SECUREKLOUD TECHNOLOGIES LIMITED — Audit Report / Information 2025

May 30, 2025

Ref: SK/CHN/2025-26/E13

May 30, 2025

National Stock Exchange of India Limited	BSE Limited
Capital Market – Listing, Exchange Plaza,	25th Floor, Phiroze Jeejeebhoy Towers
5th Floor, Plot No. C/1 G Block,	Dalal Street, Fort
Bandra – Kurla Complex, Bandra (E),	Mumbai 400001
Mumbai 400 051
EQ-SECURKLOUD – ISIN – INE650K01021	Scrip code: 512161 – ISIN – INE650K01021

Dear Sir/ Madam,

Subject: Outcome of Board Meeting

Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015, we wish to inform you that the Board of Directors met today, i.e., Friday, May 30, 2025 and interalia approved the following:

1. The audited financial results (standalone and consolidated) for the quarter and year ended March 31, 2025 along with the audit report of the statutory auditors.

Declaration with respect to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is enclosed herewith.

1. Appointment of K V Sudhakar, Chartered Accountant, as the Internal Auditor of the Company for the financial year 2025-2026.

Details as required under Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11th November 2024, are provided in Annexure-I.

Further, we would like to inform you that, the financial results will be published in the newspaper in compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial results will also be available on the website of the Company – www.securekloud.com.

The meeting commenced at 1.30 pm and concluded at 3.30 pm.

This is for your information and records.

Thanking you,

Yours truly, For SecureKloud Technologies Limited

VASUDEVA N JAYASHREE Digitally signed by VASUDEVAN JAYASHREE Date: 2025.05.30 15:39:48 +05'30'

Jayashree Vasudevan Company Secretary and Compliance Officer

~ 044-6602 8000 E::::] info@securekloud.com

@ www.securekloud.com

@ SecureKloud Technologies Limited Bascon Futura SV, 5th Floor, 1 0/1, Venkatanarayana Road, T. Nagar, Chennai - 600017 CIN:L72300TN1993PLC101852

Details as required under Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11th November 2024, are provided in Annexure-I.

Appointment of K V Sudhakar, Chartered Accountant, as Internal Auditor of the Company:

Particulars	Details
Name of Internal Auditor & Membership	Mr. K V Sudhakar, MRN: 024354
Number
Reason for Change	Appointment of Internal Auditors to comply with the
appointment/Reappointment/	provisions of the Section 138 of the Companies Act,
Cessation (As applicable).	2013 read with Rule 13 of the Companies (Accounts)
	Rules, 2014.
Date of Appointment/reappointment/	Date of Appointment: May 30, 2025
cessation (as applicable)	To conduct the Internal Audit for the Financial Year
& Terms of Appointment/reappointment.	2025-26.
Brief Profile	KV Sudhakar, B.Sc., (Loyola College, Madras)
	FCA Article under D N Shankar, Mylapore, Madras
	DISA from ICAI
	COP from 1985
	His areas of expertise include income tax; personal
	income tax. He has represented clients before,
	Registrar of Companies, other regulatory authorities.
	He has worked on various assignments for clients in
	Manufacturing, Distribution Sales and Societies and Trusts.
	He has more than 40 years of experience in handling
	engagements in Statutory Bank Audits.
	Internal Audit, and audit under tax laws, experience in
	administration, human resources, and financial
	planning.
	Email ID: kvsudhakaraudit@gmail.com
	Office address: 115/55 TTK Road, Alwarpet.
	Chennai-18. (2nd floor of Roll baby Roll Restaurant)
Disclosure of relationship between	Not Applicable
directors (in case of appointment of a
director)

May 30, 2025

National Stock Exchange of India Limited	BSE Limited
Capital Market - Listing, Exchange Plaza,	25t h Floor, Phiroze Jeejeebhoy Towers
5t h Floor, Plot No. C/1 G Block,	Dalal Street, Fort
Bandra - Kurla Complex, Bandra (E),	Mumbai 400001
Mumbai 400 051
EQ-SECURKLOUD- ISIN - INE650K01021	Scrip code: 512161 - ISIN - INE650K01021

Sub: Declaration under Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 .

In compliance with the Provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, vide notification no. SEBI/ LADNRO/GN /2016-17/001 dated May 25, 2016 and Circular No. Cir/CFO/ CMD/56/2016 dated May 27, 2016, We, hereby declare that M/s. K. Gopal Rao & Co., Statutory auditors of the Company have issued the Audit Reports with unmodified opinions on the Audited Financial results of the Company (Standalone & Consolidated) for the quarter /year ended March 31, 2025.

Kindly take this declaration on your records. -- CH,v

For Securekloud Technologies Limited ~ i

Ramachandran S Chief Financial Officer

Yours truly, d'a'\~ o<o~ ~ CHENNAI ~ ?v -::; ~s * o~

Suresh Venkatachari Chief Executive Officer

@ www.securekloud.com

{v SecureKloud Technologies Limited Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T. Nagar, Chennai - 600017 GIN: L72300TN1993PLC101852

CA K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M 1 ZZ IN DIA

Independent Auditor's Report on the Audit of Quarterly and Year-to-Date Standalone Financial Results

To The Board of Directors SecureKloud Technologies Limited

1. We have audited the accompanying Statement of Standalone Financial Results of SecureKloud Technologies Limited ("the Company"), for the quarter and year ended March 31 , 2025 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/CMDI/44/2019 dated March 29, 2019 ("the Circular").

In our opinion and to the best of our information and according to the explanations given to us these standalone financial results:

• i) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard, and
• ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act 2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net loss and other comprehensive loss and other financial information for the quarter ended March 31 , 2025 as well as the year to date results for the period from April O 1, 2024 to March 31, 2025.

