Quality Power: Addendum to Valuation Report for Preferential Issue

Quality Power Electrical Equipments Ltd has filed an addendum report to its valuation report concerning a preferential issue of equity shares for consideration other than cash. This addendum, issued by CA Aman Bansal, provides additional details and computations supporting the original valuation. The transaction involves a proposed share swap between Quality Power Electrical Equipments Limited (Acquiring Company) and WINWIN Speciality Insulators Limited (Target Company). The addendum clarifies valuation approaches, weightage, and rationale. For the Target Company, which is not operational, the Net Asset Value (NAV) approach was used. For the Acquiring Company, a listed entity, valuation followed SEBI ICDR Regulations, with additional DCF and NAV methods applied.