Mark Corporate Advisors Pvt Ltd ("Manager to the Offer") has submitted to BSE a copy of Letter of Offer to the Public Shareholders of Devinsu Trading Ltd ("Target Company").

Letter of Offer THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION This Letter of Offer (“LoF”) is sent to you as a public shareholder (as defined below) of Devinsu Trading Limited (“Devinsu”/“Target Company”). If you require any clarifications about the action to be taken, you may consult your Stockbroker or Investment Consultant or Manager to the Offer or Registrar to the Offer. In case you have recently sold your shares in the Target Company, please hand over this LoF and the accompanying form of acceptance and transfer deed to the member of the Stock Exchange through whom the said sale was affected. OPEN OFFER BY Mr. Jaison Vijay Shah (“Acquirer 1”) having Indian Address as: O-430, Ashirwad Palace, Bhatar Road, Bhatar, Surat-395007, Gujarat, India and Overseas Address as: 9996 Mixon Drive, Dallas, Texas-75220, United States of America Contact No.: +91 99740 88741 | Email ID: jaisonshah2@gmail.com Mr. Mukesh Kumar Bothra (“Acquirer 2”) Residing at: C-1801, Sangini Arise, Bharthana, Near Rajhans Zion, Surat-395007, Gujarat, India Contact No.: +91 98980 69723 | Email ID: mbothra1206@gmail.com Yora Gems & Jewellery Private Limited (“Yora”/“Acquirer 3”) Registered Office at: Plot No. A1/615, Road No. 6, G.I.D.C., Sachin, Surat-394230, Gujarat, India Contact No.: +91 93747 11924 | E-Mail ID: colorsdigital2011@gmail.com to acquire up to 1,52,880 fully paid-up equity shares of face value of ₹10 each representing 26.00% of Voting Share Capital of the Target Company at a price of ₹355.00 per Equity Share (“Offer Price”), payable in cash in accordance with Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 and amendments thereto (“SEBI (SAST) Regulations, 2011”) from the public shareholders DEVINSU TRADING LIMITED (CIN: L51900MH1985PLC036383) Registered Office: 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai-400002, Maharashtra, India Contact No.: +91 98980 69723 | Email ID: devinsutrading@gmail.com | Website: www.devinsutrading.com 1) This Offer is being made by the Acquirers pursuant to Regulations 3(1) and 4 of SEBI (SAST) Regulations 2011. 2) This Offer is not a conditional offer in terms of Regulation 19 of the SEBI (SAST) Regulations, 2011 and is not subject to any minimum level of acceptance. 3) This Open Offer is not a competing offer in terms of Regulations 20 of SEBI (SAST) Regulations, 2011. 4) The Acquirers may withdraw the Offer in accordance with of Regulation 23(1) of the SEBI (SAST) Regulations. In the event of a withdrawal of the Open Offer, the Acquirers (through the Manager to the Open Offer) shall, within 2 (two) Working Days of such withdrawal, make a public announcement, in the same Newspapers in which the Detailed Public Statement was published, in accordance with Regulation 23(2) of the SEBI (SAST) Regulations and such public announcement will also be sent to SEBI, the Stock Exchange and the Target Company at its registered office, in accordance with Regulation 23(2) of the SEBI (SAST) Regulations.” 5) The Offer Price may be subject to upward revision, if any, pursuant to the SEBI (SAST) Regulations, 2011 or at the discretion of the Acquirers at any time prior to the commencement of the last 1 (one) Working Day before the commencement of the Tendering Period, in accordance with Regulation 18(4) of the SEBI (SAST) Regulations. In the event of such revision, the Acquirers shall: (i) make corresponding increase to the Escrow Amount; (ii) make a public announcement in the same newspapers in which the Detailed Public Statement was published; and (iii) simultaneously with the issue of such public announcement, inform SEBI, the Stock Exchange, and the Target Company at its registered office, of such revision. However, the Acquirers shall not acquire any equity shares after the 3rd working day prior to the commencement of the Tendering Period, and until the expiry of the Tendering Period. The same price shall be payable by the Acquirers for all the equity shares tendered in the Open Offer anytime during the Open Offer. 