2. Basis of opinion

We conducted our audit in accordance with the Standards on Auditing ('the SAs') specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company and its associates in accordance with the Code of Ethics issued by the Institute of Chartered Accountants oflndia ("The ICAI") together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act 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 obtained by us is sufficient and appropriate to provide a basis for our opinion.

3. Management's Responsibility

The Management of the Company is responsible for preparation of these financial results that give a true and fair view of the net profit /(loss) and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Act, read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safe uarding

Branches: Registered Office :

❖ Bengaluru ❖ Mumbai # 21, Moosa Street, T.Nagar, Chennai - 600 017. ❖ Coimbatore ❖ Tiruchirappalli © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 ❖ Hyderabad ❖ Tiruvallur (M) 98400 53053 / 98400 63269 / 98408 73269 ❖ Madurai ~ www.kgrca.in ~ gkr@kgrca.in

A,j f , M:o a St , Q Second Office: T. agar, .

o~pJ.,R-"lo 0 0

K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M1ZZ

the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are responsible 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 standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone financial results, the management and the Board of Directors are 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.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

4. Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone financial results 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 the 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 standalone financial results.

As part of an audit in accordance with the SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

• i) Identify and assess the risks of material misstatement of the standalone financial results, 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.
• ii) 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 Act, we are responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the Company has adequate internal financial controls with reference to financial statements in place and operating effectiveness of such controls.
• iii) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors in the standalone financial results.
• iv) Conclude on the appropriateness ofthe Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material unce1tainty exists related to events or

Branches:

• ❖ Coimbatore ❖ Tiruchirappalli
• ❖ Hyderabad ❖ Tiruvallur

Registered Office : Second Office :

❖ Bengaluru ❖ Mumbai # 21, Moosa Street, T.Nagar, Chennai - 600 017. © 4552 2032 I 2434 3639 I 4212 8955 / 2434 2563 (M) 98400 53053 I 98400 63269 I 98408 73269 ❖ Madurai ~ www.kgrca.in >?:◄ gkr@kgrca.in t!.'.1 gkr@icai.org, gopalkrishnar • ca@gmail.com

2, South Dhandapani Street, Me Gr. Floor, Off: Burkit Road, T.Nagar, © 42129770/42128955 .:: rnc

K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M 1 ZZ

conditions that may cast significant doubt on the Company's ability to continue as a going concern. lfwe conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone financial results 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 or developments may cause the Company to cease to continue as a going concern.

v) Evaluate the overall presentation, structure and content of the standalone financial results including the disclosures, and whether the standalone financial results 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.

5. Emphasis of Matters

• a) It is observed that the revenue from customers (third parties) has declined from INR 910 lakhs to INR 352 lakhs during the year due to loss of few existing customers and non-addition of new customers in the financial year. The Company derives substantial revenue and profits from its subsidiaries.
• b) The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Impairment in investments in subsidiaries:

The Company has recognized impairment in its investment in subsidiaries (refer to note no.4) amounting to INR 1,080.73 lakhs during the year.

Concentration risk from subsidiary may potentially raise doubt about the Company's ability to continue as a going concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As the Company's subsidiaries contribute 93% of the total revenue, sharp decline in the revenue from subsidiaries impacts the profits and raise substantial doubt about its ability to continue as a going concern.

We have relied on the impairment testing carried out by the management based on Discounted Future Cash Flows.

Branches : Registered Office : Second Office :

❖ Bengaluru ❖ Mumbai # 21, Moosa Street, T.Nagar, Chennai - 600 017. e, ❖ Hyderabad ❖ Tiruvallur (M) 98400 53053 / 98400 63269 / 98408 73269 © 4212 9770 / 4212 8955 I!'.◄ kgrnco@gmail.com ❖ Madurai ~ www.kgrca.in ~ gkr@kgrca.in >::◄ gkr@icai.org, gopalkrishnarajuca@gmail.com

·•· Coimbatore ❖ Tiruchirappalli © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 Gr. Floor, Off: Burki oad, T.Nagar, Chennai -600 017.

K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M1ZZ

6. Other Matter

The standalone financial results include the results for the quarter ended March 31, 2025 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

Place: Chennai Date: May 30, 2025

Branches:

• Registered Office :
• ❖ Bengaluru ❖ Mumbai
• ❖ Coimbatore ❖ Tiruchirappalli
• ❖ Hyderabad ❖ Tiruvallur
• ❖ Madurai

# 21, Moosa Street, T.Nagar, Chennai -600 017. © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 (M) 98400 53053 / 98400 63269 / 98408 73269 ~ www.kgrca.in .::◄ gkr@kgrca.in

Second Office :

2, South Dhandapani Street, Meena Arcade, Gr. Floor, Off: Burkit Road, T.Nagar, Chennai -600 017. © 42129770/42128955 ,:: kgrnco@gmail.com ~ gkr@icai.org, gopalkrishnarajuca@gmail.com

(CIN:L72300TN1993PLC101852)

Registered Office: Ba~con Futura SV, 5th Floor, 10/ 1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Statement of Audited Standalone Financial Results for the quarter and year ended March 31, 2025

