Auditor Report of Sattva Sukun Lifecare Ltd.

Mar 31, 2025

Independent Auditor''s Report on the Financial Results of Sattva Sukun Lifecare Limited (Formerly Known as Mayukh Dealtrade Limited) for the quarter and year ended March 31, 2025 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

SATTVA SUKUN LIFECARE LIMITED,

(Formerly Known as Mayukh Dealtrade Limited)

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the accompanying Standalone Financial Statements of SATTVA SUKUN LIFECARE LIMITED (the “Company”), which comprise the Balance Sheet as at March 31, 2025, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows ended on that date, and a summary of significant accounting policies and other explanatory information (hereinafter referred to as the “Standalone Financial Statements”).

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 Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (“IndAS”) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2025, the Loss and total comprehensive income, changes in equity and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit of the Standalone Financial Statements in accordance with the Standards on Auditing (“SA” s) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditors Responsibilities for the Audit of the Standalone 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 (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the Standalone Financial Statements.

Management’s Responsibilities for the Standalone Financial Statements

The Company''s Board of Directors is responsible for the matters stated in section 134 (5) of the Act with respect to the preparation of these Standalone Financial Statements that give a true and fair view of the financial position, financial performance, including other comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding 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 Standalone Financial Statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone 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.

The Board of Directors are responsible for overseeing the Company''s financial reporting process.

Auditor’s Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the Standalone 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 Standalone 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 Standalone 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 financial control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Undersection143(3)(i) of the Act, 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 Standalone 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 Standalone Financial Statements, including the disclosures, and whether the Standalone Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the Standalone Financial Statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Standalone Financial Statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii)to evaluate the effect of any identified misstatements in the Standalone Financial Statements.

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 Standalone 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.

Emphasis of Matter

We draw the attention towards the followings

We bring to the attention of the users that the audit of the Standalone Financial Statements has been performed On the basis of data provided by the management. in the aforesaid conditions.

Creditors, Debtor, Loans and advances are subject to confirmations from the respective parties.

Our opinion is not qualified in respect of the above.

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 section 143(11) of the Act, we give in the Annexure A, a statement on the matters specified in the paragraph 3 and 4 of the order.

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, the statement of cash flows and the statement of changes in equity dealt with by this Report are in agreement with the books of account;

D. in our opinion, the aforesaid Standalone Financial Statements comply with the Accounting Standards specified under Section 133 of the Act read with relevant rule issued thereunder;

E. on the basis of the written representations received from the directors as on 31 March 2025 taken on record by the Board of Directors, none of the directors is disqualified as on 31 March 2025 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. 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. the Company has not disclosed the impact of pending litigations on its financial position in its Standalone 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;

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

iv. The Company has neither declared nor paid any dividend during the year. Therefore, Rule 11(f) with regards to compliance with section 123 of the Companies Act, 2013 is not applicable to the company for the report as on the date.

v. The Company has used such an accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has been operated throughout the year for all transactions recorded in the software and the audit trail feature has not been tampered with and the audit trail has been preserved by the company as per the statutory requirements for record retention.

For S S R V and Associates

Chartered Accountants

Firm Registration No.: 135901W

Sd/-

Rakesh Agarwal

Partner

Membership No.: 129593

Place: Mumbai

Date: 05th May, 2025

UDIN:25129593BMIKLF5152

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Mar 31, 2024

We have audited the accompanying standalone financial statements of MAYUKH DEALTRADE LIMITED
("the Company"), which comprise the Balance Sheet as at 31^st March 2024, the Statement of Profit and Loss
(including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows
for the year ended on that date, and a summary of the significant accounting policies and other explanatory
information (hereinafter referred to as "the standalone financial statements").

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 Indian Accounting Standards prescribed
under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended,
("Ind AS") and other accounting principles generally accepted in India, of the state of affairs of the Company as
at 31^st March 2024, the profit and total comprehensive income, changes in equity and its cash flows for the year
ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing
specified under section 143(10) of the Act (SAs). Our responsibilities under those Standards are further described
in the Auditor''s Responsibilities for the Audit of the Standalone 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 (ICAI) together with the independence requirements that are relevant to our audit of the
standalone financial statements under the provisions of the Act and the Rules made thereunder, and we have
fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s 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 standalone financial statements.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of
the standalone financial statements of the current period. These matters were addressed in the context of our
audit of the standalone 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.

