General Updates

VIJI FINANCE LIMITED CIN: L65192MP1994PLC008715 Registered Office: 11/2, Usha Ganj, Jaora Compound, Indore (M.P.)-452001 Tel. 0731-4246092, Email id- info@vijifinance.com, Website-www.vijifinance.com Date: 20th June, 2026 To, T o , The Secretary, The Secretary, Corporate Relationship Department, National Stock Exchange of India BSE Limited Limited Phiroze Jeejeebhoy Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex Mumbai-400001 Mumbai-400001 The Secretary, Calcutta Stock Exchange Limited 4, Lyons Range, Dalhousie, Murgighata, B B D Bagh, Kolkata, West Bengal 700001 Subject: Submission of Certificate from Statutory Auditor in terms of Regulation 169(5) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”) Reference: Viji Finance Limited (BSE SCRIP CODE: 537820; CSE SCRIP CODE: 032181; NSE SYMBOL: VIJIFIN, ISIN: INE159N01027) Dear Sir/Madam, Pursuant to Regulation 169(5) of the SEBI (ICDR) Regulations, please find enclosed herewith a certificate issued by Dharmendra K Agrawal & Company, Chartered Accountants, Statutory Auditors of the Company, certifying that the Company is in compliance with Regulation 169(4) of ICDR Regulations and the relevant documents thereof are maintained by the issuer as on the date of the certificate. This is for your information and record. Thanking You, Yours Faithfully, FOR, VIJI FINANCE LIMITED VIJAY KOTHARI CHAIRMAN AND MANAGING DIRECTOR (DIN: 00172878) Dharmendra K. Agarwal & Co. (Chartered Accountants) HO: 693, Gokul Vihar, Opp. Gokul Apartment, City Center,_G wali~r~74011 (M.P.) Ph.: 0751-4921992, 2970992, Mobile : 9893028992, email : dk_lCaJ@yahoo.com Independent Auditor's Certificate on the receipt of 25% money by VIJI FINANCE LIMITED in connection with the issue of Warrants Convertible into equivalent number of equity shares on preferential basis. We, DHARMENDRA KAGRAWAL & CO., Chartered Accountants, Statutory Auditors ofVIJI FINANCE LIMITED (the "Company") issue this certificate in accordance with the requirements of Regulation 169(5) of Chapter V of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 ("SEBI ICDR Regulations") and is issued for onward submission to the BSE Limited ("BSE"), National Stock Exchange of India Limited ("NSE") and The Calcutta Stock Exchange Limited ("CSE") in connection with receipt of 25% of the issue price per Warrant Convertible into equivalent number of equity shares on preferential basis as upfront payment ("Warrant Subscription Price") for issue of 8,85,00,000 Warrants Convertible into equivalent number of equity Shares on preferential basis of face value of Re. 1/- each at an issue price of Rs. 2.80/ (including premium of Rs. 1.80/-) each by the Company to the Non promoters/other persons. The accompanying statement of funds received contains details of receipt of consideration against allotment of specified securities as required by sub para ( 4) of para 169 of Part VI of Chapter V of the SEBI ICDR Regulations in respect of the preferential issue ("Statement-A"), which we have initialed for identification purposes only. Management's Responsibility for the Statement: The preparation of the accompanying Slatement and compliance with the terms and conditions contained in the SEBJ JCDR Regulations therein is the responsibility of the management of the Company including the preparation and maintenance of all accounting and other relevant supporting records and documents. This responsibility includes the design, implementation and maintenance of internal control relevant to the compliance with the terms and conditions contained in the SEBI ICDR Regulations specified therein and making estimates that are reasonable in the circumstances. The Management is also responsible for ensuring: 1264, Sector - 16, Old Fandabad (Haryana) B.O. . D-14, Sagar Enclave, Kolar Road. Bhopal Dharmendra K. Agarwal & Co. (Chartered Accountants) HO· 693, Gokul Vihar. Opp. Gokul Apartment, City Center, Gwaliol'-474011 (M.P.) Ph.: 0751-4921992, 2970992, Mobile: 9893028992, email : dk_lcai@yahoo.com (i) That the Company provides all relevant information to the BSE, NSE and CSE; (ii) The consideration for allotment of Warrants Convertible into equivalent number of equity Shares on preferential basis is received from respective allottee's bank account and there is no circulation of funds or mere passing of book entries in this regard; (iii) In case of joint holders, the consideration of Warrants Convertible into equivalent number of equity Shares on preferential basis is received from the bank account of the person whose name appears first in the application; (iv) Maintenance of relevant records in relation to point (ii) and (iii) above; (v) Compliance with the requirements of the SEBI ICDR Regulations. Further, pursuant to the approval granted by the members at the Extra-Ordinary General Meeting held on 23rd April 2026 for the proposed preferential issue of 12,75,00,000 converlihle warrants aggregating to Rs. 35,70,00,000/-, it has been represented to us that three proposed investors, namely Vicky R. Jhaveri HUF, Rajesh Nanubhai Jhaveri HUF and Mrs. Harsha Rajesh Jhaveri, who were collectively proposed to subscribe to 3,90,00,000 warrants, did not participate in the issue. Consequently, the size of the preferential issue was revised from Rs. 35,70,00,000/ comprising 12,75,00,000 convertible warrants to Rs. 24,78,00,000/-comprising 8,85,00,000 convertible warrants. Auditor's responsibility: Pursuant to the requirements of sub para (5) of para 169 of Part VI of chapter V of the ICDR Regulations, it is our responsibility to provide limited assurance as to whether the details provided in the Statement A is in accordance with by sub para ( 4) of para 169 of Part VI of Chapter V of the SEBI ICDR Regulations and the relevant documents thereof are maintained by the Company as on the date of issue of the certificate. Our scope of work did not include verification of compliance with other requirements of the SEBI ICDR Regulations, other circulars, notifications, etc. as issued by relevant regulatory authorities from time to time, and any other laws and regulations applicable to the Company. Further, our scope of work did not involve performing audit tests for the purpose of expressing an opinion on the fairness or accuracy of any of the financial information or financial statements of the Company taken as a whole. B.0.: D-14. Sagar Enclave, Kolar Road, Bhopal 1264 Sector -16, Old Fandabad (Haryana) Dharmendra K. Agarwal & Co. (Chartered Accountants) HO: 693, Gol<ul Vihar, Opp. Gol<ul Apartment, City Center, Gwalior-474011 (M.P.) Ph.: 0751-4921992, 2970992, Mobile : 9893028992, email : dk_ icai@yahoO.com A limited assurance. engagement includes performing procedures to obtain sufficient appropriate evidence on the applicable criteria mentioned in the above paragraph. The procedures performed vary in nature, timing and extent from, and are less extent than for, a reasonable assurance. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance engagement. Accordingly, we have performed the following procedures in relation to the Statement: a) Obtained and read the certified true copy of the resolution passed for allotment of 8,85,00,000 Warrants Convertible into equivalent number of equity Shares (Rs. 24,78,00,000 only) at the meeting of the Preferential Issue Committee of Board of Directors of the Company on Tuesday, 16th June, 2026. b) Obtained list ofallottees together with 25% upfront amount received from each applicant from the management. c) With respect to 25% money received by the Company for allotment of Warrants Convertible into equivalent number of equity Shares, obtained bank statement of the Company till date i.e. Tuesday, 16th June, 20 [Showing first 8,000 characters — download PDF for full document]