2.16. Provisions, Contingent Liabilities and
Contingent Assets

Provisions are recognized when the Company
has a present obligation (legal or constructive),
as a result of a past event, it is probable that an
outflow of economic benefits will be required to
settle the obligation and a reliable estimate can
be made of the amount of the obligation.

Contingent liabilities are disclosed when there
is a possible obligation arising from past events,
the existence of which will be confirmed only
by the occurrence or non-occurrence of one
or more uncertain future events not wholly
within the control of the Company or a present
obligation that arises from past events where
it is either not probable that an outflow of
resources will be required to settle the obligation
or a reliable estimate of the amount cannot
be made.

Contingent Assets are disclosed only when an
inflow of economic benefit is probable

2.17. Cash and Cash Equivalents

Cash and cash equivalents comprise cash
and deposit with banks and corporations. The
Company considers all highly liquid investments
with a remaining maturity at the date of
purchase of three months or less and that are
readily convertible to known amounts of cash to
be cash equivalents.

2.18. Financial Instruments:

A financial instrument is any contract that gives
rise to a financial asset of one entity and a
financial liability or equity instrument of another
entity. Financial instruments also include
derivative contracts such as foreign exchange
forward contracts.

1. Measurement and Recognition of
financial instruments

The Company's accounting policies and
disclosures require measurement of fair values
for the financial instruments. The Company has
an established control framework with respect to
measurement of fair values. The management
regularly reviews significant unobservable

inputs and valuation adjustments. If third party
information, such as broker quotes or pricing
services, is used to measure fair values, then
the management assesses evidence obtained
from third parties to support the conclusion
that such valuations meet the requirements of
Ind AS, including level in the fair value hierarchy
in which such valuations should be classified.
When measuring the fair value of a financial
asset or a financial liability, the Company uses
observable market data as far as possible. Fair
values are categorised into different levels in a
fair value hierarchy based on the inputs used in
the valuation techniques as follows.

Level 1: quoted prices (unadjusted) in active
markets for identical assets or liabilities.

Level 2: inputs other than quoted prices included
in Level 1 that are observable for the asset or
liability, either directly (i.e. as prices) or indirectly
(i.e. derived from prices).

Level 3: inputs for the asset or liability that
are not based on observable market data
(unobservable inputs).

I f inputs used to measure fair value of an asset
or a liability fall into different levels of fair value
hierarchy, then fair value measurement is
categorised in its entirety in the same level of
fair value hierarchy as the lowest level input that
is significant to the entire measurement. The
Company recognises transfers between levels
of fair value hierarchy at the end of the reporting
period during which the change has occurred.

2) Recognition

(i) Initial Measurement

Financial assets and liabilities are recognised
when the Company becomes a party to the
contractual provisions of the instruments.
Financial assets and liabilities are initially
measured at fair value. Transaction costs that
are directly attributable to the acquisition or issue
of financial assets and financial liabilities (other
than financial assets and financial liabilities at
fair value through profit or loss) are added to
or deducted from the fair value measured on
initial recognition of financial asset or financial
liability. Transaction costs directly attributable
to the acquisition of financial assets or financial
liabilities at fair value through profit or loss are
recognised in profit or loss.

(ii) Subsequent Measurement

(a) Financial Assets:

(i) Financial assets at amortised cost

Financial assets are subsequently measured
at amortised cost if these financial assets are
held within a business whose objective is to hold
these assets in order to collect contractual cash
flows and contractual terms of the financial
asset give rise on specified dates to cash
flows that are solely payments of principal and
interest on the principal amount outstanding.

(ii) Financial assets at fair value through other
comprehensive income (FVTOCI)

A financial asset is measured at FVTOCI if it is
held within a business model whose objective
is achieved by both collecting contractual
cash flows and selling financial assets and the
contractual terms of the financial asset give
rise on specified dates to cash flows that are
solely payments of principal and interest on the
principal amount outstanding.

(iii) Financial assets at fair value through profit or
loss (FVTPL)

Financial assets are measured at FVTPL unless
they are measured at amortised cost or at
FVTOCI on initial recognition. The transaction
costs directly attributable to the acquisition
of financial assets and liabilities at fair
value through profit or loss are immediately
recognized in the statement of profit and loss.