Sr. No.	Key Audit Matter	Auditor''s Response
	Adoption of new accounting framework (md AS) Effective 1st April 2017, the Company	? Our key audit procedures included:
	adopted the Indian Accounting Standards (''md	? Design / controls
	AS") notified by the Ministry of Corporate	? We have also confirmed the approvals
	Affairs with the transition date of 1st April 2016. The following are the major impact areas for the Company upon transition: > Classification and measurement of financial assets and financial liabilities.	of Audit Committee for the choices and exemptions made by the Company for compliance/acceptability under IND AS 101. ? Substantive Tests
	> Measurement of loan losses (expected credit losses) > Business combinations > Accounting for securitization and assignment. > Accounting for loan fees and costs	• Valuated management''s transition date choices and exemptions for compliance/acceptability under md AS 101.

	> Accounting for employee stock options The migration to the new accounting framework (Ind AS) is a complicated process involving multiple decision points upon transition. Ind AS 101, Adoption prescribes choices and exemptions for application of Ind AS principles at the transition date. We identified transition date accounting as a key audit matter because of significant degree of management judgment and application on the areas noted above.	• Understood, the methodology implemented by management to give impact on the transition. • Assessed the accuracy of the computations.
	Subjective Estimate Recognition and measurement of impairment of loans and advances involve significant management Evaluation of the appropriateness of the judgment. With the applicability of md AS 109 credit loss assessment is now based on expected credit loss (ECL) model. The Company''s impairment allowance is derived from estimates including the historical default and loss ratios. Management exercises judgment in determining the quantum of loss based on a range of factors.	Our audit procedures included: Design / controls • Evaluation of the appropriateness of the impairment principles based on the requirements of md AS 109. • Assessing the design and implementation of key internal financial controls over loan impairment process used to calculate the impairment charge. • We used our modelling specialist to test the model methodology and reasonableness of assumptions used. • Testing of management review controls over measurement of; impairment allowances and disclosures in financial statements. Substantive tests • We focus on appropriate application of accounting principles, validating completeness and accuracy of the data and reasonableness of assumptions used in the model • Test of details over of calculation of impairment allowance for assessing the completeness, accuracy and relevance of data. • Model calculations were tested through re¬ performance where possible.
	IT Systems and Controls The Company''s key financial accounting and reporting processes are highly dependent on the automated controls in information systems, such that there exists a risk that gaps in the IT control environment could result in the financial accounting and reporting records being materially misstated. The Company primarily uses three systems for it overall financial reporting.	Our audit procedures to assess the IT system access management included the following: General IT Controls / User Access Management • We tested a sample of key controls operating over the information technology in relation to financial accounting and reporting systems, including system access and system change management, program development and computer operations. • We tested the design and operating effectiveness of key controls over user access management which includes granting access right, new user creation removal of user rights and preventative controls designed to enforce segregation of duties.

• Evaluating the design, implementation and operating effectiveness of the significant accounts related IT automated controls which are relevant to the accuracy of system calculation, and the consistency of data transmission. • Other areas that were independently assessed included password policies system configurations, system interface controls, controls over changes to applications and databases and that business users, developers and production support did not have access to change applications, the operating system or databases in the production environment.

Information Other than the Standalone Financial Statements and Auditor''s 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 Management Discussion and Analysis, Board''s Report
including Annexures to Board''s Report, Business Responsibility Report, Corporate Governance and
Shareholder''s Information, but does not include the standalone financial statements and our auditor''s 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
standalone 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.

Management''s Responsibility for the Standalone Financial Statements

The Company''s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect
to the preparation of these standalone financial statements that give a true and fair view of the financial position,
financial performance, total comprehensive income, changes in equity and cash flows of the Company in
accordance with the Ind AS and other accounting principles generally accepted in India. This responsibility also
includes maintenance of adequate accounting records in accordance with the provisions of the Act for
safeguarding 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 standalone financial statements that give a true and fair view and are free
from material misstatement, whether due to fraud or error.

In preparing the standalone 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.

The Board of Directors are responsible for overseeing the Company''s financial reporting process.

Auditor''s Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalone 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 standalone 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 standalone 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 financial controls 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 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 standalone 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 standalone financial statements, including
the disclosures, and whether the standalone financial statements represent the underlying transactions
and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in
aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial
statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the
scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified
misstatements in the financial statements.

