We have audited the accompanying Financial Statements of M/s. SHANTIDOOT
INFRA SERVICES LIMITED (Formerly known as SHANTIDOOT INFRA SERVICES
PRIVATE LIMITED) which comprise the Balance Sheet as at 31st March, 2025, the
Statement of Profit and Loss and the statement of Cash Flows for the year then
ended and notes to the Financial Statements, including a summary of significant
accounting policies and other explanatory information.

OPINION

In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid 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, 2025, the profit and total income, and its cash flows
for the year ended on that date.

BASIS FOR OPINION

We conducted our audit of the financial statement 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 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 Financial Statements under the
provisions of the Act and the Rules made there under, 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 Financial
Statements.

The Company's Management and 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 financial statements and our
auditors' report thereon. The Company's annual report is expected to be made
available to us after the date of this auditor's report. Our opinion on the financial
statements does not cover the other information and we will not express any form
of assurance conclusion thereon. In connection with our audit of the 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 financial statements or our knowledge obtained
in the audit or otherwise appears to be materially misstated. When we read the
Company's 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 necessary actions, as applicable under the relevant laws and
regulations.

MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATMENTS

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 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.
In preparing the 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. Those Board of Directors
are also responsible for overseeing the Company’s financial reporting process.

Our objectives are to obtain reasonable assurance about whether the 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 Financial Statements.
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 thereunder.
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.

An audit involves performing procedures to obtain audit & evidence about the
amounts and the 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 financial control
relevant to the company's preparation of the Financial Statements that give a true
and fair view in order to design audit procedures that are appropriate in the
circumstances. An audit also includes evaluating the appropriateness of the
accounting policies used and the reasonableness of the accounting estimates made
by the Company's Directors, as well as evaluating the overall presentation of the
Financial Statements.

REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS

1. As required by sub-section 3 of Section 143 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 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 it appears from our examination of those books;

c) The Balance Sheet, the Statement of Profit and Loss and the Statement of
Cash Flows 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
relevant rule issued thereunder.

e) On the basis of the written representations received from the directors as
on 31st March, 2025 taken on record by the Board of Directors, none of
the directors is disqualified as on 31st 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 - A";

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:

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.

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, in our opinion and to the best of our information and according to
the explanations given to us: -

i. The Company did not have any pending litigations in its Financial
Statements.

ii. The Company did not have any long term contract including derivative
contract which may lead to any foreseeable losses.

iii. There were no amounts which are required to be transferred to the
Investor Education and Protection Fund by the Company during the
period ended 31st March, 2025.

iv. The Company has not declared or paid any dividend during the year..

v.

a. The Management has represented that, to the best of its knowledge
and belief, no funds (which are material either individually or in
the aggregate) 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 or entity,
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 its knowledge
and belief, no funds (which are material either individually or in
the aggregate) have been received by the Company from any person
or entity, 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 the audit procedures that have been considered
reasonable and appropriate in the circumstances, nothing has
come to our notice that has caused us to believe that the
representations under sub-clause (i) and (ii) of Rule 11(e), as
provided under (a) and (b) above, contain any material
misstatement.

vi. Proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 for
maintaining books of account using accounting software which has a
feature of recording audit trail (edit log) facility is applicable to the
Company with effect from April 1, 2023. Based on our examination
which included test checks, the company has used accounting
software for maintaining its books of account which has a feature of
recording audit trail (edit log) facility and the same has not been
operated throughout the year for all relevant transactions recorded in
the software.

2. 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 B" a statement on the matters
specified in paragraphs 3 and 4 of the Order, to the extent applicable.

For S R K S & Associates

Chartered Accountants
Firm's Registration No:
025002C

Place. Patna Santosh

Date: June 24, 2025 Partner

Membership No: 514514
UDIN:25514514BMLLCA9902