Scrutinizer''''s Report on Remote E-voting, E-voting & By Poll in Annual General Meeting of the company held on Tuesday, 29th September, 2026.

Date- 30.09.2026 BSE Limited Metropolitan Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 205(A), 2nd floor, Piramal Agastya Corporate Dalal Street Mumbai, Park Kamani Junction, LBS Road, Kurla Maharashtra – 400001 (West), Email id: corp.relations@bseindia.com Mumbai, Maharashtra-400070 Email id: raviraj.nirbhawane@mcx-sx.com Sub: Scrutinizer’s Report of the Company in terms of Regulation 44 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the SEBI Listing Regulations") Dear Sir/Ma’am, With reference to captioned subject, please find enclosed herewith a copy of Scrutinizer’s Report of the 46th Annual General Meeting of the company pursuant to Regulation 44 of SEBI (LODR) Regulations, 2015 for your kind perusal. Thanking you Yours faithfully, For Kotia Enterprises Limited Anil Gupta Whole-Time Director DIN: 00468470 Encl. as above Amit H.V. & Associates (Company Secretaries) Office: 304A, Jaina Tower-1, Janakpuri, District Center, New Delhi-110058 Email: cs.amit.arya@gmail.com, Mobile: 8826810670 CONSOLIDATED SCRUTINIZER’S REPORT [Pursuant to Section 108 of the Companies Act, 2013 read with Rule 20(3) of the Companies (Management and Administration) Rules, 2014 as amended by the Companies (Management and Administration) Rules, 2015] The Chairman KOTIA ENTERPRISES LIMITED 211, New Delhi House, 27, Barakhamba Road, Delhi - 110001 SUB: Scrutinizer’s Report on voting through electronic means (Remote E-Voting) and poll at the 46th Annual General Meeting of the Shareholders of Kotia Enterprises Limited held on Tuesday, 29th Day of September, 2026 at 12:30 P.M. at 211, New Delhi House, 27, Barakhamba Road, Delhi - 110001 Dear Sir, I, Amit Kumar, Prop. of Amit H.V. & Associates, Practicing Company Secretaries, having office at 304-A, Jaina Tower-1, Janakpuri, District Centre, New Delhi-110058, had been appointed as the Scrutinizer by the Board of Directors of Kotia Enterprises Limited (herein after referred as “Company”) having it’s registered office at 211, New Delhi House, 27, Barakhamba Road, Delhi - 110001 in its meeting held on 03rd September, 2026, pursuant to the provisions of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and Section 108 of Companies Act, 2013 read with Rule 20 and 21 of the Companies (Management and Administration) Rules, 2015 to conduct the Remote E-Voting process and to scrutinize physical poll process under taken by the Shareholders in respect of the below mentioned resolution(s) passed at 46th Annual General Meeting of the Company held on Tuesday, the 29th Day of September, 2026 at 211, New Delhi House, 27, Barakhamba Road, Delhi - 110001. Management's Responsibility: The management of the Company is responsible to ensure compliance with the requirements of (i) the Act and the Rules made thereunder; (ii) the MCA Circulars; and (iii) the SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015, ("LODR") relating to remote e-voting and poll on the resolution contained in the Notice read with SEBI Circulars. The management of the Company is responsible for ensuring a secured framework and robustness of the electronic voting systems. Scrutinizer's Responsibility My responsibility as Scrutinizer for the remote e-voting and voting through poll at the AGM is restricted to making a Consolidated Scrutinizer’s Report on the votes cast “in favour” or “against” the resolutions set forth in the Notice of the AGM. The report is based on: 1. Verification of the data and reports generated from the e-voting system provided by NSDL, the e-voting agency appointed by the Company and authorized under the applicable Rules to provide remote e-voting facility; and 2. Papers, documents and poll papers furnished to me electronically and in physical form, up to the time fixed for conclusion of the remote e-voting process, i.e., 5:00 p.m. on 28th September, 2026, and at the AGM. P a ge 1 | 5 Amit H.V. & Associates (Company Secretaries) In this regard, I submit my report as under: 1. The Company had availed e-voting facility from National Securities Depository Limited (NSDL) for the purpose of extending the facility of Remote E-Voting to the Members of the Company and for voting electronically. 2. The Service Provider had set up electronic voting facility on their website https://www.evoting.nsdl.com to facilitate the members of the Company the Remote E- voting facility. 3. The cut-off date for the purpose of determining the eligibility of Members entitled to vote through remote e-voting or by poll at the AGM was 22nd September, 2026. As prescribed under the law, the remote e-voting facility remained open for a period of three (3) days, commencing on 26th September, 2026 and ending on 28th September, 2026. 4. Company has completed the dispatch of Notice on 07.09.2026 and Pursuant to the applicable provision of MCA circulars and pursuant to Rule 20 of the Companies (Management and Administration) Rules, 2014, as amended, the company had published the newspaper advertisement in “FINANCIAL EXPRESS” (English) and “JANSATTA” (Hindi) dated 07th September, 2026. 5. After the time fixed for closing of the poll by the Chairman, One ballot box kept for polling was locked in my presence with due identification marks placed by me. 6. The locked ballot box was subsequently opened in my presence and poll papers were diligently scrutinized. The poll papers were reconciled with the records maintained by the Skyline Financial Services Pvt. Ltd. (Registrar and Transfer Agents) of the Company and the authorizations / proxies lodged with the Company. 7. No poll paper was incomplete and/or found defective. 8. On the conclusion of the Voting at the Annual General Meeting, the locked ballot box was opened in my presence, along with the presence of two independent witnesses who are not in the employment of the Company. I then counted the votes casted at the Annual General Meeting and thereafter unblocked the votes cast through remote e-voting in the presence of independent witnesses, who are not in employment of the Company. Independent Witness: 9. I have scrutinized the consolidated voting in a fair & transparent manner, based on the data downloaded from the NSDL remote e-voting platform and the ballot papers received. 10. Based on the data made available to me, 300 members have cast their vote on the e-voting platform only. I hereby annex the Consolidated Voting result pursuant to Rule (20)(4)(xii) of Companies Management & Administration (Amendment) Rules, 2015 on all the resolutions contained in the notice of aforesaid 45th Annual General Meeting. P a ge 2 | 5 Amit H.V. & Associates (Company Secretaries) 11. I hereby annex the Consolidated Voting results as Annexure 1 pursuant to Rule20(4)(xii) of the Companies (Management & Administration) Amendment Rules, 2015 on all the resolutions contained in the notice of aforesaid Annual General Meeting. Based on the Consolidated Voting results, I report that all resolutions as set out in item nos. 1 to 3 of the Notice have been passed with requisite majority. 12. All relevant records of remote e-voting and ballots handed over to the Company Secretary of the Company for safe keeping. Restriction on Use This report has been issued at the request of the Company for (i) submission to Stock Exchanges, (ii) placing on website of the Company and (iii) placing on website of NSDL. This report is not to be used for any other purpose or to be distributed by the Company to any other parties. Accordingly, I do not accept or assume any liability or any duty of care or for any other purpose or to any other party to whom it is shown or into whose hands it may come without my prior consent in writing. For Amit H.V. & Associates (Company Secretaries) Peer Review Code: 2445/2022 CS Amit Kumar (Proprietor) M. No. 48528, COP No: 21725 UDIN: A048528H001659027 Date: 29.09.2026 Place: New Delhi P a ge 3 | 5 Amit H.V. & Associates (Company Secretaries) Annexure-1 CONSOLIDATE RES [Showing first 8,000 characters — download PDF for full document]