Management plans and based on our examination of the evidence supporting the assumption, nothing has come to our attention which cause us to believe that any material uncertainty exist as on the date of the audit report indicating that the Company is not capable of meeting its liabilities existing on the balance sheet date as and when they fall due withing 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 fact 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) There are no unspent amounts towards Corporate Social Responsibility (CSR) on other than ongoing projects requiring a transfer to a Fund specified in Schedule VII to the Companies Act in compliance with second proviso to sub-section (5) of Section 135 of the said Act. Accordingly, reporting under clause 3(xx) (a) of the Order is not applicable for the year.

(b) No amount remains unspent under sub section (5) of section 135of the Companies Act, pursuant to any ongoing project.

(xxi) There is no qualification or adverse remarks by the auditors in the companies (Auditors Report) order (CARO) report of the companies included in the consolidated financial statement.

ANNEXURE B

TO THE INDEPENDENT AUDITORS? REPORT OF EVEN DATE ON THE STANDALONE FINANCIAL STATEMENT OF SAHASRA ELECTRONIC

SOLUTIONS LIMITED.

Report on the Internal Financial Controls over Financial Reporting under Clause (i) of sub -section 3 of section 143 of the Companies Act, 2013 for the year ended 31.03.2026.

We have audited the internal financial controls over financial reporting of SAHASRA ELECTRONIC SOLUTIONS LIMITED as at March 31, 2026 in conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.

MANAGEMENT?S RESPONSIBILITY FOR INTERNAL FINANCIAL CONTROLS

The company?s 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 Internalcontrol stated in the “Guidance Note on Audit of the Internal Financial Controls Over Financial Reporting” issued by the institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate Internal Financial Controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company?s 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 reliablefinancial information, as required underthe Companies Act, 2013.

AUDITORS? RESPONSIBILITY

Our responsibility is to express an opinion on the Company?s internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with Guidance note on Audit of Internal Financial Controls over Financial Reporting (the” Guidance Note”) and the Standard on Auditing, issued by ICAI prescribed under section 143 (10) of the Companies Act 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate Internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the Internal financial controls system over financial reporting and their operating effectiveness, our audit of internal financial controls over financial reporting included obtaining and understanding of internal financial controls over financial reporting, assessing the risk that a materialweakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor?s judgement, including the assessment of the risks of material misstatement of the financial statement, 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 Company?s internal financial controls system over financial reporting.

MEANING OF INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING

A company?s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A Company?s internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and disposition of the assets of the company;(2) provide reasonable assurance that transactions are recorded as necessaryto permit preparation of financial statement in accordance with generally accepted accounting principles, and that receiptsand expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company?s assets that could have a material effect on the financial statements.

INHERENT LIMITATIONS OF INTERNAL FINANCIAL CONTROLS OVER FINANCIAL REPORTING

Because of the inherent limitation of internalfinancial controls over financial reporting, 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 over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

OPINION

In our opinion, the Company has in all material respects an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2026 based on the internal control over financial reporting criteriaestablished 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.

	For P K M B & Co.
	Chartered Accountants
	(Firm Registration No. 005311N)
	P K Jain)
Place: New Delhi	PARTNER
Date: 27th May 2026	Membership. No. 010479