Trident Lifeline Ltd Auditor Reports

TO

THE MEMBERS OF
TRIDENT LIFELINE LIMITED

Report on the Standalone Financial Statements

OPINION

We have audited the financial statements of
TRIDENT LIFELINE LIMITED ("the Company"), which
comprise the Balance sheet as at 31^st March 2026,
the statement of Profit and Loss and the Cash Flow
Statement for the year then ended, and notes to
the financial statements, including a summary of
significant 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 financial statements give the information
required by the Companies Act, 2013 in the manner
so required and give a true and fair view in conformity
with the accounting principles generally accepted
in India including Accounting Standards specified
under section 133 of the Act, of the state of affairs
of the Company as at March 31, 2026, its profit/loss
and its cash flows for the year ended on that date.

BASIS FOR OPINION

We conducted our audit in accordance with the
Standards on Auditing (SAs) specified under
section 143(10) of the Companies Act, 2013. Our
responsibilities under those Standards are further
described in the Auditors Responsibilities for the
Audit of the 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 Companies Act, 2013 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 opinion.

KEY AUDIT MATTERS

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit
of the financial statements of the current period. These matters were addressed in the context of our audit
of the 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 matters described below to be the key audit matters to
be communicated in our report.

Key audit matter	How our audit addressed the key audit matter
1. Revenue Recognition	Our Key Procedures Included, But Were Not Limited To, The Following:
Refer Note 19 to the Financial Statement Revenue from sale transaction is recognized when goods are dispatched or delivery is handed over to transporter, provided it can be reliably measured and it is reasonable to expect ultimate collection. Revenue is measured at fair value of the consideration received or receivable and is accounted for net of rebates, trade discounts.	a) Assessed the appropriateness of the Companys revenue recognition accounting policies, including those relating to rebates and trade discounts by comparing with the applicable accounting standards.
The estimation of discounts, incentives and rebates recognized, related to sales made during the year, is material and considered to be complex and subject to judgments. The complexity mainly relates to various discounts, incentives and scheme offers, diverse range of market presence and complex contractual agreements/commercial terms across those markets. Therefore, there is a risk of revenue being misstated as a result of inaccurate estimates of discounts and rebates.	b) Performed test of details: i. Tested, on a sample basis, sales transactions to the underlying supporting documentation which includes goods dispatch notes and shipping documents.
Considering the materiality of amounts involved, significant judgments related to estimation of rebates and discounts, the same has been considered as a key audit matter.	ii. Reviewed, on a sample basis, sales agreements and the underlying contractual terms related to delivery of goods and rebates to assess the Companys revenue recognition policies with reference to the requirements of the applicable accounting standards.
	iii. Assessed the Companys process for recording of the accruals for discounts and rebates as at the year-end for the prevailing incentive schemes.
	iv. Tested, on a sample basis, discounts and rebates recorded during the year to the relevant approvals and supporting documentation which includes assessing the terms and conditions defined in the prevalent schemes and customer contracts.
	c) Assessed the appropriateness of the Companys description of the accounting policy, disclosures related to discounts, Incentives and rebates and whether these are adequately presented in the standalone financial statements.
2. IT System & Controls Over Financial Reporting	Our Key Procedures Included, But Not Limited To, The Following:
The Companys key financial accounting and reporting processes are highly dependent on the controls over the Companys information systems. As such that there exists a risk that gaps in the IT control environment, including automated accounting procedures, IT dependent manual controls and controls preventing unauthorized access to systems and data could result in the financial accounting and reporting records being materially misstated. The IT systems and controls, as they impact the financial recording and reporting of transactions, is a key audit matter and our audit approach could significantly differ depending on the effective operation of the IT controls.	We evaluated and understood the DOS based accounting system adopted by the company.
	a) We assessed IT systems and controls over financial reporting, which included the following: General IT controls design, observation and operation.
	b) We assessed the feeding of the data in the system and going through the extraction of the financial information and statements from the IT system existing in the company.
	c) Reviewed the output and reports generated by the system on sample basis.
	d) Where deficiencies were identified, we tested compensating controls or performed alternate procedures.
	The system needs to be further strengthened for its efficacy to control deficiencies of input/output data from the system.

INFORMATION OTHER THAN THE
FINANCIAL STATEMENTS AND AUDITORS
REPORT THEREON

The Companys Board of Directors is responsible
for the other information. The other information
comprises the information included in the Annual
Report, but does not include the standalone financial
statements and our auditors report thereon.

