we would like to inform you that, subsequent to the listing of the Company, the Company had already submitted its standalone and consolidated financial results, along with respective Auditor''s ....

Raj Gupta & Co Address: 5342 Gali No 68, CHARTERED ACCOUNTANTS Rvghar Pu rn,-(:rmmd l'kfur. Website :w ww.camigupta.com Karol Bagh Central Delhi, Email: rgedelhil@gmail.com New Delhi.1 10005 Independent Auditor’s Report on Half Yearly and Year to Date Audited Standalone Financial Results of the Oneindig Technologies Limited Pursuant to Regulations 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended The Board of Directors of Oneindig Tecknologies Limited (formely known as Oneindig Technologies Private Limited) R on f lone Annual Fis Opinion We have audiied the accompanying statement of standalone annual financial results of Oneindig Technologies Limited ("the Company”) for the year ended 31 March 2026 (“the Statement”), attached herewith, being submitted by the Company puriuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"), read with Regulation 33(3)(j) thereof. The Statement also includes the audited financial results for the half year ended March 31 2026 being the balancing figures between the audited financial figures of the full financial year ended March 31, 2026 and the unaudited financial results for thehalf year ended 30 September 2025 being the first financial results of the Company post listing. In our opinionand to the best of cur information and accordingto thee xplanations given to us, the Statement: (a) is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements| Regulations, 2015, as amended; and (b) givesa true and fair view in conformity with the recognition and measurement principles laid down in Indian Accounting Standards and other accounting principles generally accepted in India of the standalone net profit and cther financial information of the company for the half year ended and March 31,2026. Basis for Opinion We conducted our auditin accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Act. Our responsibllities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Statement section of our report. We are independenotf the Company in accordance with the Code of Ethics Issued by the institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the Standalone financial Statement for the year ended March 31, 2026 under the provisions of Companies Act, 2013 (“the Act’) and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate toprovide a basis for our opinion. Management's Responsibility for the Standalone Financial Results The Company’s management and Board of Directors are responsible for the preparation and presentation of these Standalone Finandial Results that give a trueand fair view of the standalone net profit and other financial information of the Company in accordance with the recognition and measurement principles laid down in Accounting Standard (AS) 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 Regulations 33 of the Listing Regulations. The Company's Board of Directors is also responsible for ensuring accuracy of records including financial information considered necessary forthe preparation of Financial Results. This responsibility also includes maintenance of adequate Accounting records in accordance with the provisions of the Act, for safeguardiagof the assetosf the Company and for Raj Gupta & Co Addre <s: 5342 Gali No 68, Reghar Pura, Ground Floor, CHARTERED ACCOUNTANTS Website : www.carajgupta,com Karol Bagh Central Delhi, Email: rgcdethil@gmail.com New Delhi. 110005 preventing asd detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgnents and estimates that are reasonabie 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 statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Standalone, the management and Board of Directors of the company 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 corcern basis of accounting unless the respective Board of Directors either intends to liquidate the Company or to cease operations, or has norealistic alternatibvuet to do so. The Respective Board of Directors is also responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities for the Audit of the Standalone Financial Statements. Qur objectives are to obtain reasonable assurance about whether the financial statements 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 butis not a guarantee that an audit conducted in accordance with SAs will always cetect 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 1o influence the economic decisions of users taken on the basis of the Statement. As part of an audit in sccordance with SAs, wa 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 basisfor our opinion. The risk of not detecting a material misstatement resuting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, o the override of internal control. * Obtzin an understanding of internal control refevant 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 with reference to financial statements in place and the operating effectivenesosf such controls. * Evalvate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. + 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 thatmay 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 reportto 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. We did not identify any material uncertainty related to events or conditions that may cast significant doubt on the Company's abiity to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial rg the disclosures, and whether the financial statements repres [Showing first 8,000 characters — download PDF for full document]