(iv) Derecognition

The Company derecognises a financial asset
when the rights to receive cash flows from the
asset have expired or it transfers the right to
receive the contractual cash flow on the financial
assets in a transaction in which substantially
all the risk and rewards of ownership of the
financial asset are transferred.

(B) Financial Liabilities

All financial liabilities are recognized at fair value
and in case of loans, net of directly attributable
cost. Fees of recurring nature are directly
recognised in the Statement of Profit and Loss
as finance cost. Financial liabilities are carried
at amortized cost using the effective interest
method. For trade and other payables maturing
within one year from the balance sheet date,
the carrying amounts approximate fair value
due to the short maturity of these instruments.

Derecognition

The Company derecognizes a financial liability
(or a part of a financial liability) from the
Company's Balance Sheet when the obligation
specified in the contract is discharged or
cancelled or expires.

(c) Equity instruments

An equity instrument is a contract that evidences
residual interest in the assets of the Company
after deducting all of its liabilities. The Company
is recognised equity instrument at the proceeds
received net off direct issue cost.

(d) Offsetting of financial instruments

Financial assets and financial liabilities
are offset and the net amount is reported
in the Balance Sheet if there is a currently
enforceable legal right to offset the recognised
amounts and there is an intention to settle on
a net basis, to realise the assets and settle the
liabilities simultaneously

2.19 Impairment of Assets

i) Financial assets

The Company applies the expected credit
loss model for recognising impairment loss
on financial assets measured at amortised
cost, debt instruments classified as FVTOCI,
trade receivables, unbilled receivables and
other financial assets. Expected credit loss
is the difference between the contractual
cash flows and the cash flows that the entity
expects to receive discounted using the
effective interest rate. Loss allowances for
trade receivables, unbilled receivables and
finance lease receivables are measured
at an amount equal to lifetime expected
credit loss. Lifetime expected credit losses
are the expected credit losses that result
from all possible default events over the
expected life of a financial instrument.
Lifetime expected credit loss is computed
based on a provision matrix which takes in
to account, risk profiling of customers and
historical credit loss experience adjusted
for forward-looking information. For other
financial assets, expected credit loss is
measured at the amount equal to twelve
months expected credit loss unless there
has been a significant increase in credit
risk from initial recognition, in which case
those are measured at lifetime expected
credit loss.

ii) Impairment of Investment in subsidiaries

The Company assesses investments in
subsidiaries for impairment whenever
events or changes in circumstances
indicate that the carrying amount of the
investment may not be recoverable. If
any such indication exists, the Company
estimates the recoverable amount of the
investment in subsidiary. The recoverable
amount of such investment is the higher of
its fair value less cost of disposal ("FVLCD")
and its value-in-use ("VIU"). The VIU of the
investment is calculated using projected
future cash flows. If the recoverable
amount of the investment is less than its
carrying amount, the carrying amount is
reduced to its recoverable amount. The
reduction is treated as an impairment loss
and is recognized in the statement of profit
and loss.

iii) Non-financial assets

The Company assesses long-lived assets
such as property, plant and equipment,
RoU assets and intangible assets for
impairment whenever events or changes
in circumstances indicate that the carrying
amount of an asset or group of assets may
not be recoverable. If any such indication
exists, the Company estimates the
recoverable amount of the asset or group
of assets.

Goodwill is tested for impairment at least
annually at the same time and when
events occur or changes in circumstances
indicate that the recoverable amount of the
cash generating unit is less than its carrying
value. The goodwill impairment test is
performed at the level of cash-generating
unit or groups of cash-generating units,
which represents the lowest level at
which goodwill is monitored for internal
management purposes.

2.20 Recent Pronouncements:

Ministry of Corporate Affairs ("MCA") notifies
new standards or amendments to the existing
standards under Companies (Indian Accounting
Standards) Rules as issued from time to time.
For the year ended March 31, 2025, MCA has not
notified any new standards or amendments to
the existing standards which are applicable to
the Company.

