Company Update

August 08, 2025 To BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort Mumbai -400001 BSE Scrip Code: 538772 Subject: Outcome of Board Meeting of the Company held on Friday, August 08, 2025 Reference: Intimation under Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") Dear Sir/ Ma'am, This is in reference to our letter dated July 30, 2025, it is hereby informed that the Board of Directors in its meeting held today i.e.

Friday, August 08, 2025 has inter alia approved: 1. The Unaudited (Standalone & Consolidated) Financial Results for the quarter ended June 30, 2025 pursuant to Regulation 33 and Regulation 52 of SEBI Listing Regulations.

2. Appointment of Mr. Nitin Jaiswal (DIN: 11148525) as an Additional Director (Non-Executive and Independent) of the Company, not liable to retire by rotation, for a first term of five consecutive years, with effect from August 09, 2025, subject to approval of the shareholders of the Company.

Pursuant to the BSE Circular No. LIST/COMP/14/2018-19 dated June 20, 2018, on the subject of enforcement of SEBI orders regarding appointment of Directors by listed companies, we hereby affirm that Mr. Nitin Jaiswal is not debarred from holding the office of director by virtue of any order of SEBI or any other such authority.

3. Creation of Charges, Mortgages, Hypothecation on the assets of the Company under Section 180(1)(a) of the Companies Act, 2013 as a security towards borrowings such that the outstanding amount of debt at any point of time does not exceed Rs. 300 crores (Rupees Three Hundred Crores only), subject to approval of the shareholders of the Company.

4. Appointment of M/s. Mitesh Shah & Co., Company Secretaries (Firm Registration Number P2025MH104700) as the Secretarial Auditors of the Company for a term of five consecutive years commencing from the financial year 2025-26 till 2029-30, subject to approval of the shareholders of the Company.

5. Alteration of Articles of Association of the Company for compliance with clause (e) of sub-regulation (1) of regulation 15 of the Securities and Exchange Board of India (Debenture Trustees) Regulations, 1993 (as amended or updated from time to time), pertaining to appointment of a person nominated by the ,,,;:::::;-: ~\i ----------------Page (0) Break---------------- debenture trustee as a director on the Board of the Company, subject to approval of the shareholders of the Company.

6. Closure of Company's Register and Share Transfer Books with effect from Thursday, September 11, 2025 to Wednesday, September 17, 2025 (both days inclusive) for the purpose of the 37th Annual General Meeting of the Company.

7. Convening the 37th Annual General Meeting of the Company through Video-conferencing or Other Audio Visual Means (AVOM) facility on Wednesday, September 17, 2025 and to seek approval of the shareholders for the aforesaid matters.

The requisite disclosures as required under Regulation 30 read with Schedule III of the SEBI Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure "A" and Annexure "B" respectively.

The meeting of the Board of Directors commenced at G !ltO p.m.

(IST) and concluded at 11JJ2 p.m.

(IST). The above information is also available on the website of the Company at www.niyogin.com Kindly take the above information on record.

Yo F 1mit a wi M & DIN:06572282 ~--- Niyogin Fintech Limited (CIN L65910TN1988PLC131102) Regd. office: M.1.G 944, Ground Floor, TNHB Colony, 1st Main road, Velachery, Chennai, Tamil Nadu -600042. Corporate office: Neelkanth Corporate IT Park, 311/312, 3rd Floor, Kirol Road, Vidyavihar (w), Mumbai -400086. Chennai Tel: 044 47210437 I Mumbai Tel: 022 62514646 I Email: info@niyogin.inIWebsite:www.niyogin.com ----------------Page (1) Break---------------- Details as per Regulation 30 of the SEBI Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 ~r. Particulars No. 1 Name 2 Reason for Change viz. appointment, resignation, removal, death or otherwise 3 Date of appointment/re appointment/ cessation (as applicable) & term of appointment/reappointment; 4 Brief Profile (in case of appointment) 5 Disclosure of relationships between directors (in case of appointment of a director) Annexure A Details Mr. Nitin Jaiswal Appointment Appointed as an Independent Director for a term upto 5 (five) consecutive years i.e. from August 09, 2025 upto August 08, 2030, not liable to retire by rotation, subject to the approval by the shareholders of the Company.

Mr. Nitin Jaiswal spent 27 years at Bloomberg, where he played a pivotal role in building its institutional and commercial presence across Asia-Pacific as part of the senior leadership team.

