In accordance with Regulation 33(3)(d) of the SEBI (Listing Obligation and Disclosure\r\nRequirement) Regulations, 2015 as amended from time to time, we hereby declare that the\r\nStatutory Auditors of the Company, M/s Shiv & Associates, Chartered Accountants, (FRN:\r\n09989N) have expressed an unmodified opinion in their Audit Report on the Standalone &\r\nConsolidated Financial Statements of the Company for the Financial year 2025-2026.