Pursuant to regulation 32 of the SEBI (LODR) Regulations, 2015, Please find enclosed herewith the Statement of Deviation or Variation for the half-yearly ended September 30, 2026, in respect of utilised proceeds of Initial Public Offer (IPO) of the company temporarily parked in the Fixed Deposits.\r\n\r\nThe said statement has been reviewed by Audit Committee and taken on record by the Board of Directors at their meeting held today.\r\n\r\nKindly take the same on your records.