Key Event Details

KKC & Associates LLP, Chartered Accountants (Firm Registration No. 105146W/W100621), tendered their resignation as Statutory Auditors of IL&FS Investment Managers Limited with effect from August 13, 2026. The resignation letter dated August 13, 2026 was received from the auditors and enclosed with this filing.

Background of Auditor Appointment

The auditors were originally appointed at the 38th Annual General Meeting of the Company held on August 30, 2024, for a second term of five consecutive years commencing from the conclusion of the 38th AGM until the conclusion of the 43rd AGM.

Reason for Resignation

The resignation follows discussions held by the Audit Committee and the Board of Directors at their respective meetings held on August 13, 2026, and subsequent discussions with the auditors. The resignation is specifically attributed to "the Company's proposed alignment of statutory auditors across various entities within the IL&FS Group."

Auditor Confirmation

The auditors confirmed that there are no reasons other than the stated alignment reason that resulted in their resignation. They explicitly stated: "We further confirm that there are no reasons, other than stated above, which have resulted in our resignation."

Latest Financial Reporting

KKC & Associates LLP completed and issued their Limited Review Report for the quarter ended June 30, 2026, prior to tendering their resignation. The report was issued on August 13, 2026.

Effective Date

The resignation is effective immediately from August 13, 2026.

Financial Impact

No financial impact quantified in the disclosure. The change represents an administrative transition in auditor appointment.