We hereby disclose the Scrutinizer''s Report and Voting Results for the 21st AGM of SP Apparels Limited.

September 23, 2026 Listing Department Listing Department BSE Limited National Stock Exchange of India Limited 25th Floor, PJ Towers, Dalal Street Exchange Plaza, C-1 Block G Mumbai – 400 001 BandraKurla Complex, Bandra, East Mumbai - 400 051 Dear Sir/Madam, Sub: Submission of Scrutinizer Report and Declaration of Voting Results in respect of 21st Annual General Meeting of the members of the Company held on 21.09.2026. Ref: Regulation 44 of the SEBI (Listing Obligation and Disclosure Requirements), 2015 This is to inform you that the 21st Annual General Meeting (AGM) of the members of the Company was held on Monday, September 21, 2026, at 04.00 P.M via Video conference (VC)/ Other Audio Visual Means (‘OAVM’), to transact the business mentioned in the Notice of the Annual General Meeting dated 11.08.2026. All the items of the business mentioned in the 21st Annual General Meeting notice of the Company have been transacted therein. All the resolutions indicated in the notice were also passed with requisite majority. The Scrutinizers Report and Voting Results is enclosed. Kindly take the above on record. Thanking You, Yours faithfully, For S.P.Apparels Limited K.Vinodhini Company Secretary and Compliance Officer Encl: As above MDS SrAssociates M LLP Company Secretaries COMBINED SCRUTINIZER'S REPORT FOR REMOTE E.VOTING AND E.VOTING AT THE ANNUAL GENERAL MEETING to Section 108 of the Co 2013 read with Comoanies (Manaeement and ation) Rules, 2074 - as amended and Reculation 44 of. the SEBI (Listins Obligations and Disclosure Requirements) Regulations, 20151 The Chairman and Managing Director 21't Annual General Meeting of the Equity Shareholders of S.P. APPARELS LIMITED (C I N : L1.81.01T 22005 PLCO 12295) Held on Monday,21't September,2026, at 4:00 PM (IST) through Video Conferencing (VC) / Other Audio-Visual Means (OAVM) Dear Sir, Sub: Scrutinizer's Report on remote e-voting and e-voting conducted at the 21't Annual General Meeting of S.P.Apparels Limited held on 21"t September, 2025. I, M D Selvaraj, FCS, Managing Partner of MDS & Associates LLP, Company Secretaries, Coimbatore, have been appointed by the Board of Directors of S.P. Apparels Limited ("the Company") as the Scrutinizer for the purpose of scrutinizing the remote e-voting process and the e-voting conducted at the 21't Annual General Meeting in a fair and transparent manner and for the purpose of ascertaining the requisite majority on the remote e-voting and e-voting at the 2l.tt Annual General Meeting on the resolution(s) as set out in the Notice convening the 2L't Annual General Meeting of the Company held on Monday, 21't September,2026, at 4:00 PM (IST) through Video Conferencing (VC) / Other Audio-Visual Means (OAVM) in accordance with the provisions of Section 108 of the Companies Act,2013 read with Rule 20 of the Companies (Management and Administration) Rules, 20L4 (as amended), Regulation 44 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations') and the relevant circulars issued by the Ministry of Corporate Affairs ("MCA Circulars") from time to time permitting the conduct of the Annual General Meeting through VC/OAVM OC LLPIN: 482-8060 Registered Office: "Surya Enclave'. No.l7 e, +91 42) 7318 78C- / 2)16 7r5 CSTIN: IIABWFMOT66C|T Mayflower Avenue, Sowripalayam Road. .. i info@;mdsassociates.in Registered with Limited Liability Coimbatore - 641028. Tamil Nadu @ www. mdsassoc iates. n MDS SlAssociates Company Secretaries Continuation Sfieet... Responsibility of the Management The Management of the Company is responsible to ensure compliance with the requirements of the Companies Act, 2013 and the Rules made thereunder and Listing Regulations in relation to exercising of voting rights through electronic means, on the resolution(s) as set out in the Notice convening the 21..t Annual General Meeting dated 11tr, August2026. Responsibility as a Scrutinizer My responsibility, as a Scrutinizer for the remote e-voting process and for the e- voting at the 21't Annual General Meeting, is restricted to the preparation of a Scrutinizer's Report on the votes cast "in favotr" or "against" the resolution(s), as set out in Item No(s). L to 5 in the Notice convening the 21't Annual General Meeting of the Company dated 11th August 2026, based on the reports generated from the e- voting system provided by MUFG Intime India Private Limited (Formerly Link Intime India Private Limited) (MIIPL), the Authorized Agency, engaged by the Company for providing e-voting facilities. Further, since the meeting was held throughVC/ OAVM facility in accordance with the said MCA Circulars, the facility of appointment of proxies was not made available for the meeting. Accordingly, no proxy registers were made or maintained by the Company in respect of the said meeting. Further, in addition to the above, I submit my report as under: a The Notice dated 11th August 2026 convening the 21't Annual General Meeting (AGM) of the Company along with necessary statement setting out material facts under Section 1.02 of the Companies Act, 2013 and the disclosure under Rule 20 of the Companies (Management and Administration) Rules, 2014 (as amended), in respect of the below mentioned resolution(s) to be passed at the said 21't Annual General Meeting of the Company, were sent through electronic mail to the members who had registered their email address with the Company / Depositories in accordance with the said MCA Circulars. The Company has also placed the notice of the 21.t Annual General Meeting on its website. Further, the Company has also sent a letter providing the web link including the exact path where the complete details of the Annual report is available to those shareholders who had not registered their email address in accordance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 201 Report of Scrutinizer on remote e-voting & e-voting by members of S.P. Apparels at the 21st AGM held on 21-09-2026 Page 2 of 8 MDS SLAssociates LLP Company Secretaries Continuation Sficet. The Company has availed the e-voting services offered by MIIPL for providing the remote e-voting and the facility of e-voting during the meeting to the shareholders of the Company. The remote e-voting period commenced on Friday, September 18, 2026, at 9:00 AM (IST) and ended on Sunday, September 20, 2026, at 5:00 PM (IST). During the period, the members of the Company, holding shares as on the cut-off date i.e., September 1.4, 2026, were entitled to vote on the resolutions set out in the Notice of the 21't Annual General Meeting. The remote e-voting module of MIIPL was disabled on Sunday, the 20th day of September, 2026, at 5:00 pM (rsr). d. Upon the commencement of the 21't Annual General Meeting, the e-voting platform was activated to enable the shareholders who were present at the 21't Annual General Meeting through video conferencing/ other audio-visual means and who had not cast their vote on the resolutions through remote e-voting to vote through e-voting facility at the meeting. After the conclusion of the proceedings at 4.30 PM, the e-voting facility was extended for another 15 minutes to enable the members to cast their votes. Thereafter, the e-voting facility provided at the meeting was disabled at the conclusion of the Annual General Meeting. e. I, as the Scrutinizer, unblocked the votes cast by the Shareholders of the Company through the e-voting process, on 21"t day of September,2026 at 4:59 PM (IST) in the presence of Ms. Vinothini S (Witness No.1) and Ms. Ravina V (Witness No.2), who are not in employment of the Company in accordance with Rule 20(4)(xii) of the Companies (Management and Administration) Rules, 2014 (as amended). f Thereafter, the details containing inter alia the list of Equity Shareholders of the Company, who have cast "for" or "against" each of the resolution(s) that were put to vote through remote e-voting process and e-voting at the meeting, were genera [Showing first 8,000 characters — download PDF for full document]