j) Provisions, contingent assets and contingent liabilities

Provisions are recognized only when there is a present obligation, as a result of past events, and when a reliable estimate
of the amount of obligation can be made at the reporting date. These estimates are reviewed at each reporting date and
adjusted to reflect the current best estimates. Provisions are discounted to their present values, where the time value of
money is material.

Contingent liability is disclosed for:

a) Possible obligations which will be confirmed only by future events not wholly within the control of the Company or

b) Present obligations arising from past events where it is not probable that an outflow of resources will be required to
settle the obligation or a reliable estimate of the amount of the obligation cannot be made.

k) Financial instruments

Initial recognition and measurement

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of
the financial instrument and are measured initially at fair value adjusted for transaction costs. However, trade receivables
that do not contain a significant financing component are measured at transaction price. Subsequent measurement of
financial assets and financial liabilities is described below.

i. Financial assets carried at amortised cost - a financial asset is measured at the amortised cost if both the following
conditions are met:

a) The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows,
and

b) Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and
interest (SPPI) on the principal amount outstanding.

After initial measurement, such financial assets are subsequently measured at amortised cost using the effective
interest rate (EIR) method.

ii. Investments in equity instruments - Investments in equity instruments which are held for trading are classified as at
fair value through profit or loss (FVTPL). For all other equity instruments, the Company makes an irrevocable choice
upon initial recognition, on an instrument by instrument basis, to classify the same either as at fair value through other
comprehensive income (FVOCI) or fair value through profit or loss (FVTPL). Amounts presented in other comprehensive
income are not subsequently transferred to profit or loss. However, the Company transfers the cumulative gain or loss
within equity. Dividends on such investments are recognised in profit or loss unless the dividend clearly represents a
recovery of part of the cost of the investment.

iii. Investments in mutual funds - Investments in mutual funds are measured at fair value through profit and loss (FVTPL).

The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing
the asset or liability, assuming that market participants act in their economic best interest. A fair value measurement of
a nonfinancial asset takes into account a market participant's ability to generate economic benefits by using the asset
in its highest and best use or by selling it to another market participant that would use the asset in its highest and best
use.

In order to show how fair values have been derived, financial instruments are classified based on a hierarchy of valuation
techniques, as summarised below:

Level 1 financial instruments: Those where the inputs used in the valuation are unadjusted quoted prices from active
markets for identical assets or liabilities that the Company has access to at the measurement date. The Company
considers markets as active only if there are sufficient trading activities with regards to the volume and liquidity of the
identical assets or liabilities and when there are binding and exercisable price quotes available on the balance sheet
date.

Level 2 financial instruments: Those where the inputs that are used for valuation and are significant, are derived from
directly or indirectly observable market data available over the entire period of the instrument's life.

Level 3 financial instruments: Those that include one or more unobservable input that is significant to the measurement
as whole. Based on the Company's business model for managing the investments, the Company has classified its
investments and securities for trade at FVTPL. Financial liabilities are carried at amortised cost using the effective interest
rate method. For trade and other payables the carrying amount approximates the fair value due to short maturity of
these instruments.

De-recognition of financial assets

Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or
when the financial asset and substantially all the risks and rewards are transferred. Further, if the Company has not
retained control, it shall also derecognise the financial asset and recognise separately as assets or liabilities any rights
and obligations created or retained in the transfer.

Subsequent to initial recognition, all financial liabilities are measured at amortised cost using the effective interest
method.

De-recognition of financial liabilities

A financial liability is de-recognised when the obligation under the liability is discharged or cancelled or expires. When
an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms
of an existing liability are substantially modified, such an exchange or modification is treated as the de-recognition of the
original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognised in
the statement of profit and loss.

Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount is reported in the balance sheet if there is a
currently enforceable legal right to offset the recognised amounts and there is an intention to settle on a net basis, to
realise the assets and settle the liabilities simultaneously.

l) Impairment of financial assets

In accordance with Ind AS 109, the Company applies expected credit loss (ECL) model for measurement and recognition
of impairment loss for financial assets. The Company factors historical trends and forward looking information to assess
expected credit losses associated with its assets and impairment methodology applied depends on whether there has been
a significant increase in credit risk.

