2.14 Provisions, contingent liabilities and contingent assets
Provisions

A provision is recognized in the statement of profit and loss if, as a result of a past event, the Company has a
present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of
economic benefits will be required to settle the obligation. If the effect of the time value of money is material,
provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects
current market assessments of the time value of money and the risks specific to the liability. Where
discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost.

Contingent liabilities and contingent assets

Adisclosure for a contingent liability is made when there is a possible obligation or a present obligation that
may, but probably will not, require an outflow of resources. Where there is a possible obligation ora present
obligation in respect of which the likelihood of outflow of resources is remote, no provision ordisclosure is
made.

Contingent assets are not recognized in the financial statements. However, contingent assets are
assessed continually and if it is virtually certain that an inflow of economic benefits will arise, the asset and
related income are recognized in the period in which the change occurs.

Onerous contracts

A provision for onerous contracts is recognised in the statement of profit and loss when the expected
benefits to be derived by the Company from a contract are lower than the unavoidable cost of meeting its
obligations under the contract. The provision is measured at the present value of the lower of the expected
cost of terminating the contract and the expected net cost of continuing with the contract. Before a provision
is established, the Company recognises any impairment loss on the assets associated with that contract.

Reimbursement rights

Expected reimbursements for expenditures required to settle a provision are recognised in the statement of
profit and loss only when receipt of such reimbursements is virtually certain. Such reimbursements are
recognised as a separate asset in the balance sheet, with a corresponding credit to the specific expense for
which the provision has been made.

2.15 Revenue recognition:

Ind AS 115 recognizes revenue on transfer of the control of goods or services, either over a period of time or
at a point in time, at an amount that the entity expects to be entitled in exchange for those goods or services.
In order to align with IndAS 115, theAccounting policy on revenue recognition was reviewed and revised.

The Company primarily earns revenue from Contract research and testing services.

Revenue is recognised upon transfer of control of promised services to customers in an amount that
reflects the consideration the Company expect to receive in exchange for those services.

Revenue from providing services is recognised in the accounting period in which such services are
rendered. At contract inception, the Company assesses its promise to transfer services to a customer to
identify separate performance obligations. The Company applies judgment to determine whether each
service promised to a customer is capable of being distinct, and are distinct in the context of the contract, if
not, the promised services are combined and accounted as a single performance obligation. The company
allocates the arrangement consideration to separately identifiable performance obligation based on their
relative stand-alone selling price or residual method.

In case of fixed-price contracts, the customer pays the fixed amount based on a payment schedule. If the
services rendered by the company exceed the payment, a contract asset is recognised. If the payments
exceed the services rendered, a contract liability is recognised.

Revenues in excess/short of invoicing are classified as assets/liabilities, as the case may be.

2.16 Dividend and Interest Income

Dividend income is recognised in profit or loss on the date on which the company's right to receive payment
is established.

Interest Income mainly comprises of interest on Margin money deposit with banks relating to bank
guarantee and term deposits.

Interest income or expense is recognised using the effective interest method (EIR).

Interest is recognized using the time-proportion method, based on rates implicit in the transactions.

2.17 Borrowing Costs

Borrowing costs are interest and other costs incurred in connection with the borrowing of funds. Borrowing
costs directly attributable to acquisition or construction of an asset which necessarily take a substantial
period of time to get ready for their intended use are capitalised as part of the cost of that asset. Other
borrowing costs are recognised as an expense in the period in which they are incurred.

2.18 Tax Expenses

Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent
that it relates to a business combination, or items recognised directly in equity or in Other comprehensive
income.

The Company has determined that interest and penalties related to income taxes, including uncertain tax
treatments, do not meet the definition of income taxes, and therefore accounted for them under Ind AS 37
Provisions, Contingent Liabilities and ContingentAssets.

Current tax

Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid
to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are
enacted or substantively enacted, at the reporting date. Current income tax relating to items recognised
outside the statement of profit and loss is recognised outside the statement of profit and loss (either in OCI
or in equity in correlation to the underlying transaction). Management periodically evaluates positions taken
in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation
and establishes provisions, where appropriate.

Deferred tax

Deferred tax is provided using the liability method on temporary differences between the tax bases of
assets and liabilities and theircarrying amountsforfinancial reporting purposes atthe reporting date.

Deferred tax liabilities and assets are recognized for all taxable temporary differences and deductible
temporary differences.

Deferred tax assets are recognised to the extent that it is probable that taxable profit will be available
against which the deductible temporary differences, and the carryforward of unused tax credits and unused
tax losses can be utilized.

