Disclosure of material issue

7/Govt/SE/2026-27/0065 6 November 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, Department of Corporate Service Plot No. C/1, G Block, Bandra-Kurla Phiroze Jeejeebhoy Towers Complex, Bandra (East), 25th Floor, Dalal Street Mumbai 400 051 Mumbai - 400 001 Trading Symbol: PAKKA Scrip Code: 516030 Subject: Sanction of the Scheme of Amalgamation of Pakka Impact Limited with Pakka Limited by the Hon’ble National Company Law Tribunal, Allahabad Bench, Prayagraj Dear Sir/Madam, Pursuant to Regulation 30 read with paragraph 1 of Para A of Part A of Schedule III and Regulations 30(7) and 30(13) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), and the applicable SEBI circulars, we wish to inform you that the Hon’ble National Company Law Tribunal, Allahabad Bench, Prayagraj ("Tribunal"), has sanctioned the Scheme of Amalgamation of Pakka Impact Limited (formerly known as Yash Skills Limited), a wholly owned subsidiary of Pakka Limited, with Pakka Limited and their respective shareholders and creditors ("Scheme"). The Scheme has been sanctioned under Sections 230 and 232 and other applicable provisions of the Companies Act, 2013, read with the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, vide order dated 3 November 2026 passed in CP (CAA) No. 01/ALD/2026 in CA (CAA) No. 32/ALD/2025 ("Order"). The Order was uploaded on the Tribunal’s website today, 6 November 2026. A copy of the Order is enclosed. The principal terms and directions of the Order are set out below: 1. Appointed Date The Tribunal has fixed 1 April 2026 as the Appointed Date, modifying the proposed Appointed Date of 1 April 2025. The Scheme stands sanctioned subject to this modification, as recorded in paragraphs 18 and 19 of the Order. 2. Effectiveness and statutory filing The Scheme will become operative upon fulfilment of the applicable requirements under the sanctioned Scheme and the Order, including the requisite filing of the certified copy of the Order with the Registrar of Companies, Uttar Pradesh. The effects of the Scheme will relate to the Appointed Date in accordance with the sanctioned Scheme, the Order and Section 232(6) of the Companies Act, 2013. 3. Transfer and vesting Upon the Scheme becoming effective, the property, rights, powers, liabilities and duties of Pakka Impact Limited will transfer to and vest in Pakka Limited in accordance with Pakka Limited, Pakka Nagar, Ayodhya 224135 (U.P.), India Registered Office: 312, Plaza Kalpana Society, 24/147, B-49, +91 78000 18989 | connect@pakka.com Birhana Road, Kanpur, Uttar Pradesh-208001, India www.pakka.com CIN: L24231UP1981PLC005294 the sanctioned Scheme and the Order. Its employees and pending legal proceedings will also stand transferred or continued, as applicable, in accordance with the Order. 4. Share capital and consideration As Pakka Impact Limited is a wholly owned subsidiary of Pakka Limited, no new shares will be issued pursuant to the Scheme. The equity shares of Pakka Impact Limited held by Pakka Limited, directly or through its nominees, will stand cancelled in accordance with the Scheme. Accordingly, no share exchange ratio or cash consideration is applicable, and the Scheme will not alter the issued and paid-up equity share capital or the shareholding pattern of Pakka Limited. 5. Dissolution and other directions The Order provides that, upon delivery of the certified copy to the Registrar of Companies as directed, Pakka Impact Limited shall stand dissolved without winding up. The Order also directs filing of the revised memorandum and articles of association and payment of differential fees, if any, for enhancement of authorised capital after the permissible set-off. Implementation remains subject to the tax, stamp duty and other statutory obligations and directions specified in the Order; the sanction does not grant exemption from such obligations. The Company will undertake the requisite filings within the