Emphasis of Matter

We draw attention to the following matters in Notes to the
financial statements, which describe the uncertainty related
to the outcome

a) Note 43.-which states that trade Receivables and Payables
for which confirmations are not received from the parties are
subject to the reconciliation and consequential adjustments
on determination /receipt of such confirmations.

b) Note 23: -which states GST input unclaimed amounting to
C161.94 lacs are subject to reconciliation and necessary
adjustments on such reconciliation

Our opinion is not modified in respect of the above matters

Information other than the Financial Statements and
Auditor's Report thereon

The Company's Board of Directors are responsible for the other
information. The other information comprises the information
included in the Director's Report, but does not include the
financial statements and our auditor's report thereon.

Our opinion on the 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 financial statements, our
responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained in the
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 for the Financial
Statements

The accompanying financial statements have been approved
by the Company's Board of Directors. The Company's Board of
Directors are responsible for the matters stated in section 134(5) of
the Act with respect to the preparation and presentation of these
financial statements that give a true and fair view of the financial
position, financial performance and cash flows of the Company
in accordance with the Accounting Standards specified under
section 133 of the Act, read with the Companies (Accounting
Standards) Rules, 2021 and other accounting principles generally
accepted in India. 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 financial statements that
give a true and fair view and are free from material misstatement,
whether due to fraud or error.

In preparing the financial statements, the Board of Directors are
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 intend 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 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 assurance
is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with Standards on Auditing 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 financial statements.

As part of an audit in accordance with Standards on Auditing
specified under section 143(10) of the Act, 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, 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 Act, we
are also responsible for expressing our opinion on whether
the Company has adequate internal financial controls with
reference to financial statements 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 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 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 financial
statements that, individually or in aggregate, makes it probable
that the economic decisions of a reasonably knowledgeable
user of the 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 financial statements.

We communicate with the management 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 Section 143(11) of the Act, we give in
the "Annexure-1" a statement on the matters specified in
paragraphs 3 and 4 of the Order

2. As required by section 143(3) of the Act, based on our audit,
we report, to the extent applicable, 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 of
the accompanying financial statements;

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;

c) The Balance Sheet, the Statement of Profit and Loss
and the Statement of Cash Flow dealt with by this
report are in agreement with the books of account;

d) In our opinion, the aforesaid financial statements
comply with the Accounting Standards specified
under section 133 of the Act read with the Companies
(Accounting Standards) Rules, 2021;

e) On the basis of the written representations received
from the directors and taken on record by the Board of
Directors, none of the directors are 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 with reference to financial statements and the
operating effectiveness of such controls, refer to our
separate Report in "Annexure 2" to this report

g) In our opinion and explanation provided to us ,the
remuneration paid by the Company was in accordance
with the provisions of Sec 197 of the Act.

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
(as amended), 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 as at
31 March 2025;

ii. the Company did not have any long-term contracts
including derivative contracts for which there were any
material foreseeable losses as at 31 March 2025;

iii. There were no amounts which were required to be
transferred to the Investor Education and Protection
Fund by the Company during the year ended
31 March 2025

iv. a) The management has represented that, to the

best of its 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(s) or entity(ies), 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 its knowledge and belief, no funds
have been received by the company from any
person(s) or entity(ies), 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 persons or entities 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 such audit procedures that were
considered reasonable and appropriate in the
circumstances, nothing has come to our notice that
has caused us to believe that the representations
under sub-clause (a) and (b) contain any material
misstatement

v. The Company has not declared or paid any dividend
during the year ended 31 March 2025.

vi. The reporting under Rule 11(g) of the Companies
(Audit and Auditors) Rules 2014.

Based on our examination which includes test checks,
the company has used an accounting software for
maintaining its books of accounts which has feature of
recording trail (edit log) facility and the same has not
been operated throughout the year for the relevant
transactions recorded in the software but only from
19^th August 2024 to 31 March 2025.

Further, from 19^th August 2024 to 31^st March 2025
where audit trail (edit log) facility was enabled, we did
not come across any instance of the audit trail feature
being tampered with during the course of our audit.

Also, the company uses separate software for billing
purpose both for Pharmacy, IPD and OPD. However, the
software does not have feature of recording audit trail
(edit log) and as such no audit trial was maintained for
transactions recorded within this particular software
for the whole year.