He formed AgeTech Leadership Labs (ALL) -a Think-Act-Lead Lab focused on building the Longevity Economy framework for the 8th Continent, the emerging home of Gen E. At its core is the AgeTech P2P Framework (Paradox to Perfection), designed to align policy, capital, innovation, institutions, and society -and to transform the current thinking around aging from a liability to be managed into an asset to be capitalized on.

Alongside his advisory roles, independent directorships, and his position on the advisory board of WAIPA, he continues to work on initiatives that connect Asian capital with regional opportunities.

Qualifications: • B.Com Hons (Osmania University) • Harvard Kennedy School (Public Policy and Leadership) Mr. Nitin Jaiswal is not related to any of the directors of the Company.

Niyogin Fintech Limited (CIN L65910TN1988PLC131102) Regd. office: M.I.G 944, Ground Floor, TNHB Colony, 1st Main road, Velachery, Chennai, Tamil Nadu -600042. Corporate office: Neelkanth Corporate IT Park, 311/312, 3rd Floor, Kirol Road, Vidyavihar (w), Mumbai -400086. Chennai Tel: 044 47210437 I Mumbai Tel: 022 62514646 I Email: info@niyogin.inIWebsite:www.niyogin.com ----------------Page (2) Break---------------- Sr. No. 1 2 3 4 5 niyogin Annexure B Particulars Details Name M/s. Mitesh Shah & Co., Company Secretaries Reason for Change viz. appointment, Appointment of M/s. Mitesh Shah & Co., Company resignation, removal, death or otherwise Secretaries (Firm Registration Number P2025MH104700) as the Secretarial Auditors of the Company Date of appointment/re appointment/ The Board of Directors at their meeting held today cessation (as applicable) & viz.

August 08, 2025 approved the appointment of term of appointment/reappointment; M/s. Mitesh Shah & Co., Company Secretaries (Firm Registration Number P2025MH104700) as the Secretarial Auditors of the Company for a term of five consecutive years commencing from the financial year 2025-26 till 2029-30, subject to approval of the shareholders of the Company.

Brief Profile (in case of appointment) M/s Mitesh Shah & Co., Company Secretaries is a trusted firm of Practising Company Secretaries committed to delivering strategic, research-driven, and customized corporate advisory solutions.

They are specialized in Corporate Laws, Insolvency & Bankruptcy, Securities Laws, FEMA, Corporate Restructuring, Advisory, and Business Set-up Services -both Domestic and International.

Disclosure of relationships between Not Applicable directors (in case of appointment of a director) Niyogin Fintech Limited (CIN L65910TN1988PLC131102) Regd. office: M.I.G 944, Ground Floor, TNHB Colony, 1st Main road, Velachery, Chennai, Tamil Nadu -600042. Corporate office: Neelkanth Corporate IT Park, 311/312, 3rd Floor, Kiral Road, Vidyavihar (w), Mumbai -400086. Chennai Tel: 044 47210437 I Mumbai Tel: 022 62514646 I Email: info@niyogin.inIWebsite:www.niyogin.com ----------------Page (3) Break---------------- PIJUSH GUPTA & CO . Chartered Accountants 2nd Floor, MPD Tower Golf Course Road, Sector-43 Gurugram-122002 Ch Independent Auditor’s Review Report on Unaudited Standalone Financial Results of Niyogin Fintech Limited for the quarter ended June 30, 2025 pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To, The Board of Directors of Niyogin Fintech Limited INTRODUCTION 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Niyogin Fintech Limited (‘the Company’) for the quarter ended June 30, 2025 (‘the Statement’) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard, ‘Interim Financial Reporting’ (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.

Our responsibility is to express a conclusion on the Statement based on our review.

SCOPE OF REVIEW 3. We conducted our review of the Statement 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 (‘the ICAI’). This standard requires that we plan and perform the review to obtain moderate assurance as to whether financial results are free of material misstatements.

A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures to financial data.

A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.

We have not conducted an audit and accordingly, we do not express an audit opinion.

CONCLUSION 4. Based on our review conducted as stated in para 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited standalone financial results prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Companies Act, 2013 ----------------Page (4) Break---------------- PIJUSH GUPTA & CO . Chartered Accountants read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Listing Regulation including the manner in which it is to be disclosed, or that it contains any material misstatement.