prescribed period of thirty days, in accordance with Section 232(5) of the Companies Act, 2013, the applicable rules and paragraph 24 of the Order. The effective date and completion of the relevant implementation steps will be intimated to the stock exchanges separately in accordance with Regulation 30(7) of the SEBI Listing Regulations. This disclosure and the enclosed Order will also be made available on the Company’s website at https://www.pakka.com in accordance with Regulation 30(8) of the SEBI Listing Regulations. You are requested to take the above information on record. Thanking you, Yours faithfully, for Pakka Limited Sachin Kumar Srivastava Company Secretary & Head Corporate Finance Encl.: Copy of the NCLT Order dated 3 November 2026. Pakka Limited, Pakka Nagar, Ayodhya 224135 (U.P.), India Registered Office: 312, Plaza Kalpana Society, 24/147, B-49, +91 78000 18989 | connect@pakka.com Birhana Road, Kanpur, Uttar Pradesh-208001, India www.pakka.com CIN: L24231UP1981PLC005294 IN THE NATIONAL COMPANY LAW TRIBUNAL ALLAHABAD BENCH, PRAYAGRAJ CP (CAA) NO. 01/ALD/2026 IN CA (CAA) NO. 32/ALD/2025 (Second Motion) (A Petition filed under the provisions of Sections 230 & 232 and other relevant provisions of the Companies Act, 2013, the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, the National Company Law Tribunal Rules, 2016, and other applicable provisions) IN THE MATTER OF SCHEME OF AMALGAMATION OF: Pakka Impact Limited (formerly known as Yash Skills Limited) CIN: U74110UP2014PLC062982; PAN: AAACY6673L A public limited company incorporated under the Companies Act, 2013 and having its registered office at Flat No. 202, 3A/172, Azad Nagar, Kanpur, Uttar Pradesh – 208 002 ….. Petitioner Company No. 1/Transferor Company WITH Pakka Limited (formerly known as Yash Pakka Limited, and earlier Yash Papers Limited) CIN: L24231UP1981PLC005294; PAN: AAACY0482H A public limited listed company incorporated under the Companies Act, 1956 and having its registered office at 312, Plaza Kalpana Society, 24/147, B-49, Birhana Road, Kanpur Nagar, Uttar Pradesh – 208 001 ….. Petitioner Company No. 2/Transferee Company Order Pronounced On: 03.11.2026 Coram: Shri Praveen Gupta : Member (Judicial) Shri Ashish Verma : Member (Technical) Appearances: Ms. Monica Nanda, PCS : For the Petitioner Companies Sh. Mohd. Akhtar, STA : For the O.L., Allahabad Sh. Amit Mahajan, Sr. S.C. : For the I.T. Department CP (CAA) NO. 01/ALD/2026 IN CA (CAA) NO. 32/ALD/2025 IN THE NATIONAL COMPANY LAW TRIBUNAL ALLAHABAD BENCH, PRAYAGRAJ Page 1 of 23 ORDER 1. The present joint second Motion Company Petition is filed by the Petitioner Companies above named under Sections 230 & 232 of the Companies Act, 2013 read with the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, and other applicable provisions, if any, for sanction of the Scheme of Amalgamation (“Scheme” or “Scheme of Amalgamation”) of Pakka Impact Limited (Transferor Company/Petitioner No. 1) with Pakka Limited (Transferee Company/Petitioner No. 2) attached as Annexure A1 with the petition. 2. The main objects, date of incorporation, authorized and paid-up capital of the Petitioner Companies, rationale of the scheme and required statutory compliances have been discussed in the first motion order dated 09.12.2025. 3. The first motion petition was initially filed by the Applicant Companies vide CA (CAA) No. 32/ALD of 2025, seeking direction of this tribunal to dispense with the requirement of convening a meeting of Equity Shareholders, Secured Creditors and Unsecured Creditors of the Transferor Company and the Transferee Company. Accordingly, this Tribunal vide its order dated 09.12.2025, allowed the above-mentioned prayers by dispensing with the requirement of convening the meetings of Equity Shareholders, Secured Creditors and Unsecured Creditors of the Transferee Company and also by dispensing with the [Showing first 8,000 characters — download PDF for full document]