	S) (" i n la khs t EP ex ceo
		Qu end ed art er			Ye end ed ar
5.N o	Par ticu lars	Ma rch 31 202 5 ,	De ber 31 202 4 cem ,	Ma rch 31 202 4 ,	Ma rch 31 202 5 ,	Ma rch 31 202 4 ,
		Aud ited	Una udi ted	Aud ited	Aud ited	Au dite d
1	Inc om e
	e fr Rev tion enu om op era s	1,1 70. 44	1,1 11. 17	1,0 39. 32	4,6 83. 01	5,0 22. 92
	Oth er i nco me	16.0 2	137 .67	11. 02	169 .85	50. 41
	To tal inc om e	1, 186 .46	1, 248 .84	050 1, .34	852 4, .86	5, 073 .33
2	Exp ens es
	efit Em ploy ben ee s e xpe nse	894 .48	799 .62	1,0 39 55.	3,4 20. 13	3,6 52. 93
	Fina sts nce co	114 .74	122 .55	122 .20	493 .22	508 .11
	Dep iatio nd orti zat ion rec n a am exp ens e	33 . 85	87. 37	67. 92	254 .21	281 .52
	Oth er e xpe nse s	232 .66	60. 71	180 .44	502 .96	534 .98
	To tal exp ens es	1, 275 .73	1, 070 .25	425 .95 1,	4, 670 .52	.54 4, 977
3 4	Pro fit/ ( los s) bef tio nal ite d t ( 1-2 ) ore ex cep ms an ax Exc iona l ite (No ) ept te 4 ms	( 89 .27 ) (1,0 80. 73)	178 .59	( 37 5.6 1) (2,8 32. 61)	182 .34 (1,0 80. 73)	95 .79 (2,8 32. 61)
5	Pro fit/ ( los s) bef x ( 3-4 ) ta ore	( ) 1, 170 .00	- 178 .59	( 2) 3, 20 8.2	( 9) 89 8.3	( ) 2,7 36 .82
6	Ta x e xpe nse
	C nt t urre ax -	(14 .90 )	29. 81	(63 .35 )	30. 44	15.3 3
	Ta !late d to vio iod x rt pre us per -		-	-	-
	D efe rred tax -	19.9 6	(5.2 1)	5.4 8	8.4 7	29. 11
7	Ne rof it/ ( los s) aft fo r th eri od ( 5-6 ) t p tax er e p	( ) 1, 175 .06	153 .99	( 3, 150 .35 )	( 93 7.3 0)	( 2,7 81 .26 )
8	Oth e/ ( hen sive inc loss ) er c om pre om
	Item s th ill n ot b clas sifie d to the of fit a nd Los at w sta tem ent e re pro s
	Act ial in/ (los s) o n d efin ed ben efit ob liga tion uar ga	19.2 2		8.0 3	20. 79	10.5 1
	Inc e ta lati to i s th ill n ot b clas sifie d to the tem at w om x re ng e re of fit o r lo sta tem ent pro ss	3.2 1		1.3 3	3.4 7	1.75
	To tal oth hen siv e in / ( los s) ( Ne t. o f ta x) er com pre co me	22. 43	-	9.3 6	24 .26	12. 26
9	To tal hen siv e in / ( los s) for th eri od ( 7+ 8) com pre co me e p	( 1, 152 .63 )	153 .99	( ) 3, 140 .99	( 91 3.0 4)	( ) 2,7 69 .00
10	Paid uity sh pita l [F lue of I NR 5/ ach ] -up eq are ca ace va - e	1,6 70. 53	1,6 70. 53	1,6 70. 53	1,6 70. 53	1,6 70. 53
	We ig hte d a mb f eq uity sh s fo r th of calc ulat ing ver age nu er o are e p urp ose Bas ic E PS	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05
	We ig hte d a mb f eq uity sh s fo r th of calc ulat ing ver age nu er o are e p urp ose Dilu ted EP S	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4, 1 0,6 05
	Res ( Oth er E qui ) - lud ing alu atio ty erv es exc any rev n re ser ve				5,3 51. 55	6,2 64. 60
11	Ear nin uit har e ( EP S) [ Fac alu f IN R 5 /- e ach ] gs per eq y s e v e o
	(a ) B asic EP S ( INR )	(3.4 5)	0.4 6	(9.4 0)	(2.7 3)	(8.2 9)
	(b ) D ilut ed EPS (IN R)	(3.4 5)	0.4 6	(9.4 0)	(2.7 3)	(8.2 9)
		[no lise d] t an nua	[no lise d) t an nua	[no lise d] t an nua	[an lise d) nua	[an lise d) nua

SECUREKLOUD TECHNOLOGIES LIMITED (CIN: L72300TN1993PLC101852)

Registered Office: Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Audited Standalone Balance Sheet as at March 31, 2025

		(₹ in Lakhs)
Particulars	As at March 31, 2025 (Audited)	As at March 31, 2024 (Audited)
A ASSETS
I Non-current assets
Property, plant and equipment	25.55	160.01
Right-of-use assets	210.52	247.49
Financial assets	10,113.20	11,193.93
Investments Loans	48.42	80.49
Non - Current tax assets (net)	2.95	2.95
Deferred tax assets (net)	51.92	56.92
Total non-current assets	10,452.56	11,741.79
II Current assets
Financial assets
Trade receivables	4,600.74	3,331.65
Cash and cash equivalents	2.22	6.35
Other financial assets	7.86	19.05
Other current assets	68.82	80.51
Current tax assets (net)	108.74	199.29
Total current assets	4,788.38	3,636.85
Total assets (I+II)	15,240.94	15,378.64
B EQUITY AND LIABILITIES
III Equity
Equity share capital	1,670.53	1,670.53
Other equity	5,351.55	6,264.60
Total equity	7,022.08	7,935.13
IV Non-current liabilities
Financial liabilities
Borrowings	3,324.84	3,173.21
Lease Liabilities	136.90 199.06	97.14 214.46
Provisions Tota! non-current liabilities	3,660.80	3,484.81
Current liabilities v
Financial liabilities
Borrowings	1,566.90	1,632.40
Lease liabilities	69.51	191.11
Trade payables
Total outstanding dues of micro enterprises and small enterprises	8.06	22.76
Total outstanding dues of creditors other than micro enterprises and small enterprises	52.11	68.27
Other financial liabilities	571.35	596.15
Other current liabilities	2,236.48	1,390.70
	53.65	57.31
Provisions
Total current liabilities	4,558.06	3,958.70

LI...