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 standalone 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

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 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, the statement of cash flows and the statement of
changes in equity dealt with by this Report are in agreement with the books of account;

D. In our opinion, the aforesaid standalone financial statements comply with the Ind AS 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 2024 taken
on record by the Board of Directors, none of the directors is disqualified as on 31^st March 2024 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
A". Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the
Company''s internal financial controls over financial reporting.

G. With respect to the other matters to be included in the Auditor''s Report in accordance with the
requirements of section 197(16) of the Act, as amended:

H. In our opinion and to the best of our information and according to the explanations given to us, the
remuneration paid by the Company to its directors during the year is in accordance with the
provisions of section 197 of the Act.

I. 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. the Company has disclosed the impact of pending litigations on its financial position in its
standalone Ind AS 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;

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

2. 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 "Annexure A" a statement on the
matters specified in paragraphs 3 and 4 of the Order

For S S R V & Associates
Chartered Accountants
Firm Reg. No.: 135901W

Sd/-

Rakesh Agarwal

Partner

Membership No: 129593
Place: Mumbai

Date: 30^th May, 2024
UDIN: 24129593BKAFCX1633

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Mar 31, 2015

We have audited the accompanying financial statements of Mayukh Dealtrade Limited, ("the Company"), which comprise the Balance Sheet as at March 31, 2015, the Statement of Profit and Loss, the Cash Flow Statement for the year ended, and a summary of the significant accounting policies and other explanatory information.

Management's Responsibility for the Standalone Financial Statements

The Company's 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 and presentation of these Financial Statements that give a true and fair view of the financial position, financial performance 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.

Auditor's Responsibility

Our responsibility is to express a reasonable opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules made there under.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act 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, 2015, and its profit and its cash flows for the year ended on that date.

Report on Other Legal and Regulatory Requirements

1. As required by Companies (Auditors Report) Order 2015 ('the order') issued by Central Government of India in terms of subsection (11) of section 143 of the Act, we enclose in the annexure a statement on the matters specified in paragraphs 3 & 4 of the said order to the extent applicable.

2. As required by section 143(3) of the Act, we report that:

a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books.

c) The Balance Sheet, Statement of Profit and Loss and 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 31st March, 2015 taken on record by the Board of Directors, none of the directors is disqualified as on 31st March, 2015 from being appointed as a director in terms of Section 164 (2) of the Act.

f) 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. The Company does not have any pending litigations which would impact its financial position.

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

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

Annexure to Auditors' Report

The Annexure referred to in our report to the members of Mayukh Dealtrade Limited (the Company') for the year ended on 2015. We report that:

(i) In respect of its fixed assets:

Based on our scrutiny of the Company's Book of Account and other records and according to the information and explanations received by us from the management, we are of the opinion that the question of commenting on maintenance of proper records of fixed assets, physical Verification of fixed assets and any substantial sale thereof does not arise since the company had no fixed assets as on 31st March, 2015 nor at any time during the Financial Period ended 31st March, 2015.

(ii) In respect of its inventories:

Physical verification of inventory has been conducted by the management at reasonable intervals as required under clause 3(ii).

(iii) The Company has not granted loans, secured or unsecured to companies, firms or other parties covered in the register maintained under section 189 of the Companies Act, 2013 and we are of the opinion that the term and condition of such loans are not prejudicial to the interests of the company, also reason able steps have been taken for the recovery/repayment of overdue of such loans.

(iv) In our opinion and according to the information and explanations given to us, there are adequate internal control systems commensurate with the size of the Company and nature of its business. During the course of our Audit, no major material weakness has been noticed in internal controls.

(v) In our opinion and according to information and explanations given to us, the Company has not accepted any deposits from the public and hence clause 4(v) of the said order is not applicable.

(vi) According to the information and explanations provided by the management, the Company is not engaged in production, processing, manufacturing or mining activities. Hence, the provisions of Section 148(1) of Company Act, 2013 do not apply to the Company. Hence, clause 4(vi) of the said order is not applicable.

