Pursuant to SEBI Listing Obligations and Disclosure Requirements Regulations, PAN HR SOLUTION LIMITED has intimated BSE Limited about a corrigendum issued by its Statutory Auditors, M/s. Vinay I Aggarwal & Associates, Chartered Accountants.

The corrigendum, dated 25th August 2026, rectifies inadvertent typographical and clerical errors in the Independent Auditor's Report dated 29th May 2026 for FY ended 31st March 2026. The errors were specifically located in Annexure 'B' (Report on the Companies Auditor's Report Order – CARO 2020), clauses (x)(a) and (x)(b), where references to the Initial Public Offer (IPO) and private placement/preferential allotment were inadvertently interchanged.

The original erroneous text stated:

  • Clause (x)(a): The company had not raised money by way of initial public offer.
  • Clause (x)(b): The company had made an initial public issue during the year.

The corrected text, as per the corrigendum, is:

  • Clause (x)(a): The company has raised money by way of initial public offer and complied with conditions under the Companies Act. As of the year-end (31st March 2026), the funds raised remain unutilized, pending deployment for purposes specified in the offer documents.
  • Clause (x)(b): The company has not made any private placement or preferential allotment during the year, making the clause not applicable.

The Statutory Auditors have explicitly clarified that:

1. This correction is purely clerical and typographical and accurately reflects the facts they verified using IPO fund utilization records.

2. There is no change in their final audit opinion, which remains an unmodified (unqualified) opinion.

3. There is no impact, change, or alteration to any financial figures, the Balance Sheet, the Statement of Profit and Loss, the Cash Flow Statement, or the Notes to Accounts that were approved on 29th May 2026.

4. This corrigendum shall be read in conjunction with and forms an integral part of the original Independent Auditor's Report dated 29th May 2026.

The company's Chairman & Managing Director, Rajeev Kumar (DIN: 07368623), signed the intimation letter from Noida. The auditors' corrigendum was signed by CA Shobhit Gupta, Partner (Membership No: 502897) of Vinay I Aggarwal & Associates (Firm Registration No: 019631N).