Key Board Approvals:

1. Appointment of Senior Managerial Personnel: Mr. Anand V Varanasi was appointed as Senior Managerial Personnel with effect from August 31, 2026. Mr. Varanasi holds a Master's degree in Computer Science and a Diploma in International Business & Marketing. He has over 30 years of experience in enterprise technology, solution architecture, and large-scale application delivery, with expertise in Salesforce platform-based application architecture and development. He has worked on strategic technology initiatives across the United States, Europe, and Australia.

2. Re-appointment of Auditors:

  • M/s. Ankur Poddar & Associates, Chartered Accountants, were re-appointed as Internal Auditors for the Financial Year 2026-27. The firm provides services including Auditing & Assurance, Direct and Indirect Tax compliances, Tax Representation, and Company Law Matters.
  • M/s. Prateek Kohli & Associates, Company Secretaries, were re-appointed as Secretarial Auditors for the Financial Year 2026-27. The firm provides services including Compliance services, Secretarial Audit, Statutory registers, Corporate Governance Services, ROC filings, and Corporate Advisory Services.

3. Approval of Annual Reports: The Board approved the Boards' Report along with the Management Discussion and Analysis Report and all other annexures for the year ended March 31, 2026.

4. Variation in IPO Objects:

  • Investment in Subsidiary Object: The Board approved modifying the existing object to allow utilization of ₹500.00 Lakhs from IPO proceeds for investment not only in Capital Numbers LLC but also in Epitome Cloud Inc. (a proposed wholly-owned subsidiary) and Epitomecloud's subsidiaries. This provides greater flexibility in deploying funds for business requirements including working capital augmentation and strengthening financial positions.
  • Issue Related Expenses Object: The Board approved reallocating the unutilized amount of ₹1,146.46 Lakhs from this object towards funding the acquisition of 100% ownership interest in Epitome Cloud Inc. This acquisition is pursuant to a Stock Purchase Agreement for an aggregate consideration of approximately ₹40 Crore. The balance consideration and other expenses will be funded through the Company's internal accruals and/or other permissible sources.

The total net proceeds from the IPO remain unchanged, and these variations are subject to shareholder approval at the 14th Annual General Meeting on September 29, 2026, and other required regulatory approvals.

5. Annual General Meeting: The Board approved the notice for the 14th Annual General Meeting to be held on Tuesday, September 29, 2026, at 12:30 P.M. through Video Conferencing and Other Audio-Visual Means.

6. E-Voting Scrutinizer: Mr. Prateek Kohli, Practicing Company Secretary and Partner of Prateek Kohli & Associates, was appointed to scrutinize the e-Voting process for the AGM.

The disclosure is made in compliance with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 issued on July 11, 2023 (as updated on January 30, 2026).