Trade receivables

In respect of trade receivables, the Company applies the simplified approach of Ind AS 109, which requires measurement of
loss allowance at an amount equal to lifetime expected credit losses. Lifetime expected credit losses are the expected credit
losses that result from all possible default events over the expected life of a financial instrument.

Other financial assets

In respect of its other financial assets, the Company assesses if the credit risk on those financial assets has increased
significantly since initial recognition. If the credit risk has not increased significantly since initial recognition, the Company
measures the loss allowance at an amount equal to 12-month expected credit losses, else at an amount equal to the lifetime
expected credit losses. The Company assumes that the credit risk on a financial asset has not increased significantly since
initial recognition, if the financial asset is determined to have low credit risk at the balance sheet date.

Write-offs

Financial assets are written off either partially or in their entirety to the extent that there is no realistic prospect of recovery.
Any subsequent recoveries are credited to impairment on financial instrument in the statement of profit and loss.

m) Earnings per share

Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders (after
deducting attributable taxes) by the weighted average number of equity shares outstanding during the period. The weighted
average number of equity shares outstanding during the period is adjusted for events including a bonus issue. Partly paid-up
equity shares are treated as a fraction of an equity share to the extent they are entitled to participate in dividend relative
to a fully paid-up equity share during the reporting period. Compulsory convertible debentures are treated as equivalent of
equity share for the purpose of basic earnings per equity share. Treasury shares are adjusted for computation of weighted
average equity shares.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity
shareholders and the weighted average number of shares outstanding during the period are adjusted for the effects of all
dilutive potential equity shares.

n) Segment reporting

The Company identifies segment basis the internal organization and management structure. The operating segments are
the segments for which separate financial information is available and for which operating profit/loss amounts are regularly
reviewed by the CODM ('chief operating decision maker') in deciding how to allocate resources and in assessing performance.

o) Foreign currency

Functional and presentation currency

Items included in the standalone financial statement of the Company are measured using the currency of the primary
economic environment in which the entity operates ('the functional currency'). The standalone financial statements have
been prepared and presented in Indian Rupees (INR), which is the Company's functional and presentation currency.

Transactions and balances

Foreign currency transactions are recorded in the functional currency, by applying to the exchange rate between the
functional currency and the foreign currency at the date of the transaction. Foreign currency monetary items outstanding at
the balance sheet date are converted to functional currency using the closing rate. Non-monetary items denominated in a
foreign currency which are carried at historical cost are reported using the exchange rate at the date of the transaction.

Exchange differences arising on monetary items on settlement, or restatement as at reporting date, at rates different from
those at which they were initially recorded, are recognized in the statement of profit and loss in the year in which they arise.

p) Treasury shares

The Company had created "Udaan Employee Welfare Trust" ("Udaan - EWT") ('Trust') for the implementation of schemes
namely employees stock options plans, employees stock purchase plan and stock appreciation rights plan. The Company
treats UEWT as its extension and the Company's own shares held by UEWT are treated as treasury shares. Treasury shares
are presented as a deduction from other equity. The original cost of treasury shares and the proceeds of any subsequent sale
are presented as movements in equity.

q) Dividend

Provision is made for the amount of any dividend declared on or before the end of the reporting period but not distributed
at the end of the reporting period, being appropriately authorised and no longer at the discretion of the Company. The final
dividend on shares is recorded as a liability on the date of approval by the shareholders, and interim dividends are recorded
as a liability on the date of declaration by the Company's Board of Directors.

r) Recent Accounting Pronouncements

Ministry of Corporate Affairs ("MCA") notifies new standards or amendments to the existing standards under Companies
(Indian Accounting Standards) Rules as issued from time to time. For the year ended March 31, 2025, MCA has not notified
any new standards or amendments to the existing standards applicable to the Company.

Nature and purpose of other reserve
Capital redemption reserve

The same had been created in accordance with provision of the Act on account of redemption of preference shares and buy-back of
equity shares.

