Pursuant to regulation 33 of SEBI (LODR) Regulations, 2015, the Company is required to submit unaudited/audited financial results on quarterly and yearly basis within prescribed time limit. In absence of these concerned officials who are primarily responsible for book closure process and financial reporting, the RP has got these financial statements prepared through present employees of the Company and hired consultant. Further as per Regulation 33(3)(b) of SEBI (LODR) Regulations, 2015, if the listed entity has subsidiaries, it shall while submitting standalone financial results shall also submit consolidated financial results. It is to be noted that the RP in his powers shall have control over the management of the corporate debtor only and not on its subsidiary, associate or any other group company. The RP hereby submits Audited Financial Results for the Year ended March 31, 2023 of Dion Global Solutions Ltd.