(vii) According to the information and explanations given to us and on the basis of our examination of the records of the company, amount deducted/accrued in the books of account in respect of undisputed statutory dues including provident fund, income tax, sales tax, wealth tax, service tax, duty of customs, value added tax, cess and other material statutory dues have been regularly deposited during the year by the company with the appropriate authorities. As explained to us, the company did not have any dues on account of employee's state insurance and duty of excise.

According to the information and explanations given to us, no undisputed amounts payable in respect of provident fund, income tax, sales tax, wealth tax, service tax, duty of customs, value added tax, cess and other material statutory dues were in arrears as at 31st March,2015 for a period of more than six months from the date they became payable.

(viii) The Company does not have accumulated losses of more than 50% of its net worth. The Company has not incurred any cash losses during the financial year covered under audit.

(ix) The Company did not have any outstanding dues to Financial Institutions, Banks or Debenture holders during the year.

(x) In our opinion and according to the information and the explanations given to us, the Company has not given any guarantee for Loans taken by other banks or financial institutions, hence clause (x) of Para 4 of the Order is not applicable.

(xi) According to the records of the Company, the Company has not obtained any term loans. Hence comments under the clause are not called for.

(xii) Based on the audit procedures performed and informations and explanations given by the management, we report that no fraud on or by the Company has been noticed or reported during the course of our audit.

For A. Saraogi & Associates Chartered Accountants FRN: - 322993E

Place: Kolkata Date: 29th May 2015

Sd/-

Anneel Saraogi Partner Memership no.-057545

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Mar 31, 2014

We have audited the accompanying financial statements of Mayukh Commercial Limited, which comprise the Balance Sheet as at March 31, 2014 and the Statement of Profit and Loss for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for 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 Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956. This responsibility includes the design, implementation and maintenance of internal control 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.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2014; and

b) in the case of the Profit and Loss Account, of the profit for the year ended on March 31, 2014;

Report on Other Legal and Regulatory Requirements

1. As required by Companies (Auditors Report) Order 2003 issued by Central Government of India in terms of section 227 (4A) of the Companies Act, 1956, we enclose in the annexure a statement on the matters specified in paragraphs 4 & 5 of the said order to extent applicable.

1. As required by section 227(3) of the Act, we report that:

a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books

c) The Balance Sheet and Statement of Profit and Loss dealt with by this Report are in agreement with the books of account.

d) In our opinion, the Balance Sheet and Statement of Profit and Loss comply with the Accounting Standards referred to in subsection (3C) of section 211 of the Companies Act 1956;

e) On the basis of written representations received from the directors as on March 31, 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

Annexure to Auditors Report

i) The company is not having fixed assets and therefore provision of clause 4(i) is not applicable to company.

ii) The company is not having inventory and therefore provision of clause 4(ii) is not applicable to company.

iii) The company has not granted or taken any loans, secured or unsecured to/from companies, firms or other parties covered in the register maintained under section 301 of the Act and therefore provision of clause 4(ii) is not applicable to company.

iv) The company is not having fixed assets and inventories therefore provision of clause 4{iv) is not applicable to company.

v) In our opinion and according to information & explanations given to us, there are no such transactions that need to be entered into a register in pursuance of section 301 of the Act.

vi) In our opinion and according to information & explanation given to us the company has not accepted deposits from the public.

vii) In our opinion the company has an adequate internal audit system commensurate with its size and nature of its business.

viii) According to information & explanation given to us, the company is not required to maintain cost records as prescribed by the Central Government under clause (d) of sub-section (1) of section 209 of the Act.

ix) (a) According to information & explanation given to us the company is generally regular in depositing undisputed statutory dues including Income tax, and any other material statutory dues with the appropriate authorities.

(b) According to information & explanation given to us the company has no disputed dues of sales tax/income tax/custom iax/wealth tax/excise duty/cess.

x) The company does not have accumulated losses more than 50% of its networth. The company has not incurred cash losses during the financial year covered by audit.

xi) In our opinion and according to information & explanation given to us the company has no dues to financial institution or bank.

xii) According to information & explanation given to us, the company has not granted loans and advances on the basis of security by way of pledge of shares debenture and other documents.

xiii) According to information & explanation given to us, the provisions of nidhi / mutual benefit fund/societies is not applicable to company.

xiv) According to information & explanation given to us, the company is dealing or trading in shares, securities, debentures and other investments. The investments made by the company have been held by the company, in its own name.

xv) According to information & explanation given to us, the company has not given any guarantee for loans taken by others from bank or financial institutions.

xvi) According to information & explanation given to us, no term loans were obtained during the year.

xvii) According to information & explanation given to us and on overall examination of balance sheet no funds raised on short-term basis have been used for long-term investment.

xviii) According to information & explanation given to us the company has not made any preferential allotment of shares to parties and companies covered in the Register maintained under section 301 of the Act.

xix) According to information & explanation given to us no debentures issued during the year.

xx) According to information & explanation given to us no public issues have been made during the year.

xxi) According to information & explanation given to us no fraud on or by the company has been noticed or reported during the year.

