ఆడిటర్ నివేదిక Poojaa Precision Engg. Ltd.

We have audited the accompanying financial statements
of POOJAA PRECISION ENGG. LIMITED ("the Company"),
which comprise the Balance Sheet as at March 31, 2026
and the Statement of Profit and Loss and Statement of Cash
Flows for the period then ended and notes to the financial
statements, including material accounting policies and
other explanatory information (hereinafter referred to as the
"financial statements").

In our opinion and to the best of our information and
according to the explanations given to us, the aforesaid
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 Accounting Standards prescribed under section 133
of the Act ("AS") and other accounting principles generally
accepted in India, of the state of affairs of the Company as at
March 31,2026, profit and its cash flows for the period ended
on that date.

Basis for Opinion

We conducted our audit of the financial statements 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 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 (ICAI) together with the
Independence requirements that are relevant to our audit
of the financial statements under the provisions of the
Act and the Rules made thereunder, and we have fulfilled
our other ethical responsibilities in accordance with these
requirements and the ICAI''s Code of Ethics. We believe
that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion on the
financial statements.

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

information included in the Boards of Director Report but
does not include the Financial Statements and our auditor''s
report thereon. The Director''s report is expected to be made
available to us after the date of this auditor''s report.

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 identified
above when it becomes available 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.

When we read Board''s Report, if we conclude that there
is a material misstatement therein, we are required to
communicate the matter to those charged with governance.

Responsibility of Management and Those Charged with
Governance for the 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 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
As specified under section 133 of the Act. 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 management
and 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 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 Responsibility 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
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 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
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 financial 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 an
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 management.

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 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) evaluating
the effect of any identified misstatements in the Financial
Statements.

We communicate with Management, 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.

Other Matter

The financial statements of the Company for the year ended
March 31, 2025, included in these financial statements have
been audited by predecessor auditor who expressed an
unmodified opinion on that financial statement on August
22, 2025.

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 sub-section (11) of section 143 of
the Act, we give in the "Annexure A", a statement on the
matters specified in paragraphs 3 and 4 of the Order, to
the extent applicable.

2. As required by the section 143 (3) of the Act, based on
our audit we report that:

a) We have sought and obtained all the information
and explanations which to the best of our knowl¬
edge and belief were necessary for the purposes 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.

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

d) In our opinion, the aforesaid financial statements com¬
ply with the Accounting Standards prescribed under
Section 133 of the Act, read with Rule 7 of the Compa¬
nies (Accounts) Rules, 2014.

e) On the basis of the written representations received
from the directors of the Company 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 with reference to Financial Statements of the
Company and the operating effectiveness of such con¬
trols, refer to our separate Report in "Annexure B" Our
report expresses an unmodified opinion on the ade¬
quacy and operating effectiveness of the Company''s
internal financial controls over financial reporting with
reference to the financial statements.

g) In our opinion, according to information and explana¬
tions given to us, the remuneration paid by the Com¬
pany to its directors is within the limits laid prescribed
under Section 197 read with Schedule V of the Act and
the rules thereunder.

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 amend¬
ed, 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 as
at March 31, 2026 which would impact its financial po¬
sition.

ii. The Company had outstanding forward exchange con¬
tracts entered into for hedging purposes as at March
31, 2026. Based on our audit procedures and the in¬
formation and explanations provided by the manage¬
ment, we have not identified any material foreseeable
loss in respect of such contracts requiring recognition
in the financial statements.

iii. There were no amounts which were required to be
transferred to the Investor Education and Protection
Fund by the Company.

iv. a. The Management has represented that, to the best

of its knowledge and belief, no funds have been ad¬
vanced 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), in¬
cluding foreign entities ("Funding Parties"), with the
understanding, whether recorded in writing or other¬
wise, that the Company shall, whether, directly or indi¬
rectly, lend or invest in other persons or entities identi¬
fied 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 we have consid¬
ered reasonable and appropriate in the circumstanc¬
es, nothing has come to our notice that has caused us
to believe that the representations under sub-clause
(i) and (ii) of Rule 11(e), as provided under (a) and (b)
above, contain any material misstatement.

v. The Company has declared and paid final dividend
during the year ended March 31, 2026, in compliance
with the provisions of Section 123 of the Companies
Act, 2013.

vi. Based on our examination, which included test checks,
the Company has used an accounting software system
for maintaining its accounts for the financial period
ended March 31, 2026 which has the feature of record¬
ing audit trail (edit log) facility and the same has op¬
erated throughout the period for all relevant transac¬
tions recorded in the software system. Further, during
the course of our audit we did not come across any
instance of the audit trail feature being tampered with.
Audit trail has been preserved by the Company as per
the statutory requirements for record retention.