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The statement of possible special tax benefits dated December 3, 2021 from the Statutory Auditors.

Consent of the Directors, the Book Running Lead Managers, the Syndicate Members, Legal Counsel to the
Company and the Selling Shareholders as to Indian Law, Legal Counsel to the Book Running Lead Managers
as to Indian Law, International Legal Counsel to the BRLMs, Selling Shareholders, Registrar to the Offer,
Technopak, Monitoring Agency, Escrow Collection Bank(s), Public Offer Account Bank(s), Refund Bank(s),
Sponsor Bank, Company Secretary and Compliance Officer as referred to in their specific capacities.

Consent dated December 3, 2021 from B S R & Associates LLP, Chartered Accountants, to include their
name as required under section 26 (1) of the Companies Act, 2013 read with SEBI ICDR Regulations, in this
Prospectus and as an “expert” as defined under section 2(38) of the Companies Act, 2013 to the extent and
in their capacity as our Statutory Auditors, and in respect of their (i) examination report, dated November 22,
2021 on our Restated Consolidated Financial Information; and (ii) their report dated December 3, 2021 on
the statement of tax benefits in this Prospectus and such consent has not been withdrawn as on the date of
this Prospectus. However, the term “expert” shall not be construed to mean an “expert” as defined under the
U.S. Securities Act.

Consent letter from GPHK & ASSOCIATES, Chartered Accountants, independent chartered accountants, to
include their name as an “expert” as defined under section 2(38) of the Companies Act in respect of the
certificate dated August 16, 2021 and December 3, 2021 and such consent has not been withdrawn as on the
date of this Prospectus.

Servel Krishna Engineers Pvt Ltd, Chartered engineer consent and certificate dated August 16, 2021, to
include their name as required under section 26 (1) of the Companies Act, 2013 read with SEBI ICDR
Regulations, in this Prospectus and as an “expert” as defined under section 2(38) of the Companies Act, 2013.
Report titled “Pharmacy Retail in India”, issued in November 19, 2021 issued by Technopak.

Appointment letter dated June 10, 2021 entered into between the Company and Technopak

Due diligence certificate dated August 16, 2021 addressed to SEBI from the BRLMs.

MedPlus Employees Stock Option and Shares Plan — 2009 and MedPlus Employees Stock Option and Shares
Plan — 2009 2021

In-principle approvals dated September 2, 2021 and September 1, 2021, issued by BSE and NSE, respectively.
Tripartite agreement dated January 8, 2013 amongst our Company, NSDL and Registrar to the Offer.
Tripartite agreement dated March 28, 2012 amongst our Company, CDSL and Registrar to the Offer.

Exemption application dated May 24, 2021 filed by the Company with SEBI as approved by SEBI pursuant
to letter dated June 17, 2021.

Employment agreement dated April 5, 2019, entered into between Gangadi Madhukar Reddy and our
Company, read with the amendment agreement to the employment agreement dated February 5, 2021 (for his
role as MD).

Employment agreement dated April 3, 2019, entered into between Cherukupalli Bhaskar Reddy and our
Company (for his role as COO).

Share purchase agreement dated January 5, 2012 entered into amongst NSPPL (erstwhile Panindia Pharma
Distributors Private Limited), Nitin Pavan Jain, Pavan Kumar Nemichand Jain, Ugambai Jain, Usha Jain,
Priyanka Jain and DMPL.

Share purchase agreement dated September 15, 2014 entered into amongst NSPPL (erstwhile Panindia
Pharma Distributors), G. Narasimha Reddy, SPDPL, read with the addendum to the share purchase agreement
dated March 1, 2016.

Share purchase agreement dated September 20, 2014 entered into amongst NSPPL (erstwhile Panindia
Pharma Distributors Private Limited), K N Venkatakrishna, K N Venkatesh and SBPPL.

Share purchase agreement dated September 25, 2019 entered into amongst KMPL, Krish Ramesh, Krishnan
Sundar, Sanjay Kumar and our Company

Business transfer agreement dated December 10, 2020 entered into amongst MHSPPL and our Company.

Shareholders Agreement dated December 24, 2020 amongst our Company, our Promoters, PIOF, S.S. Pharma
LLC, Shore Pharma LLC, Natco Pharma Limited, Time Cap Pharma Labs Private Limited, Lavender Rose,

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