Key Board Approvals

1. Preferential Share Issuance for Acquisition: Approved issuance of up to 7,25,041 equity shares of face value ₹10 each on preferential basis to persons and entities belonging to Promoter & Promoter's Group and Public category. The shares are to be issued for consideration other than cash towards acquisition of 30,71,025 (26%) fully paid-up equity shares of M/s. N. S. Engineering Projects Pvt. Ltd. by way of Share Swap to make it a Wholly Owned Subsidiary.

2. Stock Exchange Migration: Approved migration of the Company's equity shares from the SME Platform of BSE Limited to the Main Board of BSE Limited as well as the National Stock Exchange of India Limited (NSE).

3. Borrowing Limits Increase: Approved increase in borrowing limits pursuant to Section 180(1)(c) of the Companies Act, 2013, from ₹200 crores to ₹1,000 crores.

4. Investment Authority Expansion: Approved giving of loan(s), guarantee(s), providing security(ies) and/or making investment(s) up to ₹1,000 crore which is in excess of the prescribed limits under Section 186 of the Companies Act, 2013.

All approvals are subject to shareholder approval at the ensuing Extra Ordinary General Meeting.

Preferential Issue Details

  • Total Shares: 7,25,041 equity shares of face value ₹10 each
  • Consideration: Non-cash (share swap)
  • Purpose: Acquisition of 26% stake (30,71,025 shares) in N.S. Engineering Projects Pvt. Ltd.
  • Issue Price: ₹1,330.00 per equity share as computed per Regulation 164(1) read with Regulation 166A of SEBI ICDR Regulations based on valuation report dated August 3, 2026, from Mr. Manish Gadia, Registered Valuer [Reg No. IBBI/RV/06/2019/11646]

Allottee Details

| Sl. No. | Name | Category | Maximum Shares |

| 1 | Mr. Aditya Vikram Birla | Promoter | 24 |

| 2 | M/S AVB Endeavors Private Limited | Promoter Group | 6,64,125 |

| 3 | Mrs. Purvi Birla | Promoter Group | 24 |

| 4 | M/s Prilika Enterprises Private Limited | Promoter Group | 24 |

| 5 | M/s. AVB Entech Private Limited | Promoter Group | 24 |

| 6 | Aditya Vikram Birla (HUF) | Promoter Group | 24 |

| 7 | Invicta Continuum Fund I | Public | 60,796 |

| Total | | | 7,25,041 |

Shareholding Impact Analysis

| Name | Pre-issue Holding | Pre-issue % | Shares Allotted | Post-issue Holding | Post-issue % |

| Aditya Vikram Birla | 32,69,300 | 35.51% | 24 | 32,69,324 | 32.92% |

| Aditya Vikram Birla HUF | 17,300 | 0.19% | 24 | 17,324 | 0.17% |

| Purvi Birla | 7,56,300 | 8.22% | 24 | 7,56,324 | 7.62% |

| Gayatri Birla Agrawal | 1,000 | 0.01% | 0 | 1,000 | 0.01% |

| Prilika Enterprises Private Limited | 9,32,900 | 10.13% | 24 | 9,32,924 | 9.39% |

| AVB Endeavors Private Limited | - | - | 6,64,125 | 6,64,125 | 6.69% |

| AVB Entech Private Limited | 1,00,000 | 1.09% | 24 | 1,00,024 | 1.01% |

| Invicta Continuum Fund I | - | - | 60,796 | 60,796 | 0.61% |

| Total | 50,76,800 | 55.15% | 7,25,041 | 58,01,841 | 58.42% |

Extra Ordinary General Meeting Details

  • Date: Wednesday, September 2, 2026
  • Time: 3:00 PM (IST)
  • Venue: Via Video Conference / Other Audio-Video Means
  • Cut-Off Date for E-Voting: Wednesday, August 26, 2026

Meeting Logistics

The Board meeting commenced at 3:00 PM (IST) and concluded at 4:00 PM (IST) on August 3, 2026. The notice of Extra Ordinary General Meeting will be submitted to the Stock Exchange and E-voting Agency once dispatched electronically to members and will be available on the company website at https://cosmiccrf.com/.