Outcome of Board Meeting

DIGJAM LIMITED FINE SUITINGS FROM A FINQUESf Group Company DIGJAM website: w,'V\v.digjam.co.in E-mail :cosec@digjam.co.in it's who you are CIN:L17123TZ2015PLCO36291 Date: October 21, 2026 To, To, The Bombay Stock Exchange Limited National Stock Exchange of India Ltd. Address: Phiroze Jeejeebhoy Address: ‘Exchange Plaza’, C/1, Block G, Towers, 25th Floor, Bandra-Kurla Complex, Dalai Street, Fort, Bandra (E), Mumbai 400051 Mumbai – 400001 Symbol “DIGJAMLMTD” Code No. 539979 Subject: Outcome of Board Meeting of the Company held today i.e., October 21,2026 Reference: Disclosure pursuant to Regulation 30 of the Securities Exchange and Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015. Dear Sir/Madam, This is to inform you that pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular number HO/49/14/14(7)2025- CFD-POD2/I/3762/2026 dated January 30, 2026; the Board of Directors, at its meeting held today i.e. on October 21, 2026, through video conferencing deemed to be held at Registered office of the Company situated at Door No. 508/A/6, GVG Nagar, Pushapathur, Swaminathapuram, Palani Taluk, Dindigul District, Saminathapuram, Dindigul, Palani, Tamil Nadu, India, 642113, considered and approved the following: a) Considered and approved the change of Registrar and Share Transfer Agent of the Company from MCS Share Transfer Agent Limited to MUFG Intime India Private Limited (“MUFG Intime”). Annexure A b) Considered & approved the Un-audited Financial Results for the quarter and half year ended September 30, 2026, along with Limited Review Report pursuant to Regulation 33 of the Securities Exchange and Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Annexure B The Board Meeting commenced at 05:15 P.M. and concluded at 05:38 P.M. For, Digjam Limited Hardik Bharat Patel Whole-time Director DIN: 00590663 Encl. a/a Registered Office; Corporate Office; Warehouse; Door 'fo. 508/A /6, GVG Nagar, 602, Boston House, 1st Floor.Building No.J-13/ Pushapathur, Swaminathapuram, 6th Floor,Suren Road, Gala no.06 to 10, Pala111 Taluk, Dindigul District, Andheri (E),Mumbai, Shree Arihant complex, Saminathapuram, Dindigul, Palani, Maharashtra-400093, Reti bunder Road,Kopar, T::imil N::icl11, lncli::i, 64211 ~ TP.l.: +Ql (022) 4000 2600 Rhiw::incli-421 ~02 DIGJAM LIMITED FINE SUITINGS FROM A FINQUESf Group Company DIGJAM website: w,'V\v.digjam.co.in E-mail :cosec@digjam.co.in it's who you are CIN:L17123TZ2015PLCO36291 Annexure A Disclosure of information pursuant to the Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the Securities and Exchange Board of India (SEBI) Master Circular, bearing reference number HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026 Sr. No. Particulars Details 1. Reason for The change of Registrar and Share Transfer Agent from MCS Share appointment or Transfer Agent Limited to MUFG Intime India Private Limited has been discontinuation undertaken considering the evolving operational requirements of the Company and with a view to leveraging enhanced technological capabilities, service infrastructure and investor servicing mechanisms offered by the new Registrar and Share Transfer Agent. The change is intended to facilitate more efficient administration of the Company’s share registry, investor-related services and other RTA activities. 2. Date on which Shall be informed in due course. above would become effective Registered Office; Corporate Office; Warehouse; Door 'fo. 508/A /6, GVG Nagar, 602, Boston House, 1st Floor.Building No.J-13/ Pushapathur, Swaminathapuram, 6th Floor,Suren Road, Gala no.06 to 10, Pala111 Taluk, Dindigul District, Andheri (E),Mumbai, Shree Arihant complex, Saminathapuram, Dindigul, Palani, Maharashtra-400093, Reti bunder Road,Kopar, T::imil N::icl11, lncli::i, 64211 ~ TP.l.: +Ql (022) 4000 2600 Rhiw::incli-421 ~02 NAYAN PARIKH & CO. (REGISTERED) CHARTERED ACCOUNTANTS OFFICE NO. 9, 2•• FLOOR. JAIN CHAMBERS, 577, _s.v. ROAD, SANDRA (WEST), MUMBAI 400050, INDIA. PHONE : (91-22) 2640 0358, 2640 0359 Independent Auditor's Limited Review Report on the unaudited financial results for the quarter and half year ended on September 30, 2026 of Digjam Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors, Digjam Limited. 1. We have reviewed the accompanying statement of unaudited financial results ("the Statement") of Digjam Limited ("the Company") for the quarter and half year ended September 30, 2026, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the company's management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants oflndia. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required NAYAN PARIKH & CO. to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Material Uncertainty Related to Going Concern We draw attention to Note 4 of the accompanying financial results, which indicates that, as at September 30, 2026, the Company's current liabilities exceeded its current assets by Rs. 1,971.80 lakhs. Further, operations at the Company's sole manufacturing facility located at Jamnagar have been discontinued effective March 31, 2025, and the related assets have been classified as "Non-current assets held for sale" under Ind AS 105, with a carrying value of Rs. 5,318.53 lakhs. These events and conditions indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. However, as disclosed in the said note, the financial results have been prepared on a going concern basis based on management's plans, which include the realisation of non core assets, cost optimization, strategic restructuring to support future business viability and a proposed scheme of arrangement. Our conclusion is not modified in respect of this matter. For Nayan Parikh & Co. Chartered Accountants Firm Registration No. 10702 [Showing first 8,000 characters — download PDF for full document]