Whole-time oirector and Chief DIN:1088668

(CIN: L72300TN1993PLC101852)

Reg;stered Office: Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Statement of Audited Standalone Financial Results for the qi..:arter and year ended March 31, 2025

• 1 The above standalone financial results for the quarter and year ended March 31, 2025 were reviewed by the audit committee and approved by the Board of Directors in its meeting held on May 30, 2025 in line with Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations 2015. The Statutory auditors of the Company have carried out a limited review of the above unaudited standalone financial results and have issued an unmodified review opinion on the same in accordance with SEBI Circular No.CIR/CFD/CMDl/44/2019 dated March 29, 2019. The review report of the statutory auditors is being filed with the National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') and is also available on the Company's website. The standalone financial results have been prepared in accordance with applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015, as amended, from time to time.
• 2 The company operates in a single segment, i.e., "Information and Technology Services" and hence, does not have any additional disclosures to be made under Ind AS 108 Operating Segments.
• 3 The Appeal filed by the Company before Hon'ble Securities Appellate Tribunal against the order from SEBI levying a penalty of INR 400 lakhs has been heard and the final order yet to be passed. On April 29 2025, the Honourable Securities Appellate Tribunal has granted a stay on the collection of penalty of INR 400 lakhs subject to the condition that the Company deposits INR 200 lakhs (50% of the penalty amount) within six weeks.
• 4 The company has reported loss due to impairment in the investments made in overseas subsidiaries of INR 1,080.73 lakhs during the year.
• 5 The figures for the quarters ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures for the year ended March 31, 2025 and March 31, 2024 and unaudited year to date figures for the nine months ended December 31, 2024 and December 31, 2023 respectively, which were subject to limited review by the Statutory Auditors.
• 6 The figures in the previous period financial results have been reclassified to conform to the presentation of the current quarter financial results.These reclassifications have no effect on the previously reported net profit/loss.

l~namurthy Venk •-:• , Whole-time director and Chi Revenue Officer DIN: 108866 6

SECUREKLOUD TECHNOLOGIES LIMITED (CIN:L72300TN1993PLC101852)

Registered Office: Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Audited Standalone Cash Flow Statement for the year ended March 31, 2025

		(~ in Lakhs)
Particulars	For the year ended March 31, 2025 (Audited)	For the year ended March 31, 2024 {Audited)
I. Cash flow from operating activities
Profit/(loss) for the period/year	(937.30)	(2,781.26)
Adjustments for:
Tax expenses	38.91	44.44
Finance costs	493.22	508.11
Depreciation and amortisation expense	254.21	281.52
Exceptional Items	1,080.73	2,832.61
Loss on sale of property, plant and equipment (net)	-	-
Income on deposits and loans	-	-
Fair value gain on financial instruments	(5.19)	(3.93)
Other income	(59.76)	-
Net unrealised exchange gain/(loss)	(54.59)	(10.031
Operating profit before working capital and other changes	800.23	871.46
Adjustments for (increase)/decrease in operating assets:
Trade receivables	(1,204.50)	(1,264.83)
Other current financial assets	11.19	130.95
Other current assets	11.69	130.41
Adjustments for increase/(decrease) in operating liabilities:
Trade payables	(15.18)	(43.75)
Provisions (non-current)	(15.40)	12.94
Other non current liabilities	-	-
Provisions ( current)	17.13	7.27
Other current financial liabilities	-	383.00
Other current liabilities	845.78	508.77
Cash generated from operations	450.94	736.22
Net income tax paid (including interest paid there on) Net cash flow from operating activities (A)	60.12 511.06	55.29 791.51
II. Cash flow from investing activities
Capital expenditure on property, plant and equipment	-	(15.19)
Proc~eds from sale of property, plant and equipment		-
Security deposits	(52.78)	(0.86)
Investment made during the period/year	-	-
Interest received on fixed deposits	-	-
Net cash flow used in investing activities (8)	(52.78)	(16.05) -
III. Cash flow from financing activities
Proceeds from issue of equity shares/warrants (including premium)	-	-
Borrowings taken during the period/year	307.42	-
Payment of lease liabilities (net)	(56.95)	(137.89)
Borrowings repaid during the period/year	(238.14)	(305.65)
Finance costs paid	(474.74'	(339.78
Net cash flow from financing activities (C)	(462.41l	(783.321
Net Increase/(decrease) in cash and cash equivalents (A) + (B) + (C)	(4.13)	(7.87)
Cash and cash equivalents at the beginning of the period/ year	6.35	14.22
Cash and cash e(iuivalents at the end of the oeriod/ vear	2.22	6.35

For and behalf of the Board of Whole-time director and hief Revenue Offic·,.._ __ DIN:108 6686

CA K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M l ZZ IN DIA

Independent Auditor's Report on the Audit of Quarterly and Year to date Consolidated Financial Results

To The Board of Directors SecureKloud Technologies Limited

1. We have audited the accompanying Statement of Consolidated Financial Results of SecureKloud Technologies Limited ("the Company or Parent"), its Indian and overseas subsidiaries (together referred to as the "Group") for the quarter and year ended March 31, 2025 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified by Circular No. CIR/CFD/CMDI/44/2019 dated March 29, 2019 ("the Circular").( check if the circular has been updated)

