Action(s) taken or orders passed

Date: October 06, 2026 To To National Stock Exchange of India Ltd BSE Limited Exchange Plaza, 5th Floor, C-1, Block G, 1st Floor, Phiroze Jeejeebhoy Towers Dalal Street Bandra Kurla Complex, Bandra (E), Mumbai Mumbai – 400001 400051 Scrip Code: 544485 Symbol: REGAAL Subject: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Para A of Part A of Schedule III Dear Sir / Madam, Pursuant to Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform you that the Company has received Order(s) in the suo moto applications for Adjudication of Penalties under Section 454 of the Companies Act, 2013 dated October 05, 2026 passed by the Registrar of Companies, Kolkata. The requisite disclosure, pursuant to Regulation 30 read with Para A (20) of Part A of Schedule III of the SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed herewith as “Annexure A”. The disclosure is being made as a matter of abundant caution and transparency. Kindly take the same on record. Yours faithfully, For Regaal Resources Limited Tinku Kumar Gupta Company Secretary and Compliance Officer ANNEXURE - A Disclosure pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Para A of Part A of Schedule III Sl Particulars Details 1 Name of the Authority Adjudication Authority, Registrar of Companies (ROC), Kolkata 2 Nature and details of Action(s) taken The Order(s) issued pertains to Adjudication of Penalty or order(s) passed under Section 454 of the Companies Act, 2013 for violation of Section 177, 178 and 450 of the Companies Act, 2013, for which following penalty has been imposed: Sl Brief of matter* Penalty Penalty no. imposed on imposed on Company officers in [Amt in default Rs.] [Amt in 1. Delay in 5,00,000 4,00,000 appointment of ID, thereby delay in constitution of Audit Committee 2. Delay in 5,00,000 4,00,000 appointment of ID, thereby delay in constitution of NRC Committee 3. Issue of shares in 1,17,000 1,50,000 Physical mode to one of the promoter, which was dematerialised with delay of 107 days *for details of matter, refer Sl No. 4 below 3 Date of receipt or order, from the 5th October, 2026 authority 4 Details of the The Company filed suo-moto Applications for adjudication violations/Contraventions committed of following defaults made under section 177, 178 read with or alleged to be committed Rule 6 of the Companies (Meeting of Board and its Powers) Rules 2014 and Rule 4 of the Companies (Appointment and Qualification of Directors) Rules, 2014 and section 450 of the Companies Act 2013 read with Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 : 1. The Company was required to constitute the Audit Committee under section 177 of the Companies Act, 2013 read with rules made thereunder on or before 29.06.2022, However, due to delay in appointments of the Independent Directors by the Company, the Audit Committee was constituted by the Board of Directors of the Company vide its meeting being held on 23.05.2023 only. Hence, there was a delay in constituting the Audit Committee and the non-compliance existed for the period 30.06.2022 to 22.05.2023. 2. The Company was required to constitute the Nomination and Remuneration Committee under section 178 of the Companies Act, 2013 read with rules made there under, on or before 29.06.2022. However, due to delay in appointments of the Independent Directors by the Company, the Nomination and Remuneration Committee was constituted by the Board of Directors of the Company vide its meeting held on 17.07.2023 only. Hence, there was a delay in constituting the Nomination and Remuneration Committee and the non-compliance existed for the period 30.06.2022 to 16.07.2023. 3. The Company allotted 4,35,000 Equity Shares of Rs. 10/- each of the Company on 07.06.2022 to one of its promoters through physical mode. The return of allotment was filed on 07.06.2022. Post obtaining the ISIN, Equity Shares were credited to the Promoter in Demat form on 22.09.2022 after a delay of 107 days. Upon filing the said Applications, the Company and the respective Officers in Default who were in the office and responsible for the affairs of the Company during the respective periods of the defaults received Orders from the Registrar of Companies, Kolkata. Pursuant to the said Orders, penalties aggregating to Rs. 11,17,000/- on the Company and Rs. 9,50,000/- on the Officers in Default have been imposed under the said orders. 5 Impact on Financial Operations or There is no material impact on financial operations or other other activities of the Listed Entity activities of the Company on account of these orders. For Regaal Resources Limited Tinku Kumar Gupta Company Secretary & Compliance Officer