For A, Saraogi & Associates Firm Registration Number: - 322993E Chartered Accountants Place: Kolkata Date: 20th May 2014 Anneel Saraogi Partner Membership no.-057545

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Mar 31, 2013

We have audited the accompanying financial statments of Mayukh commercial Limited, which companies the blance Sheet as at March 31 2013 and the statement of profit and Loss for the year then ended and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation of these financial statements that give a true and fair view of me financial position and financial performance of the company in accoruarce with the Accounting Standards referred to in sub-section (3C) of section 211 of the companies Act, 1956 This responsibility includes the design implementation and maintenance of internal control relevanta to the preparation and presentation of the financial statements that give a true and fair view and are fee from material misstatement whether dure to fraud or error

Auditor's Responsibility

Our responsibility is lo express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Stardards on Auditing issued by the institute of chartered Accounting of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain -reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing precedures to obtain audit evidence about the amouts and disclosures in the financial statements The procedures selected depend on the auditors segment including the assessment of the risks of materia misstatement of the financial statements whether due to fraud or error in making those risk assesments the auditor consider internal control -relevent to the company preparation and no fair presentation of the financial a statemens in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting polices used and the reasonableness of the accounting estimates made by management as we as evauating the overall presentation of the financial statements

we believe that the audit evidence we have obtained s sufficient and appropriate lo provide a basis or our audit opinon

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the financial statemens give the information required by the Act in the manner SO required and give e true and fair view n conformity with In the accounting principles generally accepted in India

a) in the case of line Balance Sheet, of the state of affairs of the Company as at March 31 2013; and

b) In the case of the profit and loss Account of the loss for the year ended on March 31 2013

Report on Other Legal and Regulatory Requirements

As require by Companies (Auditors Report) Order 2003 issued by Centre Government of India in terms of section 227 (4A) OF the companies Act 1956, we enclose in the annexeure a Statement on the matters specified in paragraphs 4 & 5 of the said order to extent applicable.

As required by section 227(3) of the Act. we report that

a) We have obtained all the information and explanations which to the best of our knowledge and belief Were necessary for the purpose of our audit

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination on of those books.

c) The Balance sheet and Statement of profit and Less dealt with by this Reped are in agreement with the books of account.

d) In our opinion, the Balance Sheet and statement of Protit and Loss comply with the Accounting Standards referred to in subsection (3C) or section 211 of the Companies Act955.

e) On the basis of written representations received from the directors as an March 31 2013.end taken on record by the Board or Directors more of the directed is disquaified as on March 31 2013 from being appointed as a director in terms of Clause (g) of sub-section (1)of section 274 of the Companies Act, 1956.

Annexure to auditors report

i) The company is not raving fixed assets and therefore provision of clause 4(i) is not applicable to company.

ii) The company is not having inventory and therefore provision of clause 4(ii) is not applicable to company

iii) The company has not granted or taken any loans. secured or unsecured to from companies frims or other panics covered in the register maintained under section 301 of the Act and therefore provision of clause 4(ii) is not applicable to company

iv) The company is not having fixed assets amd inventories therefore provision of clause 4(iv) is not applicable to company

v) In our opinion and according to information & explanations given to us, there are no such3 transactions that reed to be entered into a register in pursuance of section 301 of the Act,

vi) In cur opinion and according lo information & explanation given to us Ire company has rot accepted deposits from the public.

vii) In our opinion the company has an acequate internal audit system commensurate with its size and nature of its business.

viii) According to information & explanation given to us the company is not required to maintain cost uncords as prescribed by tha Central Government under clause (d) of sub-section(1) of sector 209 of the Act

ix) (a) According to information & explanation givan to us the company is generally regular depositing undisputed statutory dues including income tax, and any other material statutory dues with the appropriate authorities.