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial results:

S.No.	Name of the Company	Relationship with the Parent Company
1	Blockedge Technologies Inc, USA	Subsidiary
2	Healthcare Triangle Private Limited, India	Subsidiary
3	SecureKloud Technologies Inc, USA	Subsidiary
4	SecureK.loud Technologies Inc., Canada	Step down subsidiary
5	Healthcare Triangle Inc, USA	Subsidiary
6	Devcool Inc., USA	Step down subsidiary

a. include the financi al results of the following entities:

• b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard and
• c. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act 2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net loss and other comprehensive loss and other financial information of the Group for the quarter ended March 31 , 2025 as well as the year to date results fo r the period from April 01, 2024 to March 31 , 2025 .

2. Basis of Opinion

We conducted our audit in accordance with the Standards on Auditing ('the SAs') specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group and its associates in accordance with the Code of Ethics issued by the Institute of Chmiered Accountants of India ("The !CAI") together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act 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 obtained by us is sufficient and appropriate to provide a basis for our opii •

• ❖ Bengaluru ❖ Mumbai
• ❖ Coimbatore ❖ Tiruchirappalli
• ❖ Hyderabad ❖ Tiruvallur
• ❖ Madurai

²¹ , Moosa Street, T.Nagar, Chennai -600 017. © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 (M) 98400 53053 / 98400 63269 / 98408 73269

~ www.kgrca.in ~ gkr@kgrca.in

Branches : Registered Office : Second Office :

2, South Dhandapani Stre Gr. Floor, Off: Burkit Road, T.Na.'ffi:1:1':l.-"-l<:\I <?'h-----~, © 42129770 / 42128955 ,... m ~ gkr@icai.org, gopal shnarajuca@gmail.com

CA K. GOPAL RAO & CO., Chartered Accountants GSTIN: 33AAGFK3782M 1 ZZ IN DIA

3. Management's Responsibility

The Management of the Company is responsible for preparation of these financial results that give a true and fair view of the net profit /(loss) and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Act, 2013, read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance ofadequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgements and estimates that are responsible 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 consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial results, the management and the Board of Directors are responsible for assessing the Group'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 Group or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the financial repo1iing process of the Group.

4. Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the consolidated financial results 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 the 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 consolidated financial results.

As paii of an audit in accordance with the SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

• i) Identify and assess the risks of material misstatement of the consolidated financial results, 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.
• ii) 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 Act, we are responsible for expressing our opinion on whether the Parent and its Indian subsidiaries have adequate internal financial controls with reference to financial statements in place and operating effectiveness of such controls.
• iii) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates

Branches :	Registered Office :	Second Office :
❖ Bengaluru ❖ Mumbai	# 21, Moosa Street, T.Nagar, Chennai - 600 017.	# 2, South Dhandapani Street,
❖ Coimbatore ❖ Tiruchirappalli	© 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563	Gr. Floor, Off: Burkit Road, T.Nag ~r.w.Mt.:1,,,.,_
❖ Tiruvallur ❖ Hyderabad	(M) 98400 53053 / 98400 63269 / 98408 73269	© 42129770/42128955 ~ kgr
❖ Madurai	~ www.kgrca.in 1%◄ gkr@kgrca.in

CA K. GOPAL RAO & CO., Chartered Accountants IN DIA GSTIN: 33AAGFK3782M l ZZ

and related disclosures made by the Board of Directors in the consolidated financial results.

• iv) Conclude on the appropriateness of the Board of Directors' use ofthe 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 Group'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 consolidated financial results 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 Group to cease to continue as a going concern.
• v) Evaluate the overall presentation, structure and content of the consolidated financial results including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
• vi) Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group to express an opinion on the consolidated financial results. We are responsible for the direction, supervision and performance of audit of the financial information of such entities included in consolidated financial results.

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.

5. Emphasis of Matter

Concentration risk from subsidiary may potentially raise doubt about the group's ability to continue as a going concern

We draw your attention to the cash losses incurred by the Group amounting to INR 3,754 lakhs during the year ended March 31, 2025 and INR 4,536 lakhs during the year ended March 31, 2024.

During the year, Healthcare Triangle, Inc a subsidiary of the Company, acquired the cloud and technology business of SecureK!oud Technologies, Inc through a common control transaction (Refer Note 3). We have been informed that this acquisition would bring synergies in service delivery and support. In addition, Healthcare Triangle, Inc, raised \$15.20 million growth capital from institutional investors (Refer note 4).

Hence the accompanying financial statements have been prepared assuming that the Group will continue as a going concern. The Group's continued operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this unce1tainty.

Branches :

• ❖ Bengaluru ❖ Mumbai
• ❖ Coimbatore ❖ Tiruchirappalli
• ❖ Hyderabad ❖ Tiruvallur

21, Moosa Street, T.Nagar, Chennai - 600 017. © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 (M) 98400 53053 / 98400 63269 I 98408 73269 ❖ Madurai ~ www.kgrca.in t:< gkr@kgrca.in

Registered Office: Second Office :

2, South Dhandapani Street, Gr. Floor, Off: Burkit Road, T.Naga © 4212 9770 / 4212 8955 ,:::◄ grnco@gmail.com t:< gkr@icai.org, gopalkris narajuca@gmail.com

CA K. GOPAL RAO & CO., Chartered Accountants IN DIA GSTIN: 33MGFK3782M 1 ZZ

The Group is working on detailed plans to optimize costs to make the operations profitable. Our opinion is not modified in respect of the above matter.

