We hereby submit that since the Paid up Capital and Net Worth (based on the Audited Financial for the year ended 31.03.2026) is Rs. 124.50 Lac and Rs (303.88) Negative, in terms of Regulation 15(2)(a) of SEBI(LODR) Regulations, 2015, the provisions of Regulation 23(9) of SEBI(LODR) Regulations are not Applicable. Kindly take it on record and oblige.

NILKANTH ENGINEERING LIMITED CIN NO: L27300MH1983PLC029360 Regd. Office: 407, Kalbadevi Road, Daulat Bhawan, 3" Floor, Mumbai — 400 002 Mob : 77000 00763, Email : nitkanthenginee@r gimnagill.tcodm . Website : www.nilkanthengineering.co.in Deputy Listing Manager 7 October, 2026 Listing Compliance . BSE Limited P. J. Towers, Dalal Street Mumbai 400 001 Ref: Scrip Code: 512004 Subject:: Non-Applicability of Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir / Madam . As per Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 every listed company shall submit “Disclosure of the Related party — transactions” on the date of publication of its Standalone and consolidated financial — results for the half year. This is to inform you that a per Regulation 15(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Regulation 23(9) is applicable to only those; . - listed entities having Equity paid up capital exceeding Rs. 10.00 Crores and New Worth exceeding Rs. 25.00 Crores. The Paid up Equity Capital and Net worth of the Company as on March 31, 2026 (latest audited balance sheet) was Rs. 124.50 Lakhs and negative (Rs. 303. 88 Lakhs) respectively, which does not exceed the above threshold limits. The Company, therefore, is not required to submit “Disclosure of Related Party Transactions” as per Regulation 23(9) of. SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. We request you to kindly take the same on record. Thanking you. Yours faithfully, For Nilkanth Engineering Limited G. M. Loyalka Director (DIN — 00299416)