(b) According to information & explanation given to us the company has no disputed dues of sales tax/income tax/custom tax/wealth tax/-excise duty-cess

x) The company does not have accumulated losses more than 50% of its networth. The company has incurred cash losses during the financial year covered by audit.

xi) ln our opinion and according to information 4 explanation given lo us the company has no dues to financial institution or bank.

xii) According to information & explanation given to us, the company has not granted loans and advances on the basis of security by way of pledge of shares debenture and other documents

xiii) According to information & explanation given to us the provisions of nidhi / mutual benefit fund/ societies is not applicable to company

xiv) According to information & explanation an given to as the company is dealing or trading shares securities, debantures lures and ether investments The investments made by the company have been held by the company in its own name

xv) According to information & explanation given lo us the company has not given any guarantee for loans taken by others from bank of financial institutions

xvi) According to information & explanation given to us no term loans were obtained during the year.

xvii) According to infor,mation & explanation given to us and on overall examination of balance sheet no funds raised on shortterm basis have been used for long term investment.

xviii) Accoriding to information & explanation given to us the company has not mace any preferential allotment of shares to parties and companies covered in the Register maintaines under section 301 of the Act.

xix) According to information & explanation given to us no debentures issued during the year.

xx) According to information & explanation given to us no public issues have been made during the year.

xxi) Accrding to information & explanation on given to us no fraud an or by the company has been or reported during the year.

For A. Saraogi & Associates Firm Registration Number 322993E Chartered Accountants

Place: Kolkata

Cate: 30th May 2013

Anneel Saraogi Partner Membership no 057545

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Mar 31, 2012

1 We have audited the attached Balance Sheet of MAYUKH COMMERCIAL LIMITED as at 31.03:2012 signed by us under reference to this. report and tie relative Protit & Less Account 0! the Company tor he year ended 31/03/2012 which IS in agreement with the books of accounts Tinese Financial statements are the responsibility of the Company's management Our responsibility is to express an opinoin on these Financial statments based on out audit

2 We conducted our audit .n accordant: a with auditing standards generally accepted in India Those standares repuire thatwc plan one uc.-f.nrm the audil and oPIair roSEOrab e assurance abaci whether he Financial Statements nr... free et materia: misstatement An aud | incudes examining on n test basis, ev.dence supporting r.t:o amounts and d.se oau-es in the Financial Statement. An auciL alsa in; uces J33uss ng the accounting principles l.soc ord significant isL mates rniide by murtegament, as we ac uvaluol ng the overa.l financial staicmenl presentation 'We oei-.evu Irat cur = ucit provides re05bnab!e basis 'm our opinion

3. We report as follows

a We hava Obta ne;| si the mlcrmalion and exp.anuticns wheh ic the bust of am knowledge and belief, wc'a race saury for Ins purpose of our Audit;

b. In our cpinion proper Hooks of Accounts as required by Law hnva- been hcp-1 by the Company, so for us appears from our examination Cf the Bcoks:

c The Balance Snoot a no Profit i Less Account dealt vvtr py tha Report ara n agree-or I w L". ire Eoc'rs of Ar.pounls

d. n ouropiivur mu ^rof;l and Less Account a no Faience Sheet compy -.v |h the Accounting standards refmrcd to r Su-cl or V- ! ;C) of he Cn.rpanies Acl li'Sc.lo line extent applicable,

e. In our opinion none of the Directors are c uqualined from being appointed as Direcidr as se- clause (£) of sub-sccticn (11 of Section 274 cf the Companies Ad, 19b$;

4. In our coinicn anc to ihe pest cf am information and according to the cjtplana'.ons given 1o us. the Balance Sheet and 1be F'ciit £ Less Account rcac together will Metes thereon as required by the Companies Act, 1956 n the manner so required, give a true and fair view:

i) In the case of the Balance Sheet cf the State of affairs of the company as at 31/03/2012 and

ii) in the case of profit & loss Acccunt of the loss for the year ended 31/03/20122

5. As required by Companies (Auditors Report) Order 2003 issued by Centra Severnment of India in terms of section 227 (4A) of the Compan.es Act, 1955, we enclose in the annexure a statement or the matters specified d in paragraphs 4 & 5 of the said order to extent aoplicaole