Securities premium

Securities premium represents premium received on issue of shares. The amount is utilised in accordance with the provisions of the Act.
General reserve

Under the erstwhile Companies Act, 1956, a general reserve was created through an annual transfer of net profit at a specified
percentage in accordance with applicable regulations. Consequent to the introduction of the Companies Act, 2013, the requirement
to mandatory transfer a specified percentage of net profit to general reserve has been withdrawn.

Share options outstanding account

The reserve is used to recognise the fair value of the options issued to employees of the Company and its subsidiary companies under
Company's various employee stock option plans.

Retained earnings

Retained earnings represents surplus / accumulated earning of the Company and are available for distribution to shareholders.
Treasury shares

This reserve represents Company's own equity shares held by the Udaan Employee Welfare Trust (formerly Indiabulls Ventures
Limited - Employees Welfare Trust) which is created under Dhani Services Limited - Employee Stock Benefit Scheme 2019 (ESBS
2019) (formerly Indiabulls Ventures Limited - Employee Stock Benefit Scheme 2019), Dhani Services Limited - Employee Stock Benefit
Scheme 2020 (ESBS 2020) (formerly Indiabulls Ventures Limited - Employee Stock Benefit Scheme 2020) and Dhani Services Limited -
Employee Stock Benefit Scheme 2021 (ESBS 2021). Treasury shares are acquired for the purpose of issuing equity shares to employees
under Company's ESBS 2019, ESBS 2020 and ESBS 2021.

Money received against Share Warrants

Share warrants are an option issued by the Company that gives the warrant holder a right to subscribe equity shares at a pre
determined price on or after a pre determined time period. [Refer Note: 22(x)]

Disclosure in respect of Indian Accounting Standard - 33 'Earnings Per Share' :

The basic earnings per equity share is computed by dividing the net profit attributable to equity shareholders for the year by the
weighted average number of equity shares outstanding during the reporting year. Partly paid-up equity shares are treated as a
fraction of an equity share to the extent they are entitled to participate in dividend relative to a fully paid-up equity share during
the reporting period. Compulsory convertible debentures are treated as equivalent of equity share for the purpose of basic earnings
per equity share. Treasury shares are adjusted for computation of weighted average equity shares. Diluted earnings per equity
share is computed by considering the weighted average number of equity shares and also the weighted average number of equity
shares that could have been issued on the conversion of all dilutive potential equity shares. The dilutive potential equity shares are
adjusted for the proceeds receivable, had the shares been actually issued at fair value.

Dilutive potential equity shares are deemed converted as of the beginning of the year, unless they have been issued at a later date.
The number of equity shares and potential dilutive equity shares are adjusted for the potential dilutive effect of employee stock
option plan and warrants as appropriate.

The Company's operations and business activities fall within a single business segment of financing and making strategic investments
and as such no separate information is required to be furnished in terms of Ind-AS 108, Operating Segments. Further, the Company is
operating in India which is considered as a single geographical segment.

Note - 40 Employee benefits

Disclosures as required under Indian Accounting Standard (Ind AS) - 19 on Employee Benefit are as under :

Defined contribution plans
Provident fund

The Company pays fixed contribution to provident fund at predetermined rates to a registered provident fund administered by
the Government of India, which invests the funds in permitted securities. Both the Company and employees make predetermined
contributions to the Provident Fund. The contributions are normally based on a certain proportion of the employee's salary. During
the year, the Company has recognized the following amounts in the Statement of Profit and Loss in respect of defined contribution
plans and included in "Employee benefits expense".

Other long-term employee benefits

The Company provides for compensated absences to its employees. The employees can carry-forward a portion of the unutilised
accrued compensated absences and utilise it in future service periods or receive cash compensation on termination of employment.
Since the compensated absences do not fall due wholly within twelve months after the end of the period in which the employees
render the related service and are also not expected to be utilized wholly within twelve months after the end of such period, the
benefit is classified as a long-term employee benefit. The Company records an obligation for such compensated absences in the
period in which the employee renders the services that increase this entitlement. The liability is unfunded and is recognized on the
basis of actuarial valuation. Expense of R 15.03 lakh (Previous year: R 9.20 lakh) for the year have been recorded on the basis of
actuarial valuation at the year end and debited to the statement of profit and loss.

