Shubham Bansal 48, G-block, Ward No.

14
Raisinghnagar (Raj.) - 335051
CHARTERED ACCOUNTANT Phone: +91-9672336611
E-mail: cashubham1234@[Link]

INDEPENDENT AUDITOR'S REPORT

To the members of HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED

Report on the Audit of the Standalone Financial Statements

Opinion
We have audited the standalone financial statements of HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED
(“the Company”), which comprise the balance sheet as at 31st March 2025, and the statement of Profit and Loss, and statement
of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting
policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone
financial statements give the information required by the Companies Act, 2013 in the manner so required and give a true and
fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at
March 31, 2025, and its profit/loss, and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies
Act, 2013. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of
the Financial Statements 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 together with the ethical requirements that are relevant to our audit
of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled
our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Information Other than the Financial Statements and Auditor’s Report Thereon
The Company’s Board of Directors is responsible for the other information. The other information comprises the information
included in the Management Discussion and Analysis, Board’s Report including Annexures to Board’s Report, Business
Responsibility and Sustainability Report, Corporate Governance and Shareholder’s Information, but does not include the
standalone financial statements and our auditor’s report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of
assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our
knowledge obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements
The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 (“the Act”)
with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position,
financial performance, and cash flows of the Company in accordance with the accounting principles generally accepted in
India, including the accounting Standards specified under section 133 of the Act. This responsibility also includes maintenance
of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and
for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies;
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 accuracy and completeness of the accounting
records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the Board of Directors 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 Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but
to do so.
Those Board of Directors are also responsible for overseeing the company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are 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 these financial
statements.

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 risk of 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 relevant 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 system in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related
disclosures made by management.
• Conclude on the appropriateness of management’s 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 that may 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 report to the related disclosures in the financial statements 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. However,
future events or conditions may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether
the financial statements represent the underlying transactions and events in a manner that achieves
fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the
audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements
regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to
bear on our independence, and where applicable, related safeguards.
Report on other Legal and Regulatory Requirements
As required by Section 143 (3) of the Act, we report that:
a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were
necessary for the purposes of our audit.

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our
examination of those books.

c) There are no branch officers of the Company.

d) the Balance Sheet, the Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement
with the books of account.

e) In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the
Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

f) On the basis of written representations received from the directors as on 31 March 2025, taken on record by the Board of
Directors , none of the directors is disqualified as on 31 March 2025, from being appointed as a director in terms of Section
164(2) of the Act.

g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies
(Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations
given to us:
i) The Company does not have any pending litigations which would impact its financial position.
ii) The Company did not have any long-term contracts including derivative contracts for which there were any material
foreseeable losses.
iii) There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection
Fund by the Company.

For M/S SHUBHAM BANSAL

Chartered Accountants
Firm Reg no. 458734

UDIN: 25458734BMOLFJ5632
Place: New Delhi Shubham Bansal
Date: 05-10-2025 M. No. 458734
 HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED
CIN: U01611UP2023PTC177899
DH 09 PHASE I, PALLAVPURAM EDD II, Modipuram, Meerut, Meerut, Uttar Pradesh, India, 250110

Profit and Loss Statement for the Year ending 31st March 2025

(Rupees in Hundreds)
Figures as at Figures as at
the end of the end of
Particulars Note No. current previous
reporting reporting
period () period (2)

Revenue from operations 20 21,236.88 3,920.00

Other income 21 881.82 5,897.79
1 Total Income (1 + I 22,118.70 9,817.79
IV Expenses:
Cost of materials consumed 22
Purchases of Stock-in-Trade 28,398.48 8,150.00
Changes in inventories of finished goods, work-in-progress and stock-in-trade 23 (8,247.46) (2.852.54)

Employee benefits expense 24 3,000.00 4,200.00

Finance costs 25 25.75 25.68

Depreciation and amortisation expense 10 1.253.93 377.78

Other expenses 26 345.00 1.350.00

Total expenses 24,775.70 11,250.92

V Profit before exceptional and extraordinary items and tax (III IV)
-
(2,657.00( (1,433.13)
VI. Exceptional items
VII Profit before extraordinary items and tax (V-VI) (2,657.00) (1,433.13)
VIIL Extraordinary items
IX Profit before tax (VII- VIII) (2,657.00) (1,433.13)
X. Tax expense:

(1) Current tax

(2) Deferred tax (627.07) (17.11)

XI. Profit (Loss) for the period from continuing operations (IX-Х) (2,029.93) (1,416.02)
XII Profit/(loss) from discontinuing operations
XII Tax expense of discontinuing operations
XIV. Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)
XV. Profit (Loss) for the period (XI + XIV) (2,029.93) (1,416.02)
XVI. Earnings per equity share:
(1) Basic 27 (0.02) (0.02)

(2) Diluted 28 (0.02) (0.02)

FOR HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED As per our report of even date
For M/S SHUBHAM BANSAL

Chartered Accountants
Firm Reg 458734

ह
no.

