Incorporation of the Subsidiary. ( detailed letter is attached )

Dhruv Consultancy Services Ltd has incorporated a new subsidiary, VERUL DRIVEHUB PRIVATE LIMITED, by subscribing to 55% of its share capital. This subsidiary is established to undertake the Development, Operation, and Maintenance of Wayside Amenities on National Highways in Maharashtra for a 15-year lease period, pursuant to a Letter of Award previously received from National Highway Logistics Management Limited. This strategic move aligns with the company's objective to expand and diversify its business portfolio within the infrastructure sector.