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

Date: October 14, 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 read with Para B of Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir / Madam, In continuation of our earlier disclosure dated February 10, 2026 made pursuant to Regulation 30 read with Para B 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 a further notice from the Director of Industries, Bihar, Patna, Department of Industries (Bihar State Investment Promotion Board Secretariat, Bihar, Patna) regarding ‘Clarification for making an incorrect claim for SGST reimbursement.’ (“Present Notice”) The requisite disclosure, pursuant to Regulation 30 read with Para B of Part A of Schedule III of the SEBI Listing Regulations, 2015 and as per the 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 Company is in the process of examining the notice and shall take appropriate legal steps, including filing replies / appeals, as may be advised. The above is being disclosed in compliance with the applicable regulatory requirements. 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 B of Part A of Schedule III Sl No. Particulars Details 1 The details of any change in the The Company had claimed/received subsidy as reimbursement of status and / or any development in Goods and Services Tax (SGST reimbursement) under the Bihar relation to such proceedings Industrial Promotion Policy, 2016 / 2011 (“State Government Policy”) for the period from April 2019 to December 2024 in respect of sales of products within the State of Bihar. Earlier, in February 2026, the Company had received a Notice from Office of the Joint Commissioner of State Tax, Kishanganj Circle, Kishanganj demanding to recover an amount of Rs 14,90,02,928.69/- from the Company (“Earlier Notice”). Now, pursuant to the Present Notice received by the Company, an additional amount of ₹ 1,66,00,296.31/- is recoverable, over and above the amount stated as under the Earlier Notice, resulting in aggregate excess claim/reimbursement of ₹16,56,03,225/- for the period from April 2019 to December 2024. The Company has been directed to deposit the above-mentioned amount and submit a clarification/explanation as to why the said amount should not be recovered along with interest at the rate of 18% per annum. Based on the current assessment, in terms of the agreement entered into with certain distributors from time to time, an aggregate of Rs. 114.81 Millions is recovered / expected to be recovered from the concerned distributors, due to breach of clause of the agreement for utilizing the SGST credits to discharge IGST liabilities. 2 In the case of litigation against key Not Applicable management personnel or its promoter or ultimate person in control, regularly provide details of any change in the status and / or any development in relation to such proceedings; 3 In the event of settlement of the Not Applicable proceedings, details of such settlement including - terms of the settlement, compensation/penalty paid (if any) and impact of such settlement on the financial position of the listed entity. For Regaal Resources Limited Tinku Kumar Gupta Company Secretary & Compliance Officer