(a) During the previous year, the Company has completed the acquisition of Interactive Communication
Business (Interact DX) from Trejhara Solutions Limited (Trejhara) at all cash composite consideration of
E 14,000 lakhs equally between India and Singapore Business of Trejhara post obtaining shareholders'
approval on 29/09/2023 and execution of the Business Transfer Agreement (BTA) on 30/09/2023. The
Company has acquired net assets of E 1,832 lakhs and Goodwill of E 5,167.78 lakhs has been recorded in
pursuant to the acquisition of "Interact DX". During the year, i.e. the measurement period, the Company
identified and recognised change in net assets amounting to E 100 lakhs, based on new information
pertaining to conditions that existed as of the acquisition date. The transactions has been accounted
in accordance with the requirements of Ind AS 103, Business Combinations.

(b) During the previous year, the Company acquired a business consisting of a comprehensive loan
management system ("OmniFin") from A S Software Services Private Limited (AS Software) as per the
approval of the Board of Directors at its meeting held on 11/10/2023 and execution of the Business
Transfer Agreement (BTA) on 11/10/2023 in an all cash consideration of E 8,187.50 Lakhs. The Company
has acquired net assets of E 31.70 lakhs and Goodwill of E 8,155.80 lakhs has been recorded in
pursuant to the acquisition of "OmniFin". The transactions has been accounted in accordance with the
requirements of Ind AS 103, Business Combinations.

c) The Company has determined that carrying cost of PPE, Goodwill and Intangible assets are not less
than its recoverable amount and hence there is no impairment loss as per the Ind AS 36 on Impairment
of Assets.

i) I n order to support its wholly owned subsidiary (WOS) Aurionpro Payment Solutions Pvt. Ltd. (AuroPay)
to set up operations, ramp up the necessary infrastructure and also to meet the specific criteria of Net
Worth as required by RBI from time to time, during the year, the Company has made further investment
and subscribed to 2,00,00,000 compulsory Convertible Preference Shares of the face value of E 10/- each
amounting to E 2,000 lakhs after obtaining approval of the Investment Committee of the Board.

ii) Pursuant to the approval of the Board of Directors dated 19/04/2024, the Company acquired majority stake
(67.75%) in Arya.ai operated under legal entity Lithasa Technologies Private Ltd for an aggregate cash
consideration of E 12,509.03 Lakhs.

iii) Pursuant to the approval of the Board of Directors on 24/07/2024, the Company has entered into a share
purchase agreement dated 02/09/2024 for acquisition of 100% stake in Skanan Hardware Private Limited
(Skanan) for consideration upto E 1,859.57 Lakhs. The company has completed the transaction during the
quarter ended 30/09/2024 and acquired 14,080 Equity Shares representing 100% stake in Skanan.

iv) During the year, the Company has acquired the balance 51% stake in Intellvisions Software LLC, UAE
through its Singapore based wholly owned subsidiary i.e. Aurionpro Solutions Pte Ltd at mutually agreed
considerations thereby making it wholly owned subsidiary of the Company. The transaction was completed
in accordance with applicable local regulatory requirements.

v) Pursuant to the approval of the Board of Directors on April 9, 2025, and subsequent approval by the relevant
committee on April 11, 2025, the Company acquired a 100% equity stake in Fintra Software Private Limited
for a total consideration of E 2,300 Lakhs including a fixed consideration of E 1,400 Lakhs, payable in one or
more tranches.

vi) Arya AX AI has been incorporated as a Wholly Owned Subsidiary of the Company on October 23, 2024.

vii) During the year, the Company has written off other investment of E 9.03 lakhs.

Note 16. Share capital (Contd.)

(2) Terms/rights attached to equity shares

The Company has only one class of equity shares having a par value of E 10 per share. Each holder of
equity shares is entitled to one vote per share. In the event of liquidation of the Company, the holder
of equity shares will be entitled to receive remaining assets of the Company. The distribution will be in
proportion to the number of equity shares held by the shareholders.

(3) Details pertaining to aggregate number and class of shares allotted as fully paid up by way of bonus
shares

Pursuant to the approval of the Board of Directors on 14/05/2024 and approval of the shareholders of the
Company on 14/06/2024, the Fund Raising Committee of the Board has made allotment of 2,76,06,765
equity shares of E 10 each as fully paid-up Bonus shares on 28/06/2024 in the ratio of 1:1 i.e. 1 (One) new
fully paid-up Equity Shares of E 10/-(Rupees Ten only) each for every 1(One) existing fully paid-up Equity
Share of E 10/-(Rupees Ten only) each held by the eligible shareholders as on Record Date i.e. 27/06/2024
fixed for this purpose.

