MONITORING AGENCY REPORT FOR THE QUARTER ENDED 30TH JUNE 2026

REGAL ENTERTAINMENT & CONSULTANTS LIMITED REGAL/SECTT/BSE/26-27 August 03, 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001 Scrip Code: 531033 SUBJECT: MONITORING AGENCY REPORT FOR THE QUARTER ENDED JUNE 30, 2026 Respected Ma’am/Sir, Pursuant to Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Regulation 82(4) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, we are enclosing herewith a Monitoring Agency Report issued by Acuité Ratings and Research Limited appointed to monitor the utilization of proceeds raised through the Rights issue for the quarter ended June 30, 2026. Further, we confirm that there has been no deviation in the utilization of proceeds of Rights Issue from the Objects as stated in the Letter of Offer dated March 23, 2026. The same is also available on the website of the Company at https://www.regal- consultants.com/ . Kindly take the above on record and oblige. Thanking You, FOR REGAL ENTERTAINMENT AND CONSULTANTS LIMITED VINEET KHARKWAL COMPANY SECRETARY & COMPLIANCE OFFICER Encl: A/a CIN: L65923MH1992PLC064689 Regd. Office: 419D Fourth Floor Horniman Circle Chambers (Podar Chambers) Syed Abdullah Brelvi Marg, Fort Mumbai, Maharashtra 400001 India Ph: 9768132022 Email id: compliance.regal@gmail.com , Website: www.regal-consultants.com Report of the Monitoring Agency (MA) Na me of the issuer : Regal Entertainment and Consultants Limited For quarter ended : Q1 FY2026-27 Name of the Monitoring Agency : Acuité Ratings and Research Limited (a) Deviation from the objects : No deviation is observed. (b) Range of Deviation : Not applicable. (c) Any other material fact to be highlighted : None. Declaration: We declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit-related analyses. We confirm that there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity. We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title “Comments of the Board of Directors”, that shall be captured by the Issuer’s Management / Audit Committee of the Board of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewed by the MA, and the MA takes no responsibility for such comments of the issuer’s Management/Board. Signature: Vikas Mishra Deputy Vice President - Process Excellence Report Date: August 3, 2026 1 . Issuer Details: Na me of the issuer : Regal Entertainment and Consultants Limited Name of the promoter : Mr. Shreyash Vinodkumar Chaturvedi Industry/sector to which it belongs : Non-Banking Financial Company (NBFC) / Financial Services 2. Issue Details: Iss ue Period : April 07, 2026, to April 20, 2026 Type of issue : Rights Issue Type of specified securities : Equity Shares IPO Grading, if any : Not applicable Issue size (INR Crs.) : 8.17 Report Date: August 3, 2026 3. Details of the arrangement made to ensure the monitoring of issue proceeds Source of Reply from the information/ certifications Comments the Board of Particulars Comments of the Monitoring Agency issuer considered by Monitoring Directors Agency for preparation of report Acuité has observed that while the utilization of the Proceeds from the Rights Issue remains aligned with the objectives 1. Whether all utilization is as per the stated in the Letter of Offer, the utilization Yes No Comments disclosures in the Offer Document? has exceeded the amount originally proposed for one of the objects. Please refer the comments given in Heading 4. ii. Progress in the object(s). 2. Whether shareholder approval has been obtained in case of material deviations from Not applicable Material deviation is not observed. Not Applicable expenditures disclosed in the Offer Document? 3. Whether the means of finance for the No No change is observed. No Comments disclosed objects of the issue has changed? As per the documents provided 4. Is there any major deviation observed by the issuer including; Letter of The issuer had not appointed any other No No comments over the earlier monitoring agency reports? Offer, Bank Statements, Statutory Monitoring Agency earlier. Auditors Certificate, etc. 5. Whether all Government/statutory No Government / Statutory approval is approvals related to the object(s) have Not applicable Not Applicable required for objects. been obtained? 6. Whether all arrangements pertaining to No arrangement pertaining to technical technical assistance/collaboration are in Not applicable assistance/collaboration is required with Not Applicable operation? reference to the object. 7. Are there any favorable events improving No favorable event is observed that may Not applicable Not Applicable the viability of these object(s)? improve the viability of these objects. 8. Are there any unfavorable events No unfavorable event is observed Not applicable Not Applicable affecting the viability of the object(s)? affecting the viability of these objects. 9. Is there any other relevant information No relevant information is evident that that may materially affect the decision No may materially affect the decision No Comments making of the investors? making of the investors. Report Date: August 3, 2026 4. Details of object(s) to be monitored: i. Cost of object(s) Original Source of information / Comments of the Board of Directors cost (as per Comments of Sr. Item certifications considered by Revised Cost the Offer the Monitoring No. Head Monitoring Agency for [INR Crs.] Reason of Proposed Document) Agency Particulars of firm preparation of report Cost financing [INR Crs.] arrangement revision option To augment our capital base and attain the No change is 1 minimum Net Owned Fund 6.512 - As per the documents observed. (“NOF”) requirements as provided by the issuer mandated by RBI Not applicable – no revision in the cost for any including; Letter of Offer, object of the issue Bank Statements, Statutory No change is 2 General Corporate Purpose 1.249 - Auditors Certificate, etc. observed. No change is 3 Issue Expenses 0.411 - observed. Total 8.172 - Report Date: August 3, 2026 ii. Progress in the object(s) – Source of Amount utilized Comments of the Issuer’s Board of information [INR Crs.] Directors / certifications Amount as Total considered by proposed Amount NS or. . Item Heads the Monitoring in the Offer raised beA gis n a nt in g During eA nt dth oe f u an mut oili uze ntd MC oo n [Showing first 8,000 characters — download PDF for full document]