6. Other Matter

The consolidated financial results include the results for the quarter ended March 31 , 2025 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year, which were subject to limited review by us.

For K. Gopal Rao & Co. Chartered Accountants FRN:000956S

A Gopal Krishna Raju Partner Membership No: 205929 UDIN: 25205929BMLDMS 1188

Place: Chennai Date: May 30, 2025

Branches : Registered Office :

❖ Bengaluru ❖ Mumbai # 21, Moosa Street, T.Nagar, Chennai -600 017. ❖ Coimbatore ❖ Tiruchirappalli © 4552 2032 / 2434 3639 / 4212 8955 / 2434 2563 ❖ Hyderabad ❖ Tiruvallur (M) 98400 53053 / 98400 63269 / 98408 73269 ❖ Madurai : www.kgrca.in ~ gkr@kgrca.in

Second Office :

2, South Dhandapani Street, Meena Arcade, Gr. Floor, Off: Burkit Road, T.Nagar, Chennai -600 017. © 4212 9770 / 4212 8955 ~ kgrnco@gmail.com ~ gkr@icai.org, gopalkrishnarajuca@gmail.com

(CIN:L72300TN1993PLC101852)

Reg istered Office: Bascon Futura SV, 5th Floor, 10/ 1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Statement of Audited Consolidated Financial Results for the quarter and year ended March 31, 2025

.No	Par ticu lars		ded ter uar en		Yea r en	ded
		Ma rch 31 2 025	Dec ber 31 2 024 em	Ma rch 31 2 024	Ma rch 31 2 025	Ma rch 31 2 024
		Au dite d	Un aud ited	Au dite d	Au dite d	Au dite d
1	Inc om e
	a) R fro atio eve nue m o per ns	3,5 95. 85	4,0 80. 81	5,9 67. 32	16,7 66. 68	34, 031 .58
	b) O the r in com e	131 .54	146 .13	82. 39	294 .58	162 .49
	al i Tot nco me	3,7 27. 39	4,2 26. 94	6,0 49. 71	17, 061 .26	34, 194 .07
2
	Exp ens es e b fits	3,2 11.3 2	3,7 45. 08	5,8 03. 01	15,5 79. 92	31, 641 .52
	a) E loye mp ene exp ens e inan	592 .52	214 .40	257 .01	14.5 6	1,54 3.4 7
	b) F ts ce cos ecia tion d a rtiz atio	152 .88	225 .87	361 .70	1,6 790 .33	6.5 3
	c) D epr an mo n e xpe nse d)L im pai f go odw ill a nd inta ngi ble nt o ets oss on rme ass			3,2 38. 81		1,73 3,2 38. 81
	the	983 .18	894 .87	1 37 7.8 8	3 6 20. 72	5 5 45. 03
	e) O r ex pen ses Tot al e xpe nse s	4,9 39. 90	5,0 80. 22	11, 038 .41	21, 605 .53	43, 705 .36
3	Pro fit/ ( los s) bef tio nal ite d t ( 1-2 ) ore ex cep ms an ax	( 1,2 12. 51)	( 853 .28 )	( 4,9 88 .70 )	( 4,5 27) 44.	( 9,5 29) 11.
4	Exc ept iona l ite ms
5 6	Pro fit/ ( los s) bef x ( 3-4 ) ta ore Tax ex	( 1,2 12. 51)	( 853 .28 )	( 4,9 88 .70 )	( 4,5 44. 27)	( 9,5 11. 29)
	pen se C nt t urre ax -	(22 .31 )	36. 73	(59 .92)	30.4 4	41. 96
	Ta late d to viou erio d x re pre s p -
	efe D rred tax -	19.9 6	5.2 1	5.4 8	8.4 7	29. 11
7	Ne t p rof it/ ( los s) a fte r ta x fo r th erio d ( 5-6 ) e p	( 1,2 10. 16)	( 884 .80 )	( 4,9 34 .26 )	( 4,5 83. 18)	( 9,5 82. 36)
8	Oth hen sive inc e/ ( loss ) er c om pre om
	Item s th ill n ot b clas sifie d to the of fit a nd Los at w sta tem ent e re pro s
	(a) Rem f th e d efin ed ben efit plan nt o eas ure me s	19.2 2		8.0 3	20. 79	10.5 1
	(b) Inc latin ite tha ill n ot b clas sifie d to the of fit e ta g to t w sta tem ent om x re m~ e re pro	3.2 1		1.35	3.4 7	1.76
	or l oss
	ive in e/ ( s) (ne t of ) Tot al o the reh los tax r co mp ens com	22. 43		9.3 8	24. 26
9	Tot al c hen siv e in e/ ( los s) for th erio d ( 7+ 8) om pre com e p	( 1,1 87. 73)	( 884 .80 )	( 4,9 24 .88 )	( 4,5 58. 92)
10	fit/ ( s) a ttri Pro los but abl e to :
	Ow f th ner s o e c om pan y	246 .60	(96 2.6 5)	(1,7 10) 43.	(1,3 10) 93.
	Non lling Int ntro st -co ere	{1,4 76) 56.	77. 85	(3,1 16) 91.	(3,1 08) 90.
11	Oth hen siv e in e/ ( los s) a ttri but abl e to er c om pre com :
	Ow f th ner s o e c om pan y	22. 43		9.3 8	24.2 6
	Non lling Int ntro st -co ere
12	e/ ( s) a Tot al c hen siv e in los ttri but abl e to om com
	pre :				68.	28.
	Ow f th ner s o e c om pan y Non ntro lling Int st -co ere	269 .03 (1,4 76) 56.	(96 5) 2.6 77. 85	(1,7 72) 33. (3,1 91. 16)	(1,3 84) (3,1 90. 08)	(3,6 92) (5,9 17) 41.
13	INR Paid sha apit al [ Fac alue of 5/ ch) re c e v	1,67 0.53	1,67 0.5 3	1,67 0.5 3	1,67 0.5 3	1,67 0.5 3
	uity -up eq - ea Num ber of ity s har es	3,34 ,10 ,605	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05
	equ We ight ed ber of ity s har ave e n um es	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05	3,3 4,1 0,6 05
	rag equ Res s (O the r Eq uity ) - ludi alu atio erve exc ng any rev n re serv e				5,9 23. 57	(3,2 69. 63)
14	Ear nin uity sh ( EP S) [ Fac alu fIN R 5 /- e acl t] gs per eq are e v e o
	(a) ic ( ) Bas INR	0.8 1	(2.8 8)	(5.1 9)	(4.1 0)	(10 ) .86
	(b) (IN R) Dilu ted	0.81	(2.8 8)	(5.1 9)	(4.1 0)	(10 .86)
		not lise d an nua	not lise d an nua	lise d not an nua	uali sed ann

