Change in Statutory Auditors – Indo Us Bio Tech Limited

Outgoing Auditor

Name of the Resigning Firm: M/s. Gautam N Associates, Chartered Accountants (FRN: 103117W)

Reason for Resignation: Administrative and operational restructuring of the Company's audit assignments. The outgoing auditor's resignation letter notes the management's measures to economize operations, optimize logistical efficiencies, and facilitate closer local coordination by appointing an auditor based near the Company's registered office in Ahmedabad.

Effective Date of Resignation: 15 June 2026

Date of Resignation Letter: 15 June 2026

Duration in Role: Not Specified

Board’s Acknowledgment / Statement: Not Specified

Regulatory Compliance Statement: The disclosure is made pursuant to Regulation 30 read with Schedule III of the SEBI (LODR) Regulations, 2015 and SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019.

Delay in Disclosure: Not Specified. The resignation was received on 15 June 2026 and the disclosure was filed with the exchanges on 17 June 2026.

Incoming Auditor

Name of the New Audit Firm: M/s. Bhagat & Associates, Chartered Accountants (FRN: 101100W)

Firm Registration Number (FRN): 101100W

Term of Appointment and Validity: From the date of approval by the Board of Directors (16 June 2026) until the conclusion of the next General Meeting, subject to the approval of the shareholders of the Company or for such period as may be determined in accordance with the provisions of the Companies Act, 2013.

Interim Appointment or Subject to Shareholder Approval: The appointment is subject to shareholder approval.

Qualifications or Professional Standing: M/s. Bhagat & Associates is a firm of Chartered Accountants registered with the Institute of Chartered Accountants of India and is engaged in audit, taxation, assurance, and advisory services.

Financial Implications: Not Specified

Board / Committee Meeting Details

Date and Name of the Meeting: The Board of Directors meeting was held on 16 June 2026. The appointment was based on the recommendation of the Audit Committee.

Resolutions or Approvals: The Board approved the appointment of M/s. Bhagat & Associates as Statutory Auditor.

Annexures / Firm Profiles

Summary of Incoming Audit Firm’s Experience: Not Specified beyond the firm's engagement in audit, taxation, assurance, and advisory services.

Any Declarations or Eligibility Confirmations: The incoming auditor provided a confirmation of eligibility pursuant to section 139 of the Companies Act, 2013 and rule (4) of Companies (Audit and Auditors) Rules, 2014, stating: 1) The firm is eligible for appointment and is not disqualified under section 141 of the Companies Act, 2013, the Chartered Accountant Act, 1949 and rules and regulations made there under; 2) The proposed appointment would be as per the term provided under the Act; 3) The proposed appointment is within the limits laid down by or under the authority of the Act; 4) There are no proceedings pending against either of the partners or the firm with respect to professional matters of conduct.

Relationship with Directors/KMP: Confirmed as "Not Applicable".

Other Corporate Information

Not Specified