Change in Statutory Auditors – IRM Energy Limited

Outgoing Auditor

Name of the Resigning Firm: M/s. Mukesh M. Shah & Co., Chartered Accountants

Reason for Resignation: Completion of second term as the Statutory Auditors of the Company

Effective Date of Resignation: Upon conclusion of the 11th Annual General Meeting (AGM) held on Tuesday, September 29, 2026

Duration in Role: Two terms of five consecutive years each (completed second term)

Board’s Acknowledgment / Statement: Not Specified

Replacement Appointed

Name of the New Audit Firm: M/s. Sorab S. Engineer & Co, Chartered Accountants

Firm Registration Number (FRN): 110417W

Term of Appointment and Validity: First term of five consecutive years, commencing from the conclusion of the 11th AGM until the conclusion of the 16th AGM of the Company

Interim Appointment or Subject to Shareholder Approval: Appointment was approved by members at the 11th AGM held on September 29, 2026

Qualifications or Professional Standing:

  • Established in 1914
  • Head office at Mumbai with branch offices at Ahmedabad, Bengaluru, Kanpur and local offices at Vadodara
  • Significant experience providing services including Assurance, Direct/Indirect taxation, Management Consultancy, and financial/corporate advisory
  • Serves clients in various industries including Bank & NBFCs
  • Team consists of Six Partners, Senior chartered accountants, audit executives and interns

Financial Implications: Not Specified

Regulatory Compliance Statement

SEBI Regulations: Compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Master Circular Reference: Updated SEBI Master Circular bearing No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026

Delay in Disclosure: No delay indicated; intimation dated October 01, 2026 follows previous intimation dated August 06, 2026

Board / Committee Meeting Details

Meeting Type: 11th Annual General Meeting

Meeting Date: Tuesday, September 29, 2026

Resolutions or Approvals: Members approved the appointment of M/s. Sorab S. Engineer & Co as Statutory Auditors

Annexures / Firm Profiles

Summary of Incoming Audit Firm's Experience: As detailed in Qualifications section above

Any Declarations or Eligibility Confirmations: Not Specified

Other Corporate Information

Additional Disclosures: The company submitted the required details in Annexure A as per SEBI Listing Regulations and Master Circular requirements