AURIGROW2026-01-012026-03-31AURIGROW2026-03-31AURIGROW2025-03-31AURIGROW2025-04-012026-03-31AURIGROW2026-01-012026-03-31in-capmkt:OtherExpenses1MemberAURIGROW2025-04-012026-03-31in-capmkt:OtherExpenses1MemberAURIGROW2026-03-31OtherNoncurrentAssetsDomain1AURIGROW2026-03-31OtherCurrentFinancialAssetsDomain1AURIGROW2026-03-31OtherCurrentAssetsDomain1AURIGROW2026-03-31OtherCurrentLiabilitiesDomain1AURIGROW2026-01-012026-03-31AuditorDomain1AURIGROW2026-01-012026-03-31in-capmkt:AuditedMemberAURIGROW2026-03-31in-capmkt:AuditedMemberAURIGROW2026-01-012026-03-31in-capmkt:AdjustedMemberAURIGROW2026-03-31in-capmkt:AdjustedMemberAURIGROW2026-01-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares000000AURIGROWNOTLISTEDINE925Y01036Auri Grow India LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-05-23INRLakhsQuarterlyFourth quarterSingle segmentTrading of Agricultural Goods2026-05-2717:30:002026-05-2720:15:00trueCash Flow IndirectStatement on impact of audit qualificationtruefalseNANAfalsetrue2026-03-31https://aurigrow.com/falsefalseNot Applicable2026-01-012026-03-31AuditedStandalone000000010002200001350300013724000-137240000-13724000-7170000-7170000-130070000000-130070000-1300700014762400001-0.01-0.0100-0.01-0.012025-04-012026-03-31AuditedStandalone1379500000137950000012638000002266000443500088100014863000148825000-108750000-108750000000-108750000000-108750000-10875000147624000010-0.01-0.0100-0.01-0.01Other Expenses13503000Other Expenses14863000346500000000000000381000644000449000012108500001008978000260200096838000100338000069030002118701000503300047256500027173840002721874000913740000702060009839460009839460006927810006927810000069278100096289000094615900094615900010424480002174000525000104514700017379280002721874000Other non-current assets644000Other financial assets6903000Other current assets472565000Other current liabilities217400000-1276780000-200127000003254290007199000-468000014480000881000045000000000000000007134000-374100000000-37410000000000000000000000000000000000000562500000000004087000563519000000003068000-6730000-67300032750002602000AuditedDisclaimer of opinionS Parth & Co.true2027-06-30137950000137950000148825000148825000-10875000-10875000002721874000272187400017397280001739728000983946000983946000List of Audit Qualification: <br></br> <br></br> a) The company has unsecured loans amounting to Rs. 6927.81 Lacs. Management has not charged interest on these loans, and relevant agreements along with cross-confirmations are not available. In the absence of valid agreements and necessary confirmations, the accuracy of the balances and their interest-free status could not be verified, potentially impacting the fair presentation of liabilities and interest expenses. <br></br> <br></br> b) Balance of GST Credit Receivables (net of payable) Rs. 279.29 Lacs pending for GST reconciliation. Reconciliation with the GST Online Portal has not been carried out due to unavailability of login credential, affecting the accuracy of GST Input Credit and the liability towards the government. <br></br> <br></br> c) The company has trade payables amounting to Rs. 9461.59 Lacs; however, the bifurcation of Micro, Small, and Medium Enterprises (MSME) creditors has not been provided. Non-disclosure of MSME classification contravenes the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006, impacting regulatory compliance and financial transparency. <br></br> <br></br> d) Outstanding balances of Rs. 4725.65 Lacs with suppliers remain unconfirmed. Absence of confirmations from these suppliers affects the reliability of liabilities disclosed in the financial statements. <br></br> <br></br> e) Loan & advances amounting to Rs. 10033.80 Lacs remains unconfirmed from parties. The absence of loan confirmations impacts the reliability of assets and financial disclosures. <br></br> <br></br> f) An outstanding trade receivable balance of Rs. 10089.78 Lacs is reported with no transactions during the year, and balance confirmation is not available. In the absence of cross-confirmation, the balance may be misstated, affecting the fair representation of financial positions. <br></br> <br></br> g) Cash balance of Rs. 15.32 Lacs is recorded; however, a certificate of verification from management is pending. Absence of such verification may raise concerns over the existence and accuracy of reported cash holdings. <br></br> <br></br> h) I am not in receipt of sales invoices, E-Way bills, Delivery Challans, or Transportation details. In the absence of these critical documents, I am unable to comment on the genuineness of the transactions. <br></br> <br></br> i) The company has not maintained a Fixed Assets Register. The absence of a fixed asset register impairs my ability to verify the existence, condition, and valuation of the assets held by the company. <br></br> <br></br> j) With respect to purchases, the company has not provided Goods Inward related documents. Further, the company does not own or lease any go-down facilities, raising concerns over the storage of inventory. <br></br> <br></br> k) Management claims that the goods are traded directly from suppliers to customers without being held in the companys possession; however, in the absence of evidence, I am unable to verify this assertion. <br></br> <br></br> Disclaimer of opinionRepetitiveThis is regards to just non accessibility of the documents for time being, it does not have any impact on financial results.This is regards to just non accessability of the documents for timebeing, it does not have any impact on financial resultsNAWe cannot comment in absence of relevant informationPATEL TILAK SATISHBHAIPATEL TILAK SATISHBHAIAYUSH PATELCA Parth ShahAhmedabad2026-05-27