We have audited the accompanying standalone financial
statements of Cords Cable Industries Limited (“the
Company”), which comprise the Balance Sheet as at
31^stMarch, 2025, the Statement of Profit and Loss
(including Other Comprehensive Income), the Statement
of Changes in Equity and the Statement of Cash Flows
for the year then ended, and a summary of the significant
accounting policies and other explanatory information
(hereinafter referred to as “Standalone Financial
Statements”).

In our opinion and to the best of our information and
according to the explanations given to us, the aforesaid
standalone financial statements give the information
required by the Act in the manner so required and give a
true and fair view in conformity with the accounting
principles generally accepted in India, of the state of affairs
of the Company as at 31^stMarch 2025, and its profit
(including other comprehensive income), its cash flows
and the changes in equity for the year ended on that date.

Basis for Opinion

We conducted our audit of the Standalone Financial
Statements in accordance with the Standards on Auditing
specified under section 143(10) of the Act (SAs). Our
responsibilities under those Standards are further
described in the Auditor’s Responsibilities for the Audit
of the Standalone Financial Statements section of our
report. We are independent of the Company in accordance
with the Code of Ethics issued by the Institute of Chartered
Accountants of India (IC AI) together with the
independence requirements that are relevant to our audit
of the standalone financial statements under the
provisions of the Act and the Rules made there under,
and we have fulfilled our other ethical responsibilities in
accordance with these requirements and the ICAI’s Code
of Ethics. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis
for our audit opinion on the standalone financial
statements.

Key Audit Matters

During our audit, we had not came across with any
significant areas that require reporting under “Key Audit
Matter” paragraph and hence we are not including the
same in our audit report as per para (A59) of SA 701.

Management’s Responsibility for the Standalone
Financial Statements

The Company’s Board of Directors is responsible for the

matters stated in Section 134 (5) of the Companies Act,
2013 (“the Act”) with respect to the preparation and
presentation of these standalone Ind AS financial
statements that give a true and fair view of the financial
position, financial performance (including other
comprehensive income), cash flows and changes in equity
of the Company in accordance with the accounting
principles generally accepted in India, including the Indian
Accounting Standards prescribed under Section 133 of
the Act read with rule 3of the Companies (Indian
Accounting Standards) Rules, 2015 and Companies
(Indian Accounting Standards) amendment Rules, 2016.

This responsibility also includes maintenance of adequate
accounting records in accordance with the provisions of
the Act for safeguarding the assets of the Company and
for preventing and detecting frauds and other irregularities,
selection and application of appropriate accounting
policies, making judgments and estimates that are
reasonable and prudent; and design, implementation and
maintenance of adequate internal financial controls, that
were operating effectively for ensuring the accuracy and
completeness of the accounting records, relevant to the
preparation and presentation of the standalone Ind AS
financial statements that give a true and fair view and are
free from material misstatement, whether due to fraud or
error.

Auditors’ Responsibility for the Standalone Financial
Statements

Our responsibility is to express an opinion on these
standalone Financial Statements based on our audit. We
have taken into account the provisions of the Act, the
accounting and auditing standards and matters which are
required to be included in the audit report under the
provisions of the Act and the Rules made thereunder.

We conducted our audit of the Standalone financial
statements in accordance with the Standards on Auditing
specified under Section 143(10) of the Act. Those
Standards require that we comply with ethical
requirements and plan and perform the audit to obtain
reasonable assurance about whether the standalone
Financial Statements are free from material misstatement.

An audit involves performing procedures to obtain audit
evidence about the amounts and the disclosures in the
standalone financial statements. The procedures selected
depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the
standalone financial statements, whether due to fraud or
error. In making those risk assessments, the auditor
considers internal financial control relevant to the
Company’s preparation of the Standalone financial
statements that give a true and fair view in order to design
audit procedures that are appropriate in the
circumstances. An audit also includes evaluating the

appropriateness of the accounting policies used and the
reasonableness of the accounting estimates made by the
Company’s Board of Directors, as well as evaluating the
overall presentation of the standalone financial
statements.

Information Other than the Standalone Financial
Statements and Auditor’s Report Thereon

The Company’s Board of Directors is responsible for the
preparation of the other information. The other information
comprises the information included in the Management
Discussion and Analysis, Board’s Report including
Annexure to Board’s Report, Business Responsibility
Report, Corporate Governance and Shareholder’s
Information, but does not include the standalone financial
statements and our auditor’s report thereon.

Our opinion on the standalone financial statements does
not cover the other information and we do not express
any form of assurance conclusion thereon.

In connection with our audit of the standalone financial
statements, our responsibility is to read the other
information and, in doing so, consider whether the other
information is materially inconsistent with the standalone
financial statements or our knowledge obtained during
the course of our audit or otherwise appears to be
materially misstated.

If, based on the work we have performed, we conclude
that there is a material misstatement of this other
information; we are required to report that fact. We have
nothing to report in this regard.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report)
Order, 2020 (“the Order”), issued by the Central
Government of India in terms of sub-section (11) of
Section 143 of the Act, we give in the “Annexure I”,
a statement on the matters specified in paragraphs 3
and 4 of the Order, to the extent applicable.

2. As required by Section 143 (3) of the Act, we report
that:

(a) We have sought and obtained all the information
and explanations which to the best of our
knowledge and belief were necessary for the
purposes of our audit.

(b) In our opinion, proper books of account as
required by law have been kept by the Company
so far as it appears from our examination of those
books.

(c) The Balance Sheet, the Statement of Profit and
Loss (including other comprehensive income),
the Cash Flow Statement and the Statement of
changes in Equity dealt with by this Report are
in agreement with the relevant books of account.

(d) In our opinion, the aforesaid standalone financial
statements comply with the Indian Accounting
Standards specified under Section 133 of the Act,
read with rule 3 of the Companies (Indian
Accounting Standards) Rules, 2015 and
Companies (Indian Accounting Standards)
amendment Rules, 2016.

(e) On the basis of the written representations
received from the directors as on 31 March 2025
taken on record by the Board of Directors, none
of the directors is disqualified as on 31 March
2025 from being appointed as a director in terms
of Section 164 (2) of the Act.

(f) With respect to the adequacy of the internal
financial controls over financial reporting of the
Company and the operating effectiveness of such
controls, refer to our separate Report in
“Annexure II” and

(g) With respect to the other matters to be included
in the Auditor’s Report in accordance with Rule
11 of the Companies (Audit and Auditors) Rules,
2014,as amended, in our opinion and to the best
of our information and according to the
explanations given to us:

i. The Company has disclosed the impact of
pending litigations on its financial position in
its standalone financial statements.

ii. The Company did not have any long term
contracts including derivatives contracts for
which there were any material foreseeable
losses.

iii. There has been no delay in transferring
amounts, required to be transferred, to the
Investor Education and Protection Fund by
the Company.

3. The reporting under Rule 11(g) of the Companies
(Audit and Auditors) Rules, 2014 is applicable from 1
April 2023. Based on our examination which included
test checks, the Company has used accounting
software for maintaining its books of account, which
have a feature of recording audit trail (edit log) facility
and the same has operated throughout the year for
all relevant transactions recorded in the respective
software. Further, the audit trail feature has not been
tampered with and the audit trail has been preserved
by the Company as per statutory requirements.

For Alok Misra & Co.

Chartered Accountants
Firm’s Registration No: 018734N

CA. Alok Misra

Place of Signature: New Delhi Partner

Date: 27.05.2025 M.No: 500138