Note - 41 Corporate Social Responsibility

In accordance with the provisions of section 135 of the Companies Act 2013, the Board of Directors of the Company had constituted
a Corporate Social Responsibility (CSR) Committee. In terms with the provisions of the said Act, the Company was to spend a sum of
R 41.39 lakh (Previous year R 17.90 lakh) towards CSR activities during the year ended 31 March 2025. The details of amount actually
spent by the Company are:

Contribution towards donation/corpus fund paid to Mata Krishnawanti Memorial Educational Society (REGD)

** The unspent amount of CSR expenses has been deposited in a separate bank account no. 1727010000000130 , Account Name:
AMAR CHARITABLE TRUST-DSRLCSR-FY-24-25 held with Utkarsh Small Finance Bank, Shivalaya Building, 100 Feet Road, Dayal Bagh,
Agra, Uttar Pradesh-282005 before the expiry of thirty days from the end of the financial year.

Note - 42

Based on its asset-income pattern as at and for the year ended March 31, 2024, the Company meets the principal business test criteria
as per RBI press release dated April 8, 1999, for classification as a Non-Banking Financial Company (NBFC). The Company held more
than 50% of its total assets in the form of investments in shares of its Group Companies and loans to such Group Companies and the
Company has not accessed any public funds. Accordingly, the Company qualifies as an "Unregistered Core Investment Company"
(CIC') in terms of "Master Direction — Core Investment Companies (Reserve Bank) Directions, 2016". Consequently, the Company is
eligible to carry on business activities permissible to CIC, without obtaining registration from Reserve Bank of India under section 45-
1A of the Reserve Bank of India, Act, 1934. Accordingly, the standalone financial statements have been prepared and presented in the
format prescribed in Division III of Schedule III to the Companies Act, 2013.

This Scheme is implemented through the Trust in accordance with the SBEB Regulations. The Trust, in compliance with the
"SBEB Regulations", is authorised to purchase upto an aggregate of 10,500,000 (One Crore Five lakh) fully paid-up equity shares,
being not more than 2% (Two percent) of the fully paid-up equity share capital of the Company as on the date of approval of
shareholders, from the secondary market. The Company has appropriated 10,400,000 fully paid up equity shares of the Company
purchased by the Trust under the Scheme. The Company has not granted any options/ SARs under the said Scheme as at 31
March 2025 (31 March 2024: Nil).

(iv) Dhani Services Limited - Employee Stock Benefit Scheme 2020 ("Scheme") ("DSL-ESBS 2020").

This Scheme has been adopted and approved pursuant to: (a) a resolution of the Board of Directors of the Company at its
meeting held on 23 January 2020; and (b) a special resolution of the shareholders of the Company passed through postal ballot
on 20 March 2020, result of which were declared on 21 March 2020.

This Scheme comprises:

a. Dhani Services Limited Employees Stock Option Plan 2020 ("ESOP Plan 2020")

b. Dhani Services Limited Employees Stock Purchase Plan 2020 ("ESP Plan 2020")

c. Dhani Services Limited Stock Appreciation Rights Plan 2020 ("SARs Plan 2020")

This Scheme is implemented through the Trust in accordance with the SBEB Regulations. d. The Trust, in compliance with the
"SBEB Regulations", is authorised to purchase upto an aggregate of 9,300,000 (Ninety Three lakh) fully paid-up equity shares,
being not more than 2% (Two percent) of the fully paid-up equity share capital of the Company as on the date of approval of
shareholders, from the secondary market. The Company has appropriated 93,00,000 fully paid up equity shares of the Company
purchased by the Trust under the Scheme. The Company has not granted any options/ SARs under the said Scheme as at 31
March 2025 (31 March 2024: Nil).

(v) Dhani Services Limited - Employee Stock Benefit Scheme 2021 ("Scheme") ("DSL-ESBS 2021").

This Scheme has been adopted and approved pursuant to: (a) a resolution of the Board of Directors of the Company at its
meeting held on 06 March 2021; and (b) a special resolution of the shareholders of the Company passed through postal ballot on
15 April 2021, result of which were declared on 16 April 2021.

