Vikas WSP Ltd — Updates, 06-08-2025: Company Update

August 06, 2025

To

The General Manager,

BSE Limited

Corporate Relation Department,

Phiroze Jeejeebhoy Tower

Dalal Street, Mumbai-400001

Ref:-Vikas WSP Limited

Scrip Code: -519307

ISIN: -INE706A01022

Subject: Revised Outcome of Board Meeting

Dear Sir/Madam,

Pursuant to Regulation 30, 33 & other applicable provisions of SEBI (Listing Obligations and

Disclosures Requirements) Regulations, 2015, this is to inform you that the Board of Directors of

the Company at its meeting held today i.e., Tuesday, 05th August, 2025 have inter-alia considered

and approved the followings:

1. Financial Results for the Quarter ended 30th June, 2025.

2. Directors' Report, Corporate Governance Report, Management Discussion and

Analysis for the year ended 31st March 2024.

3. Notice of 36th Annual General Meeting to be held on Saturday 2025 at 12.00P.M.

through other Audio-Visual Means (OAVM) / Video Conferencing (VC) from Registered

office of the Company.

4. Decided to close the Register of Members and Share Transfer Book from Monday,

25,2024 to Saturday, August 30, 2024 (both days inclusive) for the purpose of Annual

General Meeting.

5. Appointment of Mr. Saurabh Agrawal, Practicing Company Secretary (FCS: 5430) as

Scrutinizer of the Company for the e-voting process to be undertaken at Annual

General Meeting of the Company to be held on 30th August, 2025.

The meeting of Board of Directors of the Company commenced at 3:30 P.M. (IST) (through video

conferencing hosted from registered office of the Company) and concluded at 3:48 P.M.(IST)

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This is to inform you that due to an inadvertent oversight, the Financial Results for the quarter

ended 30th June 2025 were not attached to the outcome submitted yesterday. We are hereby

submitting the revised outcome along with the Financial Results for the said quarter. We regret

the inconvenience caused and assure you that we will exercise greater diligence to avoid such

oversights in the future.

This is for your kind information and records, please.

Thanking you,

For Vikas WSP Limited- Under CIRP

Saroj Kumar Senapati

Company Secretary & Compliance Officer

M. No.: F2898

Encl: as above

(Vikas WSP Limited is under corporate insolvency resolution process pursuant to

the

provisions of the Insolvency and Bankruptcy Code, 2016. With effect from

February

02, 2022, its affairs, business and assets are being managed by, and the

powers of the

board of directors are vested in, the Interim Resolution

Professional, Mr. Darshan

Singh Anand (IP Registration No. IBBI/IPA-002/IP-

N00326/2017-2018/10931,

appointed by the National Company Law Tribunal,

Chandigarh Bench by order dated

02nd February, 2022 under the provisions of the

code, which was published on the

website of the Hon'ble National Company Law Tribunal Chandigarh Bench on 2nd

February, 2022 and continued as Resolution Professional by the 02nd committee of

creditors(CoC) in its meeting held on 17th March, 2022 under the provisions of the Code.)

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CHARTERED ACCOUNTANTS

IN DEPENDENT AUDITOR'S REVIEW RT, PORT

Independent Auditor's Review Report on Unaudited Standalone Quarterly Financial Results of

the Company, pursuant to.R9r,gt$a1ion 52 qf the SEBI (Listing Obligations and Disclosure

Req u i rem entp) Rq *lstioni; 20

To

A.K.Chadda & Co.

rt on the Review of the Financial Results .

ffiiiuirernent of. :: : : ::': 1.: '.!regulalion' 33,.,o. :the SEBI (Listing

lations,20l5.

H.O: 1585, SEqfOR 22-B

CHANDIGARH-150022Tel

:9L-172-27L5O93

fele-Fax : 91-172-5052510

Website : www.akcoffice.c,om

E-mail : anil@akcoffice.com

AFITTRED)irN

i----"',Vlr;i

-:"&1#:ded Board of Directors/ Resolution Profc- ( f V,.ikas WSP Limited

ElI4l

,',.-,

;irl;ffibrporate Insolvency Proceedings as per lnsolv,lxtf and Bankruptcr € $ii2016 (IBC)

lrl itrtlii|',,]ir

+ry. have reviewed the accornpanying S

,iiffiffitatement") of Vikas WSP Limited ("the

iffiffiubmitted by the Company pursuant to,

,ffirffi'*ti ons and Disclosure Requiremeffi

.:1i:-Y+,1-H?

