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ASA & ASSOCIATES LLP CHARTERED ACCOUNTANTS www.asaandassociates.co.in Aurobindo Tower 81/1 Third Floor Adchini , Aurobindo Marg New Delhi 110 017 INDIA T +91 11 4100 9999 Smartworks Golf View Towers 9th Floor , Tower - B , Sector 42 Gurugram 122 009 INDIA T +91 124 6926 200 INDEPENDENT AUDITOR'S REPORT ON QUATERLY AND YEAR TO DATE AUDITED STANDALONE FINANCIAL RESULTS OF THE COMPANY PURSUANT TO THE REGULATION 33 OF THE SEBI ( LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS ) REGULATION , 2015 , AS AMENDED To The Board of Directors of CMR Green Technologies Limited Report on the audit of the Standalone Financial Results Opinion We have audited the accompanying Statement of Standalone Financial Results of CMR Green Technologies Limited ( the " Company " ) , for the quarter and for the year ended March 31 , 2026 , ( the " Statement " ) , attached herewith , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the " Listing Regulations " ) . In our opinion and to the best of our information and according to the explanations given to us , the Statement : a . is presented in accordance with the requirements of Regulation 33 of the Listing Regulations ; and b . gives a true and fair view in conformity with the recognition and measurement principles laid down in the 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 profit and other comprehensive loss , and other financial information of the Company for the quarter and year ended March 31 , 2026 . Basis for Opinion We conducted our audit of the Statement in accordance with the Standards on Auditing ( " SAS " ) specified under Section 143 ( 10 ) of the Act . Our responsibilities under those Standards are further described in Auditor's Responsibilities for the Audit of the Standalone Financial Results 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 ( " ICAI " ) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and the year ended March 31 , 2026 , 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 ICAI's Code of Ethics . We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion . Associate Chadered Accountants ASA LLP Ahmedabad Bengaluru Chennai Gurugram Hyderabad Kochi Mumbai New Delhi Pune