The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent
that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax
assettobe utilised.

Unrecognised deferred tax assets are re-assessed at each reporting date and are recognised to the extent
that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period
when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted
or substantively enacted atthe reporting date.

Deferred tax relating to items recognised outside the statement of profit and loss is recognised outside the
statement of profit and loss (either in OCI or in equity in correlation to the underlying transaction).

Deferred tax assets and deferred tax liabilities are offset if a legally enforceable right exists to set off current
tax assets against current tax liabilities and the deferred taxes relate to the same taxable entity and the
same taxation authority.

Minimum alternate tax (MAT) paid in a year is charged to the statement of profit and loss as current tax for
the year. The deferred tax asset is recognised for MAT credit available only to the extent that it is probable
that the Company will pay normal income tax during the specified year, i.e., the year for which MAT credit is
allowed to be carried forward. In the year in which the Company recognizes MAT credit as an asset, it is
created by way of credit to the statement of profit and loss and shown as part of deferred tax asset. The
Company reviews the “MAT credit entitlement” asset at each reporting date and writes down the asset to the
extent that it is no longer probable that it will pay normal tax during the specified period.

Goods and Service Tax (GST) paid on acquisition of assets or on incurring expenses

When the tax incurred on purchase of assets or services is not recoverable from the taxation authority, the
tax paid is recognised as part of the cost of acquisition of the asset or as part of the expense item, as
applicable. Otherwise, expenses and assets are recognized net of the amount of taxes paid. The net
amount of tax recoverable from, or payable to, the taxation authority is included as part of receivables or
payables in the balance sheet.

2.19 Leases

The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the
contract conveys the right to control the use of an identified asset for a period of time in exchange for
consideration.

The Company as a lessee

The Company applies a single recognition and measurement approach for all leases, except for short-term
leases and leases of low-value assets. The Company recognises lease liabilities to make lease payments
and right-of-use assets representing the right to use the underlying assets.

Right-of-use assets

The Company recognises right-of-use assets at the commencement date of the lease (i.e., the date the
underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated
depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.

The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs
incurred, and lease payments made at or before the commencement date less any lease incentives
received.

Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the
estimated useful lives of the assets. If ownership of the leased asset transfers to the Company at the end of
the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the
estimated useful life of the asset.

The right-of-use assets are also subject to impairment. Refer to the accounting policies in section of
Impairment of non-financial assets.

Lease liabilities

At the commencement date of the lease, the Company recognizes lease liabilities measured at the present
value of lease payments to be made over the lease term. The lease payments include fixed payments
(including in-substance fixed payments) less any lease incentives receivable, variable lease payments that
depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease
payments also include the exercise price of a purchase option reasonably certain to be exercised by the
Company and payments of penalties for terminating the lease, if the lease term reflects the Variable lease
payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to
produce inventories) in the period in which the event or condition that triggers the payment occurs.

In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the
lease commencement date because the interest rate implicit in the lease is not readily determinable. After
the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and
reduced for the lease payments made. In addition, the carrying amount of lease liabilities is re-measured if
there is a modification, a change in the lease term, a change in the lease payments (e.g., changes to future
payments resulting from a change in an index or rate used to determine such lease payments) or a change
in the assessment of an option to purchase the underlying asset. The Company's lease liabilities are
included in Borrowings.

Short-term leases and leases of low-value assets

The Company applies the short-term lease recognition exemption to its short-term leases (i.e., those
leases that have a lease term of 12 months or less from the commencement date and do not contain a
purchase option). It also applies the lease of low-value assets recognition exemption to leases that are
considered to be of low value. Lease payments on short-term leases and leases of low-value assets are
recognized as expense on a straight-line basis overthe lease term.

2.20 Earnings PerShare

Basic earnings pershare

Basic earnings per share is calculated by dividing the net profit or loss for the year attributable to equity
shareholders (after deducting preference dividends and attributable taxes) by the weighted average
number of equity shares outstanding during the year.

The weighted average number of equity shares outstanding during the year is adjusted for events such as
bonus issue, bonus element in a rights issue, share split, and reverse share split (consolidation of shares)
that have changed the number of equity shares outstanding, without a corresponding change in resources.

Diluted earnings pershare

Diluted earnings pershare is computed by dividing the profit (considered in determination of basic earnings
per share) after considering the effect of interest and other financing costs or income (net of attributable
taxes) associated with dilutive potential equity shares by the weighted average number of equity shares
considered for deriving basic earnings per share adjusted for the weighted average number of equity
shares that would have been issued upon conversion of all dilutive potential equity shares.