Ep.

.r tirillllil'!:r:{$fr ryi,4r8"lr;q{q,$[111ffi"-"fl)ational Company Law Trib#iiffigl.T"), Chandigarh Bench, vide theh offi;Sitdlivered on

'oiiffi*ffi 2nd, 2022 ("lnsolvency C,#pElencernent Date") has admitted the petitim nancial

'qffiffi&-1,{,,1he company ror initia$ffi,,.$$fborporate Insoivency Resolution erocei*

1'; s z or

thdlfli

y*and Bankruptcy fi-ffiffi1ffi'16 ("the code") and has appointed Mr. DarSfuniffi@h Anand,

of unaudited standaloHb4dancial results ("the

,',y")

for the quarter enaea hl*e 30'h, 2025 being

RegiA-Q,q21fp1N0A32612011-l8ll093l as Interim Resolution Professiotal ("IRP")

to mana$e,ith.6.i*f@.,$$;of $lffinafiy in accordance with the provisions of the code. In t}re seconde 1::::::::::i;:::!i,.: : lit::.

meeting of Cd& f4# rs ("COC") held on March 17th,2022. Mr. Darshan Singh Aa

been confirmeO as ReSol'tittdfl,Professional ("RP") for the company. Pursuant to NCLT oiOei for

commencement of CIRP and in line with the provisions ofthe Code, the powers ofthe Board of directors

shall stand suspended and be exercised by IRP/RP.

We have been informed by Resolution Professional that the record of the Company is not handed over

to Resolution Professionalcompletely and hence application u/s 19(2) of the IBC has been submitted

to NCLT'. Further, as informed by the management at the time of initiation of the CIRP proceedings

vide email dated 15.02.2022 that due to ransomware attack the tally data, fixed assets register and other

relevant records before 01 .04.2021 were not available.

Responsibility of Management for the Financial Results

The statement have been prepared on the basis ol'the interim financial statements. The Company's

Board ofDirectors/ Resolution Professional are responsible forthe prepalation ofthese financial results

that give a true and fair view of the net profit/loss and other comprehensive income and other financial

infonnation in accordance rvith the recognition and r"neasurement principles laid down in Indian

Accounting Standard 34,'lnterim Financial Reporting'prescribed under Section 133 of the Act read

Branch Office: Plot No. 29A, lndustrial Area, Lodhimajra, Tehsil Baddi, District Solan,

Himachal Pradesh - L73205, +91-98140-1354L, +97-9041'5-69003, +91'-98761-812L4

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with relevant rules issued thereunder and other accounting principles generally accepted in India and in

compliance with Regulation 52 of the Listing Regulations.

This responsibility also includes maintenance of adequate accounting records in accordance with the

provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting

frauds and other irregularities; selection and application of appropriate accounting policies; making

judgments and estimates that are reasonable and prudent; and design, implementation and maintenance

of adequate internal financial controls that were operating effectively for ensuring the accuracy and

completeness ofthe accounting records, relevant to the preparation and presentation ofthe standalone

financial results that give a true and fair view and are free from material misstatement, whether due to

fraud or error. In preparing the standalone financial results, the Board of Directors/ Resolution

Professional are responsible for assessing the Company's ability to continue as a going concem,

disclosing, as applicable, matters related to going concern and using the going concern basis of

accounting unless the Board of Directors/ Resolution Professional either intends to liquidate the

Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors/ Resolution Professional are also responsible for overseeing the

Company's financial reporting process.

Qualified Conclusion

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410,

"Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued

by the Institute of Chartered Accountants of India." This standard requires that we plan and perform the

review to obtain moderate assurance as to whether the Statement is free of material misstatement. A

review is limited primarily to the inquiries of company personnel and analytical procedures, applied to

financial data and thus provides less assurance than an audit. We have not performed an audit and

accordingly, we do not express an audit opinion.

In our opinion and to the best ofour information and according to the explanations given to us, except

for the possible fficts of matters as described in Basis for Qualified conclusion section of our Report,

these standalone financial results:a)

are presented in accordance with the requirements of Regulation 33 and Regulation 52read

with the Listing Regulations in this regard; andb)

give a true and fair view in conformity with the recognition and measurement principles laid

down in the applicable accounting standards and other accounting principles generally accepted

in lndia of the net loss and other financial information for the quarter ended June 30th,2025.

