Chartered Accountants
ASV N Ramana Tower,
52, Venkatnarayana Road,

D I itt T. Nagar,
eioitte Tamil Nadu, India”

Haskins & Sells LLP Phone: +91 44 6688 5000

Fax: +91 44 6688 5400

INDEPENDENT AUDITOR’S EXAMINATION REPORT ON RESTATED FINANCIAL
INFORMATION

The Board of Directors
Go Fashion (India) Limited (Formerly known as Go Fashion (India) Private
Limited)

Dear Sirs,

1. We have examined the attached Restated Financial Information of Go Fashion (India)
Limited (formerly known as Go Fashion (India) Private Limited) (the “Company” or the
“Issuer”), comprising the Restated Statement of Assets and Liabilities as at
June 30, 2021 and 2020, March 31, 2021 and 2020 and the Restated Standalone
Statement of Assets and Liabilities as at March 31, 2019, the Restated Statements of
Profit and Loss (including other comprehensive income), the Restated Statement of
Changes in Equity and the Restated Cash Flow Statement for the three month periods
ended June 30, 2021 and 2020 and for the years ended March 31, 2021 and 2020 and
the Restated Standalone Statement of Profit and Loss (including other comprehensive
income), the Restated Standalone Statement of Changes in Equity and the Restated
Standalone Cash Flow Statement for the year ended March 31, 2019, the Summary
Statement of Significant Accounting Policies and other explanatory information
(collectively, the “Restated Financial Information”), as approved by the Board of
Directors of the Company at their meeting held on October 29, 2021 for the purpose
of inclusion in the Red Herring Prospectus (“RHP”) and Prospectus (collectively, the
“Offer Documents”) prepared by the Company in connection with its proposed Initial
Public Offer of equity shares (“IPO”) prepared in terms of the requirements of:

a) Section 26 of Part I of Chapter III of the Companies Act, 2013, as amended
(the “Act");

b) The Securities and Exchange Board of India (Issue of Capital and Disclosure
Requirements) Regulations, 2018, as amended ("ICDR Regulations"); and

c) The Guidance Note on Reports in Company Prospectuses (Revised 2019) issued
by the Institute of Chartered Accountants of India (“ICAI”), as amended (the
“Guidance Note”).

2. The Company’s Board of Directors is responsible for the preparation of the Restated
Financial Information for the purpose of inclusion in the Offer Documents to be filed
with the Securities and Exchange Board of India, BSE Limited, National Stock Exchange
of India Limited and Registrar of Companies, Chennai at Tamil Nadu, in connection
with the proposed IPO. The Restated Financial Information have been prepared by the
management of the Company on the basis of preparation stated in note 1(a) to the
Restated Financial Information. The Company’s Board of Directors responsibility
includes designing, implementing and maintaining adequate internal control relevant
to the preparation and presentation of the Restated Financial Information. The Board
of Directors are also responsible for identifying and ensuring that the Company comply
with the Act, ICDR Regulations and the Guidance Note.

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