PIJUSH GUPTA & CO.

2nd Floor, Ocus Technopolis

Golf Course Road, Sector-54
Chartered Accountants Gurugram-122003
Ch

Report on Review of Interim Financial Information

The Board of Directors

Way2Wealth Brokers Private Limited

Introduction

We have reviewed the accompanying consolidated financial statements of Way2

Wealth Brokers Private Limited (“the Company”),and its subsidiary (Way2Wealth
Commodities Private Limited) through the consolidated financial statement of
Way2Wealth Brokers Group (the Company with its subsidiary together referred to
as “the Group”) which comprise the Consolidated Balance Sheet as at December
31, 2023 and the Consolidated Statements of Profit & Loss and Cash Flows for the
nine months ended, and a summary of Significant Accounting Policies and other
explanatory notes (“Interim Financial Information”). Management is responsible for
the preparation and fair presentation of this Interim Financial Information in all
material respects, in accordance with the recognition and measurement principles
laid down in Indian Accounting Standard (“Ind AS”) 34 of the Indian Accounting
Standards (“IND AS”) issued under section 133 of the Companies Act, 2013 and the
Companies (Indian Accounting Standards) Rules, 2015, and other recognised
accounting practices and policies.and to ensure that the said Interim Financial
Information does not contain any material misstatement. Our responsibility is to
express a conclusion on this Interim Financial Information based on our review.

Scope of Review

We conducted our review in accordance with Standard on Review Engagements

(SRE) 2410, “Review of Interim Financial Information Performed by the
Independent Auditor of the Entity” issued by the Institute of Chartered
Accountants of India. A review of interim financial information consists of making
inquiries, primarily of persons responsible for financial and accounting matters,
and applying analytical and other review procedures. A review is substantially less
in scope than an audit conducted in accordance with Standards on Auditing and
consequently does not enable us to obtain assurance that we would become aware
of all significant matters that might be identified in an audit. Accordingly, we do
not express an audit opinion.
PIJUSH GUPTA & CO. 2nd Floor, Ocus Technopolis
Golf Course Road, Sector-54
Chartered Accountants Gurugram-122003
Ch

Emphasis of Matter

We draw attention to Note 36 to the accompanying Statement which describes the

merger order received by the company. The Board at its Meeting held on May 10th,
2023 had approved the proposal of scheme of amalgamation between M/s. Way 2
Wealth Brokers Pvt Ltd (“Transferee Company”) the wholly owned subsidiary
company of M/s. Way 2 Wealth Securities Private Limited (“Transferor Company”),
pursuant to provisions of Section 233 and other applicable provisions, if any of the
Companies Act, 2013.Further, on satisfaction of all the conditions as specified in
the Scheme, The Regional Director, Hyderabad, vide order dated July 18, 2023 has
approved the Scheme under Section 233 of the Companies Act, 2013 with effect
from April1,2023 (Appointed date).

Our report is not modified in respect of this matter.

Conclusion

Based on our review conducted as above, nothing has come to our attention that
causes us to believe that the accompanying Interim Financial Information is not
prepared, in all material respects, in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard (“Ind AS”) 34 of
the Indian Accounting Standards (“IND AS”) issued under section 133 of the
Companies Act, 2013 and the Companies (Indian Accounting Standards) Rules,
2015, and that the said Interim Financial Information contain any material
misstatement.

For Pijush Gupta & Co.

Chartered Accountants
Firm Registration No: 309015E

Sangeeta Gupta
Partner
Membership No. 064225
UDIN:

Place: Gurugram
Date: February 09, 2024