We have audited the accompanying
Standalone Financial Results of DC
Infotech & Communication Company
Limited ('the Company') for the Quarter
and year ended March 31, 2026 (the
statement), including the Notes thereon
("the Standalone Financial Results"),
being submitted by the Company
pursuant to the requirement of
Regulation 33 of the SEBI (Listing
Obligations and Disclosure

Requirements) Regulations, 2015 read
with relevant SEBI circulars in this
regard ("SEBI Regulations").

In our opinion and to the best of our
information and according to the
explanations given to us, the Statement:

I. is presented in accordance with the

requirements of the Listing

Regulations in this regard; and

II. Gives a true and fair view in
conformity with the recognition and
measurement principles laid down
in the applicable accounting
standards and other accounting
principles generally accepted in
India of the net profit and other
financial information for the
Quarter and year ended March 31,
2026.

Basis of Opinion

We conducted our audit in accordance
with the Standards on Auditing (SAs)
specified under section 143(10) of the
companies Act, 2013 (the Act). Our
responsibilities under those Standards
arc further described in the Auditor's
responsibilities for the Audit of the
standalone Financial Results section of
our report. We are independent of the
company in accordance with the code
of Ethics issued by the Institute of
chartered Accountants of India together
with the ethics requirements that are
relevant to our audit of the financial
results under the provisions of the
companies Act, 2013 and the Rules
there under, and we have fulfilled our
other ethical responsibilities in
accordance with these requirements and
the Code of Ethics. We believe that the
audit evidence we have obtained is
sufficient and appropriate to provide a
basis for our opinion.

Management's Responsibilities for the
Standalone Financials Results

The Statement has been prepared on
the basis of the standalone annual
financial statements. The Company's
Board of Directors is responsible for the

recognition and measurement principles
laid down in Indian Accounting
Standards prescribed under Section 1 33
of the Act read with relevant issues
thereunder and other accounting
principles generally accepted in India
and in compliance with Regulation 33
of the SEBI (Listing Obligations and
Disclosure Requirements) Regulations.
2015. 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 if regularities; 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 accuracy and
completeness of the accounting records
relevant to the preparation and
presentation of the Statement that give
a true and fair view and are free from
material misstatement, whether due to
fraud or error.

In preparing the Statement, the Board
of Directors is responsible for assessing
the Company's ability to continue as a
going concern, disclosing, as
applicable, matters related to going
concern and using the going concern
basis of accounting unless the Board of
Directors either intends to liquidate the
Company or to cease operations, or
has no realistic alternative but to do so.

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 Results

Our objectives are to obtain reasonable

assurance about whether the Statement
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
the Statement.

As part of an audit in accordance with
SAs, we exercise professional judgment
and maintain professional scepticism
throughout the audit. We also:

• Identify and assess the risks of

material misstatement of the
statement, whether due to fraud or
error, design and perform audit
procedures responsive to those risks,
and obtain audit evidence that is
sufficient and appropriate to provide
a basis for our opinion. The risk of
not detecting a material misstatement
resulting from fraud is higher than
for one resulting from error, as fraud
may involve collusion. Forgery,
intentional omissions,

misrepresentations, or the override of
internal control.

• Obtain an understanding of internal
control relevant to the audit in order
to design audit procedures that are
appropriate in the circumstances, but
not for the purpose of expressing an
opinion on the effectiveness of the
company's internal control.

• Evaluate the appropriateness of
accounting policies used and the
reasonableness of accounting

estimates and related disclosures
made by the Board of Direct

• Conclude on the appropriateness of
the Board of Directors' use of the
going concern basis of accounting
and, based on the audit evidence
obtained, whether a material
uncertainty exists related to events or
conditions that may cast significant
doubt on the Company's ability to
continue as a going concern. If we
conclude that a material uncertainty
exists, we are required to draw
attention in our auditor's report to
the related disclosures in the
financial results 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
Statement, including the disclosures,
and whether the financial results
represent the underlying transactions
and events in a manner that achieves
fair presentation.

We communicate with those charged
with governance regarding, among
other matters, the planned scope and
timing of the audit and significant audit
findings, including any significant
deficiencies in internal control that we
identify during our audit.

Our responsibility is to express an
opinion on these financial statements
based on our audit. 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. We conducted our
audit in accordance with the Standards
on Auditing specified under Section
143(10) of the Act. 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.

Other Matter

The standalone financial results include
the results for the Quarter and Year
ended March 31, 2026 and March 31,
2025 being the balancing figures
between audited figures in respect of
the full financial year and the published
year to date figures upto the end of the
third quarter of the respective financial
year. Also, the figures upto the end of
the third Quarter of the year had only
been reviewed and not subjected to
audit.

FOR D G M S & Co.

(Chartered Accountants)

F. R. No. :0112187W

HIREN JAYANTILAL MARU
Pa rtner

M. No. : 1 15279

UDIN: 261 15279UHKIGL1334

Date : 30th May 2026
Place : Mumbai