Accordingly, EPS (basic and diluted) has been restated for all comparative periods and presented as per
Ind AS-33-'Earnings Per Share'

4.1 Shares issue under ESPS

Pursuant to the approval from the Board of Directors on 25/07/2022 and Shareholders on 26/09/2022,
Aurionpro Solutions Limited - Employee Stock Purchase Scheme 2022 ('ASL ESPS 2022') was instituted and
Aurionpro Solutions Ltd - Employee Benefit Trust ('ASL ESPS Trust') was formed to administer the ESPS plan.
During the previous year, the Company has made allotment of 10,00,000 equity shares of E 10 each to ASL
ESPS Trust' on 15/05/2023 under ASL ESPS 2022. ASL ESPS Trust is consolidated in the standalone financial
statements of the Company.

4.2 Qualified Institutional Placement ("QIP")

Pursuant to the approval of the Board of Directors dated 10/01/2024 for the Qualified Institutional Placement
("QIP"), approval of the shareholders dated 07/02/2024 and post receipt of In-principle approval of the BSE
and NSE on 13/03/2024 the Company made allotment of 18,88,665 Equity Shares to the eligible Qualified
Institutional Buyers("QIB") on 08/04/2024 at an issue price of E 2,000 each for an aggregate subscription
amount of E 37,773.30 lakhs.

Note 17. Other Equity (Contd.)

Note 17.1

(i) Capital Reserve

The Company recognises difference between the amount of consideration paid and net worth of
acquired business as capital reserve for common control business combination transactions.

(ii) Share Options Outstanding Account

Employee Share options reserve represents the cumulative expense recognized for equity-settled
transactions at each reporting date until the employee share options are exercised/expired upon which
such amount is transferred to Profit and Loss.

(iii) Securities Premium

Securities Premium Reserve is used to record premium on issuance of shares. The reserve is utilised in
accordance with provisions of the Companies Act, 2013.

(iv) Capital Redemption Reserve

As per Companies Act 2013, capital redemption reserve is created when company purchases it own
shares out of profits. A sum equal to nominal value of the shares so purchased is transferred to capital
redemption reserve. The reserve is utilized in accordance with the provisions of section 69 of Companies
Act, 2013

(v) Retained Earnings

Retained earnings are the profits that the Company has earned till date, less any transfers to general
reserve, dividends or other distributions paid to shareholders.

(vi) Other Comprehensive Income

Other Comprehensive Income refers to items of income and expenses that are not recognized as a part
of the profit and loss account.

(vii) Restructuring Reserve

Pursuant to the Demerger, the difference between the net assets & liabilities transferred is included in
Restructuring Reserve (after adjusting Capital Reserve & General Reserve).

Note 45. Share Based Payments

a) Employee Option Plan

During the previous year, Aurionpro Solutions Limited had launched the "Employee Stock Purchase
Scheme 2022" ("Scheme"). The scheme was approved by the Board on July 25, 2022, and which
was subsequently approved by the shareholders on September 26, 2022. the Company had
established "Aurionpro Solutions Ltd - Employee Benefit Trust" (ASL ESPS Trust) to administer the Scheme.
On May 15, 2023, the company allotted 1,000,000 equity shares at 5 10 each to ASL ESPS trust to eligible
employees, for promoting employee participation in the company's growth.

The core objective of the Scheme is to incentivize the employees to perform their best and enable them
to enjoy the benefits of the value created over a long run.

The share-based payments (options) to employees being equity-settled instruments were measured at
the fair value of the equity instruments of the Company at the grant date. The fair value determined at
the grant date of the equity-settled share-based payments was expensed on a straight-line basis over
the vesting period, based on the Company's estimate of equity instruments that will eventually vest, with
a corresponding increase in Total Equity.

Note 47 Financial Instruments

(i) Valuation

All financial instruments are initially recognized and subsequently re-measured at fair value as described
below:

The fair value of financial assets and liabilities are included at the amount at which the instrument could be
exchanged in a current transaction between the willing parties, other than in a forced or liquidation sale.
The fair value of investment in quoted Equity Shares, Bonds, Government Securities, Treasury Bills and
Mutual Funds is measured at quoted price or NAV.