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 and, in doing so, consider whether
the other information is materially inconsistent with
the 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 AND
THOSE CHARGED WITH GOVERNANCE FOR
THE FINANCIAL STATEMENTS

The Companys Board of Directors is responsible
for the matters stated in section 134(5) of the
Companies Act, 2013 ("the Act") with respect to
the preparation of these financial statements that
give a true and fair view of the financial position and
financial performance of the Company in accordance
with the accounting principles generally accepted in
India, including the accounting Standards specified
under section 133 of the Act.

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 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 financial
statements that give a true and fair view and are free
from material misstatement, whether due to fraud
or error.

In preparing the financial statements, the Board of
Directors 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
the Board of Directors either intends to liquidate the
Company or to cease operations, or has no realistic
alternative but to do so.

Those Board of Directors are also responsible for
overseeing the Companys financial reporting
process.

AUDITORS RESPONSIBILITIES FOR THE
AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance
about whether the 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 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 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
Companies Act, 2013, 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
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 financial statements,
including the disclosures, and whether the
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 financial statements of the current period and
are therefore the key audit matters. We describe
these matters in our auditors 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 (Auditors Report)
Order, 2016 ("the Order"), issued by the Central
Government of India in terms of sub-section (11)
of section 143 of the Companies Act, 2013, we
give in "Annexure-A", a statement on matters
specified in paragraphs 3 and 4 of the Order.

2. A. 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 except for the matters
stated in the paragraph 2B(vi) below
on reporting under Rule 11(g) of
the Companies (Audit and Auditors)
Rules, 2014;

(c) The Balance Sheet and the Statement
of Profit and Loss (including Other
Comprehensive Income), Statement
of Changes in the Equity and the
Statement of Cash Flow dealt with by
this Report are in agreement with the
books of account;

(d) In our opinion, the aforesaid financial
statements comply with the
Accounting Standards specified under
Section 133 of the Act, read with
Rule 7 of the Companies (Accounts)
Rules, 2014;

(e) On the basis of the written
representations received from the
directors as on 31^st March, 2026 taken
on record by the Board of Directors,
none of the directors is disqualified
as on 31^st 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"; and

(g) The modifications relating to the
maintenance of accounts and other
matters connected therewith are as
stated in the paragraph 2A(b) above
on reporting under Section 143(3)
(b) of the Act and paragraph 2B(vi)
below on reporting under Rule 11(g)
of the Companies (Audit and Auditors)
Rules, 2014.

B. 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, 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 financial statements;

ii. The Company has made provision,
as required under the applicable law
or accounting standards, for material
foreseeable losses, if any, on long-
term contracts including derivative
contracts; and

iii. 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 to the
accounts, 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
persons or entities, including
foreign entities ("Intermediaries"),
with the understanding, whether
recorded in writing or otherwise,
that the Intermediary shall:

i. Directly or indirectly lend
or invest in other persons
or entities identified in any
manner whatsoever ("Ultimate
Beneficiaries") by or on behalf
of the Company; or

ii. Provide any guarantee,
security or the like to or
on behalf of the Ultimate
Beneficiaries.

b. The management has represented,
that, to the best of its knowledge
and belief, as disclosed in the
accounts, no funds have been
received by the Company from
any persons or entities, including
foreign entities ("Funding Parties"),
with the understanding, whether
recorded in writing or otherwise,
that the Company shall:

i. Directly or indirectly, lend
or invest in other persons
or entities identified in
any manner whatsoever
("Ultimate Beneficiaries") by
or on behalf of the Funding
Party; or

ii. Provide any guarantee,
security or the like from or
on behalf of the Ultimate
Beneficiaries.

c. Based on such audit procedures

as 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 (d) (i) and (d) (ii) contain any
material misstatement.

For A Bafna & Associates

Chartered Accountants

(Firm Reg. No.: 121901W)

CA Meet Prakashkumar Jain

Partner

Membership No.: 195377

UDIN: 26195377NHSICG5146

Date: 07-05-2026

Place: Surat

v. There has no dividend paid during
the period ended 31^st March, 2026 by
the Company hence, compliance of
section 123 of the Act is not arise.

vi. Based on our examination which
included test checks, the Company
has used accounting software for
maintaining its books of account for the
financial year ended March 31, 2026
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 tempered with and the
audit trail has been preserved by
the company as per the statutory
requirements for record retention.

