TNA Solutions Ltd Auditor Reports

INDEPENDENT AUDITOR’S EXAMINATION REPORT ON RESTATED STANDALONE

FINANCIAL INFORMATION

To

The Board of Directors TNA Solutions Limited (Formerly Known as TNA Solutions LLP)

Survey No. 403/5, Sonvay, Tehsil Mhow,

Rao, Indore, Mhow, Madhya Pradesh - 453331

Dear Sirs,

1. We have examined the attached Restated Standalone Financial Information of TNA Solutions Limited (hereinafter referred as “the Company” or the “Issuer”) comprising the Restated Standalone Statement of Assets and Liabilities of the Company as at 31 March, 2026, 31 March, 2025 and 31 March, 2024., the Restated Standalone Statements of Profit and Loss of the Company and the Restated Standalone Statement of Cash Flows of the Company for the years ended 31 March, 2026, 31 March 2025 and 31 March 2024 and the summary statement of significant accounting policies read together with the annexures and notes thereto and other restated financial information explained in paragraph 9 below (collectively hereinafter referred as “Restated Standalone Financial Statement” or “Restated Standalone Financial Information”), as approved by the Board of Directors of the Company at their meeting held on 04 August, 2026 for the purpose of inclusion in the Red Herring Prospectus (“RHP”) prepared by the Company in connection with its proposed SME Initial Public BSE India ("BSE SME”) prepared in terms of the requirements of:

a.

b. The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended ("ICDR Regulations"); and

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

2. The Company’s Board of Directors is responsible for the preparation of Restated Standalone Financial Information for the purpose of inclusion in the Red Herring Prospectus and Prospectus to be filed with Securities and Exchange Board of India, ROC and BSE SME & Registrar of Companies in connection with the proposed SME IPO. The Restated Standalone Financial Information have been prepared by the management of the Company on the basis of preparation stated in note B of Annexure 4 to the Restated Standalone Financial Information.

The Board of Directors of the Company are responsible for designing, implementing and maintaining adequate internal control relevant to the preparation and presentation of the Restated Standalone Financial Information. The Board of Directors are also responsible for identifying and ensuring that the Company complies with the Act, the ICDR Regulations and the Guidance Note.

3. We have examined such Restated Standalone 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 07th July 2026 in connection with the proposed SME IPO of equity shares of the Issuer;

the audited standalone financial statements of the Company for the years ended 31 March 2026, 31 March 2025 and 31 March 2024 prepared in accordance with the Accounting Standards, prescribed under Section 133 of the Act and other accounting principles generally accepted in India (the “Standalone Financial Statements”) which have been approved by the Board of Directors at their meeting held on 03rd, July 2026, 02 September 2025 and 20 September 2024 respectively.

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

Auditors’ report issued by us (“statutory auditors”) dated 03rd, July 2026, 02 September 2025 and 20 September 2024 on the Standalone Financial Statements as at and for the years ended on 31 March 2026, 31 March, 2025 and 31 March, 2024 as referred in Paragraph 4 above.

6. Based on our examination and in accordance with the requirements of the ICDR Regulations, the Guidance Note and terms of our engagement agreed with you, read together with paragraph 4 above, we report that:

(a) . The Restated Standalone Statement of Assets and Liabilities of the Company as at 31 March 2026, 31 March 2025 and 31 March 2024 examined by us, as set out in Annexure 1 to this report, have been arrived at after making adjustments and regrouping / reclassifications as in our opinion, were appropriate and more fully described in the Statement of Adjustments to Audited Standalone Financial Statements appearing in Annexure 5 of the Restated Standalone Financial Information;

(b) . The Restated Standalone Statement of Profit and Loss of the Company for years ended 31 March, 2026, 31 March, 2025 and 31 March, 2024 examined by us, as set out in Annexure 2 to this report, have been arrived at after making adjustments and regroupings/reclassifications as in our opinion, were appropriate and more fully described in the Statement of Adjustments to Audited Standalone Financial Statements appearing in Annexure 5 of the Restated Standalone Financial Information; and

(c) . The Restated Standalone Statement of Cash Flows of the Company for years ended 31 March, 2026, 31 March, 2025 and 31 March, 2024 examined by us, as set out in Annexure 3 to this report, have been arrived at after making adjustments and regroupings/ reclassifications as in our opinion, were appropriate and more fully described in the Statement of Adjustments to Audited Standalone Financial Information appearing in Annexure 5 of the Restated Standalone Financial Information.