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Raju Raju Ikabal Singh

[Link]: 4597
inta Shubham Bansal

(Director) (Director) marteredAccoun M. No. 458734

DIN: 10062062 DIN: 10062063

UDIN: 25458734BMOLFJ5632
Place: New Delhi
Date: 05-10-2025
 HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED
CIN: U01611UP2023PTC177899
DH 09 PHASE I, PALLAVPURAM EDD II, Modipuram, Meerut, Meerut, Uttar Pradesh, India, 250110

Balance Sheet as at 31st March 2025

(Rupees in Hundreds)
Figures as at Figures as at
the end of the end of
Particulars Note No. current previous
reporting reporting
period (2) period (2)

I. Equity and Liabilities

(1) Shareholders' funds
8,680.00 8,680.00
(a) Share capital
(3,445.95) (1,416.02)
(b) Reserves and surplus
(c) Money received against share warrants

(2) Share application money pending allotment

(3) Non-current liabilities

5 5,800.00
(a) Long-term borrowings
6
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities
(d) Long-term provisions

(4) Current liabilities

(a) Short-term borrowings
(b) Trade payables:-
(A) total outstanding dues of micro enterprises and small enterprises; and 3.520.00
1,038.69
(B) total outstanding dues of creditors other than micro enterprises and small enterprises 8.650.00 11,511.82
8
(c) Other current liabilities 9
(d) Short-term provisions
20,722.74 22,295.80
Total

Assets
(1) Non-current assets

(a) Property Plant & Equiqment and intangible assets 10 7,474.95 5.078.88
(i) Property Plant & Equiqment
(ii) Intangible assets 11
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments 12 644.18 17.11
(c) Deferred tax assets (net)
13
(d) Long-term loans and advances 14
(e) Other non-current assets

(2) Current assets

(a) Current investments 15 11,100.00 2.852.54

| (b) Inventories 16
(c) Tradc reccivables 17 50.70 14,347.27
(d) Cash and cash equivalents 18
(c) Short-term loans and advances 19 1,452.91
(fOther current assets
20,722.74 22,295.80
Total
2
Policics
Summary of Significant Accounting
an integral part ofthese
financial statemen
The accompanying notes form
As per our report of even date
FARMER PRODUCER
COMPANY LIMITED
FOR HIMSHEELSHUBH For M/S SHUBHAM BANSAL
Chartered Accountants

ह M
Firm Reg no. 458734

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Raju
Raju
इ क Ikabal Singh
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.No: 458734
Shubham Bansal
M. No. 458734
(Director) narte
(Director) DIN: 10062063
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DIN: 10062062

UDIN: 25458734BMOLFJ5632
Place: New Delhi
Date: 05 10 2025
27.)
Basic Earnings per Equity Share: (Rupees in Hundreds)

Figures as at the Figures as at the

Particulars end of current end of previous
reporting period reporting period

Basic Earnings per equity share has been computed as under:

Earnings attributable to equity shareholders (2,029.93) (1,416.02)
Divided by: Weighted Average of Equity Shares outstanding 86,800 86.800
Basic Earnings per equity share (0.02) (0.02)

28.)
Diluted Earnings per Equity Share: (Rupees in Hundreds)

Figures as at the Figures as at the

Particulars end of current end of previous
reporting period reporting period

Diluted Earnings per equity share has been computed as under:

Earnings attributable to equity shareholders (2,029.93) (1,416.02)
Divided by: Weighted Average of Diluted Equity Shares outstanding 86,800 86.800

Diluted Earnings per equity share (0.02) (0.02)

FOR HIMSHEELSHUBH FARMER PRODUCER COMPANY LIMITED As per our report of even date
For M/S SHUBHAM BANSAL

ह
Chartered Accountants

ि ं UBMAMВА
Firm Reg no. 458734

ल स CA

Roju ब ा
Raju
(Director)
इक Ikabal Singh
(Director)
narteredAccou ham
Shubham Bansal
M. No. 458734
DIN: 10062062 DIN: 10062063

UDIN: 25458734BMOLFJ5632
Place: New Delhi
Date: 05-10-2025