Scheme of Arrangement

K.M. Sugar Mills Ltd. Factory & Works : P.O. Motinagar-224201, Dist. Ayodhya (U. P.) Phone : 7571000692, Email : director@kmsugar.com CIN No.:L15421UP1971PLC003492 GSTIN No.:09AAACK5545P12Z September 19, 2026 To To The Listing Department The Listing Department BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers, Bandra Kurla Complex Dalal Street Mumbai — 400051 Mumbai — 400001 Scrip Code: 532673 Trading Symbol: KMSUGAR Sub: Disclosure under Regulations 30 and 42 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) - Intimation of fixation of (i) Effective Date; and (ii) Record Date for Allotment of Shares pursuant to Scheme of Arrangement. Dear Sir(s)/ Madam(s), This is in continuation of our earlier intimation dated September 15, 2026, wherein we had informed about receipt of the certified true copy of order of the Hon’ble National Company Law Tribunal, Allahabad Bench (“Hon’ble NCLT”) sanctioning the Scheme of Arrangement for Demerger of Distillery Division (“Demerged Undertaking”) of K M Sugar Mills Limited (“Demerged Company”) and KM Spirits and Allied Industries Limited (“Resulting Company™) and their respective shareholders and creditors (“Scheme of Arrangement”), under the provisions of Sections 230 - 232 and other applicable provisions of the Companies Act, 2013 (“Act”) read with the rules framed thereunder. We wish to inform you that the Board of Directors of the Company at its meeting held today i.e. 19" September 2026 has fixed/acknowledged: a. Thursday, October 01, 2026 as Effective Date of the Scheme of Arrangement, being the date on which the certified true copy of the order of the Hon’ble NCLT sanctioning the Scheme of Arrangement will be filed by the Demerged Company and Resulting Company with the Registrar of Companies; and Regd. Office : 76, Eldeco Greens, Gomti Nagar, Lucknow — 226010, (U.P.) Phone : 0522-4079561/2308772, Email : kmsugar@gmail.com b. Friday, October 02, 2026, as the Record Date, as mutually agreed upon and fixed by the Resulting Company and the Company, for the purpose of determining the equity shareholders of the Company, to whom the shares of the Resulting Company will be allotted in the following manner: Resulting Company shall issue and allot 1 (One) equity share of face value of Rs. 10/- (Rupees Ten) each, to the shareholders of Demerged Company holding 5 (Five) Equity Shares of face value of Rs. 2/- (Rupees Two) each. Further, the equity shares proposed to be allotted by the Resulting Company pursuant to the Share Entitlement Ratio set out above, shall, in terms of the Scheme of Arrangement, be listed on the bourses of the National Stock Exchange of India Limited-and the BSE Limited subject to the applicable regulations and the necessary regulatory approvals. Kindly take the above information on record. Thanking you, Yours faithfully, For K M Sugar Mills Limited gfi“gfifljw Ritika Tandon