Basis for Qualified Conclusion

I . For the reasons as specified in the paragraph 3 of the statement, the company has not taken

into consideration any impact on the caruying value of tangible qssets, if any, in the

preparation of Financial Results as required by Ind-AS l0 on the "Events after the reporting

\(t*.J2

----------------Page (3) Break----------------

2.

period". Further, the company has also not made full assessment of its impairment in their

fair value as required by Ind AS 36 on the impairment of assets, if any, as on 30h June 2025

in the value of tangible assets. The company continues not to assess the impairment of the

carrying value of the tangible ossets. Therefore, we are unable to comment on the

consequential impairment, if any, that is required to be made in the caruying value of

property, plant and equipment.

For the reasons as specified in the paragraph 4 of the statement and pending comprehensive

review of carrying amount of all assets (including balances lying under Goods & Service Tax

and other statutory authorities) & liabilities including trade receivables, qdvances paid, trade

payables, advqnces received, other short term liabilities, etc. as at 3}th June, 2025 which are

unconfirmed and no documentary evidence have been made avqilqble to verify/ confirm the

same along with non-provision for impairment of catying value of the assets and write back

oJ'liabilities if any due to pending implementation of the approved resolution plan by NCLT,

we are unable to comment that whether any adjustment is required in the carrying amount of

such assets and liqbilities and consequential impact, ifany, on the reported losses for the year

ended June 30, 2025. Non determination offair value offinancial assets & liabilities and

impairment in carrying amount for other ossets and liabilities are not in compliance with Ind

AS 109 "Financial Instruments", Ind AS l0 "Events after the Reporting Period", Ind AS 36

"Impairment of Assets" and IndAS 37 "Provisions, Contingent Liabilities & Contingent

Assets ".

The financial creditors and the operational creditors, as part oJ'CIfuP have submitted their

claims to Resolution Professional which is under reconciliation with the qmounts as

appearing in the bool<s oJ'accounts. Accordingly, to the extent the process for submission and

reconciliation of claims as on the Insolvency Commencement Date remains an ongoing

process, no provision/ accounting adjustments are made in the boolcs of accounts in respect of

excess/ short or non receipt ofclaims in the case offinancial and operational creditors."

Hence, consequential impact, if any, on the financial results is not curuently ascertainable,

With reference to Note No. 6 of the stqtement, the Company has not produced Fixed Asset

Register as the same was not handed over to them by the past managemenL Accordingly, we

cannot comment on accuracy on the value of Property, Plant and Equipment, calculation of

current depreciation and its possible impact on Financial Statements.

We have been informed by the Resolution professional thqt certain information including the

minutes of meetings of Committee of Creditors and the outcome of certain procedures carried

out as a part of CIRP are confidential in nature and could not be shared with anyone other

than the Committee of Creditors and NCLT. Accordingly, we qre unable to comment on the

possible financial impact, presentation and disclosures, if any, that may arise if we have been

provided access to that information.

We further report that, the impact of the above mentioned observatiorx, except

wherever quantified, on the financial statements could not be ascertained, in the

absence ofrelevant details on record.

3.

4.

5.

Emphasis of Matter

We draw attention to the following:

The Company has incurred continuous losses, current liabilities exceeding its current

qssets, defauk in repayment of borrowings and default in pcryment of regulatory and

statutory dues. This situation indicates that a material uncertainty exists that may cast

significant doubt on the Company's ability to continue as a going concern. The accounts

however have been prepared by the management on a going concern basis for the reason

as stated. The COC in its meeting dated 25'h August 2022 huve approved the Resctlution

----------------Page (4) Break----------------

plan submitted by M/s Arcbolt Space and Foods Private Limited. Pursuant pendency of

its approval by the NCLT, we are unable to obtain sfficient and appropriate audit

evidence regarding management's use of the going concern basis of accounting in the

preparation of the standalone financial stotements, in view of ongoing CIM and matters

pending before regulotory authorities, the outcome ofwhich cannot be presently

qscertqined.

Our repoft is not qualified on the above maffers.

