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Department of Corporate Services Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers C-1, G-Block, Bandra - Kurla Complex Dalal Street,Mumbai – 400 001 Bandra (E), Mumbai – 400 051 Scrip Code: 543320, Scrip Symbol: ETERNAL ISIN: INE758T01015 Sub.: Disclosure under Regulation 8 of Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 Dear Sir/ Ma’am, With reference to the captioned subject, please find enclosed herewith the amended Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information of the Company. The above information will also be hosted on the website of the Company i.e. www.eternal.com For Eternal Limited (Formerly known as Zomato limited) Sandhya Sethia Company Secretary & Compliance Officer Date: July 22, 2026 Encl.: As above ETERNAL LIMITED (Formerly known as Zomato Limited) Registered Address: Ground Floor 12A, 94 Meghdoot, Nehru Place, New Delhi - 110019, India CIN: L93030DL2010PLC198141, Telephone Number: 011 - 40592373 Table of Contents 1. Introduction 3 2. Definitions 3 3. Overseeing and Coordinating Disclosure 6 4. Principles of Fair Disclosure & Preservation of UPSI 6 5. Clarifications 7 6. Enforcement 8 7. Review & Revisions to this Code 8 8. Annexure A 9 Schedule A 1. Introduction 12 2. Determination of Legitimate Purpose 12 3. Confidential Agreements for Maintenance of UPSI 13 4. Structured Digital Database 13 5. Version History 13 1. Introduction The Securities and Exchange Board of India (“SEBI”) had promulgated the SEBI (Prohibition of Insider Trading) Regulations, 2015, and has been amended from time to time. The said Regulations require the Board of Directors of every listed entity to formulate and publish on its website, a Code of practices and procedures for fair disclosure of Unpublished Price Sensitive Information (“UPSI”) that it would follow to adhere to the principles prescribed therein. In accordance with the Regulations, this Code of Practices and Procedures for Fair Disclosure of UPSI (“Fair Disclosure Code”) has been adopted by the Board of Directors of Eternal Limited (“Eternal” or the “Company”). This Code shall come into force with an effective date as approved. 2. Definitions i. Act means the Securities and Exchange Board of India Act, 1992. ii. Applicable Law shall mean the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, including any amendments thereto, or any statute, law, listing agreement, regulation, ordinance, rule, judgment, order, decree, bye‐law, clearance, directive, guideline, policy, requirement, notifications and clarifications, circulars or other governmental instruction and/or mandatory standards and or guidance notes as may be applicable in the matter of trading by an Insider. iii. Audit Committee means Audit Committee of the Board constituted as per the regulatory requirements. iv. Board means the Board of Directors of the Company. v. CFO means the Chief Financial Officer of the Company. vi. Chief Investor Relations Officer or CIRO means the CFO of the Company who shall be responsible for dissemination of information to analysts, investors, and research personnel for the purposes of this PIT Code. vii. Compliance Officer shall mean the Company Secretary of the Company, designated as such and reporting to the Board of Directors for the purpose of the compliance of the provision of the Regulations. viii. Company Shares shall mean Securities of the Company. ix. Connected Person means: (i) Any person who is or has been during the six months prior to the concerned act, associated with the Company, in any capacity, directly or indirectly including by reason of frequent communication with its officers or by being in any contractual, fiduciary or employment relationship or by being a director, officer or an employee of the Company or holds any position including a professional or business relationship whether temporary or permanent, that allows such person, directly or indirectly, access to Unpublished Price Sensitive Information or is reasonably expected to allow such access. (ii) Without prejudice to the generality of the foregoing, the persons falling within the following categories shall be deemed to be connected persons unless the contrary is established: - a) A Relative of connected persons specified in clause 2(ix)(i); or b) A holding company or associate company or subsidiary company; or c) An intermediary as specified in Section 12 of the Securities and Exchange Board of India Act, 1992 or an employee or director thereof; or d) An investment company, trustee company, asset management company or an employee or director thereof; or e) An official of a Stock Exchange or of clearing house or corporation; or f) A member of Board of trustees of a mutual fund or a member of the Board of Directors of the asset management company of a mutual fund or is an employee thereof; or g) A member of the Board of Directors or an employee, of a public financial institution as defined in section 2 (72) of the Companies Act, 2013; or h) An official or an employee of a self-regulatory organization recognized or authorized by the Board; or i) A banker of the Company; or j) A concern, firm, trust, Hindu Undivided Family, company, or association of persons wherein a director of the Company or his relative or banker of the Company, has more than ten per cent of the holding or interest. k) A firm or its partner or its employee in which a connected person specified in item (i) of sub-clause (ix) of clause (2) is also a partner; or l) A person sharing household or residence with a connected person specified in item (i) of sub-clause (ix) of clause (2). x. Designated Person(s) for the Company shall include the following persons: a) All Directors, Key Managerial Personnel, and functional /departmental heads of the Company, by whatever name called. b) Executive assistant/secretaries of the aforesaid persons referred to in point (a) above. c) All employees of the Company in the Corporate Secretarial Team, Finance, Business Finance, Revenue, Human Resources, FP&A, Legal, Governance Risk and Compliance, Public Relations, Corporate Development of Manager (or equivalent) designation and above. d) Chief Executive Officer and employees up to two levels below Chief Executive Officer of the Company and its material subsidiaries irrespective of their functional role in the Company or ability to have access to UPSI. e) Support staff of the Company such as IT staff and secretaries / assistants who have access to UPSI. f) Employees of the Company and its material subsidiaries designated as such on the basis of their functional role or access to UPSI in the Company by the Board of Directors g) Any such other Person identified by CEO/MD/CFO in consultation with the Compliance Officer on the basis of their functional role and such function would provide access to UPSI xi. Director means a member of the Board of Directors of the Company. xii. Fair Disclosure Code shall mean the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information. xiii. Fiduciaries shall mean professionals such as lender(s), bank(s), analyst(s), merchant(s) banker(s), legal advisor(s), auditor(s), audit firm(s), diligence professional(s), insolvency professional(s) or other advisor(s) / consultant(s) etc., assisting, advising or engaging with the Company from time to time. xiv. Generally available information means information that is accessible to the public on a non- discriminatory basis and shall not include unverified event or information reported in print or electronic media. Information published on a website, which would ordinarily be considered as generally available information. xv. Immediate Relative means a) spouse of a person; and b) parents, sibling, and child of such person or of the spouse, any of whom is either dependent financially on such person or [Showing first 8,000 characters — download PDF for full document]