Details of audit observation from Customs Authority is attached.

Registered Office: “THIRUMALAI HOUSE”, Plot No. 101-102, Road No. 29, Sion (East), Mumbai – 400 022, India PHONE: +91 – 22– 43686200 FAX +91 – 22 – 24011699 E- MAIL: thirumalai@thirumalaichemicals.com Website: www.thirumalaichemicals.com (AN ISO 9001, 14001, 50001/ HACCP & FSSC 22000 CERTIFIED COMPANY) CIN: L24100MH1972PLC016149 TCL/SE048/2026-27 October 22, 2026 The National Stock Exchange of India BSE Limited Limited Department of Corporate Services Listing Department Floor 25, Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street Bandra (East) Mumbai 400 001 Mumbai 400 051 Scrip code: 500412 Scrip code: TIRUMALCHM Dear Sir/ Madam, Sub.: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform that the Company has received a communication of audit observation on the shipping bills filed by the Company from Assistant Commissioner, Office of Commissioner of Customs Audit Chennai, Tamil Nadu under Section 99A of Customs Act, 1962 read with Customs Audit Regulations 2018 on October 21, 2026 Based on the audit observations the Communication seeks the Company to pay RoDTEP benefits availed amounting to Rs. 24.52 lakhs along with interest and penalty against the shipping bills towards alleged availment of ineligible RoDTEP benefits on exports made under DFIA (Duty Free Import Authorization) Scheme The Company will be submitting its response to the communication before authority within prescribed timelines. The company firmly believes that the financial implication, if any, that may arise out of this is likely to be very insignificant and will not have any material impact on the financial position of the Company. The details as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated 30th January, 2026 is enclosed as "Annexure - A". Kindly take the above information in your records. For Thirumalai Chemicals Limited Aditya Sharma Company Secretary & Compliance officer Encl: As above Annexure to disclosure under Regulation 30 dated October 22, 2026 Annexure – A Sr.No Name of authority Impact on financial, operation or other activities of the Expected Financial Nature and details of the action(s) Details of the violation(s) Corporation, quantifiable in monetary terms to the extent implications, if any, due to taken, initiated or order(s) passed. committed or alleged to be these demand orders. possible committed Tax Interest Penalty Total 1. Assistant The authority has communicated its Alleged availment of ineligible Rs. 24.52 lakhs To be calculated To be calculated Rs. 24.52 lakhs The Company, prima facie, Commissioner, Office observations on audit of shipping bills RoDTEP benefits on exports believes that the demands are of Commissioner of filed by the Company under Section 99A made under DFIA (Duty Free erroneous and not sustainable Customs Audit of Customs Act, 1962 read with Customs Import Authorization) Scheme since the benefits under Chennai, Tamil Nadu Audit Regulations 2018 towards alleged RoDTEP were auto filled while availment of ineligible RoDTEP benefits filing the shipping bills through on exports made under DFIA (Duty Free the customs portal. The Import Authorization) Scheme Company will be submitting its response before authority within prescribed timelines. The company firmly believes that the financial implication, if any, that may arise out of this is likely to be very insignificant and will not have any material impact on the financial position of the Company.