Based on our review conducted as above, except for possible effects of our observations described in

the Basis of Qualified Conclusion paragraph above and read with our comments in Emphasis of Matter

paragraph above along with notes to the statement, nothing has come to our attention that causes us to

believe that the accompanying Statement prepared in accordance with applicable Indian Accounting

Standards, as specified in Section 133 of the Companies Acq20l3 ("the Act"), read with related SEBI

Circulars, other recognised accounting practices and policies has not disclosed the information required

to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015 read with related SEBI circulars, including the manner in which it is

to be disclosed, or that it contains any material misstatement.

forAKChadda&Co

Chartered Accountants

ICAI Firm Registration No.008683N

N*'v

Anil Chadda

Partner

ICAI Membership No.0873 I 2

Place: Chandigarh

Date: 05.08.2025

uDrN - 2508731 2BMUEXSTI 78

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VIKAS WSP LIMITED

{All amounts are in lndian Rupees Lakhsr except if othelwise stated),'STANDALONE" FINANCIAL RESULTS FOR THE

For A.K. Chadda & Co.Chartered Accountants

fr{ L'

ENDED JUNE

Limited

OAR$HAN SIhIGH ANAND

Resolution Professional

Reg. No. lBBy,PA-0O?JlF-M032S/201 I"t gl10g3i

PanRerM. No. 087312

Pla@:Date:05.08.2025

U DlNi

Place: DelhiDate:05.08.2025uD\\

- z5oBlllLBIhu BXS? l78,

Purchase of stock in tradeChange in lnventories offinished goods and Work-in-progress and stock in trade

Profit/(Loss) from operations before tax and exceptional

Prorit/{Loss) from before tax ( V-VI}

Current tax IMinimum Alternate Tax

(i) ltem that will not to be reclassified to profit or loss

(ii) lncome tax relating to these items that will not be reclassified to profit or loss

Paid up equity share capital(face value oI share Re.1/- cach)

#a"\

$#

----------------Page (6) Break----------------

The Natimal Company law Tribmal ('NCLT"), Chardiguh Benctq vide their order delivered o Februry 2fi,2022hru admitted

the petitron hled by finmcial creditor of the compay for initiation of Corpmle ksolvency Resolution.

Commencement Date")("CIRP")

u/s i ofthe Insolvencymd Balouptcy

Code, 2016 ("the code") dd has appointed Mr. Dmhm Singh Amd, Registratim No.7-18/10931 as InterimResolution Professional ("IRP") to mmge the affain of the compmy in accordance with the provisiorr of the code. In the

Creditors ("COC") held on Much l TOt 2022, Mr. Dushm Surgh Anmd hm been confumed d Resolutiorr Professioml

nd meeting of Committee offor the compmy. Pmuurt to

NCLT order for commencemeut of CIRP md in line with the provisions of the Code, the powen of the Brwd of directonstand supended md be

exercised by RP.We have been infomed by RP that the record ofthe Company is not handed over to RP completely md hence applicatron u/s

1 9(2) o[ dre IBC has beensubnitted to NCLT. Futtter, as infomed by the mmagement at the time of initiaition of the CIRP proceetLings vide email dated 15.02.2022 *tst due to

rusomwde attack the tally data, fixed assets register md other relevut records before 01.04.2021 were oot available.

As rnentimed in Note No. I above, upon an application of the hmcial crediton of the compmy, NCLT ltss admi[.ed a petition to initiate imolvencypr@eedings agairut tlre comparry uder the code. As per the code, rt is required that the cmpuy

be mmaged m a going concem duurg CIRP. Futher, uderthe CIRP, a resolution plan needs to be presented to and approved by the COC, post which rt will need to be approved by NCLT to keop the compmy u a

going concem.The COC in its meeting dated 25th August2o22ttsve aryoved the Resolution plm submittedbylvTs Arcbolt Space and Foods Private Limited. Pmwt

pendency of its approval by the NCLT. While the long tem prospects of the cmpmy may be dependmt upm expeditiou conpletim of CIRP prme ss, inview of tho abovo facts md oontinuing operatiom of the company, the fimcial statements have been prepared on going cmem basis.

For tle reasom mentioned in Note No. 1 above, tie company hs not taken into cmsidemtion my impact on the carrying valw of targible oses, if ay, in thepreparation of Fimncial Resu.lts m required by Ind-AS I 0 on the "Events after the reporting lxriod'. Frrthe r, the comparry has also not made full msqment

of its impaument in their fair value as required by lnd AS 36 on dre impaiment of assets, if my, m on 30th Jue 2025 m the value of tangible asseb. Thecompmy

continues not to ass€ss the impaiment of the carying value of the tmgible assets.

