Vikas Ecotech Auditor Resignation and Replacement

Date: August 17, 2026

M/s KSMC & Associates, Chartered Accountants (FRN: 035565N) resigned from the office of Statutory Auditors
Date of cessation: August 12, 2026 (letter dated) and accepted in Board Meeting on August 17, 2026
Reason for resignation: Completed aggregate tenure of two consecutive terms (5+5 years) making them ineligible for re-appointment per rotation requirements
Additional reason: Engagement Partner responsible for Q1 June 30, 2026 limited review was unavailable due to sudden personal/medical emergency abroad, preventing completion within requisite timeline
Latest audit report submitted: Audit Report dated July 1, 2026 on Company's financial results for year ended March 31, 2026
Various correspondences with management, latest communication: auditor's letter dated July 27, 2026 and company response dated August 10, 2026
No material reasons for resignation other than those stated in resignation letter
No management-imposed limitations or circumstances beyond management's control affecting audit evidence

M/s MASAR & Co., Chartered Accountants (FRN: 033829N) appointed as new Statutory Auditors
Appointment effective from: August 17, 2026
Term: To hold office until conclusion of ensuing Annual General Meeting for financial year 2025-26
Subject to approval of members at a general meeting to be convened
Brief profile: Established in 2011, professionally managed firm with over 15 years of experience in comprehensive professional services
Expertise: Audit and assurance, taxation, domestic and international tax matters, regulatory compliance, advisory services, cross-border transactions
Team: Qualified professionals with client-focused approach providing integrated services across audit, taxation, regulatory compliance and business advisory

Meeting held: Monday, August 17, 2026
Meeting timing: Commenced at 4:45 P.M. and concluded at 5:25 P.M.
Decisions: Accepted resignation of KSMC & Associates and approved appointment of MASAR & Co. as Statutory Auditors
Regulatory compliance: Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Company confirms no material reasons for resignation other than those stated in resignation letter
Requisite Form ADT-3 (or equivalent) to be filed with Registrar of Companies within prescribed timeline
Process initiated for appointment of new Statutory Auditor to fill casual vacancy