Intimation under Regulation 30 of SEBI (LODR) Regulations, 2025

w ° | The Factory: T: +91 88975 23242 Bogole Village | Bogole Mandal i I / 4 Vl_Iatgrbase S.PSR. Nellore | Andhra Pradesh e .waterba.seindia. FEEDING GROWTH Limited 524142 | India October 24, 2026 The Manager, Listing Department, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001 Ref: Scrip Code: 523660 / WATERBASE Dear Sir/Madam, Sub: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements| Regulations 2015. Pursuant to Regulation 30 read with Part A of Schedule IIl of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015 ("Listing Regulations"), read with clause 20 of Para A of Part A of Listing Regulations, we hereby submit the disclosure regarding the orders passed by Deputy Commissioner (ST), Nellore - State Taxes Department in Annexure A. The relevant details as per the requirements of Regulation 30 of Listing Regulations read with SEBI circular no SEBI/HO/CFD/CFD-PoD-1/CIR/2023/123 dated July 13, 2023 are given in the enclosed Annexure. For The Waterbase Limited R Sureshkumar Company Secretary Encl: a/a Registered Off/ iFacctorey: Ananthapuram Village | T.P. Gudur Mandal | Nellore | Andhra Pradesh | 524 344 T: +91 91000 18037 | 91000 18038 Corporate Office: Thapar House | 37 Montieth Road | Egmore | Chennai | 600 008 | India. g T: +9144 4566 1700 | E: info@waterbaseindiacom | CIN: LO5005AP1987PLCO18436 QF te The Corporate Office: T: +9144 4566 Waterbase Thapar House | 37 Montieth www.waterbaseindia.com | Limited Egmore Chennai | 600C ANNEXURE A Disclosure pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/CIR/2023/123 dated July 13 2023. S. Particulars Details 1 Name of Authority Deputy Commissioner (ST) , Nellore— Department of State Taxes. 2 Nature and details of the | Intimation of tax ascertained as being payable under Section 73 of the action(s) taken, or order(s) | APGST, CGST AND IGST Acts, 2017. passed 3 Date of receipt of direction | The Notice came to our knowledge on 24.10.2026 or order, including any ad- interim or interim orders, or any other communication from the authority 4 Details of the | Demand of tax under section 73 of APGST, CGST AND IGST Acts, 2017 on violation(s)/contravention(s) | the grounds of re-classification of certain products For FY 2022-23, the committed or alleged to be | order imposes a tax liability of Rs. 1,63,04,472/-, along with an applicable committed interest of Rs. 1,02,83,878/- and a penalty of Rs. 16,30,447/- . For FY 2023-24, the order demands a tax liability of Rs. 1,36,41,562/-, along with an applicable interest of Rs. 61,28,611/- and a penalty of Rs. 13,64,156/- on the same grounds. 5 Impact on financial, | There is no material impact on financial, no impact on operation or other operation or other activities activities of the Company due to the intimation of tax payable. These of the listed entity, Orders are currently appealable & we will file the appeal before the quantifiable in monetary respective Authorities. terms to the extent possible Registered Office / Factory: Ananthapuram Village | TF T: +91