C. With respect to the matter to be included in
the Auditors Report under Section 197(16)
of the Act:

In our opinion and according to the
information and explanations given to us,
the remuneration paid by the Company to
its directors during the current year is in
excess of the limit laid down under Section
197 of the Act.

The Ministry of Corporate Affairs has not
prescribed other details under Section
197(16) of the Act which are required to be
commented upon by us.

"Annexure A"

To the Independent AuditorsRs.Report

The Annexure referred to in our report to the members of TRIDENT LIFELINE LIMITED for the year ended
31^st March, 2026.

On the basis of the information and explanation given to us during the course of our audit, we report that:

I. Property, Plant, Equipment and
Intangible Assets:

A. The Company is maintaining proper
records showing full particulars, including
quantitative details and situation of
Property, Plant, Equipment and intangible
Assets.

B. According to the information and
explanations given to us and on the basis
of our examination of the records of the
Company, the Company has a regular
programme of physical verification of its
Property, plant and equipment by which all
Property, plant and equipment are verified
in a phased manner over a period of three
years. In accordance with this programme,
certain Property, plant and equipment
were verified during the year. In our opinion,
this periodicity of physical verification is
reasonable having regard to the size of
the Company and the nature of its assets.
No material discrepancies were noticed on
such verification.

C. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, the title deeds of immovable

properties (other than immovable

properties where the Company is the
lessee and the lease agreements are duly
executed in favour of the lessee) disclosed
in the standalone financial statements are
held in the name of the Company.

D. According to the information and

explanations given to us and on the basis

of our examination of the records of the
Company, the Company has not revalued its
Property, plant and equipment (including
Right-of-use assets) or Intangible assets or> both during the year.

E. According to the information and
explanations given to us and on the
basis of our examination of the records of
the Company, there are no proceedings
initiated or pending against the Company
for holding any Benami property under the
Prohibition of Benami Property Transactions
Act, 1988 and rules made thereunder.

ii. Inventory:

A. The inventory has been physically verified
by the management during the year. In our
opinion, the frequency of such verification
is reasonable and procedures and coverage
as followed by management were
appropriate. No discrepancies were noticed
on verification between the physical stocks
and the book records that were 10% or
more in the aggregate for each class of
inventory.

B. According to the information and
explanations given to us and on the
basis of our examination of the records
of the Company, the company has been
sanctioned working capital limit of Rs. 11.50
Crores from Axis bank Limited on the basis
of security of current assets. Based on our
examination of the records of the company
provided to us for verification, the quarterly
returns/statements filed by the company
with the bank are in agreement with the
books of accounts of the company.

iii. Loans given by the Company:

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 has provided guarantee or security or granted advances in the
nature of loans, secured or unsecured, to companies, firms, limited liability partnerships, subsidiaries
during the year and the same is disclosed in the table below:

In Lakhs)

Particulars	Guarantees	Security	Loans
Aggregate amount granted during the year
- Subsidiaries (including step down Subsidiaries)	-	-	1,497.57
- Joint Ventures	-	-	-
- Associates	-	-	-
- Others	-	-	1,219.87
Balance Outstanding as at the Balance Sheet date in respect of above cases (net of allowances for credit loss)
- Subsidiaries (including step down subsidiaries)	2,355.00	-	1,855.80
- Joint Ventures	-	-	-
- Associates	-	-	-
- Others	500.00	-	734.71

b. According to the information and
explanations given to us and based on the
audit procedures conducted by us, we are of
the opinion that the terms and conditions
of the loans given are, prima facie, not
prejudicial to the interest of the Company.

c. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, in the case of loans given, the
repayment of principal and payment

of interest has been stipulated and the
repayments or receipts have been regular.

d. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, there is no overdue amount
for more than ninety days in respect of
loans given.

e. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, there is no loan given falling due
during the year, which has been renewed
or extended or fresh loans given to settle
the overdue of existing loans given to the
same party.

f. According to the information and
explanations given to us and on the basis
of our examination of the records of the
Company, in our opinion 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 except for the following loans or
advances in the nature of loans to its related
parties as defined in Clause (76) of Section
2 of the Companies Act, 2013 ("the Act"):

