Revised scrutinizer report and voting results pursuant to court order of Ld. Civil Judge Senior Division, 1st Court, Alipore in Title Suit No. 715 of 2026.

Sarooahs H P BAROOAH GROUP B & A Limited Corporate Office : 113 Park Street, 9th Floor, Kolkata - 700 016 Phone : (033) 2229 - 5098, 2217- 6815 E-mail : contact@barooahs.in, Website : www.barooahs.com B&A/KOL /SEC. /282 CIN : L01132AS1915PLC000200 August 4, 2026 The General Manager Department of Corporate Affairs Bombay Stock Exchange Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai—400001 Dear Sir, Scrip Code No. 508136 Sub: Submission of the Revised Scrutiniser’s report on the Voting Results of the Annual General Meeting of the Company held on July 30, 2026. With reference to the voting process and voting results, which concluded on July 30, 2026, the Company had submitted the voting results along with Scrutiniser’s Report to the Bombay Stock Exchange on July 31, 2026. This is to inform you that in the voting process, which concluded on July 30, 2026, due to misinterpretation of the order of injunction dated May 19, 2026 as extended on June 19, 2026 that the Company had inadvertently shown the voting in respect of a chunk of the Schedule Shares being 3,16,200 equity shares of the Company shown in the name of Sharmila Vijay Shetty. This Schedule Shares have been set out in plaint filed in T.S No.715 of 2026 before the Ld. 1t Civil Judge (Senior Division), Alipore. . However, the Company has subsequently aiken Tegal opinion and based on the same, a Revised Scrutiniser’s Report is now being submitted to revise the voting result which was inadvertently not correctly reflected in the Scrutiniser’s Report dated July 31, 2026. We have thus excluded the votes casted in respect of the said 3,16,200 shares in the Revised Report of the Scrutiniser which is enclosed herewith, in view of the order referred to above passed in Title Suit No.715 of 2026 (Amerx Marketing Pvt. Ltd. v. Sharmila Vijay Shetty & Ors.). Please thus find attached a Revised Scrutiniser’s Report dated 4'" August,2026 prepared Regd. Office : Vill : Gariahabi Grant, Charingia, Mouza-Khangia, Dist : Jorhat, Assam - 785 006 Gardens : © GATOONGA @ SANGSUA ® SALKATHONI © MOKRUNG ® MOHEEMA ® KUHUM ® NEW SAMAGURI @ SAMAGURI ® BARASALI Continuation Sheet Sarooahs H P BAROOAH GROUP by the Scrutiniser Mr. Tarun Chatterjee, Advocate reflecting the updated voting details. This intimation has also been uploaded on the Company’s website. Kindly take the Revised Report on record and inform all the concerned parties accordingly. Yours Faithfully, Binita Pandey Company Secretary & Compliance Officer B & A Limited ACS 41594 Enc. As above. Office : “ABHISHEK POINT” (4th Floor) Tarun Chatterjee 152, S. P. Mukherjee Road, Kolkata - 700026 M. Com, LLB, ACS Phone : (033) 4060 5149 / 6459 7983 Mobile : 9433239319 / 9007429681 Advocate E-mail : tchatterjeeassociates@gmail.com Calcutta High Court tcacorpadv@gmail.com REVISED CONSOLIDATED SCRUTINIZER’S REPORT [Pursuant to Sections 108 of the Companies Act, 2013 read with Rules 20 and 21(1) of the Companies (Management and Administration) Rules, 2014] The Chairman of the 112" Annual General Meeting of B & A Limited (CIN: L01132AS81915PLC000200) Registered Office: Gariahabi Grant, Charingia, Jorhat- 785006, Assam Sir, 1. I, Tarun Chatterjee, Advocate, has been appointed as a Scrutinizer by the Board of Directors of, B & A Limited, (hereinafter referred as “the Company”) at its meeting held on 26" May 2026, to scrutinize the remote e-voting and voting by ballot at the venue of the Annual General Meeting (AGM) of the Company in a fair and transparent manner as per the provisions of Section 108 of the Companies Act, 2013 read with Rules 20 and 21 of the Companies (Management and Administration) Rules, 2014 as amended by the Companies (Management and Administration) Rules, 2015 and Secretarial Standards on General Meeting, on the resolutions contained in the notice dated 26" May 2026 calling the AGM of the members of the Company to be held on Thursday, 30" July 2026 at 10:00 AMCST), at the Auditorium of Kaziranga Golf Club Resort, Sangsua Tea Estate, P.O. Gatoonga, District Jorhat — 785616, Assam, and to give the Scrutinizer’s Report to the Chairman of the Meeting. 