This Scheme comprises:

a. Dhani Services Limited Employees Stock Option Plan 2021 ("ESOP Plan 2021")

b. Dhani Services Limited Employees Stock Purchase Plan 2021 ("ESP Plan 2021")

c. Dhani Services Limited Stock Appreciation Rights Plan 2021 ("SARs Plan 2021")

This Scheme is implemented through the Trust in accordance with the SBEB Regulations. The Trust, in compliance with the
"SBEB Regulations", is authorised to purchase upto an aggregate of 1,05,00,000 (One Crore Five lakh) fully paid-up equity shares,
being not more than 2% (Two percent) of the fully paid-up equity share capital of the Company as on the date of approval of
shareholders, from the secondary market. The Company has not granted any options/ SARs under the said Scheme as at 31
March 2025 (31 March 2024: Nil).

(vi) Dhani Services Limited - Employee Stock Benefit Scheme 2022 ("Scheme") ("DSL-ESBS 2022").

This Scheme has been adopted and approved pursuant to: (a) a resolution of the Board of Directors of the Company at its
meeting held on August 12, 2022; and (b) a special resolution of the shareholders of the Company at their annual general
meeting held on September 29, 2022 for an aggregate of 3,00,00,000 (Three Crore) employee stock options, convertible into
equivalent number of fully paid-up equity shares of face value Rs. 2 each of the Company ("ESOPs") in the manner as specified
under SBEB Regulations. No ESOPs have been granted under this Scheme.

B Fair values hierarchy

Financial assets and financial liabilities are measured at fair value in the financial statements and are grouped into three Levels
of a fair value hierarchy. The three Levels are defined based on the observability of significant inputs to the measurement, as
follows:

The categories used are as follows:

Level 1: Quoted prices (unadjusted) for identical instruments in an active market;

Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 inputs; and
Level 3: Inputs which are not based on observable market data (unobservable inputs).

The management assessed that fair values of cash and cash equivalents, other bank balances ,trade receivables, loans, trade payables,
other payables and other financial liabilities approximate their respective carrying amounts, largely due to the short-term maturities of
these instruments. The following methods and assumptions were used to estimate the fair values for other assets and liabilities:

(i) The fair values of the Company's fixed interest bearing security deposits, loan notes and escrow account are determined by
applying discounted cash flows ('DCF') method, using discount rate that reflects the issuer's borrowing rate as at the end of
the reporting period.

(ii) The fair values of the Company's fixed rate interest-bearing debt securities and borrowings are determined by applying
discounted cash flows ('DCF') method, using discount rate that reflects the issuer's borrowing rate as at the end of the
reporting period. For variable rate interest-bearing debt securities and borrowings carrying value represent best estimate of
their fair value as these are subject to changes in underlying interest rate indices as and when the changes happen.

Financial risk management

i) Risk Management

The Company's activities expose it to market risk, liquidity risk and credit risk. The Company's board of directors has overall
responsibility for the establishment and oversight of the Company risk management framework. The Company's risk are managed
by a treasury department under policies approved by the board of directors. The board of directors provides written principles
for overall risk management. This note explains the sources of risk which the entity is exposed to and how the entity manages the
risk and the related impact in the financial statements.

In order to avoid excessive concentrations of risk, the Company's policies and procedures include specific guidelines to focus on
maintaining a diversified portfolio. Identified concentrations of credit risks are controlled and managed accordingly.

A) Credit risk

Credit Risk arises from the potential that an obligor is either unwilling to perform on an obligation or its ability to perform such
obligation is impaired resulting in economic loss to the company. The Company's exposure to credit risk is influenced mainly by
cash and cash equivalents, other bank balances, investments, loans, trade receivables and other financial assets. The Company
continuously monitors defaults of customers and other counterparties and incorporates this information into its credit risk
controls.

a) Credit risk management

Based on business environment in which the Company operates, a default on a financial asset is considered when the
counter party fails to make payments within the agreed time period as per contract. The Company assesses and manages
credit risk based on internal credit rating system. Internal credit rating is performed for each class of financial instruments
with different characteristics. The Company assigns the following credit ratings to each class of financial assets based on the
assumptions, inputs and factors specific to the class of financial assets.

