1. We have (a) audited standalone financial results JAIHIND SYNTHETICS LIMITED (the
"Company") for the year ended March 31, 2025 and (b) audited standalone financial results
for the quarter ended March 31, 2025 included in the accompanying Statement of
Standalone Financial Results ("the Statement"), being submitted by the Company pursuant
to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended ("the Listing Regulations").

(a) Opinion on Financial Results for the year ended March 31, 2025

In our opinion and to the best of our information and according to the explanations given to
us, the aforesaid standalone financial results:

i) are presented in accordance with the requirements of Regulation 33 of the
Listing Regulations in this regard; and

ii) give a true and fair view in conformity with the recognition and measurement
principles laid down in the applicable accounting standards prescribed under
Section 133 of the Companies Act, 2013 (the "Act") and other accounting
principles generally accepted in India, of net profit and other comprehensive
income and other financial information of the Company for the year ended
March 31, 2025.

(b) Conclusion on Audited Standalone Financial Results for the quarter ended March 31,
2025

With respect to the standalone financial results for the quarter ended March 31, 2025, based
on our review conducted as stated In paragraph (b) of Auditor's Responsibilities section
below, nothing has come to our attention that causes us to believe that the accompanying
statement of audited standalone financial results for the quarter ended March 31, 2025,
prepared in accordance with applicable accounting standards and other recognized
accounting practices and policies has not disclosed the information required to be disclosed
in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it
contains any material misstatement.

Basis for Opinion on the Audited Standalone Financial Results for the year ended
March 31,2025

We conducted our audit in accordance with the Standards on Auditing (15As") specified
under

Section 143(10) of the Companies Act, 2013 (lithe Act"). Our responsibilities under those
Standards are further described in paragraph (a) of Auditor's Responsibilities section below.
We are independent of the Company in accordance with the Code of Ethics issued by the
Institute of Chartered Accountants of India (lithe ICAI") together with the ethical requirements
that are relevant to our audit of the Standalone Financial Results for the year ended March
31, 2025 under the provisions of the Act and the Rules thereunder, and we have other
ethical responsibilities in accordance with these requirements and the ICAl's Code of Ethics.
We believe that. the audit evidence obtained by us is sufficient and appropriate to provide a
basis

for our audit opinion.

Management's Responsibilities for the Statement

This Statement which includes the Standalone Financial Results is the responsibility of the
Company's Board of Directors and has been approved by them for the issuance. The
Standalone Financial Results for the year ended March 3l, 2025 has been compiled from the
related audited standalone financial statements. This responsibility includes the preparation
and presentation of the Standalone Financial Results for the quarter and year ended March
31, 2025 that give a true and fair view of the net profit and other comprehensive income and
other financial information in accordance with the recognition and measurement principles
laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read
with relevant rules issued thereunder and other accounting principles generally accepted in
India and in compliance with Regulation 33 of the Listing Regulations.

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
the design, implementation and maintenance of adequate internal financial controls that
were operating effectively for ensuring the accuracy and completeness of the account ng
records, relevant to the preparation and presentation of the Standalone Financial Results
that give a true and fair view and is free from material misstatement, whether due to fraud or
error.

In preparing the Standalone Financial Results the Board of Directors are responsible for
assessing the Company's ability, to continue as d 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 'co cease operations, or has no
realistic alternative but to do so.

The Board of Directors are responsible for overseeing the financial reporting process of the
Company

Auditor's Responsibilities

(a) Audit of the Standalone Financial Results for the year ended March 31, 2025

Our objectives are to obtain reasonable assurance about whether the Standalone Financial

Results for the year ended March 31, 2025 as a whole is 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 this Standalone Financial Results.

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 Annual Standalone Financial
Results 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
omissio"1s, 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, but not for the purpose of expressing
an opinion on the effectiveness of the Company's internal control.

• Evaluate the appropriateness of accounting. policies used and the reasonableness of
accounting estimates made by the Board of Directors.

• Evaluate the appropriateness and reasonableness of disclosures made by the Board of
Directors in terms of the requirements specified under Regulation 33 of the Listing
Regulations.

• Conclude on the appropriateness of the Board of Directors' 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 ability of the Company
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 Statement
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 Annual Standalone Financial
Results, including the disclosures, and whether the Annual Standalone Financial Results
represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the Annual Standalone Financial
Results of the Company to express an opinion on the Annual Standalone Financial Results.
Materiality is the magnitude of misstatements in the Annual Standalone Financial Results
that, individually or in aggregate, makes it probable that the economic decisions of a
reasonably knowledgeable user of the Annual Standalone Financial Results 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 Annual Standalone Financial Results.

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.

(b) Review of the Standalone Financial Results for the quarter ended March 31,2025

We conducted our review of the Standalone Financial Results for the quarter ended March
31, 2025 in accordance with the Standard on Review Engagements ("SRE") 2410 'Review of
Interim Financial Information Performed by the Independent Auditor of the Entity', issued by
the ICAI. A review of interim financial information consists of making inquiries, primarily of
the Company's personnel responsible for financial and accounting matters, and applying
analytical and other review procedures, A review is substantially less in scope than an audit
conducted in accordance with SAs specified under section 143(10) of the Act and
consequently does not enable us to obtain assurance that we would become aware of all
significant matters that might be identified in an audit. Accordingly, we do not express an
audit opinion.

Other Matters

• The Statement includes the results for the Quarter ended March 31, 2025 being the
balancing figure between audited figure in respect of the full financial year and the published
year to date figures up to the third quarter of the current financial year which were subject to
limited review by us.

• Our report on the statement is not modified in respect of these matters.

Auditors signing & Details

For PSV Jain & Associates
Chartered Accountants
FRN 131505W

CA Dularesh Kumar Jain

Partner

M. No 137264

Date: May 30, 2025

UDIN NO: 25137264BMICBW5612