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

November 06, 2026 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra (East), Dalal Street, Mumbai – 400 001 Mumbai 400 051 Scrip Code: 543597 Scrip Code - VOEPL Dear Sir/Ma’am, Subject: Statement of Deviation or Variation in utilization of funds raised under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 for the Quarter ended September 30, 2026. Pursuant to Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, please find enclosed herewith the Statement of Deviation or variation in utilization of funds raised through preferential allotment by the Company, for the quarter ended September 30, 2026, reviewed by the Audit Committee at its meeting held on November 06, 2026. The statement of deviation confirms that there is no deviation or variation in the utilization of these proceeds. You are requested to take the same on your records. Thanking You, Yours Faithfully For Virtuoso Optoelectronics Limited Prasad Zinjurde Company Secretary and Compliance Officer M No. A54800 STATEMENT OF DEVIATION OR VARIATION IN UTILIZATION OF FUNDS RAISED Name of listed entity Virtuoso Optoelectronic Limited Mode of Fund Raising Preferential Issue Date of Raising Funds July 21, 2026 Amount Raised Rs. 25 Cr. Report filed for quarter ended September 30, 2026 Monitoring Agency Applicable Monitoring Agency Name, if applicable Infomerics Valuation and Rating Ltd, Is there a Deviation/Variation in use of funds raised No If yes, whether the same is pursuant to change in terms of a contract or Not Applicable objects, which was approved by the Unit holders If Yes, Date of Unit holders Approval Not Applicable Explanation for the Deviation/Variation Not Applicable Comments of the Audit Committee after review Not Applicable Comments of the auditors, if any Not Applicable Set forth below are objects for which funds have been raised in the preferential issue and details of deviation, if any, in the following table: Original Object Modified Amount received Modified Funds Amount of Deviation / Pending Remarks if Object, if in the Quarter Allocation, if Utilized Variation for Quarter Utilization any any July – Sep 2026 any (₹in Crore) according to (₹in (₹in Crore) applicable object Crore) Acquisition of fixed assets - 14.24 - 14.24 - - - building - 10 Cr., plant and machinery - 18 Cr. Long-term working capital - 10.76 - 10.76 - - - General Corporate Purpose - - - - - - - Total - 25.00 - 25.00 - - - Deviation in the objects or purposes for which the funds have been raised mean - a) Deviation in the amount of funds actually utilized as against what was originally disclosed or b) Change in terms of a contract referred to in the fund-raising document i.e. prospectus, letter of offer. etc. STATEMENT OF DEVIATION OR VARIATION IN UTILIZATION OF FUNDS RAISED Name of listed entity Virtuoso Optoelectronic Limited Mode of Fund Raising Preferential Issue Date of Raising Funds August 13, 2026 Amount Raised Rs. 66.25 Cr. Report filed for quarter ended September 30, 2026 Monitoring Agency Not applicable Monitoring Agency Name, if applicable Not applicable Is there a Deviation/Variation in use of funds raised No If yes, whether the same is pursuant to change in terms of a contract or Not Applicable objects, which was approved by the Unit holders If Yes, Date of Unit holders Approval Not Applicable Explanation for the Deviation/Variation Not Applicable Comments of the Audit Committee after review Not Applicable Comments of the auditors, if any Not Applicable Set forth below are objects for which funds have been raised in the preferential issue and details of deviation, if any, in the following table: Original Object Modified Amount received Modified Funds Amount of Deviation / Pending Remarks if Object, if in the Quarter Allocation, if Utilized Variation for Quarter Utilization any any July – Sep 2026 any (₹in Crore) according to (₹in (₹in Crore) applicable object Crore) Working Capital - Rs. 29.60 Cr. - 29.60 - 29.60 - - - (12 months) Capital Expenditure Rs. 15.50 cr. (Building - Rs 5 Cr. Plant and - 15.50 - 15.50 - - - Machinery - Rs. 10.50 Cr.) (3 months) General Corporate Purpose - Rs - 21.15 - 21.15 - - - 21.15 Cr. (12 months) Total - 66.25 - 66.25 - - - Deviation in the objects or purposes for which the funds have been raised mean – a. Deviation in the amount of funds actually utilized as against what was originally disclosed or b. Change in terms of a contract referred to in the fund-raising document i.e. prospectus, letter of offer. etc.