Sale or disposal

September 28, 2026 National Stock Exchange of India Limited (“NSE”) BSE Limited (“BSE”) Exchange Plaza, C-1 Block G, Bandra Kurla Phiroze Jeejeebhoy Towers, Complex Bandra [E], Mumbai – 400051 Dalal Street, Fort, Mumbai - 400 001 NSE Scrip Symbol: BLSE BSE Scrip Code: 544107 Subject: Intimation of Slump Sale of Joint Liability Group (JLG) – financial lending business by Atyati Technologies Private Limited, a Wholly-owned Subsidiary of the Company Dear Sir/Ma’am, Pursuant to Regulation 30 read with Part A of Schedule III and other applicable provisions of the of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform you that, the Board of Directors of Atyati Technologies Private Limited (“ATPL”), a wholly-owned subsidiary of the Company at their Meeting held today i.e. September 28, 2026 has considered and approved to enter into a Business Transfer Agreement (“BTA”) with TVAM Technologies Private Limited (“TVAM”), for the sale and transfer of Joint Liability Group-Financial Lending Business (“JLG Business Undertaking”) of ATPL on a going concern basis through a slump sale on such terms and conditions as detailed in the Business Transfer Agreement (including any amendments or modifications thereto) and all other agreements in connection therewith ("Transaction"), and subject to such other approvals/consents as may be necessary from the Lenders, regulatory/statutory authorities and other concerned parties. The details as required under Regulation 30 and Part A of Schedule III of the Listing Regulations read with SEBI Master Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (“SEBI Master Circular”) is enclosed herewith as Annexure - A. Kindly take the above on your record. Thanking you, For BLS E-Services Limited Neha Baid Company Secretary & Compliance Officer ICSI Membership No.: A-33753 Encl: As above Annexure - A Details/Disclosure as required under Regulation 30 read with Part A of Schedule III of the Listing Regulations and the SEBI Master Circular are set out as below: Sr. Particulars Details Details of Slump Sale of unit(s) or division(s) of the Subsidiary of listed entity: 1. The amount and percentage of the ATPL is a wholly owned subsidiary of the turnover or revenue or income and net Company w.e.f July 2, 2026 and is engaged in worth contributed by such unit or Business Correspondent (BC) services for division or undertaking or subsidiary or various banks for last mile connectivity, associate company of the listed entity lending to micro-customers, and technology during the last financial year; solutions. Turnover of JLG Business Undertaking was Rs. 100.56 Crores (Indian Rupees One Hundred Crore and Fifty-Six Lakh Only) which represents 26.8% of the Total Turnover of ATPL for Financial Year 2025-26. No separate Net worth for the unit or division or undertaking is available as on March 31st 2026. However, the Net worth as computed as on July 1, 2026 for the unit or division or undertaking is Rs. 59.49 lacs (Indian Rupees Fifty-Nine Lakhs and Forty- Nine Thousand Only) which represents 0.9% of the total Net Worth of ATPL. 2. Date on which the agreement for sale The Board of Directors and shareholders of has been entered into ATPL has approved the BTA, which is yet to be executed. 3. The expected date of completion The transaction is expected to be of sale/disposal consummated in about 90 days, subject to fulfilment of certain conditions precedent, as specified in BTA, including receipt of approvals/consents as may be necessary from the Lenders, regulatory/statutory authorities and other concerned parties. 4. Consideration received from such The consideration for sale of JLG Business sale/disposal Undertaking is Rs. 59,49,000/- (Indian Rupees Fifty-Nine Lakhs and Forty-Nine Thousand Only), subject to post-closing adjustments in accordance with the terms of the Business Transfer Agreement pursuant to Closing Accounts of the JLG Business Undertaking, prepared as at the Closing Date. 5. Brief details of buyers and whether any Name of the Buyer: of the buyers belong to the promoter/ promoter group/group companies. If Tvam Technologies Private Limited (TVAM), yes, details thereof having Corporate Identification Number (CIN): U72900KA2022FTC156732, is a Private Limited Company incorporated under the Companies Act, 2013, having its office at 492, Chinmaya Mission Hospital Rd, 1st Stage, Indira Nagar 1st Stage, H Colony, Indiranagar, Bengaluru, Karnataka 560038 It is engaged in the business of providing financial services including but not limited to banking, lending, insurance and wealth management to its customers, through an application which can be downloaded and accessed by the customers. TVAM does not belong to the promoter/ promoter group/ group companies of the Company. 6. Whether the transaction would fall TVAM is a Private Company in which a within related party transactions? If director of ATPL is a Director and Member. yes, whether the same is done at Therefore, TVAM is a related party of ATPL. “arm’s length” Thus, the transaction falls within the related party transaction and the same has been entered at arm’s length. 7. Whether the sale, lease or disposal of The proposed slump sale transaction is not the undertaking is outside Scheme of being undertaken through a Scheme of Arrangement? If yes, details of the Arrangement. same including compliance with regulation 37A of LODR Regulations Since the transaction relates to the transfer of Business Undertaking by the Subsidiary of the Company, the provisions of Regulation 37A of the Listing Regulations are not applicable on the said transaction. 8. Additionally, in case of a slump sale, indicative disclosures provided for amalgamation/merger, shall be disclosed by the listed entity with respect to such slump sale which are as mentioned hereunder:- a. Name of the entity(ies) forming part of Please refer the details specified in point no. the amalgamation/merger, details in (1) and (5) above. brief such as, size, turnover etc. b. Whether the transaction would fall Please refer the details specified in point no. within related party transactions? If yes, (6) above. whether the same is done at “arm’s length” c. Area of business of the entity(ies); Please refer the details specified in point no. (1) and (5) above. d. Rationale for Slump sale The proposed transaction forms part of the Company’s broader business re-organisation and operational restructuring initiatives. The transfer of the JLG Business Undertaking of Atyati Technologies Private Limited (“ATPL”) to TVAM Technologies Private Limited (“TVAM”) is intended to streamline business operations, optimise deployment of resources and enable greater strategic and operational focus through an appropriate business structure. e. In case of cash consideration – amount Please refer to response provided under or otherwise share exchange ratio S. No. 4 above. f. Brief details of change in shareholding There will be no change in the shareholding pattern (if any) of listed entity pattern of the listed entity pursuant to the Transaction.