Auditor Report of Cash Ur Drive Marketing Ltd.

Mar 31, 2025

We have audited the accompanying financial statements of CASH UR DRIVE
MARKETING LIMITED (the "Company"), which comprise the balance sheet as at
31st March, 2025, the Statement of Profit and Loss and the Statement of Cash Flows
tor the year ended on that date 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 knowledge and in accordance
with the explanations given to us, the aforesaid 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 Generally Accepted
Accounting Principles in India (Indian GAAP), of the state of affairs of the Company
as at 31st March, 2025, its profit 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 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 audit opinion on the Financial Statements.

Emphasis of Matter:

As per Standard on Auditing (SA) 706 (Revised)- "Emphasis of Matter (EOM)
Paragraphs and Other Matter (OM) Paragraphs in the Independent Auditor’s
Report", an ROM paragraph is included in the auditor’s report when:

The auditor wants to draw attention to a matter that is appropriately disclosed in
the financial statements, and fundamental to users'' understanding of the financial
statements.

Accordingly, we draw attention to the following point:

l) GST Input Reversal;

We draw attention to Note VII to the financial statements, which indicates
that purchases were made from various parties, however, payments are not
made on timely basis which attracts Input Tax Credit (ITC) reversal liability
under Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017
amounting to Rs. 281.26 lakhs.

The same has been incorporated under “Statutory Dues Payable" as reversal
item. However, the liability remains unreversed on GST Portal as of the date
of signing of the financial statements.

Our opinion is not modified in respect of this matter.

Information other than the financial statements and auditors'' report thereon

The Company''s board of directors is responsible for the preparation of the other
information. The other information comprises the information included in the
Board’s Report including Annexures to Board’s Report but does not include the
financial statements and our auditor''s report thereon.

Our opinion on the 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 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
during the course of our 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
Standalone Financial Statements

The Company’s Board of Directors is responsible for the matters stated in sect on
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,
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 account ng
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, 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. Those Board of Directors are also responsible
for overseeing the Company''s financial reporting process.

Auditor s 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 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 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 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 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 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.

No such key audit matter, in our opinion, is to be reported. However, some
significant matters requiring attention have been reported under emphasis of
matter paragraph.

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 of India in terms of sub-section (11) of section
143 of the Companies Act, 2013, the report is attached as an "Annexure A".

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 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) None of the directors is disqualified as on 31st March, 2025 from being
appointed as a director in terms of Section 164 (2) of the Act.

0 With respect to the adequacy of the internal financial controls over financial
reporting of the Company and the operating effectiveness of such controls,
the report is attached as an "Annexure B".

g) With respect to the matter to be included in the Auditor’s Report under
section 197(16), 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 period is in accordance with the provisions of section 197 of
the Act. The remuneration paid to any director is not in excess of the limit aid
down under section 197 of the Act The Ministry of Corporate Affairs has not
prescribed other details under section 197(16) which are required to be
commented upon by us.

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. There are ongoing proceedings against Company by an employee for illegal
termination and gratuity recovery. Due to ongoing case, company has Contingent

liability of Rs. 0.91 lakhs and same has been disclosed as Contingent Liability in
the financial statements in Para XVI.

ii. There are ongoing legal proceedings against the Company initiated by
Diamond Publicity Co. for the recovery of amounts owed for services rendered.
As a result of the ongoing case, the Company has a contingent liability amounting
to Rs. 4.04 lakhs, which has been disclosed as a contingent liability in the
financial statements under Paragraph XVI.

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

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

v. a) The Management has represented that, to the best of its knowledge and

belief, no funds have been advanced or lend or invested (either from
borrowed funds or any other sources) by the Company to/in any
person or entity ("Intermediary"), with the understanding, whether
recorded in writing or otherwise, that the Intermediary shall, directly
or indirectly lend or invest, in any person or entity, identified in any
manner whatsoever ("Ultimate Beneficiaries"), by or on behalf of the
Company or provide any guarantee, security or the like on behalf of the
Ultimate Beneficiaries;

b) The management has represented that, to the best of its knowledge and
belief, no funds have been received by the Company from any person or
entity ("Funding Parties"), with the understanding, whether recorded in
writing or otherwise, that the Company shall, directly or indirectly, lend
or invest in any person or entity identified in any manner whatsoever
("Ultimate Beneficiaries") by or on behalf of the Funding Party or
provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries.

c) Based on the audit procedures adopted by us, nothing has come to our
attention that has caused us to believe that the representations made by
the management under sub clause (a) & (b) above, contain any material
misstatement.

vi. The Company has not declared or paid any dividend, during the period.

vii. 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, 2024, 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.

For KHURANA SHARMA & CO
Chartered Accountants
FRN:010920N

Membership No. - 089478
UDIN: 25089478BMKRBC1123
Date: 28/06/2025
Place: Chandigarh