We have audited the accompanying Standalone financial statements of KAIROSOFT AI
SOLUTIONS LIMITED ('the company'),which comprise the Balance Sheet as at March 31,
2026, the Statement of Profit and Loss including the statement of other comprehensive
income, the Cash flow statement and the Statement of change in Equity for the year 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, aforesaid Ind AS financial statements give the information required by the Companies
Act, 2013 (the 'Act') in the manner so required and give a true and fair view in conformity
with the Indian Accounting Standards prescribed under Section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and other
accounting principles generally accepted in India, of the state of affairs of the Company as
at 31^sl March, 2026 and its profit/(loss) (including Other Comprehensive Income), its
changes in equity 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 Act. Our responsibilities under those Standards are further described
in the Auditor's Responsibilities for the Audit of the Standalone financial statementssection
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 Ind AS Standalone financial statements
under the provisions of the Act and the Rules thereunder, 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 Standalone 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 be 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 Board's Report including
Annexures to Board's Report, 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.

Responsibilities 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 Act with respect to the preparation of these Ind AS Standalone financial statements
that give a true and fair view of the financial position, financial performance including other
comprehensive income, changes In equity and cash flows of the Company in accordance
with the accounting principles generally accepted In India, including the Indian Accounting
Standards ("lnd AS'¹) notified under Section 133 of the Act read with the Companies (Indian
Accounting Standards) Rules, 2015, as amended from time to time.

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, impiementation 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 Ind AS Standalone
financial statements that give a true and fair view and are free from materia! misstatement,
whether due to fraud or error.

In preparing the Standalone financial statements, the Board of Directors 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 the
Board of Directors 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 Standalone 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 assurance is a high
level of assurance, but 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, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis of
these Standalone 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 Standalone 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, misrepresentations, 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 manogement.

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 ore required to draw attention in our auditor's report to the
related disclosures in the Standalone 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.

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

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 Gompanies (Auditor's Report) Order, 2020 ("the Order"), as
amended, issued by the Central Government of India in terms of sub-section (11) of
section 143 of the Act, we give in the "AnnexureA" a statement on the matters
specified in paragraphs 3 and 4 of the Order.

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 purpose 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, except for the
matters stated in the paragraph below Clause h(iv), on reporting under Rule 11(g)
of the Companies (Audit and Auditors) Rules, 2014;

c. The Balance Sheet and 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 books of account;

d. In our opinion, the aforesaid Standalone financial statements comply with the Indian
Accounting Standards ("Ind AS") notified under Section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended from time to
time

e. On the basis of written representations received from the directors as on March 31,
2026 taken on record by the Board of Directors, none of the directors Is disqualified
as on March 31, 2026 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 fi"; and

g. The provision of section 197 read with Schedule V to the Act regarding managerial
renumeration have been complied by the company

h. 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, 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;

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

iii. There were no amounts which were required to be transferred to the Investor

Education and Protection Fund by the Company.

iv. Based on our examination which included test checks and information
given to us, the Company has used accounting softwares for maintaining its
books of account, which has a feature of recording audit trail (edit log) facility
and same has not been operated throughout the year for all relevant
transactions recorded in the respective softwares, furthermore during the
course of Audit we did not come across any instance of audit trail feature
being tempered with one implemented.

v. The modifications relating to the maintenance of accounts and other matters
connected therewith are as stated in the paragraph above on reporting under
section 143(3)(b) of the Act and paragraph above on reporting under Rule
11(g) of the Companies (Audit and Auditors) Rules, 2014

For S. Agarwal & Co.

Chartered Accountants
FRN: 000808N

^Sk-a

S.N. Agarwal

Place: New Delhi (Partner)

Date: 30.05.2026 M. No.: 012103

UDIN: 26012103DQABMY403Q