1. We have audited the accompanying Standalone
Financial Statements of Aurionpro Solutions
Limited ('the Company'), which comprise the
Standalone Balance Sheet as at 31/03/2026 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 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 31/03/2026
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 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
(' IC AI') 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 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 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 key audit matters to be communicated in
our report.

Other Information

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.

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.

5. 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.

Responsibilities of Management's and Those

Charged with Governance 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 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 conformity with the Indian
Accounting Standards prescribed under section
133 of the Act read with the Companies (Indian
Accounting Standards) Rules, 2015, as amended
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 of
the appropriate accounting software for
ensuring compliance with applicable laws and
regulations including those related to retention
of audit logs; 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 Company's Management
and the 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
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 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:

• 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 control
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 with reference to Standalone
Financial Statements 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 the Management and
the Board of Directors.

• Conclude on the appropriateness of the
Management and Board of Director'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.

• 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 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) I n our opinion, proper books of accounts
as required by law have been kept by the
Company so far as it appears from our
examination of those books; except for
the matters stated in paragraph '10 (i) (vi)'
below on reporting under Rule 11(g) of the
Companies (Audit and Auditors) Rules, 2014
(as amended).

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 specified under Section 133 of the Act
read with the relevant rules thereunder.

e) On the basis of the written representations
received from the directors as on 31/03/2026
taken on record by the Board of Directors,
none of the directors is disqualified as
on 31/03/2026 from being appointed as a
director in terms of Section 164(2) of the Act.

f) The modification relating to the
maintenance of books of accounts and
other matters connected therewith are
as stated in the paragraph 10 (b) above
on reporting under Section 143(3)(b) and
paragraph 10 (i) (vi) below on reporting
under Rule 11(g) of the Companies (Audit
and Auditors) Rules, 2014 (as amended).

g) 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'.

h) In our opinion and according to the
information and 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.

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, 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 as at 31/03/2026 on
its financial position in the Standalone
Financial Statement as at 31/03/2026
(Refer note 35 to the Standalone Financial
Statements).

ii. As represented to us the Company did not
have any long-term contracts including
derivative contracts for which there were
any material foreseeable losses.

iii. There was a delay in transferring the
amount relating to unclaimed dividend
for FY 2017-18 to the Investor Education and
Protection Fund (IEPF). The amount was
due for transfer on 23/11/2025; however, the
same was subsequently transferred to the
IEPF on 10/02/2026.

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;

c) Based on such audit procedures that
have been considered reasonable
and appropriate in the circumstances,
performed by us, nothing has come
to our notice that has caused us to
believe that the representations under
sub-clause 10 (i) (iv) (a) and 10 (i) (iv) (b)
contain any material misstatement.

v. As stated in Note 17.2 to the Standalone
Financial Statements,

a) The final dividend proposed in the
previous year, and Interim dividend
of current year is declared and paid
by the Company during the year is in
accordance with Section 123 of the Act,
as applicable.

b) The Board of Directors of the Company
have proposed final dividend for the
current financial year which is subject
to the approval of the members at
the ensuing Annual General Meeting.
The amount of dividend proposed is in
accordance with section 123 of the Act,
as applicable.

vi. Based on our examination which included
test checks, the Company has used
accounting software for maintaining
its books of account for the year ended
31/03/2026, which has a feature of recording
audit trail (edit log) facility and the same
has operated throughout the year for
all relevant transactions recorded in the
software, except that in respect of the

being tampered with, with respect to the
aforesaid of the accounting software for
which the audit trail feature was operating.
(Refer Note 53 to the Standalone Financial
Statements).

For C K S P AND CO LLP
Chartered Accountants
Firm Reg. No. 131228W/W100044

Debmalya Maitra
Partner
M. No. 053897
UDIN: 26053897QPEZEP9344