For Pijush Gupta & Co Chartered Accountants ICAI Firm Registration No. 309015E Pijush Kumar Gupta Partner Membership No: 015139 UDIN: 25015139BMOZRB9830 Place: Kolkata Date: August 08, 2025 ----------------Page (5) Break---------------- Niyogin Fintech Limited CIN: L65910TNl988PLCJ31102 Registered Address: M.1.G 944, Ground Floor, TNHB Colony, 1st Main Road, Velllchery, Chcnnai, Tamil Nadu -600042 Corporate Addres : Ncelkanth Corporate IT Park, 3 l l/312, 3rd Floor, Kirol Road, Vidyavihar (West), Mumbai -400086 Website: www.niyogin.com Statement of unaudited standalone financial results for the quarter ended 30 June 2025 (Rupees in Lakhs) Quarter ended Year ended Sr. Particulars 30-06-2025 31-03-2025 30-06-2024 JJ-03-2025 !No. Unaudited Audited Unaudited Audited I Revenue from operations Interest income 2,0 [3.51 1,643.35 1,184.85 5,800.84 Fees and commission income 463.49 648. 78 39l.63 1,719.30 Net gain on fair value cllanges 4 l.54 35.26 21.17 97.66 Other operating income 10.07 6.96 5 17 26.24 Total revenue from operntions 2,528.61 2 334.3S 1,602.82 7,644.04 2 Other income 111.74 104.18 6.94 193.70 3 Total income (1+2) 2 640.35 2 438.53 I 609.76 7 837.74 4 Expenses (a) Finance costs 287.57 240.30 145.02 854.88 (b) Impairment on financial instruments 265.13 275.82 202.77 945.71 (c) Fees and commission expenses 1,327.40 1,277.50 694.41 3,794.91 ( d) Employee benefits expenses 530.93 584. 76 581. 79 2,24J.09 (e) Depreciation, amortization and impairment 24,71 15.02 24.73 102.49 (I) Others expenses 144.78 277.88 207.58 876.83 Total expen e 2 580.52 2 671.28 1,856.30 8,815.91 5 Prolit/ (Lo s) before exceptional items and lllx (J-4) 59.83 (232.75) (246.54) (978.17) 6 Exceptional items 7 Prolit/ (Lo ) before tax (5-6) 59.83 (232.75) (246.54) (978. (7) 8 T:u: expen e: (a) Current tax ---- (b) Deferred tax . --- 9 Profit/ (Loss) for the period/ year from continuing 59.83 (232.75) (246.54) (978.17) operations (7-8) 10 Profit/ (Lo s) for the period 59.83 (232.75) (246.54) (978.17) l1 Other com prchcnsive i ncomc/ (loss) (a) Items that will not be reclassified to profit or loss (i) Remeasurement of1hc defined benefit plans -(3.751 -6.44 Other comprchen ivc income/ (los ) (net or tnx) -(3.75 -6.44 12 Total comprehen ·ive income/ (loss) for lhc period 59.83 (236.SO) (246.54) (971.73) (10+11) 13 Paid up equity share capital (Face value of R . 10) 11,099.44 14 Other Equity 24,190.48 15 Earning per equity share ( Refer note no. 7) (a} Basicm 0.05 (0.23) (0.26) (1.01) (b) Diluted('°) 0.05 (0.23) (0,25) (0.99) ----------------Page (6) Break---------------- Notes: The unaudited financiaJ resuhs of the Company have been prcp:&rcd in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act.2013 (the 'Act') read with relevant rules issued thereunder and other accounting principles generally accepted in India and on compliance with Regulation 33 or the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 20 J 5. as amended (the 'SEBI Listing Regulations'). Any application guidance/ clari fica1ionsl directions issued by Reserve Bank of lndi11 /'RBl'I or other regulators are implemcn1ed as and when they are issued/ applicable.

2 The above unaudited financial results have been reviewed by the Audit Comminee and subsequently approved by the Board of Directors oft he Company al its meeting held on 08th August 202S. The information presented above is extracted from the unaudited financial statements.

J The standalone finoncial results for the quarter ended 30 June 202S hove been reviewed by the Statutory Auditors.

The report thereon is unmodified.