2.21 Segment reporting

The Company is engaged in the in "Clinical "Research Services and the same constitutes a single
reportable business segment as per IndAS 108.

2.22 Share capital

Incremental costs directly attributable to the issue of equity shares are recognised as a deduction from
equity. Income tax relating to transaction costs of an equity transaction is accounted for in accordance with
IndAS 12.

2.23 Significant accounting judgements, estimates, and assumption

The preparation of the financial statements in conformity with Ind AS requires management to make
judgments, estimates and assumptions that affect the application of accounting policies and the reported
amounts of assets, liabilities, income and expenses. These estimates and associated assumptions are
based on historical experiences and various other factors that are believed to be reasonable under the
circumstances.Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognized in the period in which the estimates are revised and in any future periods affected.
In particular, the areas involving critical estimates or Judgment are:

Determining the lease term of contracts with renewal and termination options

The Company determines the lease term as the noncancellable term of the lease, together with any periods
covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered
by an option to terminate the lease, if it is reasonably certain not to be exercised. The Company has several
lease contracts that include extension and termination options. The Company applies judgement in
evaluating whether it is reasonably certain to exercise the option to renew or terminate the lease. That is, it
considers all relevant factors that create an economic incentive for it to exercise either the renewal or
termination. After the commencement date, the Company reassesses the lease term if there is a significant
event or change in circumstances that is within its control and affects its ability to exercise or not to exercise
the option to renew or to terminate. Furthermore, the periods covered by termination options are included
as part of the lease term only when they are reasonably certain not to be exercised.

Property, plant and equipment

The depreciation of property, plant and equipment is derived on determining an estimate of an asset's
expected useful life and the expected residual value at the end of its life. The useful lives and residual
values of Company's assets are determined by management at the time of acquisition of asset and is
reviewed periodically, including at each financial year end. The lives are based on historical experience with
similar assets as well as anticipation of future events, which may impact their life.

Impairment of financial and non-financial assets

Significant management judgement is required to determine the amounts of impairment loss on the
financial and nonfinancial assets. The calculations of impairment loss are sensitive to underlying
assumptions.

Tax provisions and contingencies

Significant management judgement is required to determine the amounts of tax provisions and
contingencies. Deferred tax assets are recognised for unused tax losses and MAT credit entitlements to the
extent it is probable that taxable profit will be available against which these losses and credit entitlements
can be utilized. Significant management judgement is required to determine the amount of deferred tax
assets that can be recognized, based upon the likely timing and the level of future taxable profits together
with future tax planning strategies.

Defined benefit plans

The cost of the defined benefit plan and the present value of the obligation are determined using actuarial
valuation. An actuarial valuation involves various assumptions that may differ from actual developments in
the future. These include the determination of the discount rate, future salary increases and mortality rates.

Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is
highly sensitive to changes in these assumptions.All assumptions are reviewed at each reporting date.

The parameter most subject to change is the discount rate. In determining the appropriate discount rate for
plans operated in India, the management considers the interest rates of government bonds where
remaining maturity of such bond correspond to expected term of defined benefit obligation.

The mortality rate is based on publicly available mortality tables. Those mortality tables tend to change only
at interval in response to demographic changes. Future salary increases and gratuity increases are based
on expected future inflation rates.

Fairvalue measurement of financial instruments

When the fair values of financial assets and financial liabilities recorded in the balance sheet cannot be
measured based on quoted prices in active markets, their fair value is measured using internal valuation
techniques. The inputs to these models are taken from observable markets where possible, but where this
is not feasible, a degree of judgement is required in establishing fair values. Judgements include
considerations of inputs such as liquidity risk, credit risk and volatility. Changes in assumptions about these
factors could affect the reported fair value of financial instruments.

Notes:

i. The title deeds of all immovable properties are held in the name of the company. The company has not revalued its property plant and
equipment.

ii. Pledge on Property, Plant and Equipment

Property, Plant and Equipment (Other than Vehicles) with a net carrying amount aggregating Rs.1381.77 lakhs (March 31,2024-Rs.
1121.47 Lakhs) are subject to a Pari Passu first charge on the company's Term loans. Further, the Property, Plant and Equipment
(Other than Vehicles) are subject to Pari Passu second charge on the company's current borrowings. Also, refer notes. 15 &
18

iii. Hypothecation on Vehicles

Vehicles with Net Carrying amount aggregating Rs. 204.73 Lakhs (March 31, 2024- Rs. 16.84 Lakhs) are subject to
hypothecation.

Note points for loans

Machinery Loan of Rs.260.64 Lakhs from Karur Vysya Bank repayable in 74 monthly installments commenced
from 22 January 2019 interest rate@ 10.50%.

