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

1 T. Nagar,
Deloitte Chennai - 600 017,

Tamil Nadu, India

Haskins & Sells LLP Phone: +91 44 6688 5000

Fax: +91 44 6688 5400

INDEPENDENT AUDITOR’S EXAMINATION REPORT ON RESTATED
CONSOLIDATED FINANCIAL INFORMATION

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

Dear Sirs,

1. We have examined, as appropriate (refer paragraph 6 below), the attached
Restated Consolidated Financial Information of Go Fashion (India) Limited (the
“Company” or the “Issuer”) and its subsidiary (collectively, the “Group”),
comprising the Restated Consolidated Statement of Assets and Liabilities as at
March 31, 2019, the Restated Consolidated Statements of Profit and Loss
(including other comprehensive income), the Restated Consolidated Statement
of Changes in Equity and the Restated Consolidated Cash Flow Statement for
the year ended March 31, 2019, the Summary Statement of Significant
Accounting Policies and other explanatory information (collectively, the
“Restated Consolidated 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 Consolidated 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 Consolidated Financial Information have been prepared by the
management of the Company on the basis of preparation stated in note 1(a)
to the Restated Consolidated Financial Information. The Company’s Board of
Directors responsibility includes designing, implementing and maintaining

262