The Company bolds a management and macro-economic overlay on Expected Credi, 1.,oss of Rs. 240 lakh• as at 30 June 202S 5 During the quarter ended on 30 June 2025. the Company has issued and allotted an aggregate of 1,33.000 equity shares (for quarter ended 30 June 2024 • 7.500) pursuant to Ute exercise of options under the NFL• Employee Stock Option Plan 2018. 6 The wholly-owned subsidiary of the Company, Niyogin Finserv Limited hos been incorporated with effect from January 28,2025, pursuant 10 the composite scheme of arrangement and amalgamation approved by tho Board of Directors in the meeting held on January 31,2025 7 Ean1ings per share for the intenm periods is not annualized.

8 The figures for the previous periods/ year have been regrouped / reamtnged wherever necessary to eonftrm 10 the current period/ year presentation.

Mumbai 08 August 2025 rs d ;· in rSingb Managing Director & C£O DIN : 06572282 ----------------Page (7) Break---------------- PIJUSH GUPTA & CO Chartered Accountants 2nd Floor, MPD Tower Golf Course Road, Sector-43 Gurugram-122002 Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Niyogin Fintech Limited for the quarter ended June 30, 2025 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To The Board of Directors of Niyogin Fintech Limited INTRODUCTION 1. We have reviewed the accompanying statement of Unaudited Consolidated Financial Results of Niyogin Fintech Limited ('the Company') and its subsidiaries, (the Company and its subsidiaries together referred to as the 'Group') for the quarter ended June 30, 2025 ('the Statement'), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ('Listing Regulations'). 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard, 'Interim Financial Reporting' ('Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.

Our responsibility is to express a conclusion on the Statement based on our review.

SCOPE OF REVIEW 3. We conducted our review of the Statement 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 ('the ICAI'). This standard requires that we plan and perform the review to obtain moderate assurance as to whether financial results are free of material misstatements.

A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures to financial data.

A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.

We have not conducted an audit and accordingly, we do not express an audit opinion. ----------------Page (8) Break---------------- PIJUSH GUPTA & CO. Chartered Accountants We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable.

4. The Statement includes the results of the following entities: S.no Name of the Company Relationship 1. Niyogin Fintech Limited Holding Company 2. lserveu Technology Private Limited Subsidiary 3. lnvestdirect Capital Services Private Subsidiary Limited 4. MoneyMAp Investment Advisors Private Wholly owned subsidiary of Limited I nves tdi rect Capital Services Private Limited 5. Niyogin Al Private Limited Subsidiary 6. Niyogin Finserv Limited Subsidiary CONCLUSION 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of the Regulation including the manner in which it is to be disclosed, or that it contains any material misstatement.

OTHER MATTERS 6. We did not review the interim financial information of two subsidiaries and one step down subsidiary included in the accompanying unaudited consolidated financial results, whose interim financial information reflects total revenues of Rs. 5,943.48 lakhs, net loss after tax of Rs 67.67 lakhs and total comprehensive loss of Rs. 67.67 lakhs for the quarter ended June 30, 2025 respectively, as considered in the unaudited consolidated financial results.

These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Management of the Company and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above.

Our conclusion on the Statement is not modified in respect of this matter.

7. This statement includes the financial results of two subsidiaries which has been reviewed by the statutory auditors, whose financial results reflects total revenue of Rs. ----------------Page (9) Break---------------- PIJUSH GUPTA & CO Chartered Accountants 28.94 lakhs, total net loss after tax Rs. 101.99 lakhs and total comprehensive loss of Rs. 101. 99 lakhs for the quarter ended 30th June 2025, as considered in the statement.

For Pijush Gupta & Co Chartered Accountants ICAI Firm Registration No. 309015E i • sh Kumar Gupta Partner Membership No: 015139 UDIN: 25015139BMOZRC2923 Place: Kolkata Date: August 08, 2025 ----------------Page (10) Break---------------- Niyogin Finteclt Limited CJ : L659IOTN1988PLCl31 I02 Registered ddr ·: M.I.G 944, Ground Floor.

TNHB Colony, 1st Main Road, Velacltery, Chcnnai, Tamil Nadu• 600042 Corporate Address: eclkanth Corporate IT Park.

