Revised outcome as per the requirement

Shivom Investment & Consultancy Ltd, currently undergoing Corporate Insolvency Resolution Process (CIRP), announced the approval of its Audited Financial Statements for the fourth quarter and financial year ended March 31, 2024, by its Board of Directors. These financial results were backlogged and the auditor's report accompanying them includes a modified opinion. This filing is a revised outcome from a board meeting originally held on June 12, 2026, aiming to regularize corporate compliances.