Statement of deviation(s) or variation(s) under Reg. 32

+91 9898095243 | 079 29708387 www.sigmasolve.in CIN: 72200GJ2010PLC060478 Date: 03rd November, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra-Kurla Complex Phiroze Jeejeebhoy Towers Bandra (E), Mumbai- 400 051, Dalal Streel Mumbai-400 001 Maharashtra, INDIA Maharashtra, INDIA Symbol: SIGMA Scrip Code: 543917 Dear Sir/ Madam, Sub:-Statement of deviation or variation in use of Public Issue (IPO) proceeds (s) (s) for the Quarter and half year ended September 30, 2026. With reference to the above captioned subject, please find enclosed herewith the Statement of deviation(s) or variation(s) pursuant to Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for quarter and half year ended September 30, 2026 which has been duly reviewed by the Audit Committee of the Company at its meeting held 03rd November, 2026. It is to be noted that the Company has taken the approval of Shareholders by Special Resolution passed on September 19, 2022 at 12th Annual General Meeting to vary the objects of IPO of the Company for the unutilized amount, as detailed herein transferring to General Corporate Purpose:- Amount in Lakhs Sr. No. Object of Issue Un-Utilized Amount 1 Public Issue Expenses 31.57 Further there is no variation in the utilized amount of Rs.265.45 Lakhs as reported in previous quarter i.e. June 30, 2026 relating to Investment in Subsidiary, Public Issue Expenses and General Corporate Purpose along with the unutilized amount allocated for the General Corporate Purpose. We hereby request you to take note of the same and update record of the Company accordingly. Thanking you. Yours faithfully, For, Sigma Solve Limited Prakash Ratilal Parikh Managing Director DIN:-03019773 Encl.-A/a 801-803, PV Enclave, ICICI Bank Lane Road Sindhubhavan Road, Ahmedabad - 380054