Value 360 Communications IPO Review & Recommendations

*Financial information for our Company is derived from the Restated Financial Statements as at and for the Fiscal 2025. **EPS has been calculated on Post Bonus. ^As on April 02, 2026 Source: All the financial information for listed industry peer mentioned above is sourced from the annual report of the relevant companies for Fiscal 2025, as available on the websites of the Stock Exchanges.

Notes for peer group:

1. EPS is taken from audited financial statement.
2. P/E Ratio has been computed based on the closing market price of equity shares on NSE/BSE on April 02, 2026 divided by the Basic EPS as at March 31, 2025.
3. Return on Net Worth (%) = Profit for the year ended March 31, 2025 divided by Total Equity of the Company as on March 31, 2025.
4. Book Value is computed as the Total Equity of the Company as on March 31, 2025 divided by the outstanding number of equity shares as on March 31, 2025 post bonus.