We have audited the accompanying Standalone financial statements of EYANTRA VENTURES LIMITED (formerly known
as punit Commercials Limited) (“the Company*), which comprise the standalone balance sheet as at 31 March 2025 and
the standalone statement of profit and loss including other comprehensive income, standalone statement of changes in
equity and standalone statement of cash flows for the year then ended, and notes to the standalone financial statements,
including material accounting policies and other explanatory information

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 Companies Act. 2013 ("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 March 2025. its profit and other comprehensive income, changes in equity and its cashflows for the year
ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Compa¬
nies Act 2013. 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 together with the ethical requirements that are
relevant to our audit of the standalone financial statements under the provisions of the Companies Act. 2013 and the Rules
there under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of
Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that in our professional judgment, were of most significance in our audit of the
standalone financial statements of the current period. These matters were addressed in the context of our audit of the
financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these
matters. We have determined the matters described below to be the key audit matters to bo communicated in our report.

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 Annual Report but does not include the standalone financial statements and our
auditor’s report thereon. The other information is expected to be made available to us after the date of this auditor's
report.

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 communicate the matter to those charged with governance under SA720 "The Auditor’s responsibilities
relating to Other Information’.

Responsibility of Management and Those Charged with Governance 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 of these standalone financial statements that give a true and fair view of the financial
position, financial performance, changes in equity and cash flows of the Company in accordance with the accounting
principles generally accepted in India, including the Indian Accounting Standards specified under section 133 of the Act
This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act
for safeguarding of 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 financial statement that give a true and fair view and are free from material misstatement, whether due to fraud
or error.

In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting
unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do
so.

Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assur¬
ance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with SAs will always detect
a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individu¬
ally or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis
of these financial statements.

As part of an audit in accordance with SAs. we exercise professional judgment and maintain professional skepticism
throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud
is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepre¬
sentations. or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances. Under section 143(3)(i) of the Companies Act 2013. we are also responsible for
expressing our opinion on whether the company has adequate internal financial controls system in place and the
operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by management

• Conclude on the appropriateness of management’s use of the going concern basis of accounting and. based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty
exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements
or. if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our auditor’s report However, future events or conditions may cause the Company to
cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and
whether the financial statements represent the underlying transactions and events in a manner that achieves fair
presentation.

• Materiality is the magnitude of misstatements in the standalone financial statements that individually or in
aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the stand¬
alone financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i)
planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of
any identified misstatements in the standalone financial statements.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the
audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements
regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought
to bear on our independence, and where applicable, related safeguards.

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 Companies Act. 2013. we give in the Annexure A' 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 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 statement of
changes in equity and the statement of cash flows dealt with by this Report are in agreement with the books of
account

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

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 B".

g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Compa¬
nies (Audit and Auditors) Rules. 2014. in our opinion and to the best of our information and according to the
explanations given to us;

i. The Company does not have any pending litigations which would impact its financial position except those
disclosed in financial statements;

ii. The Company did not have any long-term contracts including derivative contracts for which there wore any
material foreseeable losses.

iiL There were no amounts which wore required to bo transferred to the Investor Education and Protection Fund
by the Company.

iv. a) the management has represented that to the best of their knowledge and belief, no funds have been
advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of
funds) by the Company to or in any other person or entity, including foreign entities ("Intermediaries"). with the
understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, 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 provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries:

b) the management has represented that, to the best of their knowledge and belief, no funds have been
received by the Company to or in any other person or entity, including foreign entities ( Funding Parties"), with
the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or
indirectly lend or invest in other person or entity identified in any manner whatsoever by or on behalf of the
Funding Party ("Ultimate Beneficiaries") or provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries; and

c) based on our audit procedures that were considered reasonable and appropriate in the circumstances,
nothing has come to our notice that that has caused us to believe that the representations under above
sub-clause (a) and (b) contain any material misstatement

v. The Company has not declared or paid any dividend during the year.

vi. Based on our examination which included test checks the Company has used accounting software for maintain¬
ing its books of account, which have a feature of recording audit trail (edit log) facility and the same has operat¬
ed throughout the year for all relevant transactions recorded in the respective software. Further, during the
course of our audit we did not come across any instance of the audit trail feature being tampered with and the
audit trail has boon preserved by the Company as per the statutory requirements for record retention.

3. With respect to the other matters to be included in the Auditor’s Report in accordance with the requirements of

section 197(16) of the Act. as amended, in our opinion and to the best of our information and according to the
explanations given to us. the Company did not pay remuneration to its directors during the current year.

For PRSV & Co. LLP

Chartered Accountants

Firm’s Registration No.; S200016

Y. Venkateswarlu

Partner

Membership No: 222068

Place: Hyderabad

Date: 30 May 2025

UDIN: 252220688MLFYI4417