Regulation 32(1), (3) Not Applicable for FY26 Due to No Fundraise

The company confirms the non-applicability of Regulation 32(1) and (3) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for the half year and year ended March 31, 2026. This is because the company did not raise any funds through public, rights, preferential issues, or QIPs during this period. Furthermore, the company was unlisted during the entire reporting period, making the statement of deviation or variation in fund utilization irrelevant.