Particulars	Related Parties (Amount in Lakhs)
Aggregate of loan
- Repayable on demand (A)	2,717.44
- Agreement does not specify any terms or period of Repayment (B)
Total (A+B)	2,717.44
Percentage of loan to the total loans granted during the year	100.00%

iv. Loans to directors & Investment by the
Company:

According to the information and explanations
given to us and on the basis of our examination
of the records, the Company has complied
with provision of Section 185 and 186 of the
Companies Act, 2013 in respect of loans,
investments, guarantees and security made.

v. Deposits:

According to the information and explanations
given to us, and as per our examination of
records, the company has not accepted
any deposits from public and therefore, the
directives issued by the Reserve Bank of India
and the provisions of Section 73 to 76 or any
other relevant provision of the Companies Act,
2013, and rules framed there under, are not
applicable to the company.

vi. Cost records:

According to the information and explanations
given to us, the Central Government has
prescribed the maintenance of cost records
under Section 148(1) of the Companies Act,
2013 for the products manufactured by it (and/
or services provided by it). Accordingly, clause
3(vi) of the Order is applicable. We have broadly
reviewed the books of account maintained by
the Company pursuant to the rules prescribed
by the Central Government for maintenance
of cost records under section 148(1) of the
Companies Act, 2013 in respect of manufacture
of products and are of the opinion that prima
facie, the prescribed accounts and records have
been made and maintained. However, we have
not made a detailed examination of the cost
records with a view to determine whether they
are accurate or complete.

vii. Statutory Dues:

According to the information and explanations
given to us and on the basis of our examination
of the records of the Company, amounts
deducted/accrued in the books of account in
respect of undisputed statutory dues including
Goods and Services Tax (GST), Provident fund,
EmployeesRs.State Insurance, Income-tax, Duty
of Customs, Cess and other material statutory
dues have generally been regularly deposited
with the appropriate authorities.

According to the information and explanations
given to us, no undisputed amounts payable
in respect of GST, Provident fund, Employees
State Insurance, Income-tax, Duty of Customs,
Cess and other material statutory dues were in
arrears as at 31 March 2026 for a period of more
than six months from the date they became
payable.

viii. Unrecorded income:

According to the information and explanations
given to us and on the basis of our examination
of the records of the Company, the Company has
not surrendered or disclosed any transactions,
previously unrecorded as income in the books
of account, in the tax assessments under the
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. Repayment of Loans:

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 has not defaulted
in repayment of loans or other borrowings
or in the payment of interest to any lender
during the year.

b. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, the Company has not been
declared a wilful defaulter by any bank
or financial institution or government or
government authority.

c. In our opinion, and according to the
information and explanations given to us,
the term loans have been applied, on an
overall basis, for the purposes for which
they were obtained.

d. According to the information and
explanations given to us, and the
procedures performed by us, and on an
overall examination of the standalone
financial statements of the Company, we
report that the funds raised on short-term
basis have not been used for long-term
purposes by the company.

e. According to the information and

explanations given to us and on an overall
examination of the standalone financial
statements of the Company, we report
that the Company has not taken any funds
from any entity or person on account of or
to meet the obligations of its subsidiaries,
associates or joint ventures.

f. According to the information and

explanations given to us and procedures
performed by us, we report that the
Company has not raised loans during the
year on the pledge of securities held in its
subsidiaries, joint ventures or associate
companies.

x. Utilization of IPO & FPO and Private
Placement and Preferential issues:

a. According to the information and

explanations given to us and procedures
performed by us, we report that the
Company has not raised money by way
of the Initial Public Offer during the year.
Further the amount spent out of the money
raised by way of the IPO in past years has
been utilized for the purpose described in
the prospectus at the time of issue of IPO.

b. According to the information and

explanations given to us and on the basis
of our examination of the records of the
Company, the Company has not made any
preferential allotment or private placement
of shares or fully or partly convertible
debentures during the year. Accordingly,
clause 3(x)(b) of the Order is not applicable.

xi. Reporting of Fraud:

a. Based on examination of the books and
records of the Company and according to
the information and explanations given to
us, considering the principles of materiality
outlined in Standards on Auditing, we
report that no fraud by the Company or on
the Company has been noticed or reported
during the course of the audit.

b. According to the information and
explanations given to us, no report under
sub-section (12) of Section 143 of the
Companies Act, 2013 has been filed by the
auditors 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. NIDHI Company:

