Non applicability of Regulation 32 of the SEBI(LODR) Regulation, 2015 for the 02nd quarter ended 30/09/2026

CIN NO.: L63040WB1986PLC040796 Date: 03rd November, 2026 To, To, Dy. General Manager, The Secretary, Corporate Relationship Department, The Calcutta Stock Exchange Limited BSE Limited, 7, Lyons Range, P. J. Tower, Kolkata – 700 001 Mumbai – 400 001 Sub: Statement on Deviation or Variation for Proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement etc. - Non - applicability of Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Scrip Code: 532444 (BSE) & 15091 (CSE) Dear Sir / Madam, Pursuant to Regulation 32 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 the listed entity shall submit to the stock exchange the following statement(s) on a quarterly basis for public issue, rights issue, preferential issue etc.- (a) Indicating deviations, if any, in the use of proceeds from the objects stated in the offer document or explanatory statement to the notice for the general meeting, as applicable; (b) Indicating category wise variation (capital expenditure, sales and marketing, working capital etc.) between projected utilization of funds made by it in its offer document or explanatory statement to the notice for the general meeting, as applicable and the actual utilization of funds. In view of the aforesaid, I, the undersigned, Mr. Netra Bahadur Ranabhat, Managing Director and Chief Executive Officer of T. Spiritual World Limited hereby certify that Compliances of Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is not applicable to the company, as the company has not issued any share by way of public issue or right issue or preferential issue or qualified institutions placement etc. during the quarter ended on 30th September, 2026. You are requested to take the above information in your records. Thanking you, Yours faithfully, For T. Spiritual World Limited Netra Bahadur Ranabhat Managing Director and CEO DIN: 06716666 Registered Office: Email complianceofficer@tspiritualworld.com 4, Netaji Subhas Road,1st Floor, Website: www.tspiritualworld.com Kolkata—700001 Telephone : 033-22315717