For the reasoro mentioned in pragmph 1 above, the compmy hd not taken into coroidemtim my adjutnrent required in the cilrying mout of lmmcialimtrunents md comequential impact, if my, ou the reported losses for the period ud yeu ended Jue 30th, 2025 pending oompreheroive review of carrymg

mourt of all asets (including balmces lying uder Goods & Senice Tu md other statuttry authorities) & liabilitres including trade receivables, advmespaid

trade payables, advmces received, other shdt tam liabilities, etc. s at 30th Jue, 2025 which ue wrcqfime d md no dmmentary eyidcnce have beenmade available to verifylconfim the same along withnm-provision for impaiment of carrying value of tlre NseB mdwrite back of liabilities if uy due to

pending implementation of the approved resolution plu by NCLT . Non detemination of fat value of finrurcial usets & liabihties md impairnent incarrying momt for other osets md liabilities re not in compliarce with Ind AS t09 "Fimncial lrotruments", Ind AS l0 "Events after the Reprtmg Period",

Ind AS 36 "Impeiment of Assets" md Ind AS 3? "Provisions, Cmtingent Liabilities & Conti.gent Assets".

The Resolutron Professioml appointed by Horlble NCLT had appointed Stock Auditor to verify the qumtity md realiseable value of stock m on the date ofCommencement of Cotpomte Imolyency Resolution Prooess i.e.02.02.2022. OntJrc bmis of such Stock Audrt Report" closing stmk has been cmidered m

Rs.207.38 Lacs u on the date of commencement of Corpomte Insolvency Resolution Process as well as on the end of cment reporting period u on30.06.2025

The Resolutim Professioml hm not been hmded over Fixed Asset Registor md previom details of depreciation by tie previou mmagemen! henceDepeciation is meuued I p€r SLM basis md infomation available m record md may vuy.

The Resolrtion Professioml has not received the title deeds of all the immovable properties. Hence detail ol immovable properties (other than immovablepropefries where the Compmy is tlre lessee md the lease agreements ue duly executed in favou of the Cornpmy) drsclosed in tlp finilcial statements

included in property, plmt and equipment md Right ol Use Assets ue held in the mme of the Company u at the baluce shpet date cm not be provided /dislosed.

The Lmd tbr Rs. 423.07 Crore is uder tracing surce the promoten have not handed over the the details/title deeds ofLmd and m applicatim u/s l9(2) ofIBC,

201 6 is pending before Hon'ble NCLT for cooperat.ion from the Promoten/ Ex-Director.

Resolution Professioml has not been supplied with much material infmation and docments by the erstwhile muagement of the Corpomte Debtq andcomeqwntly, the Resolution Professioml hm not been able to submit some of the importmt infomation to tlre Statutory Auditon. Ttrc Resolutim

Professioml to enforce his rightto infmationand papen tom the ontwhile mamgement of the Corpqate D€btorh8 filed m application withthe HontleNatioml Compmy Law Tribwl Chadigarh Bench m Applicatim m&r section l9(2) of the lndim Bankruptcy Code-201 5 with application beuing IA No.

T64/2022.

The thrmcial results of the cornpuy have been prepued in accordmce with Indim Aocouting Standrds ilnd-AS) notified uder Compmies ("IndimAccountirg Standard") Amedrnent Rules,2015 as mended by Companies (Indran Accomting Stmdards, Amen&nent Rules,20l6.

These fimncial results have been prepared in accordace with recognition md meuuement principles laid dm in Indim dccouting Standud 34 (Ind AS34) "lnterm Finucial Reportng" prescrrbed mder Section 133 of the Compmies Act, 2013 read with the Ielevmt rules isswd there uder md other

accomting principles gererally accepted in india, read with the circular is the responsibility ofthe cornpmy's mamgement and has boen approved by

Resolution Professional of the cmpany.