Annexure to Auditors report:

i) The company is not having fixed assets ana therefore provision of cause 4(i) is net applicable to company

ii) The company is not having Inventory and therefore provision of cluse 4 (ii) is not applicable to company.

iii) The company has not granted or taken any loans secured or unsecured to from companies. firms or other partiesic0 covered in the register maintained under secure 301 of the Act 2nd therefore provision on ci clause 4(ii) is not a policeable to company

iv) The company is not having ng fixed assets and inveolories therefore provision of clause 4(iv) is not applicable to company

v) In our opinion and accord no to information & explanations given to us. there are no such transaction thal need to Pa entered into a register in pursuance of section 301 of tne ACt

vi In Our opion and according to informal on & explanation or given to us the company has not accepted deposits from the public.

vii) In our opinion me company nas an adequate internal audit system commensurate with its size and nature of its business

viii) According to information & exp anation given tok us, the company is not -required to -maintain cost records as prescribed by the Central Government under cause (d) of sub-section ( 1) a- section 205 of me Act

ix)(a) According lo inform alien & exol.snation given lo us the company is generally regular indeposing undisputed statutory cues including Income tax, ana any other material statutory dues With the op are or ate authorities

(b) According to information & explanation given to us the company has no disputed dues Of sales taxvinceme tix1':ustom tax wealth tax excise duty/cess.

x) The company dues not have accumulated losses more than 50% ci its networth. The company has incurred cash losses during the financial yeer covered by audit.

x) In our opinion one according to information & explanation given 10 us the company has no due s to financial institution or bank.

xii) Accord no lo information & explanation given la us, the company has -net granted loans *ud advances on fr.e he si a of Eecurily by way of pledge of snares debenture ?.nc -:iti- de* umcnto.

xiii) According lo nfermptic-n i. explanation g vun lo js. tit* p-evisors cl nidh V mul.jo honor: u..nd,'societies isnot appl pah'e Lo compary

x) According tc .nformation & explanation given 1 us, the company is dealing or trading r Sha-us, securities, debentures and other invesLme,-Is The investments made p>- me company have been field by the company, n its own name.

xi) According tc inFomiallon i. exp anahon given 1o US, the company has not given any guarantee for loans taien by 0mers Tcm paoit or financial insllfuLdns.

xii) According tc irrior-alien A exp an alien given tc js, no 1erni loans were ohta ned during the year

xvii) According tc informal on & explanation given to us and or overall examination of balance sheet no funds raised on shortterm basis have been used for long-term nvestmentCnt

xviii) According to information &. explanation give- to us the company hus not made any preferential allotment of shars to parties and companies covered in the register maintained under section 301 of the Act

xix) According to information 5. explanation given to us no debentures issued during the year

xx) According to information & explanation given to us no pubic issues have been made during the year

Xxi) According tc Informaticn & explanation given to us no fraud on or by the company has been noticed cr reported curing the year

For A. saragogi & Associates Firm Registration Number: - 32Z993E Charteres Accountants Place. Kolkata Date: 30th May 2012 Anneel Saragol Partner Membership no.-U57543

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Mar 31, 2011

1 We have audited the attached Balance Sheer of MAYUKH COMMERCIAL LIMITED ns et 31/03/2011 Signed by ns under reference lo Ibis rep-on and the rclalfve Profit & Less Account of the Company for the ye hr ended 31/03/2011 which is in ag reenie the with Lne bocks of account. These Financial Statements ere he responsibility of the Company's management. Our responsibility is 10 express 30 opinion cr, these Financial Statements based or our audit

2 We conducted our audit n accordance with auditing standards generally accepted In ncio. Those standards rccuire that we p an anti perform the audit and ootain reasonable assurance about Whether the Financial 5 Lai aments ore free of material mis statement An audit induces examining, on a least basis, evidence supporting the amounts and disclosures jr. the Fin anc hi Statement. An audit also includes hSSuusing the account ny price oles used and sigili'icant estlmales made by management, as well as evaluating he overall finansial statement presentation. We believe Inal our audit provides leasortatle basis for cur c-oiricn

3. Wb report as follows:

a We have ave obtained al re nformatlcn and explanations which to the best tr.cwlecgo and belief wur0 nesessary for the purposc of cur A juit,

