Change in Statutory Auditors – Airo Lam Limited

Outgoing Auditor

Name of the Resigning Firm: M/s Piyush J. Shah & Co, Chartered Accountant (FRN: 121172W), Ahmedabad

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

Name of the New Audit Firm: M/s Ashish Sheth & Associates, Chartered Accountant (FRN: 146184W), Ahmedabad

Firm Registration Number (FRN): 146184W

Term of Appointment and Validity: Appointed to fill casual vacancy until the conclusion of the ensuing Annual General Meeting to be held in the calendar year 2026

Interim Appointment or Subject to Shareholder Approval: Casual vacancy appointment

Qualifications or Professional Standing: Ashish Sheth & Associates is a firm of Chartered Accountants based in Ahmedabad with approximately a decade of experience. The firm provides professional services in Direct Tax, Statutory and Tax Audits, Corporate Advisory Services, Bank Audits, Management Consultancy, Company Law Matters, and Due-Diligence. It is a peer-reviewed firm registered with RBI [Reserve Bank of India] and qualified for registration with C&AG [Comptroller and Auditor General of India], making it eligible to audit Government Entities. The firm is empaneled with various public sector banks and executes assignments for Banks and NBFCs.

Financial Implications

Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: Board of Directors meeting held on Tuesday, 21st July 2026

Resolutions or Approvals: The Board appointed M/s Ashish Sheth & Associates as statutory auditor to fill the casual vacancy

Annexures / Firm Profiles

Summary of Incoming Audit Firm's Experience: As above

Any Declarations or Eligibility Confirmations: The firm provided a consent letter and certificate of eligibility dated 21st July 2026, confirming they are duly qualified under Section 141 of the Companies Act, 2013 and meet all prescribed conditions

Regulatory Compliance Statement

Disclosure Basis: Regulation 30(2) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015

Delay in Disclosure: Not Specified

Other Corporate Information

Not Specified