311/312, 3rd Floor, Kirol Road Vidyaviltar (Wesl), Mumbai-400086 \Yeh ile-: www.niyogin.com Statement or unaudited con,olidated financi•I rc,ul!J for th• quarter ended 30 June 2025 Quarter endL-d Year ended Sr. Particulars No. I Revenue from operations lnlerest income Fees and commission Income Sales of Products Net gain on fair value changes Other operating income Total revenue from operations 2 Other income 3 Total income (1+2) 4 Expcns (a) Purchases of S1ock in 1rade (b) Changes in Inventories (c) Fees and commission xpenses (d) Finance costs (e) Impairment on financial instruments (f) Employee benefits expenses (g) Depreciation, amortization and impairment (h) Others expenses Total expen es 5 Profit/ (Los ) before cxceptio11al item and tu (3-4) 6 Exceptional item 7 Profit/ (Lo ) before tax (S-6) 8 Tax e pen e: (a) Current tax (b) Deferred tax (c)Tax Adjustrnent of earlier year 9 l?ront I (Loss) for the period/ year.from continuing operation (7-8). 10 Profit/ (loss) from discontinued operations 11 Tax expenses of discontinued operations 12 Profit/ {los ) from di continued operations (ofter tux) (IO•I I) 13 Profit/ (Lo s) ror lhc period/ year (9+ 12) 14 Other comprehcn ive income/ (los )0 (i) Items that will not be reclassified to profit or loss (a) Remeasurement of the de tined benefit plans b) Income tax relating 10 items that will not be reclassified lo profit or los Other comprehensive income/ (loss) (a+b) IS Total comprche11sivc profit/ (loss) for the p r·iocl/ ycAr (13+14) 16 Profit/ (Lo ) is attributable to: Owners of the Company Non-controlling interest 17 Other comprehen ive Income/ (los ) Is attributable to: Owners of the Company Non-controlling interest 18 Tolol comprehen ivc income/ (loss) is aftributnble to: Owners of the Company Non-controlling interest 19 Pnid 11p equity shar • capital (Face value or Rs. 10) 20 Other Equity 21 Earnings per equity share ( Refer note no. 8) (a) Basic(~) (b) Diluted m 30-06-2025 Unaudit :::; :..y*~ - - ----------------Page (11) Break---------------- Notes: The unaudited consolidated financial results of Niyogin fintech Limited (the 'Company') and its subsidiaries (collectively referred 10 as the 'Group') have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard (referred to as 'Ind AS') prescribed under Section 133 of the Companies Act, 20 I 3 (the 'Act') read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (List mg Obligations and O,sclosure Requirements) Regulations, 2015, as amended (the 'SEBI Listing Regulations'). Any application guidance/ clarifications/ directions issued by Reserve Bank of India ('RBI') or other regulators are implemented as and when they are issued/ applicable, 2 The unaudited consolidated results include the unaudited financial results of its Subsidiary Companies. lserveu Technology Priva1e Limited, Niyogin Al Private Limited, Niyogin Finserv Limited and consolidated financial results of lnvcstDirect Capital Service; Private Limited ('lnvestDirecL'), which includes MoneyMap Investment Advisors Private Limited ( I 00% Subsidiary of lnvestDirect), 3 The above unaudited consolidated financial results have been reviewed by the Audit Committee and subsequently approved by the Soard of Directors of 1hc Company at its meeting held on 08 August 2025. The infom1ation presented above is extracted from 1he unaudited financial stalements.

4 The consolidated financial results for the quaner 30 June 2025 have been reviewed by the Statutory Aud,1ors.

The report thereon is unmodified.

5 The Company holds a management and n111cro-economic overlay on Expected Credit Loss of Rs. 240 Lakh as at 30 June 2025. 6 During the quarter ended on 30 June 2025, the Company has issued and allotted an aggregate of 1,33,000 equity shares (for quarter ended 30 June,2024-7500) pursuant 10 the exercise of options under the NFL -Employee Stock Option Plan 2018. 7 The wholly-owned subsidiary of the Company, Niyogin Finserv Lim ired has been incorporated with effect from January 28,2025, pursuant to the composite scheme of arrangement and amalgamation approved by the Board of Directors in tl1e mec1ing held on January 31,2025 8 Earnings per share for the interim penods is nor annualized, 9 The figures for the previous periods/ year have been regrouped/ rearranged wherever necessary to conform to the current period/ year presentation.

Mumbai 08 August 202S I ~<-1;. v.,f::._ Mcmag g D1rk~r & C/.:O DIN : 06572282 ----------------Page (12) Break----------------