Intimation of Resignation of Secretarial Auditor of the Company.

Date: 2nd September, 2026 The General Manager Listing Corporate Relations Department BSE LIMITED Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400001 Dear Sir/ Madam, Sub: Intimation regarding Resignation of Secretarial Auditor under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Ref: S.M. GOLD LIMITED (Scrip Code: 542034) Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), read with Part A of Schedule III thereto, and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023, as amended from time to time (including the circular dated January 30, 2026), we wish to inform you as under: M/s. Neelam Somani & Associates, Company Secretaries in Practice (Membership No. 10993; Certificate of Practice No. 12454), have tendered their resignation as the Secretarial Auditor of the Company, vide letter dated September 2, 2026, with immediate effect. The resignation has been tendered due to reasons stated by them in their resignation letter, a copy of which is enclosed herewith. There is no material reason for the said resignation other than as stated therein, and there is no adverse remark or observation that has a bearing on the financial or operational affairs of the Company. The Board of Directors, upon recommendation of the Audit Committee, shall consider and appoint a new Secretarial Auditor in due course, and the said appointment shall be intimated to the Stock Exchange(s) in accordance with the applicable provisions of the SEBI Listing Regulations. The requisite details as per the format prescribed under the aforesaid SEBI Circular are enclosed as Annexure A. This is for your information and records. For, S. M. GOLD LIMITED Pulkitkumar Sureshbhai Shah Managing Director (DIN: 07878190) CIN: L74999GJ2017PLC098438 Registered Office: Shop No. 1 to 3, 2nd Floor, 24 Caret Building, Opp. ROK Regency Hotel, Law Garden, C G Road, Ahmedabad-380009 Website: www.smgoldltd.com E-mail: compliancesmgold@gmail.com Contact: +91 9428980017 Annexure-I Information as required under Regulation 30 - Part A of Para A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 Sr. Particulars Description 1. Reason for change viz M/s. Neelam Somani & Associates, Practicing appointment, resignation, Company Secretaries, resigned from the office of removal, death or otherwise. Secretarial Auditor of the Company due to her Personal reasons. 2. Date of appointment/ W.e.f. 2nd September, 2026 reappointment/cessation (as applicable) & term of appointment 3. Brief profile (in case of Not Applicable appointment) 4. Disclosure of relationships Not Applicable between directors (in case of appointment of a director). CIN: L74999GJ2017PLC098438 Registered Office: Shop No. 1 to 3, 2nd Floor, 24 Caret Building, Opp. ROK Regency Hotel, Law Garden, C G Road, Ahmedabad-380009 Website: www.smgoldltd.com E-mail: compliancesmgold@gmail.com Contact: +91 9428980017 Neelam Somani & Associates COMPANY SECRETARIES Address: C-1001, Sarovar landmark, Gordhanvadi Cross Road, Kankaria, Ahmedabad-380022, Gujarat. Contact: +91-8638402502 Email: neelamsomani90@gmail.com RESIGNATION LETTER Date: 02/09/2026 The Board of Directors S. M. Gold Limited Shop No. 1 to 3, 2nd Floor, 24 Caret Building Opp Rok Regency Hotel, Law Garden C. G. Road, Ahmedabad-380009 Subject: Resigna(cid:415)on, from the posi(cid:415)on of Secretarial Auditor Dear Sir/Madam, I hereby tender my resigna(cid:415)on from the posi(cid:415)on of Secretarial Auditor of S. M. Gold Limited with immediate effect Due to personal reasons, I am unable to con(cid:415)nue discharging my du(cid:415)es as Secretarial Auditor of the Company. Accordingly, I request the Board to take note of my resigna(cid:415)on and make necessary arrangements for appoin(cid:415)ng another eligible professional as Secretarial Auditor. I confirm that all informa(cid:415)on and records made available to me during the course of my engagement shall con(cid:415)nue to be treated as confiden(cid:415)al. Kindly acknowledge receipt of this le(cid:425)er and take the necessary steps in this regard. Thanking you. Yours faithfully, FCS Neelam Rathi Prac(cid:415)cing Company Secretary Membership No.: 10993 CP No.: 12454 Place: Ahmedabad