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In our opinion and to the best of our information and according to the explanations given to us, the aforesaid interim condensed consolidated 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 Ind AS 34 and other accounting principles generally accepted in India, of the state of affairs of the Group as at June 30, 2026, its profit including other comprehensive income, its cash flows and the changes in equity for the quarter ended on that date.

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Emphasis of Matter We draw attention to note 35 to the interim condensed consolidated financial statements with respect to the Composite Scheme of Arrangement ("Scheme") duly approved by the Hon'ble NCLT, which became effective on May 19, 2026 upon it being filed with the Registrar of Companies, Uttar Pradesh.

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The demerger of Power Transmission Business (PTB) undertaking of Triveni Engineering & Industries Limited and its vesting in the Holding Company has been approved w.e.f.

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SS KOTHARI MEHTA T &COLPT CCHARTERED ACCOUNTANTS Responsibility of Management and Those Charged with Governance for the Interim Condensed Consolidated Financial Statements The Holding Company’s management and Board of Directors are responsible for the preparation of these interim condensed consolidated financial statements that give a true and fair view of the state of affairs, profit including other comprehensive income, changes in equity and cash flows of the Group in accordance with Ind AS 34 prescribed under section 133 of the Act and other accounting principles generally accepted in India.

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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 interim condensed consolidated financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the interim condensed consolidated financial statements by the management and Board of Directors of the Holding Company, as aforesaid.

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