7. Based on the above and according to the information and explanations given to us for the respective periods, we further report that the Restated Standalone Financial Information:

i. have been prepared after incorporating adjustments for change in accounting policies, material errors and regrouping / reclassifications retrospectively in the years ended 31 March, 2025 and 31 March, 2024 to reflect the same accounting treatment as per the accounting policies and grouping / classifications followed as at and for the year ended 31 March, 2026;

ii. have been prepared after incorporating adjustments for the material amounts in the respective periods to which they relate;

iii. do not contain any exceptional items that need to be disclosed separately other than those presented in the Restated Standalone Financial Information in the respective periods and do not contain any qualifications requiring adjustments; and

iv. Have been prepared in accordance with the Act, the ICDR Regulations and the Guidance Note.

8. We have also examined the following Restated Standalone Financial Information of the Company as set out in the Annexures prepared by the management of the Company and approved by the Board of Directors, on 04 August ,2026. for the years ended 31 March, 2026, 31 March, 2025 and 31 March, 2024:

Restated Statement of Share Capital,	Annexure ? 6
Restated Statement of Reserves And Surplus	Annexure ? 7
Restated Statement of long term borrowing	Annexure - 8
Restated Statement of Long Term Provisions	Annexure ? 9
Restated Statement of Short Term Borrowings	Annexure - 10
Restated Statement of Trade Payables	Annexure ? 11
Restated Statement of Disclosure for MSME trade payable	Annexure ?12
Restated Statement of Other Current Liabilities	Annexure- 13
Restated Statement of Short Term Provisions	Annexure ? 14
Restated Statement of Restated Statement of Property Plant & Equipment	Annexure ? 15
Restated Statement of intangible assets	Annexure - 16
Restated Statement of Other Non-Current Assets	Annexure ? 17
Restated Statement of Inventories	Annexure ? 18
Restated Statement of Trade Receivables	Annexure ? 19
Restated Statement of Deferred Tax Liabilities/Asset	Annexure ? 20
Restated Statement of Cash & Cash Equivalents	Annexure ?21
Restated Statement of Short Term Loans & Advances	Annexure ? 22
Restated Statement of Other Current Assets	Annexure ? 23
Restated Statement of Revenue from Operations	Annexure ? 24
Restated Statement of Other Income	Annexure ? 25
Restated Statement of cost of material consumed	Annexure - 26
Restated Statement of change in inventories	Annexure ? 27
Restated Statement of Employee Benefit Expenses	Annexure ? 28
Restated Statement of Finance Cost	Annexure ? 29
Restated Statement of Depreciation & Amortisation	Annexure ? 30
Restated Statement of Other Expenses	Annexure - 31
Restated Statement of Auditors Remuneration	Annexure ? 32
Restated Statement of Earnings per Share	Annexure ? 33
Restated Statement of Statement of Accounting & Other Ratios	Annexure ? 34
Restated Statement of other financial information	Annexure ?35
Restated Statement of Tax Shelter	Annexure - 36
Restated statement of Related party transactions	Annexure - 37
Restated Statement Of Corporate Social Responsibility	Annexure ? 38
Restated Statement of Foreign Earning and Expenses	Annexure ? 39
Restated Statement of Contingent Liability	Annexure ? 40
Restated Statement of subsequent event	Annexure-41
Restated Statement of Other statutory disclosure	Annexure - 42
Restated Statement of Gratuity	Annexure ? 43
Restated Statement of Details of repayment & other information	Annexure ? 44
Restated Statement of Capitalization	Annexure ? 45

9. The Restated Standalone Financial Information do not reflect the effects of events that occurred subsequent to the respective dates of the reports on the audited Standalone Financial Statements mentioned in paragraph 4 above.

10. This report should not in any way be construed as a reissuance or re-dating of any of the previous audit reports issued by the other auditor, nor should this report be construed as a new opinion on any of the financial statements referred to herein.

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

12. We, M/s ATK & 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.

13. Our report is intended solely for use of the Board of Directors for inclusion in the Red Herring Prospectus to be filed with Securities and Exchange Board of India (“SEBI”), the relevant stock exchange (“BSE SME”) and Registrar of Companies, Gwalior, Madhya Pradesh (“ROC”) in connection with the proposed SME IPO. Our report should not be used, referred to, or distributed for any other purpose except with our prior consent in writing. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this report is shown or into whose hands it may come without our prior consent in writing.

For ATK & Associates

Chartered Accountants

Firms Registration No: 018918C

Peer Review Certificate No: 021065

Sd/-

CA Ankur Tayal

Partner

Membership No. 404791

Date: 04/08/2026

Place: Ghaziabad

UDIN: 26404791XFQNQR5804