Satiate Agri Ltd Auditor Reports

BoardofDirectorsResponsibilitiesfortheStandaloneFinancialResults

4. Thesestandalonefinancialresultshavebeenpreparedonthebasisoftheannualstandalone financial statements. The companys Board of Directors are responsible for the preparation and presentation of these standalone financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the company and the standalone statement of assets and liabilities and standalone statement of cash flows in accordance with recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant issues thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 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 accounting policies; making judgement and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial statements that give true and fair view and are free for material misstatement, whether due to fraud and error.

5. In preparing the standalone financial results, the Board of Directors of the Company are responsibleforassessingtheabilityoftheCompanytocontinueasgoingconcern,disclosing as applicable, matters related to going concern and using the going concern basis of accountingunlesstheBoardofDirectorseitherintendstoliquidatethecompanyortocease operations,orhasnorealisticalternativebuttodoso.

6. The Board of Directors of the Company is responsible for overseeing the financial reporting processoftheCompany.

AuditorsResponsibilitiesfortheAuditofStandaloneFinancialResults

7. Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and toissueanauditorsreportthatincludesouropinion.Reasonableassuranceisahighlevelof assurance, but not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatement can arise from a fraud or error and consider material, if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results.

8. As part of an audit in accordance with the SAs, we exercise professional judgement and maintainprofessionalskepticismthroughouttheaudit.Wealso:

Identify and assess the risks of material misstatement of the financial results, whether duetofraudorerror,designandperformauditprocedureresponsivetothoserisks,and obtain audit evidence that is sufficient and appropriate to our basis of opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud involves collusions, forgery, intentional omissions, misrepresentations,oroverrideofinternalcontrol.

Obtainanunderstandingofinternalcontrolrelevanttotheauditinordertodesignaudit procedures that are appropriate in 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 theoperatingeffectivenessofsuchcontrols.

Evaluate the appropriateness of the accounting policies used and reasonableness of accountingestimatesandrelateddisclosuresmadebytheBoardofDirectors.

Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and, based on our audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. If we conclude that material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidences obtained up to the date of our auditors report. However, future events or conditions maycausethecompanytoceasetocontinueasagoingconcern.

Evaluatetheoverallpresentation,structureandcontentoffinancialresultsincludingthe disclosures and whether the standalone financial results represent the underlying transactionsandeventsinthemannerthatachievesfairpresentation.

9. We communicate with those charged with governance of the company regarding, among other matters, the planned scope of timing of the audit and significant audit findings, including 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 our independence, andwhereverapplicable,relatedsafeguards.

OtherMatters

10. The standalone financial results include the results for the quarter ended March 31, 2025 and March 31, 2025 being the balancing figures between audited figures in respect of the fullfinancialyearandthepublishedyeartodatefiguresuptotheend ofthethirdquarterof the respective financial year. Also, the figures up to the end of the third quarter had only beenreviewedandnotsubjectedtoaudit.