Change in Auditors

ElEY' f'e1rnes ~~TGfef Lf5Ricll $6fl"tc NATIONAL FERTILIZERS LIMITED (a:rRF! ma>R em ~) (A Govt. Of India Undertaking) cdNctHe ~: ~-11; ~-24, ~- 201301 Corportate Office : A-11, Sector-24, Noida-201301, fur<;rr ~ ~ "fTR (B.~.). Distt. Gautam Budh Nagar ( U.P.) ~ : 0120 2012294,2412445, $em : 0120-2412397 Ph.: 0120-2412294,2412445, Fax: 0120-2412397 Ref. No. NFL/SEC/SE/2330 Dated: 10.09.2026 ational Stock Exchange of India Ltd. BSE Limited Exchange Plaza, Corporate Relationship Department, C-1, Block-G, Sandra Kurla 1st Floor, New Trading Wing, Rotunda Complex, Sandra (E), Building, Phiroze Jeejeebhoy Towers, Mumbai-400051 Dalal Street, Mumbai- 400 001 NSE Symbol- NFL BSE Scrip Code -523630 Rlflle\S <f) H 4l~c ~ fcfmrr, QC ffl =tr \11 ((11 \111 fcrt~. ~~fcttl. ~ Rlfffi~l "ffi-1' ~-ufi, ~ ~ <f)AlclCffl rq, ~1 \11 ufi"Gft~ ifcR, <ifRIT ("~). -400051 ~ -400001 Sub: Appointment of Statutory Auditors by C&AG. Dear Sir, Pursuant to Regulation 30 read with Part A of Schedule Ill of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Comptroller and Auditor General of India has appointed M/s Dassani & Associates LLP, Chartered Accountants and M/s N. K. Bhargava & Co., Chartered Accountants as Joint Statutory Auditors of the Company for the Financial Year 2026-27 under Section 139 of the Companies Act, 2013. Brief profiles of the appointed joint auditors are attached as Annexure-1. This is submitted for your intimation and records. Thanking you I tl~dlct Yours faithfully/~. eFroar National Fertilizers Limited/ Rlflle\S (Ashok Jha)/ (~ ~ Company Secretary & Compliance Officer/ Encl: As above. ~ CtJtllfci'FQ : ffi"q <tJIAJ~<ffi. "<tllx-111, 7, $""t'tk;q:_~ ~ ~~ ~. ~ ~- 110003, ~ : 011-24361252, $m" : 011-24361553 Regd. Office: Scope Complex, Core-Ill, 7, Institutional Area, Lodhi Road, New Delhi-110003, Tel.: 011-24361252, Fax: 011-24361553 CIN : L 74 899DLI97 4GOI007 417 Website : http://www.nationalfertilizers.com 11 @nationalfertilizers DASSANI & ASSOCIATES LLP Chartered Accountants ICAI Firm Reg. No.: 009096C / C400365 MEF No.: MEF 121035 C&AG No.: CR3175 RBI Code: 202539 LLPIN: ACG-5891 FIRM OVERVIEW Dassani & Associates LLP, Chartered Accountants, has a legacy of over 42 years and is registered with The Institute of Chartered Accountants of India (Firm Reg. No. 009096C/C400365). The firm’s head office is located in Madhya Pradesh, with branches across Delhi, Maharashtra, Bihar, Uttar Pradesh, Rajasthan, Gujarat, Jharkhand and Chhattisgarh. Our firm comprises a robust professional team, including 18 Partners, 10 Chartered Accountant employees, and over 70 skilled professionals across various domains. With a strong foundation built over four decades, we take pride in being a multi-disciplinary firm, combining in-depth knowledge of laws and procedures with a technology-driven and research-based approach to deliver effective client solutions. We are empaneled with prestigious institutions such as the Comptroller & Auditor General of India (CAG), Reserve Bank of India, MCX, Income Tax Department, SEBI, and various other government departments. VISION To leverage our knowledge and research-driven approach to offer a comprehensive range of professional services under one roof. MISSION Our mission is to deliver the highest quality services to Businesses, Entrepreneurs, Ngo's, and individuals - efficiently, innovatively, and in a timely manner - through our professional and dedicated team. PRIVACY & CONFIDENTIALITY We place the highest importance on maintaining the privacy and confidentiality of client information. All business data is handled with the utmost care and responsibility. EXPERIENCE Financial Planning & Consultancy Equity and Debt Syndication Tax Advisory (Direct & Indirect Taxes) Audit Services including Forensic, CAG, and Audits Due Diligence & Valuation Mergers, Demergers, and Acquisitions Start-up Consulting Internal audits to assess internal controls Monitoring compliance with grant agreements and prepare donor-wise