Change in Statutory Auditors – Anupam Rasayan India Ltd.

Outgoing Auditor

Name of the Resigning Firm: Not Specified

Reason for Resignation: Not Specified

Effective Date of Resignation: Not Specified

Date of Resignation Letter: Not Specified

Duration in Role (if available): Not Specified

Board’s Acknowledgment / Statement: Not Specified

Replacement Appointed (if any)

This disclosure concerns the reappointment of existing auditors, not their resignation and replacement.

Regulatory Compliance Statement (SEBI LODR, Circulars)

The disclosure is made pursuant to Regulation 30 of the SEBI Listing Regulations. It also complies with the requirements of SEBI Master Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026, issued on January 30, 2026.

Delay in Disclosure (if applicable): Not Specified. The disclosure was made on the same day as the Board meeting (May 23, 2026).

Incoming Auditor

Name of the New Audit Firm: This is a reappointment of existing firms. The Internal Auditor is M/s. K.B. Daliya & Associates, Chartered Accountants, Surat (Firm Registration Number 126368W). The Cost Auditor is M/s. Bhanwarlal Gurjar & Co., Cost Accountants, Surat (Firm Registration Number: 101540).

Firm Registration Number (FRN): K.B. Daliya & Associates: 126368W. Bhanwarlal Gurjar & Co.: 101540.

Term of Appointment and Validity: Both firms were reappointed to conduct their respective audits for the financial year 2026-27.

Interim Appointment or Subject to Shareholder Approval: Not Specified. The appointments were approved by the Board of Directors.

Qualifications or Professional Standing (if mentioned):

  • M/s. K.B. Daliya & Associates: A proprietorship firm established in 2005 by CA Ketan Daliya (ICAI M. No. 119871), who holds a B. Com and FCA and has been practicing since June 2005. The firm has extensive experience in Internal Audit, Statutory Audit, Tax Audit, Direct & Indirect Tax Consultancy, Project Financing, Stock Audit, MIS Development, and Management Consultancy. It has experience in concurrent audits, stock audits, taxation matters, financial advisory, and representation before various tax authorities. The firm also specializes in system development, management reporting, working capital arrangements, and compliance services.
  • M/s. Bhanwarlal Gurjar & Co.: A proprietorship firm established and managed by CMA Bhanwar Lal Gurjar (ICMAI M. No. 22597), who holds a B. Com and FCMA and has been practicing since June 2012. The firm specializes in Cost Audit, Internal Audit, Costing Systems, Management Consultancy, Taxation, Financial Advisory, and Management Information Systems (MIS). The firm has extensive professional experience across diverse industries including Pharmaceuticals, Textiles, Real Estate, Engineering, Irrigation Systems, Plastic & Polymers, Steel, Electronic Equipment, and Chemical Industries.

Financial Implications: Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: The Board of Directors meeting was held on May 23, 2026. The Audit Committee recommended the reappointments.

Resolutions or Approvals Given Regarding the Appointment or Resignation: The Board of Directors considered and approved the reappointment of both audit firms.

The Board meeting commenced at 12:45 p.m. IST and concluded at 04:55 p.m. IST.

Annexures / Firm Profiles (if attached)

Annexure A and Annexure B were provided, containing the detailed profiles of M/s. K.B. Daliya & Associates and M/s. Bhanwarlal Gurjar & Co., respectively.

Summary of Incoming Audit Firm’s Experience, Background, or Client Profile: Provided in the 'Qualifications or Professional Standing' section above.

Any Declarations or Eligibility Confirmations: Both annexures state that disclosures regarding relationships between directors and the information required pursuant to specific BSE and NSE circulars are "Not Applicable" since the appointments are reappointments.

Other Corporate Information

This disclosure is also being hosted on the Company's website at www.anupamrasayan.com.