Resolution of the Board of Directors of the Company dated March 10, 2025 approving the Scheme of Arrangement.

Observation letter no. NSE/LIST/47620 dated January 9, 2026 for the Scheme of Arrangement from NSE under Regulation 37 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 in relation to the Scheme of Arrangement.

Observation letter no. DCS/AMAL/TL/R37/3994/2025-26 dated January 8, 2026 for the Scheme of Arrangement from BSE under Regulation 37 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 in relation to the Scheme of Arrangement.

Composite Scheme of Arrangement dated March 10, 2025 under Chapter XV of the Companies Act, 2013 amongst HEG Limited (“Demerged Company” or “Transferee Company” or “Demerged/ Transferee Company”) and HEG Graphite Limited (“Resulting Company”) and Bhilwara Energy Limited (“Transferor Company”) and their respective shareholders and creditors.

Order of the Hon’ble National Company Law Tribunal, Indore, Bench, dated August 13, 2026, approving the Scheme of Arrangement.

Tripartite Agreement dated June 24, 2026 amongst NSDL, Registrar and Share Transfer Agent and the Company.

Tripartite Agreement dated June 25, 2026 amongst CDSL, Registrar and Share Transfer Agent and the Company.

Memorandum and Articles of Association of the Company, as amended till date.

Certificate of incorporation of the Company dated June 04, 2024.

Restated Audited Financial Statements of HEG Graphite Limited for the year ended March 31, 2025 and March 31, 2026 and for the period ended June 30, 2026, along with the respective audit reports thereon

Statement of Tax Benefits dated September 23, 2026, issued by SCV & CO LLP.., Chartered Accountants, Registration No. 000235N/N500089

Registrar and Transfer Agent Services Agreement dated 1st August, 2026 executed between MUFG Intime India Private Limited and our Company.