Pendency of Litigation(s)/dispute(s) or the outcome impacting the Company

September 30, 2026 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street, Fort, Mumbai – 400 001 Bandra Kurla Complex Scrip Code - 544754 Bandra (East), Mumbai – 400 051 Symbol - KISSHT Subject: Disclosure pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”). Dear Sir/Ma’am, Pursuant to Regulation 30 of the SEBI Listing Regulations, we wish to inform you that Si Creva Capital Services Private Limited, the wholly owned subsidiary (“Si Creva”) of the Company, has received a Show Cause Notice dated September 29, 2026 (“SCN”) from the Goods and Services Tax Department, Maharashtra, under Section 73(1) of the Maharashtra Goods and Services Tax Act, 2017 (“MGST Act”) for the financial year 2022-23. Since it is SCN in Form GST DRC-1 under section 73 of the MGST Act, 2017, at this stage, and the Company firmly believes that the SCN has no merits and Si Creva shall be taking all necessary actions to present and defend its case before the adjudicating authorities and address the demand. There is no expected material financial impact on the Company and Si Creva. The information required in terms of Regulation 30 read with Clause 8 of Para B of Part A of Schedule III of the SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026, read with the Industry Standards on Regulation 30 of the SEBI Listing Regulations are enclosed as “Annexure-I”. You are requested to take the above information on record. Thanking you, For OnEMI Technology Solutions Limited (formerly known as OnEMI Technology Solutions Private Limited) Shraddha Rajkumar Patangia Company Secretary and Compliance Officer Membership No.: A55210 Annexure I Disclosures as required under SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Sr. Particulars Details 1. Brief details of litigation viz. name(s) of the Si Creva received a SCN dated September 29, opposing party, court/tribunal/agency where 2026, issued by the Deputy Commissioner of litigation is filed, brief details of dispute/litigation; State Tax, Department of Goods and Service Tax (Bandra East-501, Nodal-05, Mumbai, Maharashtra) under Section 73(1) of the MGST Act, 2017, in connection with the following alleged contraventions: 1. Non-reversal/short reversal of ITC proportionate to Nil rated/Exempted/Non- GST supply. 2. Short reversal of ITC in GSTR-3B compared to GSTR-9. 3. ITC availed in Table 6M of GSTR-9 not specified in Table 6(B to L). 4. Excess outward tax in GSTR-1 compared to GSTR-9/GSTR-3B. 5. Tax short paid as compared to GSTR-9 & GSTR-9C. Details of claim under the SCN: Period involved Financial Year 2022-23 Tax demand raised INR 22,02,84,131 Interest INR 19,82,55,718 Penalty raised INR 2,20,28,413 Total INR 44,05,68,262 2. Expected financial implications, if any, due to The Company firmly believes that the SCN has compensation, penalty etc.; no merits and Si Creva shall be taking all necessary actions to present and defend its case before the adjudicating authorities and address the demand. The Company/SiCreva does not envisage any material impact on the financials, operations or other activities of the Company or Si Creva arising from this SCN. 3. Quantum of claims, if any Same as point no. 1