We hereby submit that pursuant to Regulation 15(2) of SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and clause (b) to (i) of Sub Regulation (2) of Regulation 46 and Para C, D and E of Schedule V, shall not apply to the Company since, the Paid-up Equity Share Capital and Net Worth as on 31st March, 2026 is less than Rs. 10 Crore and Rs. ....

iSERA LIFESCIENCES LIMITED iSERA (Formerly known os Covidh Technologies Limited) (CIN: L72200PN1993PLC252720 Date: 04.11.2026 The Listing Department, BSE Limited, 25™ Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai, Maharashtra-400001 REF: iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) (Scrip Code: 534920) | Symbol: Covidh) : Non-Applic: Requirements) Regulations, 2015 for the half year ended 30t September, 2026 Dear Sir/Madam, We would like to inform you that pursuant to Regulation 15(2) of SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and clause (b) to () of Sub Regulation (2) of Regulation 46 and Para C, D and E of Schedule V, shall not apply to the Company since, the Paid-up Equity Share Capital and Net Worth as on 31st March, 2026 is less than Rs. 10 Crore and Rs. 25 Crore respectively, Accordingly the Company falls under the exemption criteria provided and is not required to comply with Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is for your kind information and record. Thanking you, Yours Faithfully, For and on Behalf of Board of Directors FogiRERA LifesisaieE TS “pighve - Jayshréeifig lgfl‘étory/ Director Managing Directo! DIN: 10017258 CTSW No. 11,55d hu l:'mCh awh. ologles com Tower, Pha: W offce o AL 1207000 m;::ufwh!l"‘“‘“" i Tel: 491329012053 ©