Covid Loan of Rs. 175.00 Lakhs from Karur Vysya Bank repayable in 38 monthly installments commencing from
05April 2024 interest rate @8.15%.

Cash credit from KVB Bank is primarly secured by hypothecation of entire current assets of the company both
present and future.

Machinery Loan of Rs.420.00 Lakhs from Karur Vysya Bank repayable in 60 monthly installments commenced
from 28 June 2025 interest rate @10.75%.

Machinery and Covid Loans from KVB Banks are primarly secured by hypothecation of machinery/asset
procured against bankfinance.

Car loan of Rs. 30.06 Lakhs from HDFC Bank repayable in 48 monthly installments commenced from 07
September2023 interest rate @ 8.80%..

Car loan of Rs. 81.00 Lakhs from Mercedes-Benz Financial Services repayable in 60 monthly installments
commenced from 05 March 25 interest rate @ 8.62%..

Car loan of Rs. 95.15 Lakhs from Mercedes-Benz Financial Services repayable in 60 monthly installments
commenced from 05September24 interest rate @8.78%..

Security details:

Property, Plant and Equipment (Other than Vehicles) with a net carrying amount aggregating Rs.1381.77 lakhs
(March 31,2024-Rs. 1121.47 Lakhs) are subject to a

Pari Passu first charge on the company's Term loans. Further, the Property, Plant and Equipment (Other than
Vehicles) are subject to Pari Passu second charge on the company's current borrowings.

Hypothecation on Vehicles

Vehicles with Net Carrying amount aggregating Rs. 204.73 Lakhs (March 31,2024- Rs. 16.84 Lakhs) are subject
to hypothecation.

Notes:

i) The company has provided Corporate Guarantee of Rs. 740.00 Lakhs to KVB bank for the loans obtained
by Naya Laboratories Private Limited

ii) The transactions with related parties are made on terms equivalent to those that prevail in arm's length
transactions. This assessment is undertaken each financial year through examining the financial position of
the related party and the market in which the related party operates. Outstanding balances at the year-end
are unsecured.

iii) Net Loan given Rs. 484.26 Lakhs (March 31,2024 Rs. 134.89 Lakhs) to subsidiary is for business purposes
@ interest rate of 7% per annum.

38. Financial instruments and fairvalue

All assets and liabilities for which fairvalue is measured or disclosed in the Ind AS financial statements are
categorised within the fairvalue hierarchy, as below, based on the lowest level input that is significant to the
fairvalue measurement as a whole:

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

Level 2: Valuation techniques for which the lowest level input that is significant to the fair value
measurement is directly or indirectly observable

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

There has been no transfers between levels during the year. The management has assessed that the carrying
values of financial assets and financial liabilities for which fair values are disclosed, reasonably approximate their
fair values because these instruments have short-term maturities.

39. Financial risk management objectives and policies

The Company's principal financial liabilities comprise borrowings, trade and other payables. The main
purpose of these financial liabilities is to finance the Company's operations. The Company's principal
financial assets include investments, trade and other receivables, cash and cash equivalents, bank
balances, security deposits and derivatives that are out of regular business operations.

The Company is exposed to market risk, credit risk and liquidity risk. The Company's senior management
oversees the management of these risks. The Company's risk management is carried out by a treasury
department under policies approved by the Board of Directors. The Board of Directors provides written
principles for overall risk management, as well as policies covering specific areas, such as foreign
exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative
financial instruments, and investment of excess liquidity.

Market risk is the risk that the fair value of future cash flows of a financial instrument that will fluctuate
because of changes in market prices. Market risk comprises three types of risk i.e. interest rate risk,
currency risk and other price risk, such as commodity risk. Financial instruments affected by market risk
include borrowings, derivatives financial instruments and trade payables.

i. Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of the Company's financial instruments will
fluctuate because of changes in market interest rates. The Company's exposure to the risk of changes in
market interest rate relates primarily to the Company's borrowings with floating interest rates. The following
table demonstrates the sensitivity to a reasonably possible change in interest rates on borrowings affected.
With all other variables held constant, the Company's profit before tax is affected through the impact on
floating rate borrowings, without considering impact of derivatives not designated as hedges, as follows:

Credit risk is the risk of loss that may arise on outstanding financial instruments if a counterparty default on
its obligations. The Company's exposure to credit risk arises majorly from trade and other receivables.
Other financial assets like security deposits and bank deposits are mostly with government authorities and
scheduled banks and hence, the Company does not expect any credit risk with respect to these financial
assets.