According to the information and explanations
given to us, the Company is not a Nidhi
Company. Accordingly, clause 3(xii) of the
Order is not applicable.

xiii. Related Party Transaction:

In our opinion and according to the information
and explanations given to us, the transactions
with related parties are in compliance with
Sections 177 and 188 of the Companies Act,
2013, where applicable, and the details of the
related party transactions have been disclosed
in the standalone financial statements
as required by the applicable Accounting
Standards.

xiv. Internal Audit:

According to the information and explanations
given to us and according to the size and
nature of the business, the company has
established the internal audit system as per
the provision of section 138 of Companies
Act, 2013. Further, the internal audit report of
the company have been issued by the internal
auditor till the date of the audit report.

xv. Non-Cash Transaction:

In our opinion and according to the information
and explanations given to us, the Company has
not entered into any non-cash transactions
with its directors or persons connected to its
directors and hence, provisions of Section 192
of the Companies Act, 2013 are not applicable
to the Company.

xvi. Register under RBI Act, 1934:

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 (xvi) (a),(b),(c)
& (d) of the Order is not applicable to the
Company.

xvii. Cash Losses:

The Company has not incurred cash losses in
the current financial year.

xviii. Auditors resignation:

There has been no resignation of the statutory
auditors during the year. Accordingly, clause
3(xviii) of the Order is not applicable.

xix. Financial Position:

According to the information and explanations
given to us and on the basis of the financial
ratios, 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 the
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. Corporate Social Responsibility:

The Company has fully spent the required
amount towards Corporate Social
Responsibility (CSR) and there are no
unspent CSR amount for the year requiring
a transfer to a Fund specified in Schedule VII
to the Companies Act or special account in
compliance with the provision of sub-section
(6) of section 135 of the said Act.

xxi. Qualifications or adverse auditor
remarks of group companies:

In our opinion and according to the information
and explanations given to us, no qualification
or adverse remark have been reported in the
CARO report of the subsidiary company by the
statutory auditor.

For A Bafna & Associates

Chartered Accountants
(Firm Reg. No.: 121901W)

CA Meet Prakashkumar Jain

Partner

Membership No.: 195377
UDIN: 26195377NHSICG5146

Date: 07-05-2026
Place: Surat

"Annexure B"

To the Independent AuditorsRs.Report

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

1. We have audited the internal financial controls
over financial reporting of TRIDENT LIFELINE
LIMITED ("The Company") as of 31 March 2026
in conjunction with our audit of the financial
statements of the Company for the year ended
on that date.

MANAGEMENTS RESPONSIBILITY FOR
INTERNAL FINANCIAL CONTROLS

2. 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 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 Companies Act, 2013.

AUDITORSRs.RESPONSIBILITY

3. Our responsibility is to express an opinion on
the Companys internal financial controls over
financial reporting 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, issued
by ICAI and deemed to be 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.

4. 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 an understanding
of internal financial controls over financial
reporting, 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
judgment, including the assessment of the
risks of material misstatement of the financial
statements, whether due to fraud or error.

5. 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 system over financial
reporting.

MEANING OF INTERNAL FINANCIAL
CONTROLS OVER FINANCIAL REPORTING

6. A companys 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 companys internal
financial control over financial reporting
includes those policies and procedures that:

(i) pertain to the maintenance of records that,
in reasonable detail, accurately and fairly
reflect the transactions and dispositions of
the assets of the company;

(ii) provide reasonable assurance that
transactions are recorded as necessary to
permit preparation of financial statements
in accordance with generally accepted
accounting principles, and that receipts
and expenditures of the company are
being made only in accordance with
authorizations of management and
directors of the company; and

(iii) provide reasonable assurance regarding
prevention or timely detection of
unauthorized acquisition, use, or disposition
of the companys assets that could have a
material effect on the financial statements.

INHERENT LIMITATIONS OF INTERNAL
FINANCIAL CONTROLS OVER FINANCIAL
REPORTING

7. Because of the inherent limitations of internal
financial 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

8. 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 31 March 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 on Audit of Internal
Financial Controls Over Financial Reporting
issued by the Institute of Chartered Accountants
of India.

For A Bafna & Associates

Chartered Accountants
(Firm Reg. No.: 121901W)

CA Meet Prakashkumar Jain

Partner

Membership No.: 195377
UDIN: 26195377NHSICG5146

Date: 07-05-2026
Place: Surat