SECUREKlOUO TECHNOLOGIES LIMITED (CIN:L72l00TN1993PLC101852)

Registered Office: Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar, Chennai - 600017

Statement of Audited Consolidated ~a lance Sheet as at March 31, 2025

	Particulars	As at March 31, 2025 (Audited)	Asat March 31, 2024 (Audited)
	A ASSETS
I	Non-current assets
	Property, plant and equipment	27.72	193.66
	Right-of-use assets	210.52	247.49
	Goodwill	12,827.16	12,827.16
	Other intangible assets	1,121.09	1,618.09
	Financial assets
	Other financial assets	76.44	147.24
	Deferred tax assets (net)	51.92	56.92
	Non current tax assets	2.95	2.95
	Total non-current assets	14,317.80	15,093.51
	II Current Assets
	Financial assets
	Trade receivables	1,966.85	3,282.73
	Cash and cash equivalents	5,981 .38	356.85
	Other financial assets	747.69	116.14
	Current Tax Assets (net)	108.74	20.22
	Other current assets	443.72	687.69
	Total current assets	9,248.38	4,463.63
	Total Assets (I+II)	23,566.18	19,557.14
	B EQUITY AND LIABILITIES
	III Equity		1,670.53
	Equity share capital	1,670.53	(2,272.48)
	Other equity Equity attributable to owners of the company	780.06 2,450.59	(601.95)
	Non Controlling Interest	5,143.51	(997.15)
	Total Equity	7,594.10	(1,599.10)
	IV Non-current liabilities
	Financial liabilities
	Borrowings	3,719.11	3,583.441
	Lease liabilities	136.89	97.15 j
	Provisions	199.06	214.45
	Total non-current liabilities	4,055.06	3,895.04
	V Current liabilities
	Financial liabilities
	Borrowings	6,724.20	8,198.13
	Lease liabilities	69.51	191.11
	Trade payables
	(a) Total outstanding dues of micro enterprises and small enterprises	8.94	20.11
	(b) Total outstanding dues of creditors other than micro ente;prises and small enterprises	2,442.96	3,999.64
	Other financial liabilities	2,117.08	4,463.12
	Other current liabilities	500.68	331.78
	Provisions	53.65	57.31
	Total Current Liabilities	11,917.02	17,261.20
	Total Equity and Liabilities (III+IV+V)	23,5.66.18

(CIN: L72300TN1993PLC101852)

Registered Office: Bascon Futura SV, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar. Chennai - 600017

Statement of Audited Consolidated Financial Results for the quarter and year ended March 31, 2025

rmw

Place : Chen nai Date: May 30, 2025

The above consolidated financial results for the quarter and twelve inonths ended March 31, 2025, were reviewed b;• the audit committee and approved by the Board of Directors in its meeting held on May 30, 2025, in line with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requiremer.ts) Regulations 2015. Tht! Statutory auditors of the Company have carried out an audit of the consolidated financial results and have issued an unmodified review opinion on the same in accordance with SEBI Cirn-lar No.CIR/CFD/CMDl/44/2019 dated March 29, 2019. The review report of the statutory auditors is being filed with the National Stock Exchange of India Limited ('NSE') and BSE Ltd ('BSE') and is also available on the Company's website. The Consolidated financial results have been prepared in accordance with applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015, as amended, from time to time.

2 The Company operates in a single segment, i.e., "Information and Technology Services" and hence, dces not have any additional disclosures to be made under Ind AS 108 - Ooerating Segments.