Trade and other receivables

The Company's exposure to credit risk is influenced mainly by the individual characteristics of each
customer. The demographics of the customer, including the default riskof the industry and country in which
the customer operates, also has an influence on credit risk assessment. Credit risk is managed through
credit approvals, establishing credit limits and continuously monitoring the creditworthiness of customers to
which the Company grants credit terms in the normal course of business.

Investments

The Company limits its exposure to credit risk by generally investing in liquid securities and only with
counterparties that have a good credit rating. The Company does not expect any losses from non¬
performance by these counter-parties, and does not have any significant concentration of exposures to
specific industry sectors or specific country risks.

Details of financial assets-not due, pastdueand impaired

None of the Company's cash equivalents, including term deposits with banks, were past due or impaired as
of 31 March 2025. The Company's credit period for trade and other receivables payable by its customers
generally ranges from 30 - 90 days.

c) Liquidity risk

The Company's objective is to maintain optimum levels of liquidity to meet its cash and collateral
requirements at all times. The Company relies on a mix of borrowings and excess operating cash flows to
meet its needs for funds. The current committed lines of credit are sufficient to meet its short to medium/long
term expansion needs. The Company monitors rolling forecasts of its liquidity requirements to ensure it has
sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed
borrowing facilities at all times so that the Company does not breach borrowing limits or covenants (where
applicable)on any of its borrowing facilities.

Reasons:

1. Increase in Borrowings as compared to lastyear.

2. Decrease in loss as compared to last year.

3. Profit reported in currentfinancial year when compared to loss in previous financial year.

4. Profit reported in currentfinancial year when compared to loss in previous financial year.

5. Increase in Profit before interest and taxes.

42. Other statutory information

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

2. The Company does not have any transactions with struckoff companies.

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

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

5. 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.

6. 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.

7. The Company has not entered in to any transaction which is not recorded in the books of accounts that has
been surrendered ordisclosed as income during the year in the tax assessments underthe Income TaxAct,
1961 (such as, search or survey or anyother relevant provisions of the IncomeTaxAct, 1961).

8. The Company has not been declared as willful defaulter by any bank or financial institution or other lender.

9. 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.

10. No Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to
237 of the CompaniesAct, 2013, during the year.

11. The Company does not have any borrowings from banks or financial institutions against security of its
current assets.

43. Capital Management

For the purpose of the Company's capital management, capital includes issued equity capital, convertible
preference shares, securities premium and all other equity reserves attributable to the equity holders of the
parent. The primary objective of the Company's capital management is to maximise the shareholder value.

The Company manages its capital structure and makes adjustments in light of changes in economic
conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the
Company may adjust the dividend payment to shareholders, return capital to shareholders or issue new
shares. The Company monitors capital using a gearing ratio, which is net debt divided by total capital plus
net debt. The Company includes within net debt, interest bearing loans and borrowings, less cash and cash
equivalents, excluding discontinued operations.

44. Leases

The Company has lease contracts for buildings. The leases generally have lease terms between 2 to 4
years. The Company's obligations under its leases are secured by the lessor's title to the leased assets.
Generally, the Company is restricted from assigning and sub-leasing the leased assets. There lease
contracts that include extension and termination options, which are further discussed below.

The Company also has certain leases with lease terms of 12 months or less and leases with low value. The
Company applies the ‘short-term lease' and ‘lease of low-value assets' recognition exemptions for these
leases.

Refer Note 3 for details of carrying amounts of right-of-use assets recognised and the movements during
the year. Set out below are the carrying amounts of lease liabilities (included under interest-bearing
borrowings) and the movements during the year:

45. Previous period/year figures have been regrouped/re-classified wherever necessary, to conform to current
period's classification in order to comply with the requirements of the amended Schedule III to the
CompaniesAct, 2013.

The accompanying notes are integral part of the financial statements.

As per our report of even date for and on behalf of the Board of Directors

for PAVULURI & Co JEEVAN SCIENTIFIC TECHNOLOGY LIMITED

Chartered Accountants

Firm Regn No:012194S Sd/- Sd/-

K. Krishna Kishore M Snigdha

Sd/- Managing Director Executive Director

CA. N. RAJESH DIN: 00876539 DIN: 08934860

Partner

Membership No: 223169 Sd/ Sd/

^{UDIN: 25223169BMILMB3138} r Venkateswara Rao Kodati Krishna Sainadh

Chief Financial Officer Company Secretary

^{Place: Hyderabad} _{M.No: A69904}
^{Date: 30-05-2025} _{Place: Hyderabad}

Date: 30-05-2025