1. We have audited the accompanying Standalone
Financial Statements of Aurionpro Solutions
Limited ("the Company"), which comprise the
Standalone Balance Sheet as at 31^st March 2025
and the Standalone Statement of Profit and
Loss (including Other Comprehensive Income),
the Standalone Statement of Changes in Equity
and the Standalone Statement of Cash Flows
for the year ended on that date, and notes to
the Standalone Financial Statements, including
a summary of material accounting policy
information and other explanatory notes for the
year ended on that date (hereinafter referred to
as "the Standalone Financial Statements")

I n 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 as amended ("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, 2025 and its profit and Other
Comprehensive Income, Changes in Equity and
its Cash Flows for the year ended on that date.

Basis for Opinion

2. We conducted our audit of the Standalone
Financial Statements in accordance with the
Standards on Auditing ('SAs') specified under
section 143(10) of the Act. Our responsibilities
under those SAs 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 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 we have
obtained is sufficient and appropriate to provide
a basis for our audit opinion on the Standalone
Financial Statements.

Key Audit Matters

3. Key audit matters ('KAM') are those matters
that, in our professional judgement, were of
most significance in our audit of the Standalone
Financial Statements of the current year. 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 KAM to be
communicated in our report.

We have fulfilled the responsibilities described
in the 'Auditors' Responsibilities for the Audit of
the Standalone Financial Statements' section
of our report, including in relation to these
matters. Accordingly, our audit included the
performance of procedures designed to respond
to our assessment of the risks of material
misstatement of the Standalone Financial
Statements. The results of our audit procedures,
including the procedures performed to address
the matters below, provide the basis for our
audit opinion on the accompanying Standalone
Financial Statements.

Information Other than the Standalone Financial

Statements and Auditor's Report Thereon

4. The Company's Management and the Board
of Directors are responsible for the other
information. The other information comprises the
information included in the Company's annual
report but does not include the Standalone
Financial Statements and our auditors' report
thereon. The Other Information is expected to
be made available to us after the date of this
auditor's report.

Our opinion on the Standalone Financial
Statements does not cover the other information
and we do not express any form of assurance
conclusion thereon.

5. I n connection with our audit of the Standalone
Financial Statements, our responsibility is to read
the other information identified above when it
becomes available and, in doing so, consider
whether the other information is materially
inconsistent with the Standalone 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.

When we read the Annual Report, if we conclude
that there is a material misstatement therein, we
are required to communicate the matter to those
charged with governance and take appropriate
action as applicable under the relevant laws
and regulations.

Management's Responsibilities for the Standalone

Financial Statements

6. The Company's management and Board of
Directors are responsible for the matters stated
in section 134(5) of the Act with respect to the
preparation of these Standalone Financial
Statements, in terms of the requirements of the
Act, 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 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 Standalone Financial
Statements that give a true and fair view and are
free from material misstatement, whether due to
fraud or error.

7. In preparing the Standalone Financial Statements,
the management and Board of Directors are
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 Board of Directors either intends to
liquidate the Company or to cease operations, or
has no realistic alternative but to do so.

The Board of Directors is also responsible
for overseeing the company's financial
reporting process.

Auditor's Responsibilities for the Audit of the

Standalone Financial Statements

8. 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:

Ý 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.

Ý 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 with reference to financial
statements in place and the operating
effectiveness of such controls.

Ý Evaluate the appropriateness of accounting
policies used and the reasonableness
of accounting estimates and related
disclosures made by management and the
Board of Directors.

Ý Oonclude 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 auditors' 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.

Ý 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 identifiedmisstatements
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 auditors'
report unless law or regulation precludes public
disclosure about the matter or when, in extremely
rare circumstances, we determine that a matter
should not be communicated in our report
because the adverse consequences of doing so
would reasonably be expected to outweigh the
public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

9. 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 Act, we give in
the "Annexure A" a statement on the matters
specified in paragraphs 3 and 4 of the Order, to
the extent applicable.

10. As required by Section 143(3) of the Act, based on
our audit 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 Standalone Balance Sheet, the
Standalone Statement of Profit and Loss
(including Other Comprehensive Income),
the Standalone Statement of Changes in
Equity and the Standalone Statement of
Cash Flows 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 notified under Section 133 of the Act read
with the Companies (Indian Accounting
Standards) Rules, 2015 as amended;

e) On the basis of the written representations
received from the directors as on 31^st March,
2025 taken on record by the Board of Directors,
none of the directors is disqualified as on
31^st 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 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 existence of
internal financial control with reference to
Standalone Financial Statements and its
operating effectiveness on the company.

g) In our opinion and tothe best of our information
and according to the explanations given to
us, the company has paid no remuneration
to its directors during the year. Accordingly
reporting under the provisions of section 197
of the Act not applicable.

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, as amended, 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 the Standalone Financial
Statement as at 31^st March, 2025 (Refer
note 35 to the Standalone Financial
Statements).

ii. The Company has recognised the
expected credit loss on the loans as
per the requirements of the Ind AS 109
'Financial Instruments. As represented to
us the Company did not have any other

long-term contracts including derivative
contracts for which there were any
material foreseeable losses.

iii. There has been no delay in transferring
amounts, required to be transferred by
the Company to the Investors Education
and Protection Fund.

iv. a) The Management has represented

that, to the best of their knowledge
and belief, as disclosed in note no.
49 (viii) to the Standalone Financial
Statements, no funds (which
are material either individually
or in aggregate), other than in
normal course of business, 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 entity ("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;

b) The Management has represented
that, to the best of their knowledge
and belief, as disclosed in note no.
49 (ix) to the standalone financial
statements, no funds (which are
material either individually or in
aggregate), other than in normal
course of business, have been
received by the Company from any
person(s) or entity(ies), including
foreign entity ("Funding Parties"),
with the understanding, whether
recorded in writing or otherwise,
that the Company shall, whether,
directly or 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;

vi. Based on our examination which
included test checks, the company
has used an accounting software for
maintaining its books of account which
have a feature of recording audit trail
(edit log) facility and the same was
operational throughout the year for
all relevant transactions recorded in
the software.

Further, during the course of our
audit, based on our examination
and representation made by the
management, we did not come across
any instance of audit trail feature being
tampered with.

Additionally, it has been observed that
the Company has preserved the audit
trail records in accordance with the
statutory requirements prescribed for
record retention.

For C K S P AND CO LLP

Chartered Accountants
Firm Reg. No. 131228W/W100044

Debmalya Maitra

Partner
M. No. 053897
UDIN: 25053897BMMKFX6106

Place : Navi Mumbai
Date : 13/05/2025