we declare that M/s Raj Gupta &Co., Chartered Accountants., Statutory Auditors of the Company have submitted the Auditor''s Report on standalone & consolidated with audited financial results ....

Oneindig Technologies Limited OCcaE Date- 31.08.2026 BSE Limited Corporate Relationship Department PJ Towers, 2 th Floor, Dalal Street, Mumbai — 400 001 Scrip Code: 544852 Sub: Declaratipn_of unmodified opinion in terms of Regulation 33(3)(d) of the SEBI (Listin; Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/ Mad am, We declare that/M/s Raj Gupta & Co., Chartered Accountants., Statutory Auditors of the Company have submitted the Auditor’s Report on standalone & consolidated with audited financial results of the Company for the half year and year ended 31 March 2026 with unmodified opinion. For and on bel half of Oneindig Tech Encl- Financig )l results @ www.oneindig.tech Q) ON-41416961 &) info@oneindig.tech =o B @ 4 { e 140012015 15001 , #startupingia Raj Gupta & Co Address: 5342 Gali No 68, CHARTERED ACCOUNTANTS Reghar Para, Gronad Floor, = S 7 Website : www.carajgupta.com Karol Bagh Central Delhi, Email: rgedethil @gmail.com New Delhi.l 10005 Independent Auditor’s Report on Half Yearly and Yeatro 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 Directorosf Oneindig Technologies Limited (formely known as Oneindig Technologies Private Limited) R on f ne AnnuaFlir Opinion We have audited 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 pursuant to the reguirement 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 resuits 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 the half year ended 30 September 2025 being the first financial resultosf the Company post listing. In our opinion and to the best of our information and according to the explanations 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) gives a 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 other financial information of the company for the half year ended and March 31,2026. Bafosr Oipinsion We conducted our audit in 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 Responsiblilities for the Audit of the Statement 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 sthical requirements that are relevant to our audit of the Standalone Financial Statement for the year ended March 31, 2026 under the provisions of CompaniAecst, 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 to provide 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 Financial Results that give a true and 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 for the preparation of Financial Results. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act, for safeguardings Raj Gupta & co Addre 342 Gali No 68, CHARTERED ACCOUNTANTS Reghar Pura, Ground Floor, Website : www.carajgupta,com Karol Bagh Central Delhi, Email: rgc.dethil @gmail.com New Delhi.1 10005 preventing and detecting frauds and other irregularities; selection and application of appropriate accounting palicies; 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 accuracanyd 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 tha 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 concern basis of accounting unless the respactive Board of Directars eithar intands ta liquidate the Company or to cease operations, or has no realistic alternative but 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. Our objectives are to cbtain 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 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 the Statement, 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 risokf 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 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 effectiveness of such controls. * Evaluate the appropriatenesosf accounting policies used and the reasonablenesosf 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 materia [Showing first 8,000 characters — download PDF for full document]