• 3 On October 21, 2024, Healthcare Triangle, Inc ("Company") acquired all of the business, assets, and operations relating to cloud and technology domain of SecureKloud Technologies, Inc C'Target") a Nevada corporation. This a common control transaction and the consideration for the Acquired Assets consisted of the issuance of 1,600,000 shares Series B Convertible Preferred Stock in the Company which may be convertible each into 10 common shares at the holder's option (subject to shareholder's approval), for a total consideration of USD 7.44 million.
• 4 On February 27, 2025, Healthcare Triangle, Inc. (the "Comp;,ny") entered into Securities Purchase Agreements dated February 27, 2025 (the "Purchase Agreement") with institutional investors (the "Investors'') for the private placement of 36,190,485 units (each a, "Unit''), each Unit consisting of one share of the Company's common stock C'Common Stock'') or one pre-funded warrant (a "Pre-Funded Warrant'') to purchase one share of common stock, one Series A Warrant (a "Series A Warrant'') to purchase one share of common stock and one Series B Warrant (a "Series B Warrant" and together with the Series A Warrant, the "Purchase Warrants'') to purchase one share of common stock at an offering price of \$0.42 per Unit (or \$0.41999 per Unit in the case of Units that inc!ude pre-funded warrants). The entire transaction has been priced at the market under Nasdaq rules and closed on February 28, 2025.
• S SecureKloud Technologies Limited ('the Company'') consolidates the financial statements of its overseas subsidiary in accordance with Indian Accounting Standard (Ind AS) 110 Consolidated Financial Statements. Mr Suresh Venkatachari, Chairman of the Company, holds 20,000' Series A Preferred Stocks (1,000 votes per Series A preferred stock) in Healthcare Triangle, Inc which gives the Company 55% of the voting rights. The Board has evaluated the governance structure and voting rights in Healthcare Triangle, Inc its overseas subsidiary and concluded that it exercises control as defined under Ind AS 110. Accordingly, the financial statements of the overseas subsidiary have been consolidated line-by-line on a uniform accounting basis, after eliminating all intra-group balances, transactions, unrealized gains and losses.
• 6 On May 27, 2025, QuantumNexis, Inc, a 100% subsidiary of Healthcare Triangle, Inc announced the acquisitions of Niyama Healthcare, Inc and Ezovion Solutions for an aggregate consideration up to Five Million Seven Hundred Thousand Dollars (\$5,700,000), payable \$1,500,000 as upfront cash, \$3,000,000 in common stocks and an earn-out of up to \$1,200,000, payable in cash based on the achievement of certain agreedupon financial targets during the first 12 months following the closing date.
• 7 The financial statements do not include any adjustrr.ents that might result from the outcome of this uncertainty. Our opinion is not modified in respect of the above matter.
• 8 The figures for the quarters ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures for the year ended March 31, 2025 and March 31, 2024 and unaudited year to date figures for the nine months ended December 31, 2024 and December 31, 2023 respectively, which were subject to limited review by the Statutory Auditors.
• 9 The figures in the previous period financial results have been reclassified to confirm to the presentation of the current quarter financial results. These reclassifications have no effect on the previously reported net loss/profit.

By Order of the Board ~7;J;i1-

Krishnamurthy Venkate aran Whole-time director and Chief R enue Officer DIN: 10886686

SECUREKLOUD TECHNOLOGIES LIMITED
(CIN:L72300TN1993PLC101852) Registered Office: Bascon Futura ,N, 5th Floor, 10/1, Venkatanarayana Road, T.Nagar, Chennai - 600017
Audited Consolidated Cash Flow Statement for the year ended March 31, 2025 (' in lakhs)
Particulars	Year ended March 31, 2025 (Audited)	Year ended March 31, 2024 (Audited)
I. Cash flow from operating activities
Loss for the year	(4,583.18)	(9,582.36)
Adjustments for:
Income tax expense recognised in the statement of profit and loss	38.91	71.07
Finance cost recognised in statement of profit and loss Loss on impairment of goodwill and intangible assets	1,614.56	1,543.47 3,238.81
Adjustment of contingent consideration against goodwill and intangibles		(585.53)
Depreciation and amortisation Expense	790.33	1,736.53
Share based payment expense at subsidiary	82.65	103.47
Allowance for expected credit losses	131.20 (64.59)	(6.41)
Net Unrealised Exchange Gain/ (loss) Loss on Sale of Property, Plant and Equipment (Net)		(10.03)
Operating loss before working capital and other changes	(1,990.12)	(3,490.98)
Adjustments for (increase)/decrease in operating assets:
Trade Receivables	1,315.88	3,369.79
Other Non Current Financial Assets Other Non Current Assets	70.80	(22.60)
Other Current Financial Assets	(631.55)	178.22
Other Current Assets	243.97	(45.99)
Adjustments for increase/(decrease) in operating liabilities:
Trade Payables Provisions (Non-current)	(1,567.85) (15.40)	1,187.02 12.94
Provisions (Current)	(3.65)	(3.23)
Other Current Financial Liabilities	(2,346.04)	(1,030.96)
Other Current Liabilities	168.90	55.88
Cash generated from operations	(4,755.06)	210.09
Net Income Tax paid (including interest paid there on)	(115.50)	2<:1.57
Net cash flow from/ used in operating activities (A)	(4,870.56)	451.66
II. Cash flow from investing activities
Capital expenditure on Property, plant and equipment		(23.56)
Proceeds from sale of Property, plant and equipment
Security Deposits	(52.78)
Interest Received on Fixed Deposits Net cash flow used in investing activities (B)	(52.78)	(23.56)
III. Cash flow from financing activities
Net proceeds from preferrential issue of shares by Healthcare Triangle Inc. Buyback of shares by Healthcare Triangle Inc.		410.77
Proceeds from issue of equity shares/ warrants (including premium)	11,563.69
Borrowings taken during the year	10,390.59	4,625.90
Borrowings (including lease liabilities) repaid during the year	(10,836.45)	(4,637.01)
Finance Costs Net cash flow from/ used in financing activities (C)	(1,079.43) 10,038.40	1 284.31 (884.65)
Effect of foreign currency translation adjustment (D)	509.47	319.25
Net Increase/ (Decrease) in Cash and Cash Equivalents (A) + (B) + (C) + (D)	5,624.53	(137.30)
cash and cash equivalents at the beginning of the year	356.85	494.15
Cash and cash equivalents at the end of the year	5,981.38	356.85
	t6

Place : Chennai

Whole-time director an DJN:108