Action(s) taken or orders passed

Date 27 September 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, Block G, C/1, Bandra Kurla Phiroze Jeejeebhoy Towers, Complex, Bandra (E), Mumbai – 400051 Dalal Street, Mumbai – 400001 Symbol: SAPPHIRE Scrip Code: 543397 DSuebar: SDiri/sMclaodsaumre, under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 This is to inform you that the Company has received show cause notice from Assistant Commissioner of State Tax, Vadodara, Gujarat. Annexure - 1 The relevant details pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) is provided at . Request you to kindly take the same on record. For Sapphire Foods India Limited T hanking you, Sachin Dudam Company Secretary and Compliance Officer Sapphire Foods India Limited +91 022 67522300 CIN: L55204HR2009PLC145722 info@sapphirefoods.in www.sapphirefoods.in Registered Office: SCO 328, Sector - 9, Panchkula -134109, Haryana Corporate Office: 702, Prism Tower, A-Wing, Mindspace, Link Road, Goregaon (W), Mumbai- 400062 Annexure 1 Name of the Authority Assistant Commissioner of State Tax, Kuber Bhavan, Vadodara, Gujarat. Nature and details of the The Company is in receipt of show cause notice dated 26 action(s) taken, initiated or September 2026 issued under Section 73 of Gujarat GST Act order(s) passed 2017 for the period April 2022 to March 2023. Date of receipt of direction or The Company has received the Show Cause Notice on 26 order, including any ad- September 2026 interim or interim orders, or any other communication from the Authority Details of the GST Authorities, on the basis of scrutiny of GST returns, have violation(s)/contravention(s) issued a show cause notice amounting to INR 14.03 million on committed or alleged to be account of incorrect availment and utilization of ITC. committed; Impact on financial, operation The claim made by authority is not maintainable. There is no or other activities of the listed material impact on the financial, operation or other activities entity, quantifiable in of the company due to the issuance of this notice. monetary terms to the extent possible Further, the company is in process of evaluating the notice and shall take necessary steps to respond to the notice. Note: The amount involved is below the threshold limit as prescribed for disclosure under the SEBI LODR Regulations. However, this disclosure, keeping in view the aggregate/cumulative amount involved in all such related matters having similar question of law and/or factual matrix, may breach the threshold limit as prescribed for disclosure under the SEBI LODR Regulations.