2. After the declaration of vote by ballot by the Chairman of the meeting, the ballot box kept for voting was locked in the presence of the members present with due identification mark placed by 3. The locked ballot box was subsequently opened in the presence of following two witnesses not in the employment of the Company: a.Mr. Bikash Das b.Ms. Debjani Sen 4. The ballots were diligently scrutinized. The ballots were reconciled with the records maintained by the Registrar and Share Transfer Agent of the Company and the authorizations / proxies lodged with the Company. Page 1 of 7 The Company had also provided remote e-voting facility for its members as per the provisions of Section 108 of the Companies Act, 2013 read with Rule 20 of the Companies (Management and Administration) Rules, 2014 which remained open from Monday, 27" July 2026 at 10:00 AM (IST) and ended on Wednesday, 29" July 2026 at 5:00 PM (IST). The votes cast were unblocked on 30" July 2026 at 10:58 AM, in the presence of two witnesses, viz., Mr. Bikash Das and Ms. Debjani Sen who are not in the employment of the Company. The Management of the Company is responsible for ensuring the compliance with the requirements of the Companies Act, 2013 and Rules thereto relating to e-voting and voting by ballot at the AGM on the resolutions contained in the Notice dated 26" May 2026 of the AGM of the members of the Company. My responsibility as a Scrutinizer of remote e-voting and voting by ballot is limited to prepare and submit the Scrutinizer's report of the votes casted "in favour" or "against" the resolutions by the members of the Company, as required under the Act. Further to my report dated 31-07-2026, the Company by email has sent me the Order dated 19-05-2026 and 19-06-2026 of the Id. Civil Judge Senior Division, 1** Court, Alipore, South 24 Parganas in Title Suit No.715 of 2026 (Amerx Marketing Pvt. Ltd. v. Sharmila Vijay Shetty & Ors.) which restrained the voting rights of respondent no.1 (Sharmila Vijay Shetty) in respect of share held by her and declared in Form C dated 14-11-2025 and advised me to revise the report dated 31-07-2026 in terms of the order dated 19-05-2026 and 19-06-2026 of the ld. Civil Judge Senior Division . Accordingly, I have revised the Scrutinizer Report dated 31-07-2026 and issued this revised report dated 04-08-2026. Based on the reports generated from CDSL’s e-voting website www.evotingindia.com and vote casted by ballot at the AGM venue, which I have scrutinized, and considering the email received from the Company regarding the title suit no. 715 of 2026, the consolidated results of voting are reported as under: ORDINARY BUSINESS Item No. 1 — Ordinary Resolution Adoption of the Audited Standalone Financial Statements and Audited Consolidated Financial Statements of the Company for the financial year ended 31°* March 2026 together with the reports of the Directors and Auditors thereon. “RESOLVED THAT the audited Standalone Financial Statement of the Company for the financial year ended 31 March 2026 and reports of the Board of Directors and Auditors thereon laid before the meeting, be and are hereby considered and adopted.” “RESOLVED THAT the audited Consolidated Financial Statement of the Company for the financial year ended 31" March 2026 and report of the Auditors thereon laid before the meeting, be and are hereby considered and adopted.” Page 2 of 7 < (I) Voted in favour of the Resolution: Manner of voting No. of members | No. of votes cast | % of total number who voted by them of invalid votes | cast* Ballot at AGM venue 13 175523 16.93 e-voting 48 861092 83.07 Total 61 1036615 100.00 dI) Voted against the Resolution: Manner of voting No. of members | No. of votes cast | % of total number who voted by them of valid votes cast* Ballot at AGM venue 0 0 0.00 e-voting l i? 0.00 Total 1 1 0.00 *Percentage of total [Showing first 8,000 characters — download PDF for full document]