6) There has been no competing offer. A copy of the Public Announcement (“PA”), Detailed Public Statement (“DPS”), Draft Letter of Offer (“DLoF”) and Letter of Offer (“LoF”) (including the Form of Acceptance-cum-Acknowledgement) will also be available on the website of Securities and Exchange Board of India (“SEBI”) at www.sebi.gov.in. All future correspondence should be addressed to the Manager to the Offer/Registrar to the Offer at the address mentioned below: MANAGER TO THE OFFER REGISTRAR TO THE OFFER Mark Corporate Advisors Private Limited Bigshare Services Private Limited CIN: U67190MH2008PTC181996 CIN: U99999MH1994PTC076534 404/1, The Summit, Office No S6-2, 6th Floor, Sant Janabai Road (Service Lane), Pinnacle Business Park, Next to Ahura Centre, Off Western Express Highway, Vile Parle (East), Mahakali Caves Road, Andheri (East), Mumbai- Mumbai-400 057. Maharashtra, India. 400093, Maharashtra, India. Tel. No.: +91 22 2612 3207/08 Tel. No.: +91 22 6263 8200 Email ID: openoffer@markcorporateadvisors.com E-Mail ID: openoffer@bigshareonline.com Investor Grievance Email ID: Contact Person: Mr. Maruti Eate investorgrievance@markcorporateadvisors.com Website: www.bigshareonline.com Contact Person: Mr. Manish Gaur SEBI Reg. No.: INR000001385 SEBI Reg. No.: INM000012128 Offer Opens on : Monday, August 17,2026 Offer Closes on : Monday, August 31,2026 SCHEDULE OF MAJOR ACTIVITIES PERTAINING TO THE OFFER: Revised Sr. Nature of Activity Original Schedule Schedule (1) Day & Date Day & date 1) Date of the Public Announcement Wednesday, Wednesday, May 20, 2026 May 20, 2026 2) Last Date of publishing the Detailed Public Statement Wednesday, Wednesday, May 27, 2026 May 27, 2026 3) Last date for filing of Draft Letter of Offer with SEBI Thursday, Thursday, June 04, 2026 June 04, 2026 4) Last date for public announcement for Competing Offer(s)(2) Thursday, Thursday, June 18, 2026 June 18, 2026 5) Last date for receipt of SEBI observations on the DLOF (in the event SEBI has not sought clarifications or additional information Thursday, Thursday, from the Manager) (3) June 25, 2026 July 30, 2026 6) Identified Date(4) Monday, Tuesday, August 03, June 30, 2026 2026 7) Last date by which this LoF is to be dispatched to the public Tuesday, Monday, shareholders whose names appear on the register of members on July 07, August 10, the Identified Date 2026 2026 8) Last date by which the committee of the independent directors of Thursday, Thursday, the Target Company is required to publish its recommendation to July 09, August 13, the public shareholders for this Open Offer 2026 2026 9) Last date for upward revision of the Offer Price and/or Offer Size Friday, Friday , July 10, August 14, 2026 2026 10) Date of Public Announcement for Opening the Offer Monday, Friday , July 13, August 14, 2026 2026 11) Date of Commencement of the Tendering Period (“Offer Tuesday, Monday, Opening Date”) July 14, August 17, 2026 2026 12) Date of Closing of the Tendering Period (“Offer Closing Date”) Monday, Monday, July 27, August 31, 2026 2026 13) Last date for communicating Rejection/acceptance and payment of consideration for accepted equity shares or equity share Monday, Tuesday, certificate/return of unaccepted share certificates/credit of August 10, September 15, unaccepted shares to Demat Account 2026 2026 Notes: (1) Where last dates are mentioned for certain activities, such activities may take place on or before the respective last dates. (2) There is no competing offer to this Offer. (3) Actual date of receipt of SEBI observations on the DLoF. (4) Identified Date is only for the purpose of determining the names of the Public Shareholders as on such date to whom the Letter of Offer will be sent. It is clarified that all the holders (registered or unregistered) of equity shares of the Target except the Acquirers s, Promoter Seller of the Target C [Showing first 8,000 characters — download PDF for full document]