DISCLOSURE OF NON APPLICABILITY OF REGULATION 23(9) OF SEBI (LODR) REGULATIONS, 2015

Dated: 03.11.2026 The Deputy General Manager, BSE LIMITED Dalal Street, Mumbai– 400001 SUB.: NON-APPLICABILITY OF REGULATIONS 23(9) OF SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 Ref.: Nikki Global Finance Ltd. (Scrip Code- 531272) Dear Sir/Ma’am, Please find enclosed herewith the Disclosure of Non-Applicability under Regulation 23(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year ended on 30th September, 2026. This is for your kind information and record. Thanking you. For NIKKI GLOBAL FINANCE LTD KAUSHAL SAXENA (COMPANY SECRETARY & COMPLIANCE OFFICER) (M. NO. F40123) ENCL.: AS ABOVE Dated: 03.11.2026 The Deputy General Manager, BSE LIMITED Dalal Street, Mumbai– 400001 Ref.: NIKKI GLOBAL FINANCE LTD. (SCRIP CODE- 531272) SUB.: NON-APPLICABILITY OF REGULATIONS 23(9) OF SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 ON DISCLOSURE OF RELATED PARTY TRANSACTIONS Dear Sir/Ma’am, In reference to the aforesaid subject, pursuant to the Guidance Note on disclosure of related party transactions vide BSE Notice No.: 20220425-30, dated: 25.04.2022, for the purpose of disclosure of related party transactions under Regulation 23(9) of the SEBI (LODR) Regulations. We would like to confirm to you that the provisions as specified in Regulation 23(9) shall not apply as the Paid-up Capital of our Company is only Rs. 3,41,97,000/- and Net worth is Rs. 1,51,26,034/- for the Financial Year ended on 31.03.2026. Therefore, we do not fall under the criteria as specified; Regulations 23 shall not apply, in respect of a listed entity having paid-up equity share capital not exceeding rupees ten crore and net worth not exceeding rupees twenty-five crore, as on the last day of the previous financial year. This is for your information and record. Thanking you. For NIKKI GLOBAL FINANCE LTD. KAUSHAL SAXENA (COMPANY SECRETARY & COMPLIANCE OFFICER) (M. NO. F40123)