INDEPENDENT AUDITOR’S EXAMINATION REPORT ON RESTATED CONSOLIDATED
FINANCIAL INFORMATION (continued)

10) We have no responsibility to update our report for events and circumstances occurring after the date
of the report.

11) Our report is intended solely for use of the Board of Directors for inclusion in the RHP and Prospectus
to be filed with SEBI, Stock Exchanges and RoC in connection with the proposed IPO. Our report
should not be used, referred to, or distributed for any other purpose except with our prior consent in
writing. Accordingly, we do not accept or assume any liability or any duty of care for any other
purpose or to any other person to whom this report is shown or into whose hands it may come without
our prior consent in writing.

for BS R & Associates LLP
Chartered Accountants
ICAI Firm’s Registration No: 116231W/ W-100024

Arpan Jain

Partner

Membership No: 125710

ICAI UDIN: 21125710AAAAFD1078

Place: Hyderabad
Date: 22 November 2021
