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: Not Specified

Board’s Acknowledgment / Statement: Not Specified

Replacement Appointed

Tax Auditor

Name of the New Audit Firm: M/s. CNGSN & Associates LLP, Chartered Accountant

Firm Registration Number (FRN): 04915S/200036

Term of Appointment and Validity: 1 year for the Financial Year 2026-27

Interim Appointment or Subject to Shareholder Approval: Not Specified

Qualifications or Professional Standing: M/s. CNGSN & Associates LLP is a leading Chartered Accountancy firm based in Chennai, India. With over 33 years of experience, they provide audit and consulting services to a diverse range of Indian and multinational clients. Their team consists of 17 partners, supported by 75+ skilled professionals and 100+ staff with extensive experience in statutory audit, internal audit, taxation, management consulting and other areas. The firm operates across Chennai, Bangalore, Hyderabad, Vellore, Bhubaneshwar and Visakhapatnam with a network of associates in major Indian cities.

Financial Implications: Not Specified

Transfer Pricing Auditor

Name of the New Audit Firm: M/s. CNGSN & Associates LLP, Chartered Accountant

Firm Registration Number (FRN): 04915S/200036

Term of Appointment and Validity: 1 year for the Financial Year 2026-27

Interim Appointment or Subject to Shareholder Approval: Not Specified

Qualifications or Professional Standing: M/s. CNGSN & Associates LLP is a leading Chartered Accountancy firm based in Chennai, India. With over 33 years of experience, they provide audit and consulting services to a diverse range of Indian and multinational clients. Their team consists of 17 partners, supported by 75+ skilled professionals and 100+ staff with extensive experience in statutory audit, internal audit, taxation, management consulting and other areas. The firm operates across Chennai, Bangalore, Hyderabad, Vellore, Bhubaneshwar and Visakhapatnam with a network of associates in major Indian cities.

Financial Implications: Not Specified

Internal Auditor

Name of the New Audit Firm: M/s. PKF Sridhar & Santhanam LLP, Chartered Accountants

Firm Registration Number (FRN): 003990S / S200018

Term of Appointment and Validity: 1 Year for the Financial Year 2025-26

Interim Appointment or Subject to Shareholder Approval: Not Specified

Qualifications or Professional Standing: M/s. PKF Sridhar & Santhanam LLP, Chartered Accountants, is a Chennai based Chartered Accountancy Firm with branches across key metros in India and is one of India's leading professional services firms with 4+ decades of experience in Internal Audit.

Financial Implications: Not Specified

Regulatory Compliance Statement (SEBI LODR, Circulars)

The disclosure was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. HO/49/14/14(7)2025- CFDPOD2/1/3762/2026 dated January 30, 2026.

Delay in Disclosure: Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: Board of Directors Meeting held on May 25, 2026

Resolutions or Approvals Given: The Board of Directors approved the appointment of:

  • M/s. CNGSN & Associates LLP as Tax Auditor
  • M/s. CNGSN & Associates LLP as Transfer Pricing Auditor
  • PKF Sridhar & Santhanam LLP as Internal Auditor

Annexures / Firm Profiles

Annexure I contained details for the Tax Auditor appointment.

Annexure II contained details for the Transfer Pricing Auditor appointment.

Annexure III contained details for the Internal Auditor appointment.

Any Declarations or Eligibility Confirmations

For all appointments, the disclosure of relationships between directors was marked as "Not Applicable".

Other Corporate Information

The letter was signed by Nibedita Panda, Company Secretary and Compliance Officer (Membership No: A68844), on behalf of Glottis Limited.