(i) Low credit risk

(ii) Moderate credit risk

(iii) High credit risk

Note - 49
Benami Property

No proceedings have been initiated or are pending against the Company for holding any benami property under the Benami
Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder.

Note - 50

Guarantee, security or the like on behalf of the Ultimate Beneficiaries

(i) The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or
kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether
recorded in writing or otherwise) that the Intermediary:

(a) 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

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(ii) The Company has not received any fund from any person(s) or entity(is), including foreign entities (Funding Party) with the
understanding (whether recorded in writing or otherwise) that the Company shall:

(a) 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

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

The Company does not have any charges or satisfaction of charges which is yet to be registered with Registrar of Companies (ROC)
beyond the statutory period.

Note - 53

The Company has implemented accounting software to manage its books of account, incorporating an audit trail (edit log) feature.
This feature is consistently utilized throughout the year for all transactions recorded in the software, database level and backup is
taken periodically of these transactions. Additionally, measures are in place to establish necessary controls aimed at preventing or
identifying any tampering with the audit trail feature.

Note - 54

In line with the long term business objectives of the Company to streamline the operations of the Company and /or its identified
subsidiaries and to provide synergy of consolidated business operations and management and to have a simplified and streamlined
holding structure, during the FY 2023-24, the Board of Directors of the Company, subject to all applicable statutory and regulatory
approvals, had approved a composite Scheme of Arrangement inter-alia involving Amalgamation of the Company along with its
certain subsidiary companies with and into Yaari Digital Integrated Services Limited (the "Scheme"). The Competition Commission of
India has approved the Scheme under section 31(1) of the Competition Act, 2002. The Company had received No Observation Letters
from BSE Limited and National Stock Exchange of India Limited on March 01, 2024 and March 04, 2024, respectively. The First Motion
Application was filed with National Company Law Tribunal, Chandigarh Bench on April 10, 2024. NCLT vide its order dated January 29,
2025, has approved first motion application of the Scheme. In Compliance with NCLT Order dated January 29, 2025, meeting of Equity
Shareholders of Dhani Services Limited, Yaari Digital Integrated Services Limited and Indiabulls Enterprises Limited and meeting of
Unsecured Creditors of Indiabulls Enterprises Limited were convened on March 29, 2025. Wherein the shareholders and unsecured
creditors have passed the resolutions with requisite majority approving the Scheme. Thereafter, NCLT appointed Chairperson filed its
consolidated report on these meetings on April 01, 2025 to Hon'ble NCLT, Chandigarh Bench. Further, the Second Motion Petition was
filed with the Hon'ble NCLT, Chandigarh Bench on April 07, 2025.

Note - 55

In accordance with applicable Ind AS and generally accepted accounting principles, the Company treats the Udaan Employee Welfare
Trust as a part/unit/ branch of the Company itself. Accordingly, its accounts are merged with the Standalone Financial Statements of
the Company as if the Company is itself administering the ESOP Scheme. Financial information pertaining to the Udaan Employee
Welfare Trust, which are incorporated /merged with the standalone financial statements of the Company are summarised below:

Previous year's figures have been regrouped / reclassified and rearranged wherever necessary to correspond with the current year's
classification/ disclosure.

The accompanying notes are an integral part of these standalone financial statements.

This is Standalone Balance Sheet referred to in our report of even date

For Hem Sandeep & Co. For and on behalf of Dhani Services Limited

Chartered Accountants
Firm Registration No. 009907N

Ajay Sardana Divyesh B. Shah Amit Ajit Gandhi Rajeev Lochan Agrawal Ram Mehar Garg

Partner Whole Time Director & CEO Director Chief Financial Officer Company Secretary

Membership No.: 089011 DIN: 00010933 DIN: 07606699

Place: New Delhi Place: Mumbai Place: Mumbai Place: Gurugram Place: Gurugram

Date: 2 May 2025 Date: 2 May 2025 Date: 2 May 2025 Date: 2 May 2025 Date: 2 May 2025