As per Imi AS 108 "Operatirg Segments", are reported in a mamer comistent with the intemal reportrng provided to the chief opemting decisron ntaker.Accordingly, segmental reporting is perfomed on the bais of geographical location of cutomer which is also ued by the chief finmcial decision maker of

the com1ruy fo allrcation of available resouces and futue prospects. Geographical segments at the Comlrany primuily comprise cstome$ lmated in US,Errope.India(Domestic)mdothers.Incomeinrelationtosegmentsiscategorizedboedonitemstlatareindividiullyidenlifiedtothosesegments Itisnot

practical to identrty the expenses, fixed usets-ued il the Comgnny's business or liabilities contractecl, to ary oftlre reportable segments, as the ex1xroes,

assets md liabilities re used interchmgeably between segmenh. Accodingly, no disclosue relating to totill segmsnt resulb, total segment ssets md

l0

RED

liabriltres have been rnade

Notes:

3

1

6

8

----------------Page (7) Break----------------

11

Quarter endeYear enlParticulars30Jun"2531-Mar25:l0Jun-2431-Mar2531-Mar-24

(Unaudited)(Aud ited)( t,naudited)(Audited)(Audited)

;ecment Revenuei States of Americ {USA)

:urope)omestic

)nallocated'otal

ddJnallocable revenue6.348.914.9426.9424.86

-es' i:inance cost0.01

)epreciation and amortization qpense854.00854.00854.003,416.003,416.01

Jnallocable expenditure30.0883.9627.75760.32158.26

)rofit/lLoss) before tax and exceDtional itemla t t,l|.929,|,876,(3,s49,{3,549.

:xceptronal item

)rofit/tLoss) before tax and after exceptional item.877.71(929.0s1e76.77(3,549.38{3,s49.40

ax (credit)/expenses (includes impact of deferred tax)(888.31(888.31(887.4{

)rofit/lloss) after tax1877.7!(40.14|-876,77'2,66t.01)12,66t,92

)ther Comprehensive lncomeRemeasurement of post employment benefit obligations(1s.80{1s.8(l22.es

lncome tax relating to these items4,114,11

otal comprehensiw lncome forthe period/Yearlat I(29.1876,7iQ.619.(2,611.91

The previous period's/Vear's fiCures have been re-grouped/re-arranged wherever considered necessary to facilitate comparison and better presentation of the statementsas per the financial reponing framework.

No interest on the dues payables towards banks, instituitions, other organisations have been provided during the quarter in view of imposition of morotarium by order ofHonourable NCLT, Chandigarh Bench dated 02,02.2022 vide para 14 of the order of Honourable NCLT Chandigarh Bench dated 02,02.2022.

The Reslution Professional is in receipt of workmen claam which is admitted for Rs. 49,62,72,6@/-bylheCommittee ot Creditor in voting concluded on 08.08.2023however as per financial statements of the company amount payable to workmen is Rs. 23,34,76,371/-, hence the company has a contingent liability of Rs. 26,27,99,a291-

as per detail as under:(Amount in Rs.)

Parirculars As oer Frnancial Statement as on 31.3.22

Salary & Bonus Payable 19,51,90,451/-Graturty Payable 3,82,85,920/-

Total 23,34,76,377/-

Capital Advance and Advance to Suppliers amounting to Rs. 20,43 lacs and Rs. 6674.45 la6 respectivcly are subject to conlirmation and re@verablity ot sare is doubtful.No provision of the same has been done in the financial statcments pending approval of the reglution plan submitted b€fore Honourablc NCLT, Chandigarh Bench.

VAT re@verable and GST credit receivale balance amounting to Rs. 155,15 hcs is sub.,ed to reonciliataon,

Bank Balances to the extent of Rs, 1.85 la6 are unconfirmed and subject to re@nciliation.

No interest certificate from banks have been placed on record before us tor verifi@tion of income due on deposits.

The format ol the quarterly linancial results are available on the websites of gombay Stock Exchange and the website ot the Company ("www.vikaswspttd.in").

t2

13

Difference2133,95,441/-40,85,85,898/.

8,76,90,102/-49,62,76,2@l-4,94,04,382/-26,27,99,829/-

16

t7

18

19

Placei DelhiDate:05.08.2025

For

DARSHAN SINGH ANAND

Resolution Professional

For and on behalf of Vikas WSP Limited

f ar{ -J\vv ffi/M

-,/ ,-zUrrstur Sin{f, Arlfand

Rrsolrrtrm ProfessiomlRes

No. IBBL4PAT)02IIP-N00326/201?-18I 0931

Freg. No. tBBUtp -S0?tp-il00320/201 I-t g/1 0$31

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