B. Ir. cjr coimen oroper Books of Accounts os required oy Law have been Kept by the Company, so far as appears from ou' exarn nation cf the Books;

c. "ne Balance Sheet and Profit Less Acccanl debit with by fhe Repaid are n ay moment with the Books of Accounts;

D. In cur opinion rhe Fm'il end Loss Account and Balance Sheet Comply with he Accounting standards refer-ou to in Section 5V .;3C;i of -the Companies Act 1956 the extent applicant.

e. in our opinion none of the Directors aro disqualified from being appointed as director as per clause (c) or" sub-section (1) or Section 27-t of rhe Companies Act, 195b;

4. In Our opinion end to Lnc oust of our informal or and according 10 ine uxplanel nns given to us rhe Balance Sheet and he Profit A I css Account rend together with Metes LnGrecn as recuirofi by the Companies Art 1955 n Lnc manner so require. give a true and far View

i) in the case of the Balance Sheel of the Stale of affairs of the company as at 31/03/2011 and

ii) in the ease cf Front & Loss Account, of the less for me vear ended 31/03/2011.

As required by Companies (Auditors Report) order 2003 issued by Central Government of India n isr.ms of section 227 (-:A) or the Cornpan es Act, 1953 we enclose in the annex are a alsturnam matrers parageap f or tfe said ore or to exte.nl applicable

Annexure to Auditors Report

l) The compary is not having fixed assets and there provision of clause 4(1) i= not uop'icaole it company

i) The comDtny is nd having inventory and therefore prov-S or of tiavse is not applicable to company.

iij The company has not grantee or t any loons, secured or unsocured " companies, rims cr other parties covered n toe register maintained unde- E-achd 301 of me Ad and 1'nereforc provision ut clause is not up-insole to company

V- The company is. not having fxed assets and Inventories therefore prevision of clause 4 (iv) 1 applica ole tc company

vI In Otr op nion onu according to Information ft explanations given tc us, there arc no such transactions that need lo Oc entered into a register n pursuance a: section 301 cf the Act

viI our opinion and according to information & explanation given to us the company has not accuotec depcs la fro" the pc bio

viii In our cpinici the company has an adequate interim audit system commensurate with its nature of its business

xi According'tc information 5 explanation given fo us me company is not required ta mainta n cost iCccrds as pro scribed hy the Central Government unpur clause (D) of sub-section . Of sort 209

x) (a) ! According to information & ft explanation given tc us me company is generally regular n deposing ' statutory cues including Income tax and any clher mnleiiu; statutory dues with the appropriate autherised

xi Acccrd ng te information ft explanation given tc us lino company has no disputed duos uf sales taxi'inooma tn tfee sLom 1 SKAvea Ih tawaxcise duty/cess,

xii The company coca int have accumulated losses mere than 5056 of Its netvvorh Thecompany has ncu'rcd caslt losses during tne financial year severed by audit

xiii our opinion on ana according lo informal on ft expiunatien giver, to us the company has nn duos lo fnancial institution or bank

xiv According to information ft oxelanat on given lo us, the company has riot grantee leans and advances on the cue s of security by way o1 pledge cf shares debenture and ether cucu merits.

x ii) According lo ir forma bun ft exple nation given to us. Lie provisions of not applicable tc company

xiv) According lo Information ft expianal.ar given to us the company is ceding C' tracing in shares securities, debentures and clher invertmenls. The investments made by "yhe company have omen helc by the com oar y, in is own name.

xv) According to information ft explanation given tc us, the company has not giver any gurantee for loans taken by others from than or nstitufion;

xvi; Accounting Lo information or ft explanat on given to us, rro term loans were obtained during the year

xvii) According to information fi explanation given to us and or: overal examination cf balance sheet rn funds raised on short-term oasis have been used for long-term investrr.enl

xviii) According to information a explanation given lo us the company has not made any. preferential allotment or shares to paries and companies covered in me Register maintained under secton 201 of the Act

xix) Accordng to information & ewxplanation given to us no debentures issued during the yeui

XXI According to information & eexplanatoin given to US no public issues have been mede during. the year

xx) According lo info unction &. explsnal an giver to us no given on or by ine company has Dear noticec oi leporteo during he year

For A. Saraup & Associates Firm Registeration Number: 322593E Chatered account

place: kolkata Date: 30th may 2011

Auticel Saraafti Partner membership no 057454