Tulive Developers Limited — Audit Report / Information 2025

Sep 3, 2024

ATUL GUPTA

Digitally signed by ATUL GUPTA Date: 2024.09.03 14:23:37 +05'30'

ATUL GUPTA

Digitally signed by ATUL GUPTA Date: 2024.09.03 14:24:17 +05'30'

Old No.45, New No.95, Second Floor, Poes Main Road Teynampet, Chennai – 600 018 Phone:4745 7670 E Mail: ramalingamca@yahoo.co.in

R. Ramalingam & Associates Chartered Accountants

To

The Board of Directors Tulive Developers Limited 21/22, Loha Bhavan, PD Mello Road, Maharashtra Mumbai – 400009

Dear Sir,

Sub: Resignation as Statutory Auditor of the Company

This is to inform you that due to our pre-occupancy with other work and lack of manpower, we, R Ramalingam & Associates, Chartered Accountants are not in a position to devote our adequate time with respect to the affairs of your Company, Tulive Developers Limited. Considering the above, we hereby resign as Statutory Auditors of the Company with effect from 30[th] September 2024. However, we will issue Limited review report on the standalone financial results of the Company for the quarter and half year ended September 30, 2024,.in compliance with paragraph 6.1 of section V-D of the Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by listed entities dated July 11, 2023

Further, please find enclosed the information required as per SEBI Master circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023, issued by the Securities and Exchange Board of India in Annexure -A.

We take this opportunity to reiterate our appreciation for the co-operation extended to us by the Company. Should you require any assistance in the future, please feel free to contact us.

Thanking you. Yours faithfully, For R.Ramalingam & Associates, Chartered Accountants (Firm Registration No. 010616S)

Digitally signed by RAMALINGA RAMALINGAM RAMADOSS M RAMADOSS Date: 2024.09.03 11:50:38 +05'30'

R.Ramalingam Partner Membership No: 027154 Place: Chennai Date : 03-September-2024

R. Ramalingam & Associates Chartered Accountants

Old No.45, New No.95, Second Floor, Poes Main Road Teynampet, Chennai – 600 018 Phone:4745 7670 E Mail: ramalingamca@yahoo.co.in

ANNEXURE A Disclosure of information from the statutory auditor upon resignation in accordance with SEBI Master circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023

S.No	Particulars		Explanation
1	Name of the listed entity		Tulive Developers Limited
2	Details of the statutory auditor
	a. Name		R Ramalingam & Associates
	b. Address		Old no 45, New no 95, Second floor, Poes Main Road, Teynampet, Chennai-600018
	c. Phone number		044 47457670
	d. Email:		ramalingamca@yahoo.co.in
3	Details of association with the listed entity
	a. Date on which the statutory auditor was appointed		Reappointed as statutory auditors at the 60thannual general meeting held on September 30, 2022, for a period of five years commencing from financial year 2022-23.
	b. Date on which the term of the statutory auditor was scheduled to expire:		Conclusion of the company’s 65th annual general meeting scheduled to be held in the year 2027.
	c. Prior to resignation, the latest audit report/limited review report submitted by the auditor and date of its submission		1. Audit report dated 30thMay 2024 on the audited standalone financial statements of the company for the financial year ended March 31, 2024; and 2. Limited review report dated August 14, 2024, on the unaudited standalone financial results of the company for the quarter ended June 30, 2024. 3. Limited review report on the unaudited standalone financial results of the company for the quarter and half year ended September 30, 2024, will be issued by us .in compliance with paragraph 6.1 of section V-D of the Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and

Old No.45, New No.95, Second Floor, Poes Main Road Teynampet, Chennai – 600 018 Phone:4745 7670 E Mail: ramalingamca@yahoo.co.in

R. Ramalingam & Associates Chartered Accountants

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Disclosure Requirements)
Regulations, 2015 by listed entities
dated July 11, 2023
4 Detailed reasons for resignation Refer attached resignation letter dated
September 3, 2024
5 In case of any concerns, efforts Not Applicable
made by the auditor prior to
resignation (including
approaching the Audit
Committee/Board of Directors
along with the date of
communication made to the Audit
Committee/Board of Directors)
6 In case the information requested
by the auditor was not provided,
then following shall be disclosed:
a. Whether the inability to obtain
sufficient appropriate audit
evidence was due to a Not Applicable
management-imposed limitation
or circumstances beyond the
control of the management.
b. Whether the lack of information
would have significant impact on
the financial statements/results.
c. Whether the auditor has
performed alternative procedures
to obtain appropriate evidence for
the purposes of audit/limited
review as laid down in SA 705
(Revised)
d. Whether the lack of information
was prevalent in the previous
reported financial
statements/results. If yes, on
what basis the previous
audit/limited review reports were
issued.
7 Any other facts relevant to the None
resignation
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R. Ramalingam & Associates Chartered Accountants

Old No.45, New No.95, Second Floor, Poes Main Road Teynampet, Chennai – 600 018 Phone:4745 7670 E Mail: ramalingamca@yahoo.co.in

Declaration

1. We hereby confirm that the information given in this letter and its attachments is correct and complete.

2. We hereby confirm that there is no other material reason other than those provided above for resignation of my firm.

For R. Ramalingam and Associates, Chartered Accountants (Firm Registration No. 010616S)

RAMALINGA Digitally signed by RAMALINGAM M RAMADOSS Date: 2024.09.03 RAMADOSS 11:51:07 +05'30'

R. Ramalingam Partner Membership No: 027154 Place: Chennai Date : 03-September-2024