Re-appointment of M/s Ajay Rattan & Co. Chartered Accountants as the Statutory Auditor of the company, Subject to the approval of shareholders at the ensuing Annual general Meeting

Date: 03.09.2026 BSE Limited Metropolitan Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 205(A), 2nd floor, Piramal Agastya Corporate Park Dalal Street Mumbai, Kamani Junction, LBS Road, Kurla (West), Mumbai, Maharashtra – 400001 Maharashtra-400070 Email id: corp.relations@bseindia.com Email id: raviraj.nirbhawane@mcx-sx.com Scrip Code: 539599 Trading Symbol: KEL Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Intimation of Re-appointment of M/s. Ajay Rattan & Co., Chartered Accountants, (FRN No. 012063N) as the Statutory Auditor’s of the Company. Sir/Madam, Pursuant to Regulation 30 read with Para A of Part A of Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular No. SEBI/HO/CFD/CFD-PoD1/P/CIR/2023/123 dated July 13, 2023, we hereby inform you that based on the recommendation of the Audit Committee, the Board of Directors of the Company, have considered and recommended to the members for their approval at the ensuing Annual General Meeting in their meeting held today on Thursday, 03rd September, 2026 from12:30 P.M to 01:00 PM, at the Registered office of the Company the following Resolution: 1. Re-appointment of M/s Ajay Rattan & Co., Chartered Accountants (FRN: 012063N) as Statutory Auditors of the Company for a period of another 5 (Five) consecutive years from the conclusion of the 46th Annual General Meeting till the conclusion of the 51st Annual General Meeting. The details as required under Regulation 30 of the Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023 are enclosed as Annexure A to this letter. This above intimation is also being uploaded on the Company’s website at https://www.kotiaenterprises.com/ . You are requested to take the same on your record. Thanking You, Yours faithfully For Kotia Enterprises Limited Vikas Bansal Director DIN: 07094135 Enclosure: Consent Letter of the Auditor Annexure-A 1. Re-apppointment of Statutory Auditor Particulars Details Nature of the Firm. The term of appointment M/s Ajay Rattan & Co., Chartered Accountants of M/s. KSJ & Co. will be for a consecutive period of five years, from the conclusion of the 32nd Annual General Meeting till the conclusion of the 37th Annual General Meeting Firm Registration Number 012063N Address E-115, 11th Floor, Himalaya House, K G Marg, New Delhi-110001 Reason of Appointment Having completed their term of 5 years and being re-appointed for a period of another 5 (Five) consecutive years. Date of Appointment & Terms of Based on the recommendation of the Audit Appointment Committee, the Board of Directors of the company in its meeting held on 03rd September, 2026 inter alia considered and recommended the re-appointment of M/s Ajay Rattan & Co., Chartered Accountants as Statutory Auditor of the Company subject to the approval of shareholders in the ensuing AGM The term of appointment of M/s Ajay Rattan & Co., will be for a consecutive period of five years, from the conclusion of the 46th Annual General Meeting till the conclusion of the 51st Annual General Meeting Brief Profile M/s Ajay Rattan & Co. Chartered Accountants is practicing in the professional areas of Audit & Assurance, Taxation and Management Advisory Services. The firm has branches in Punjab, Haryana, Chandigarh, U.P., M.P. The firm also holds a Peer Review Certificate issued by the Peer Review Board of the Institute of Chartered Accountants of India dated 14th November, 2025 Disclosure of relationships between directors Not Applicable (In case of appointment of a director);