The fair value of the remaining financial instruments is determined using discounted cash flow analysis.
The financial instruments are categorized into three levels based on the inputs used to arrive at fair value
measurements as described below:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities; and

Level 2: Inputs other than the quoted prices included within Level 1 that are observable for the asset or

liability, either directly or indirectly.

Level 3: Valuation techniques for which the lowest level input that is significant to the fair value measurement
is unobservable.

The carrying values of the financial instruments by categories were as follows:

(ii) Financial risk management

The Company's business activities expose it to a variety of financial risks, namely market risks, credit risk
and liquidity risk.

The Company's focus is to foresee the unpredictability of financial markets and seek to minimize potential
adverse effects on its financial performance.

The Company's financial liabilities comprise of borrowings, trade payable and other liabilities to manage
its operation and the financial assets include trade receivables, deposits, cash and bank balances, other
receivables etc. arising from its operation.

(A) Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate
because of changes in market prices. Market prices comprise three types of risk: (a) Foreign currency
rate risk, (b) interest rate risk and (c) other price risks such as equity price risk and commodity risk.

Foreign currency risk : Foreign currency risk is the risk that the fair value or future cash flows of an
exposure will fluctuate because of changes in foreign exchange rates. The carrying amounts of the
Company's net foreign currency exposure denominated monetary assets and monetary liabilities at
the end of the reporting period as follows:

Note 47 Financial Instruments (Contd.)

(b) Interest Rate Risk

Interest rate risk can be either fair value interest rate risk or cash flow interest rate risk. Fair value interest
rate risk is the risk of changes in fair values of fixed interest bearing investments because of fluctuations
in the interest rates, in cases where the borrowings are measured at fair value through profit or loss. Cash
flow interest rate risk is the risk that the future cash flows of floating interest bearing investments will
fluctuate because of fluctuations in the interest rates.

Exposure to Interest Rate Risk

Interest rate risk of the Company arises from borrowings. The Company endeavour to adopt a policy of
ensuring that maximum of its interest rate risk exposure is at fixed rate. The Company's interest-bearing
financial instruments are reported as below:

Fair value sensitivity analysis for fixed-rate instruments

The Company does not account for any fixed-rate financial assets or financial liabilities at fair value through
profit or loss. Therefore, a change in interest rates at the reporting date would not affect profit or loss.

Cash flow sensitivity analysis for floating-rate instruments : Since floating-rate instruments is Nil, hence
impact for the reporting period is Nil.

(c) Other Price Risks

(i) Equity Price Risk

The Company is exposed to equity price risks arising from equity investments which is not material.

(ii) Derivative Financial Instruments

The Company does not hold derivative financial instruments

(b) Credit Risk

Credit risk arises from the possibility that the counterparty will default on its contractual obligations
resulting in financial loss to the Company. To manage this, the Company periodically assesses the
financial reliability of customers, taking into account the financial conditions, current economic trends,
and analysis of historical bad debts and ageing of accounts receivable.

Note 47 Financial Instruments (Contd.)

Trade Receivables

Our historical experience of collecting receivables is that credit risk is low. Hence, trade receivables are
considered to be a single class of financial assets. Credit risk has always been managed by each business
segment through credit approvals, establishing credit limits and continuously monitoring the credit
worthiness of customers to which the Company grants credit terms in the normal course of business.

Other Financial Assets

Credit risk on cash and cash equivalents is limited as the Company generally invests in deposits with
banks and financial institutions with high credit ratings assigned by international and/or domestic credit
rating agencies. Investments primarily include investment in liquid mutual fund units, quoted bonds
issued by Government and Quasi Government organizations and certificates of deposit which are funds
deposited at a bank for a specified time period.

(c) Liquidity risk

Liquidity risk refers to risk of financial distress or extra ordinary high financing cost arising due to shortage
of liquid funds in a situation where business conditions unexpectedly deteriorate and require financing.
The Company's objective is to maintain at all times optimum levels of liquidity to meet its cash and
collateral requirements. Processes and policies related to such risk are overseen by senior management
and management monitors the Company's net liquidity position through rolling forecast on the basis of
expected cash flows.