utilization reports Foreign Contribution Regulation Act (FCRA) audit with Guidance on filing FCRA returns (Form FC-4) Successfully completed the tenure as Statutory Central Auditor (SCA) of a major Public Sector Bank (2020– 2023) Handled SCA assignments for Regional Rural Banks (RRBs) Conducted audits of 3 out of the 7 primary dealers approved by the Reserve Bank of India (RBI) INFRASTRUCTURE Fully equipped, modern offices Wi-Fi-enabled workspace with phones, fax, mobiles, laser/color printers, and scanners 24x7 Internet with ISDN lines and advanced communication systems A client- and employee-friendly work environment OUR PARTNERS Experience S. No. Name Qualifications (Years) 1 CA. Praveen Gupta FCA, B.Com 45 FCA, B.Com, FCS, RV, IP, 2 CA. Rajesh Mittal 40 CVA (USA) FCA, ISA (DISA), LLB, 3 CA. Udesh Dassani 28 TFM, Arbitrator, B.Com 4 CA. Tushar Vaidya 23 FCA, B.Com CA. Abhishek FCA, LLB, CAoB, 5 22 Maheshwari B.Com 6 CA. Vishal Jain FCA, CAoB, B.Com 23 CA. Chandra 7 20 Prakash Gupta FCA, B.Com 8 CA. Deepak Gupta 20 FCA, B.Com 9 CA. Vinod Gupta FCA, B.Com 20 FCA, FAFD (Forensic 10 CA. Churchill Jain Audit), CAoBank, 17 Arbitrator, B.Com OUR PARTNERS Experience S. No. Name Qualifications (Years) FCA, ISA (DISA), CS, CMA CA. Manoj (CWA), CAoBank, 11 16 Kumar Rathi IFRS (Ind AS), M.Com, FAFD CA. Tithi FCA, DISA, B.Com 12 Maheshwari 13 CA. Manish Kumar 13 FCA, Arbitrator, M.Com 13 Gupta 14 CA. Anee Sancheti FCA, B.Com 12 15 CA. Priyal Malpani ACA, B.Com 09 CA. Aayush 16 FCA, B.Com 09 Mandhanya CA. Trisha 17 ACA, B.Com 09 Samaddar CA. Priyanka 18 ACA, B.Com 07 Dokaniya OUR CA EMPLOYEES Experience S. No. Name Qualifications (Years) 1 CA. Sunil Kumar Gandhi FCA 41 CA. Anish Jain ACA, B.COM 2 22 3 CA. Megha Modi ACA, MA 13 4 CA. Purvi Goyal ACA, B.COM 13 5 CA. Fozia Malik ACA, B.Com 11 6 CA. Ritu Chourey ACA, B.Com 07 7 CA. Hardik Bhalika ACA, B.Com 07 8 CA. Manmeet Singh Chhabra ACA 03 9 CA. Harshita Tiwari ACA, B.COM 02 10 CA. Nish Jain ACA 01 SERVICES OFFERED Statutory Audit Internal Audit Concurrent Audit Operational & Management Audit Fraud Investigation & Forensic Audit Special Audit (Income Tax) Revenue Audit Stock Audit Security & Commodity Audit Trust Audit Process Audit Information System & EDP Audit Audit of Government Executed Projects Compliance Audit Investigation Audit Due Diligence, Analytical Review & Credit System Study, Design & Evaluation DIRECT TAXES Tax Planning & Mitigation Advisory Transfer Pricing & International Taxation (Compliance, Planning & Documentation) Preparation & Filing of Tax Returns Tax Compliance & Representation Tax Audit & Consultancy Representation before Appellate Authorities, Tribunals & Settlement Commissions INDIRECT TAXES GST Consultancy GST Audit Return Filing & Compliance Advisory for Other Indirect Taxes Representation in Appeals, Tribunals & Settlement Commissions Project Finance & Working Capital Finance Equity & Debt Syndication Indian GAAP, IND-AS & IFRS Advisory Services Regulatory Compliance & Corporate Dispute Resolution Internal Control Review, Design & Implementation Management Consultancy & Turnkey Project Planning Government Incentive/Subsidy Projects Company Law Advisory Market Research & Surveys Business/Goodwill/Shares/Intangibles Valuation Fair Value Calculation as per IND-AS / IFRS / Accounting Standards Valuation for Amalgamation, Mergers & Demergers Insolvency & Bankruptcy (IBC) Valuation Start-up Consultancy & Valuation Consultancy in DGFT Matters & Policy Clarification MEIS/SEIS Scheme Advisory, Duty Exemptions, Advance Rulings Cross-Border Transaction Consultancy SERVICE EXPERIENCE Banking Mining Automobile Insurance Steels & Metals Consumer Durables PSU Power & Equipment Hospitality Agro & Forestry Oil & Gas Pharma & Healthcare Textiles Logistics Education Retail Infrastructure & Reality Training FMCG IT Paper & Packaging Startup Environmental Manufacturing Primary Aviation Sector Real Estate Secondary Marke [Showing first 8,000 characters — download PDF for full document]