We have audited the accompanying standalone financial statements of M/s. SAMAY PROJECT SERVICES
LIMITED (“the Company”), which comprise the Balance Sheet as at 31st March 2025, the Statement of Profit
and Loss and Cash Flow Statement for the year then ended and a summary of significant 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 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 31st March 2025 and its profit and its cash flows 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 Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s
Responsibilities for the Audit of the 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 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 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. Reporting of key audit matters as per SA 701 is not applicable to the Company as it is not a listed
entity.

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

The Company s Board of Directors is responsible for the other information. The other information comprises the
Directors Report with regards to future expansion, but does not include the financial statements and our auditor’s

Vi. Based on our examination, which included test checks, the Company has used accounting
softwares for maintaining its books of account for the financial year ended March 31,2024 which
has a feature of recording audit trail (edit log) facility and the same has operated throughout the
year for all relevant transactions recorded in the softwares. Further, during the course of our audit
we did not come across any instance of the audit trail feature being tampered with.

As proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is applicable from April 1,
2023, reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 on
preservation of audit trail as per the statutory requirements for record retention is not applicable
for the financial year ended March 31,2025.

FOR KRISHAAN & CO.,

CHARTERED ACCOUNTANTS
FRN: 001453S

P M PR1YADARSINI

PARTNER

M.No. 241890

UD1N : 25241890BMTCPB7032

Place : CHENNAI
Date : 03-May-2025