We have audited the accompanying standalone financial statements of M/s CHiRAHARIT LIMITED ("the

Company"), which comprise the Balance Sheet as at 31st March, 2025, the Statement of Profit and Loss, the

Cash Flow Statement and the statement of changes in equity for the year then ended, and a summary of the

significant accounting policies and other explanatory information.

1. In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid standalone 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 accounting principles generally accepted in India
including the Accounting standards specified under section 133 of the Act, of the state
of affairs of the Company as at 31 March 2025 and its To fit (financial performance),
its cash flows and for the changes in equity for the year ended on that date.

Basis for Opinion

2. 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 Auditor’s 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

3. 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 also addressed the risk of management override of internal
controls. This includes consideration of whether there was evidence of management
bias that represented a risk of material misstatement due to fraud.

Information other Than Financial statements and Auditors report thereon

4. The company's Board of Directors are responsible for other information. The other
information comprises the information included in the Annual report, but does not
included in the financial statements and our auditor’s report there on.

5. Our opinion on the financial statements does not cover the other information and we do
not express any form of assurance conclusion thereon.

6. In connection with our audit of the 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.

Responsibility of Management and Those Charged with Governance for the

Standalone Financial statements for the Financial Statements

7. The Company’s Board of Directors are responsible for the matters stated in Section
134(5) of the (the Act”) with respect to the preparation of these standalone financial
statements that give a true and fair view of the state of affairs (financial position), profit
or loss (financial performance) changes in equity and cash flows of the Company in
accordance with the accounting principles generally accepted in India, including the
Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the
Companies (Accounts) Rules, 2014. 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.

8. In preparing the 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.

9. Those Board of Directors are also responsible for overseeing the company’s financial
reporting process.

Auditor’s Responsibility for the Audit of the Financial Statements

10.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 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 Standards on Auditing 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.

1 l.As part of an audit in accordance with Standards on Auditing, 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 Act, we are also responsible for explaining 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, futureyvents or conditions may cause the Company
to cease to continue as a goin^t^^a^^^

• 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.

12. 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.

13. 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.

14. 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 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

15. As required by the Companies (Auditor’s Report) Order, 2020 issued by the Central
Government of India in terms of Section 143(11) of the Act, we give in the Annexure A
statement on the matters specified in paragraph 3 and 4 of the order.

16. Further to our comments in Annexure A, as required by Section 143(3) of the Act, we
report that:

• 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.

• 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.

• The Balance Sheet, the Statement of Profit and Loss dealt with by this Report
are in agreement with the books„£xf account.

l/o I

• 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.

• On the basis of the written representations received from the directors as on
31st March, 2025 taken on record by the Board of Directors, none of the
directors are disqualified as on 31st March, 2025 from being appointed as a
director in terms of Section 164 (2) of the Act.

* With respect to the adequacy of the internal financial controls with reference
to Standalone Financial Statements of the Company and the operating
effectiveness of such controls, refer to our separate Report in “Annexure B”.
Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls with reference to
Standalone Financial Statements.

* 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:

* The Company does not have any pending litigations which would impact its
financial position. (Subject to Annexure A to this report)

Ý The company did not have any long-term contracts including derivative
contracts for which they were any material foreseeable losses.

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

Ý The management has represented that, to the best of its knowledge and
belief, as disclosed in the notes 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 person(s) or entity(ies), including foreign entities
("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

Ý The management has represented, that, to the best of its knowledge and
belief, as disclosed in the notes to the accounts, no funds have been
received by the company from any person(s) or entity(ies), including foreign
entities (“Funding Parties”), with the understanding, whether recorded in
writing or otherwise, th^^ftC^^mpany shall, whether, directly or

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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; and

Ý Based on audit procedures which we 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) contain any material misstatement

• No dividend has been declared or paid during the year by the company.

• Based on our examination which included test checks, the company has
used an accounting software for maintaining its books of accounts 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 audit trial feature being tampered with and the audit trail
has been preserved by the company as per the statutory requirements for
record retention.

For G.P, ASSOCIATES
Chartered Accountants
Firm Reg. No. 00673£S^^

Place: Hyderabad . ^

Date: 08.09.2025 Jr^j JrifYlrrf

1/ {Ca/h ABHINAvk
^V PARTNER

M. No. 242972

UDIN: 25242972BMHYDA2858