Sale or disposal

K.M. Sugar Mills Ltd. Factory & Works : P.O. Motinagar-224201, Dist. Ayodhya (U.P) Phone : 7571000692, Email : director@kmsugar.com CIN No.:L15421UP1971PLC003492 GSTIN No.:09AAACK5545P17Z October 12, 2026 To To The Listing Department The Listing Department BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers, Bandra Kurla Complex Dalal Street Mumbai — 400051 Mumbai — 400001 Scrip Code: 532673 Trading Symbol: KMSUGAR Subject: Cessation of KM Spirit & Allied Industries Limited as a Subsidiary of KM Sugar Mills Limited pursuant to the Scheme of Arrangement (Demerger); Disclosure under Regulation 30 of SEBI (LODR) Regulations, 2015 This is in furtherance of our previous letter dated October 01, 2026, regarding the effectiveness of the Scheme of Arrangement for Demerger of Distillery Division of K M Sugar Mills Limited (“Demerged Company”/ “the Company”) into K M Spirits and Allied Industries Limited (“Resulting Company”) and their respective shareholders and creditors (“Scheme™), KM Spirits and Allied Industries Limited has ceased to be a subsidiary of KM Sugar Mills Limited from October 12, 2026. The relevant disclosure under Regulation 30 read with Schedule III of the Listing Regulations and the SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026, is enclosed herewith as Annexure A. The shareholding structure of KM Spirit & Allied Industries Limited has changed in accordance with the approved Scheme, as confirmed by a letter received from KM Spirit and Allied Industries Limited (as Annexed herewith as Annexure B), and KM Sugar Mills Limited no longer exercises control over KM Spirit & Allied Industries Limited. For KM Sugar Mills Limited Cdons Ritika Tandon Company Secretary & Comp Encl A/a Regd. Office : 76, Eldeco Greens, Gomti Nagar, Lucknow— 226010, (U.P.) Phone : 0522-4079561/2308772, Email : kmsugar@gmail.com Annexure A Disclosure under Regulation 30 read with Schedule III of the Listing Regulations and the SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30,2026 Particulars Details Name of subsidiary KM Spirit & Allied Industries Limited Pursuant to the Effectiveness of the Scheme of Arrangement for Demerger of Distillery Division ofK M Sugar Mills Limited (“Demerged Company”/ “the Company”) into K M Spirits and Allied Industries Limited (“Resulting Company”) and their respective shareholders and creditors (“Scheme”), The Resulting Company vide letter date 12.10.2026 (annexed herewith as Annexure A) informed that the Board of Directors of the Resulting Company, in its meeting held today, i.e., October 12, 2026, have approved the allotment of 1,84,00,034 (One Crore Eighty Four Lacs Thirty Four) Reason for cessation fully-paid up equity shares of INR 10/- each to the eligible equity shareholders of the Company whose names appeared in the Register of Members/ records of depositories as on the Record Date, i.e., October 02, 2026, in accordance with the terms of the Scheme. The existing equity shares of the Resulting Company as held by the Company stand cancelled and accordingly the Resulting Company ceases to be a subsidiary of the Company. Date of cessation October 12, 2026 Upon the Scheme becoming effective, KM Spirit & Allied Industries Limited operates as a separate company and is no longer controlled by KM Sugar Mills Limited simultancously with the allotment approved dated 12.10.2026. Brief details The existing equity shares of the Resulting Company as held by the Company stand cancelled and accordingly the Resulting Company ceases to be a subsidiary of the Company Shareholding before 100% cessation Shareholding after Nil / No controlling interest pursuant to Scheme cessation N anexua © K M Spirits and Allied Industries Limited Regd. Office: 76, Eldeco Greens, Gomtinagar, Lucknow UP 226010 INDIA. CIN No.: U15100UP2018PLC101321; Phone no.:0522-4079561 Mail id- cs@kmspirit.com October 12, 2026 K M Sugar Mills Limited 76, Eldeco Greens, Gomtinagar, Lucknow, Uttar Pradesh, India, 226010 S D L uu i i nb v m d: i i s t rM i eo a d Snt e ( cor “ tfi R a K e ol s M u su l 2p tSd 3iua n 0g gt a te r C oi M 2mn i pl 2c l a o s an n L nyn i d”e m /c oit tt “i he to ed hn e ( w aC“i poDt pme lh pm ct e a ah r n be g y e ” eS d ) c h rC a oe o n vm m d ie p ta io hn of ey i sA ” r r ) orr fei a tsnn hpt eg eo ce CK tm oi e M mvn e t S as p nf i h io r ar i er t seD s h e Aa o cm n l te ,dd r e 2Ag r 0l se 1l r i 3a e no d (df “I SD n c ci d r hs u et es di mt il er tl ”i oe )e rr .s sy Dear Sir(s), T 2h 0i 2s 6 ,i s h ato s i inn tf eo r-r m a ly iao ,u a pth pa rt o vth ee d B tho ea r ad l lo of t mD ei nr te c ot fo r 1s , 8o 4f , 0t 0h ,e 0 C 34o m (p Oa nn e y C, r oi rn e i Ets i gm he te yt Fi on ug r h Le al cd s t To hd ia ry ty O Fc ot uo rb )e r fu l1 l2 y, - p na ai md e u sp ae pq pu ei aty r es dh a ir ne ts h o ef RI eN gR i s1 t0 e/ r- oe fa Mc eh mt bo et rhe s /el i rg ei cb ole r de sq u oi ft dy e s ph oa sr ie toh ro il ed se r as s o of n K tM h eS Ru eg ca or r M di l Dl as t L ei , m ii .et .,e d O cw th oo bs ee r 02, 2026, in accordance with the terms of the Scheme. The aforesaid equity shares as allotted shall rank pari passu in all respects with the existing equity shares of the Company. Further, the said allotment also includes allotment of 7,319 (Seven Thousand Three Hundred and Nineteen) fully paid up Equity Shares of the Company arising out of the fractional share entitlements of the eligible e I Bq n ou d ai u rt s dy t r ois feh s ta hr L ee i h Cmo i ol t md ee pdr a s F n r yo af c f t ot i rh o e dn iaD sl pe oEm sne atr lig t oe l fed tm heC en o t sm ap ( ia P d n A fy N r, a cN tt o io . o nM B ar I l. U ePG nMu tir B tv G li 0 en G md M ee n)r t, sS i b inn e g i th n h g e M t mo h an e rg kTa er tu- s atK ne dM e dAS ipp spi tr o rt iis bn uta ten id od n bA oyl f l ti the hd e e Net Sales Proceeds within a period of 90 days from the date of allotment of shares in adherence with the Scheme and the applicable SEBI Master Circular. The Company is in the process of making the necessary applications to the Stock Exchanges for listing and obtaining trading approval for the aforesaid equity shares allotted pursuant to the Scheme. This is for your information. ‘Thanking You. Yours faithfully, For KM Spirits and Allied Industries Limited Gurvinder Singh Monga Company Secretary & Compliance Officer Membership No. A25201