Outgoing Auditor

Not Specified

Incoming Auditor

Name of the New Audit Firm: Mr. Jitendra Agarwal (individual appointment, not firm)

Date of Appointment: August 29, 2026

Term of Appointment and Validity: Appointment effective from August 29, 2026 for the financial year 2026-27

Qualifications or Professional Standing: Mr. Jitendra Agarwal is a qualified Chartered Accountant and Company Secretary with over 14 years of experience across multiple sectors including fast-moving consumer goods, oil and gas exploration, banking, non-banking financial services, steel, manufacturing, footwear, infrastructure and other industrial sectors

Current Role: He is currently associated with the Company as the Head of Accounts & Finance

Experience Profile: His extensive cross-sector experience has provided him with a strong understanding of business processes, financial and operational controls, regulatory compliance, corporate governance and enterprise risk management

Board / Committee Meeting Details

Date and Name of the Meeting: Board of Directors meeting held on August 29, 2026

Resolutions or Approvals: The Board of Directors, on the recommendation of the Audit Committee, considered and approved the appointment of Mr. Jitendra Agarwal as the Internal Auditor of the Company

Regulatory Compliance Statement

SEBI Regulations: Compliance with Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

SEBI Circular References: SEBI Circular No. SEBI/HO/CFD/CFDPoD-1/P/CIR/2023/123 dated July 13, 2023 and SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, as amended

Exchange Circular References: BSE Circular ref. no. LIST/COMP/14/2018-19 and NSE Circular ref. no. NSE/CML/2018/24, both dated 20 June 2018 (marked as Not Applicable for this appointment)

Disclosure Timing: The intimation was made on the same day as the board meeting (August 29, 2026)

Annexures / Firm Profiles

Annexure-A: Contains detailed disclosure as required under SEBI LODR Regulations including date of appointment, term, and brief profile of Mr. Jitendra Agarwal

Other Corporate Information

Location: Kolkata, West Bengal