HO 602, Floor 6, Raheja Titanium Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E) Mumbai 400063, INDIA Tel: +91 22 6238 0519 FORM -5 ANNUAL REPORT ON STATEMENT OF ACCOUNTS CHARTERED ACCOUNTANTS CERTIFICATE To, Board of Directors Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited) Unit No-1001, 10th floor, DLH Park, Near MTNL, S. V. Road, Goregaon (West), Mumbai – 400 062 Subject: Report on Statement of Accounts on project fund deposit, utilization and withdrawal by Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited) for the period from April 01, 2024 to March 31, 2025 with respect to MahaRERA Registration Number P51800053810. This certificate is issued in accordance with the provisions of the Real Estate (Regulation and Development) Act, 2016 read along with the Maharashtra Real Estate (Regulation and Development) (Registration of Real Estate Projects, Registration of Real Estate Agents, Rates of Interest and Disclosures on Website) Rules, 2017. We have obtained all necessary information and explanation from Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited), during the course of our audit, which in our opinion are necessary for the purpose of this certificate. We hereby confirm that we have examined the prescribed registers, books and documents, and the relevant records of Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited) for the period ended March 31, 2025, and hereby certify that: A. Deposits: Serial Particulars For this Fiscal Year Total for this project No (INR in crores) till date (INR in crores) 1. Total amount collected from allottees 72.86 108.46 2. % of amount to be deposited as per act 70% 70% 3. Amount to be deposited as per act 51.00 75.92 (1*2) 4. Total amount deposited in Designated 51.00 75.92 Bank account 5. % of Amount deposited in Designated 70% 70% bank account [(4)/(1)*100] 6. Shortfall/ Excess deposit (3-4) 0.00 0.00 Amount collected/deposited at Sr. No. 1 & 2, shall not include pass-through charges and indirect taxes. Has the required proportion of money collected from allottees of the project units, as specified in the act, deposited in the Designated RERA Bank Account? (Yes / No) If No. Please mention the amount not deposited Head Office: 602, Floor 6, Raheja Titanium, Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E), Mumbai 400063, INDIA, Tel: +91 22 6238 0519 Ahmedabad | Bengaluru | Chennai | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in B. Withdrawals Serial Particulars For this Fiscal Year Total for this project till No (INR in crores) date (INR in crores) 1. Opening Balance of 8.72 0.00 Designated Bank Account 2 Total Deposits 51.00 75.92 3. Total amount withdrawn 56.05 72.25 4. Closing Balance 3.67 3.67 As specified in the Act, all the amounts withdrawn during the year from RERA Bank Account were within the withdrawal limit as certified under the relevant Form 1, Form 2 and Form 3 issued during the reporting period? (Yes / No) If No, Please provide the below details:- Sr No Date of withdrawal Amount of Excess Withdrawals 1 C. Utilisation We certify that Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited) has utilized the amounts withdrawn from designated bank account towards project cost only, as specified in the act. If No, please provide the below details: Sr.No Date Amount not utilized for Project Cost D. Any Qualifications / Observations of CA 1. “The Total amount collected from allottees” & “Total amount deposited in the designated bank account’ at Sr.no.1 & Sr.no.4 of Table A and “Total deposits” & “Total amount withdrawn” at Sr.no.2 & Sr.no.3 of Table B excludes collection from customers deposited in the designated RERA Bank Account which was otherwise not required to be deposited, collection for pass through charges and indirect taxes and amount received from allottees whose allotment has been cancelled”. 2. For the purpose of determining Utilization as per Table C, Project cost includes inter alia, contractual advances paid to contractors/ vendors towards mobilization of resources, cost incurred on acquisition of property, plant and equipment, stamp duty & registration charges paid by the Company on sale of units and provision of cost towards purchase of floor space index(FSI)/Transferable development rights which has been identified by the management and relied upon by us. Further, we have compared the project cost incurred with seventy percent of the collections received from the customers for the project from April 01, 2024 to March 31, 2025. Where the project cost exceeds the seventy percent of the collections received from the customers for the project till March 31, 2025, it is accepted that the Company has utilized the money collected from customers only for that project. 3. Kotak Bank Account No. 8247762910 which was submitted to the RERA authorities at the time on Initial RERA registration and subsequent opening of New RERA Account in HDFC Head Office: 602, Floor 6, Raheja Titanium, Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E), Mumbai 400063, INDIA, Tel: +91 22 6238 0519 Ahmedabad | Bengaluru | Chennai | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in Bank having Account No – 57500001380199 has been considered as a designated bank account. 4. Amount received on the basis of allotment letters, if any from entity in which the promoters are having substantial interest or amount received prior to RERA registration from any allotees other than entity in which the promoters are having substantial interest, if any, has not been considered for the purpose of working for issuance of FORM 5. 5. Amount received from an allotee for a project of entity (other than the project under present certification) and now allocated to unit in project under certification, if any, has not been considered for the purpose of working for issuance of FORM 5. Agreed and accepted by: For M S K A & Associates Signature of Authorised signatory ICAI Firm’s Registration No.: 105047W For Pranav Constructions Limited (Formerly known as Pranav Constructions Private Limited) PRANAV Digitally signed by PRANAV NITIN Digitally signed by KIRAN KIRAN ASHAR NITIN SURYAMANI SURYAMA TIWARI Date: 2025.09.18 ASHAR 19:39:32 +05'30' Date: 2025.09.18 NI TIWARI 20:04:01 +05'30' Pranav Kiran Ashar Nitin Tiwari Managing Director Partner DIN: 06800729 Membership Number: 118894 UDIN: 25118894BMKXYE8107 Date: September 18, 2025 Place: Mumbai Note: To be read with our enclosed letter on statement issued by M S K A & Associates of even date Head Office: 602, Floor 6, Raheja Titanium, Western Express Highway, Geetanjali Railway Colony, Ram Nagar, Goregaon (E), Mumbai 400063, INDIA, Tel: +91 22 6238 0519 Ahmedabad | Bengaluru | Chennai | Goa | Gurugram | Hyderabad | Kochi | Kolkata | Mumbai | Pune www.mska.in