Nature of Disclosure: Regulatory filing to BSE regarding outcomes of Board Meeting held on November 13, 2026.

Board Meeting Details:

  • Meeting date: Friday, November 13, 2026
  • Commencement time: 2:00 PM
  • Conclusion time: 5:00 PM

Key Decisions Taken:

1. Approved the unaudited Financial Statements for the half year ended September 30, 2026 as recommended by the Audit Committee

2. Appointment of Banka Goenka & Associates (Firm Registration No: 334031E) as the Internal Auditor of the Company for the Financial Year 2026-27

Internal Auditor Appointment Details:

  • Appointment effective date: November 1, 2026
  • Term: Financial Year 2026-2027
  • Purpose: To carry out Internal Audit of the Company
  • Reason for appointment: To comply with the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Auditor Profile:

  • Firm established in 2025 in Kolkata
  • More than 10 years of partner experience
  • Full services firm with 2 partners, 2 Associates and over 7 staff members
  • Core business lines: Accounting, Assurance and Consultancy
  • Specializations: Company Law Matters, Income Tax Matters, Indirect Tax Matters
  • Team composition: Chartered Accountants, Company Secretary, Cost Accountants & Advocates

Relationship Disclosure:

Banka Goenka & Associates is not related to any of the Directors of the Company.

Regulatory Compliance:

  • Filed pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • References SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023
  • Annexures I, II and III enclosed with the filing

Additional Information:

  • The financial results will be made available on the company website: www.naturewings.com
  • This disclosure is in continuation of intimation dated November 4, 2026
  • Signed by Sandip Raha, Managing Director (DIN: 08309475)

Financial Impact:

Financial impact of the internal auditor appointment not quantified in the disclosure. The unaudited financial results for H1 FY2027 were approved but specific financial figures are not provided in this document.