Definitions:

1 Current Ratio (in times) = Current Assets /Current Liabilities

2 Debt Equity Ratio (in times) = Debt / Equity

3 Debt Service Coverage Ratio (in times) = Earnings for debt service (Net Profit after tax Non-cash
operating expenses: depreciation and amortisation Finance Cost Exceptional Loss) / Debt service
(Interest & Lease Payments Principal Repayments of long term borrowings)

4 Return on Equity Ratio (in %) = Net Profit After Tax / Shareholder equity

5 Inventory Turnover Ratio (in times) = Cost of goods sold / Average Inventory

6 Trade Receivables Turnover Ratio (in times) = Revenue from operations/ Trade Receivables

7 Trade Payables Turnover Ratio (in times) = Operating Expenses and Other expenses / Trade
Payables

8 Net Capital Turnover Ratio (in times) = Revenue from operations / Working Capital

9 Net Profit Ratio (in %) = Net Profit After Tax / Revenue from operations

10 Return on Capital Employed (in %) = Earnings before interest and tax / Capital employed (Net worth
Long term borrowings -Deferred tax assets)

11 Return on Investment (in %) = Interest income on bank deposits / Bank Fixed Deposits

Note 49 : Disclosure requirements as notified by MCA pursuant to amended Schedule Ill
(Contd.)

(ii) The Company did not have any transactions with companies struck off under Section 248 of the Companies
Act, 2013 or Section 560 of Companies Act, 1956 during the financial year.

(iii) The Company does not have any Benami property, where any proceeding has been initiated or pending
against the Company for holding any Benami property

(iv) The Company has not been declared as a willful defaulter by any lender who has powers to declare a
company as a willful defaulter at any time during the financial year or after the end of reporting period but
before the date when the financial statements are approved.

(v) The Company does not have any cases where quarterly returns or statements of current assets filed by the
Company with banks or financial institutions are not in agreement with the books of accounts.

(vi) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the
statutory period

(vii) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

(viii) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including
foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by
or on behalf of the Company (Ultimate Beneficiaries) , or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

(ix) The Company has not received any fund from any person(s) or entity(ies), including foreign entities
(Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall :

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by
or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

(x) The Company does not have transaction which is not recorded in the books of accounts that has been
surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961
(such as, search or survey or any other relevant provisions of the Income Tax Act, 1961)

(xi) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act
read with the Companies (Restriction on number of Layers) Rules, 2017

Note 50. Exceptional Items

The Company had entered into a Share Purchase Agreement with Aurionpro Holdings Pte Ltd for sale of 100%
shareholding of Integro Technologies Pte Ltd ('Integro') for a consideration of USD 10 million. As per the valuation
report obtained at the time of transaction, the fair value of shares of Integro was SG$ 13,504,572 (equivalent to
E 5,916.35 Lakhs). The Company had repatriated US$ 10 million and realised E 6,023.82 Lakhs on conversion which
was higher than fair value of equivalent E 5,916.35 Lakhs as per the valuation report. However, as per RBI's view,
since the transaction was sale of shares of a Singapore Company i.e Integro, the fair value expressed in SG$
should have been realized. Due to exchange rate difference between SGD and USD on the date of repatriation of
consideration as compared to the date of issue of valuation report, the realization of consideration was less by
SG$ 938,301 (in SG$ terms) when compared with the fair value as per valuation report. Accordingly, the company
has realised an additional equivalent to SG$ 938,301 (E 604.44 Lakhs) which is reflected as gain in exceptional
item.

Note 51. Prior Periods Comparative

The previous year figures have been regrouped / reclassified wherever necessary to make them comparable
with those of the current year.

Note 52. Authorisation of Financial Statements

The financial statements were approved by the Board of Directors on May 13, 2025.

As per our attached report of even date

For C K S P AND CO LLP For and on behalf of the Board of Directors of Aurionpro Solutions Limited

Chartered Accountants

Firm Registration No. 131228W/W100044

Debmalya Maitra Paresh Zaveri Amit Sheth

Partner Chairman & Managing Director Co- Chairman & Director

Membership No 053897 DIN : 01240552 DIN : 00122623

Vipul Parmar Ninad Kelkar

Chief Financial Officer Company Secretary

Navi Mumbai, May 13, 2025 Navi Mumbai, May 13, 2025