Auditor M.S. Madhava Rao C said he has no opinion if provided numbers are factual and not made up.
Further, he states that the company has material weakness where only one person is responsible for providing and recording the data which fails the requirement of the separation of duties and may result in material misstatements due to error or fraud. The auditor further states they weren't hired to asses if such audit to ensure no error or fraud took place:
"We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion."
This issue was acknowledged by the company:
"We have identified material weaknesses in our internal control over financial reporting.
(...)
The material weaknesses related to a lack of a full segregation of duties and to our lack of sufficient personnel in our accounting and financial reporting functions with sufficient experience and expertise with respect to the application of U.S. GAAP and related financial reporting.
Based on this assessment, management concluded that the Company’s internal control over financial reporting was not effective as of June 30, 2022."
