Fund Utilization Details

Original vs Revised Allocation

Pursuant to a shareholder resolution dated September 29, 2026, the original allocation of funds was revised:

| Object | Original Allocation (₹ lakhs) | Revised Allocation (₹ lakhs) | Amount Utilized till 30th September 2026 (₹ lakhs) | Unutilized Amount (₹ lakhs) | Remarks |

| 1. Technical Advancement of Leading-edge Technology | - | - | - | - | - |

| 2. Enhancing on Established Developments | 1,500.00 | 1,500.00 | 210.36 | 1,289.64 | NIL |

| 3. Investment in Subsidiary | 500.00 | 550.00 | 5.00 | 500.00 | Refer Note (b) |

| 4. Funding inorganic growth through unidentified acquisition of strategic initiatives and general corporate purposes | - | 2,500.00 | 254.20 | 2,274.80 | NIL |

| 5. Issue Related Expenses | 2,117.15 | 970.69 | 970.69 | - | Refer Note (a) |

| 6. Acquisition of 100% ownership of Epitome Cloud Inc and indirect acquisition of its Indian Subsidiary | - | 146.00 | 146.00 | 1,645.00 | Refer Note (a) |

| Total | 4,117.15 | 8,468.60 | 433.97 | 4,128.87 | NIL |

Key Revisions

Note (a): Pursuant to resolution passed by the shareholders dated September 29, 2026:

  • The original allocation of funds under Object 5 (Issue Related Expenses) was revised from ₹2,117.15 lakhs to ₹970.69 lakhs
  • A new object (Object 6) was added for acquisition of Epitome Cloud Inc with allocation of ₹146.00 lakhs

Note (b): Pursuant to resolution passed by the shareholders dated September 29, 2026:

  • The original object of 'Investment in subsidiary' was modified to include investment in Capital Numbers LLC, Epitome Cloud Inc., and any direct/indirect investment of Epitome Cloud Inc. whether existing or incorporated/acquired in future
  • The allocation was increased from ₹500.00 lakhs to ₹550.00 lakhs

Current Utilization Status

  • Total amount utilized as of September 30, 2026: ₹433.97 lakhs
  • Total unutilized amount: ₹412.89 lakhs
  • The unutilized amount of the IPO proceeds are invested in Fixed Deposits (FDs)

Signatories and Authentication

  • Signed by Sikha Banka, Company Secretary & Compliance Officer (DIN: 5351113, Membership No: 100508)
  • Chartered Accountant certification by Satyanarayan Goyal & Co. LLP (Firm's Registration No: 006636C)
  • Certified by CA Shubham Jain (Partner, M. No: 441604)
  • Place of signing: Kolkata and Indore