Art Nirman Limited — Audit Report / Information 2023

Feb 14, 2023

LIMITED REVIEW AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF ART NIRMAN LIMITED

We have reviewed the accompanying statement of unaudited financial results of M/s. ART NIRMAN LIMITED („The Company) for the period ended 31[st] December, 2022. This statement is the responsibility of the Company‟s Management and approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review.

We conducted our review of the Statement in accordance with the 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 generally accepted in India. This standard requires that we plan and perform the review to obtain moderate assurance about whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

FOR ARPAN SHAH & ASSOCIATES Chartered Accountants FRN: 125049W

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CA Arpan shah Proprietor M. No: 116736 UDIN: 23116736BGPRDD8970

Date: 14/02/2023 Place: Ahmedabad