Auditor Report of Omara Ventures India Ltd.

W e have audited the standalone financial statements of Omara Ventures India l imited,
which comprise the Balance Sheet as at 31st March 2026, the statement of Profit & Loss
Account, notes to die financial statements and the statement of changes in equity for the
year then ended, including a summary of significant accounting policies and other
explanatory information.

In our opinion and to the best ol our information and according to the explanations
given to us. the aforesaid standalone 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, of the state of
affairs of the Company as at 31st March 2026. its profit & loss 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 m
accordance with die 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 there under,
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

Responsibilities of Management and Those Charged with Governance for Ihr
Standalone Financial Statement!)

flu* t ompam s Bo.^nl of Pi ret tors is responsible for the matters stated in section I ^4(5)
ot "Tlic Companies Act, 2013 ("the Act") with respect to the preparation of these
standalone 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.

lliis 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 art-
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
die 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 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 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 Company''s financial
reporting process.

Auditors'' Responsibility 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.

Report on Other legal amt 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 section 143(11) of the Act,
we give in the Annexure A a statement on the matters specified in paragraphs 3
and 4 of the Order

1 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 In law have been kepi
by the Company so tar as it appears from our examination of those books.

(c) Hie Balance Sheet, Statement of Profit & Loss Account and the statement of
changes in equity dealt with by this Report are in agreement with the books of
account

(d) In our opinion, die aforesaid standalone financial statements comply with
the Accounting Standards specified under section 133 of the Companies Act.
2013 ("die Act"), read with relevant Rule issued there under.

(e) on the basis of the written representations received from the directors as on
31st March, 2026 taken on record bv die Board of Directors, none of the directors
is disqualified as on 31st 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"; anil

(g) 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 explanation
given to us:

i. The company does not have any pending litigations which would impact
its financial positions.

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

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