Deloitte
Haskins & Sells LLP

c) have been prepared in accordance with the Act, ICDR Regulations and the Guidance
Note.

7. We have complied with the relevant applicable requirements of the Standard on Quality
Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical
Financial Information, and Other Assurance and Related Services Engagements.

8. The Restated Financial Information do not reflect the effects of events that occurred
subsequent to the respective dates of the reports on the special purpose interim
financial statements / audited financial statements mentioned in paragraph 4 above.

9. This report should not in any way be construed as a reissuance or re-dating of any of
the previous audit reports issued by us, nor should this report be construed as a new
opinion on any of the financial statements referred to herein.

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 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. 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 DELOITTE HASKINS & SELLS LLP
Chartered Accountants
Firm’s Registration No. 117366W/W-100018

C Manish Muralidhar
Partner
Membership No. 213649
UDIN: 21213649AAAAEU7830
Place: Hyderabad

Date: October 29, 2021

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