PASSED BY THE HON''BLE NCLT, MUMBAI BENCH, COURT-V, PASSING CONSEQUTIONAL ORDERSTO GIVE THE EFFECT TO THE APPROVAL OF THE RESOLUTION PLAN IN RESPECT OF KSS LIMITED (UNDERGOING CIRP)

KSS LIMITED (Company undergoing Corporate Insolvency Resolution Process) CIN: L22100MH1995PLC092438 Regd. Office: Unit No. 101A, 1st Floor, Plot No. B-17, Morya Landmark II, Andheri (West), Mumbai – 400053. Address of RP: Dharmendra Dhelariya, Insolvency Professional, B-605, Titanium Square, Thaltej Cross Road, Thaltej, Ahmedabad – 380 054 Email: cirp.kssltd@gmail.com Date: 07-08-2026 The Corporate Relations Department, National Stock Exchange of India Ltd, Bombay Stock Exchange Limited, Exchange Plaza, PJ Tower, Dalal Street, Fort, Plot no. C/1, G Block, Mumbai-400 001. Bandra-Kurla Complex, Scrip Code: 532081 Bandra (E), Mumbai - 400 051. Scrip Code: KSERASERA Re: Intimation under Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Order dated 5th August, 2026 passed by the Hon’ble National Company Law Tribunal, Mumbai Bench, Court-V, passing consequential orders to give effect to the approval of the Resolution Plan in respect of KSS Limited (a company undergoing Corporate Insolvency Resolution Process). Dear Sir / Madam, As your good self is already aware that KSS Limited (‘Company') is undergoing Corporate Insolvency Resolution Process (CIRP) vide Hon’ble National Company Law Tribunal, Mumbai Bench order dated 24th January, 2023 (‘Order’), in terms of the provision of Insolvency and Bankruptcy Code 2016 (IBC) and the regulation made thereunder. Pursuant to said order and in accordance with the provision of IBC the powers of the Board of Directors and responsibility for managing the affairs of the Company are vested in, Mr. Dharmendra Dhelariya, in the Capacity of Resolution Professional (RP). In compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”) read with Para A of Part A of Schedule III thereto and the SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026, and in continuation of the earlier disclosures made in connection with the CIRP, including the intimation dated 30th June, 2026 in respect of the approval of the Resolution Plan by the Hon’ble National Company Law Appellate Tribunal, Principal Bench, New Delhi (“NCLAT”), we hereby intimate the following material development: The Hon’ble NCLAT, vide its common Judgment and Order dated 30th June, 2026 passed in Company Appeal (AT) (Insolvency) No. 714 of 2025 and Company Appeal (AT) (Insolvency) No. 721 of 2025, had allowed the said appeals, set aside the order dated 24th March, 2025 passed by the Adjudicating Authority, allowed I.A. (PLAN) No. 04 of 2024 and approved the Resolution Plan submitted by Micro Capitals Private Limited (Successful Resolution Applicant) in respect of the Company, and directed the Adjudicating Authority to pass consequential orders within a period of one month from the date of the said order. Pursuant thereto, the Hon’ble National Company Law Tribunal, Mumbai Bench, KSS LIMITED (Company undergoing Corporate Insolvency Resolution Process) CIN: L22100MH1995PLC092438 Regd. Office: Unit No. 101A, 1st Floor, Plot No. B-17, Morya Landmark II, Andheri (West), Mumbai – 400053. Address of RP: Dharmendra Dhelariya, Insolvency Professional, B-605, Titanium Square, Thaltej Cross Road, Thaltej, Ahmedabad – 380 054 Email: cirp.kssltd@gmail.com Court-V (“NCLT”/“Adjudicating Authority”), vide its order pronounced on 5th August, 2026 in I.A. (PLAN) No. 04 of 2024 in C.P. (IB) No. 748/MB/2022, has been pleased to pass the consequential order giving effect to the approval of the Resolution Plan, inter alia, providing that: (i) the Resolution Plan, as approved by the Committee of Creditors and the Hon’ble NCLAT, shall be binding on the Corporate Debtor, its employees, members, creditors, including the Central Government, any State Government or any local authority to whom a debt in respect of the payment of dues arising under any law for the time being in force is due, guarantors and other stakeholders involved in the Resolution Plan; (ii) the reliefs and concessions stand granted/dealt with in the manner set out in the said order, including the protection under Section 32A of the Insolvency and Bankruptcy Code, 2016 (“Code”) in respect of liabilities and offences committed prior to the commencement of the CIRP, and the clarification, in terms of the judgment of the Hon’ble Supreme Court in Ghanshyam Mishra and Sons Private Limited vs. Edelweiss Asset Reconstruction Company Limited [(2021) 9 SCC 657], that all claims which are not part of the Resolution Plan shall stand extinguished and no person shall be entitled to initiate or continue any proceedings in respect of a claim which is not part of the Resolution Plan; (iii) the Memorandum of Association and Articles of Association of the Company shall accordingly be amended and filed with the Registrar of Companies, Mumbai, Maharashtra, for information and record, and the share capital of the Company shall stand reorganised in the manner provided in the Resolution Plan; (iv) the moratorium under Section 14 of the Code shall cease to have effect from the date of the said order i.e., 5th August, 2026; (v) the avoidance application in respect of preferential transactions, being I.A. No. 4648 of 2023, having already been allowed by the Adjudicating Authority vide order dated 1st August, 2025, the reliefs granted thereunder and any recovery pursuant thereto shall be dealt with in accordance with the approved Resolution Plan and the decision of the Committee of Creditors, for the benefit of the stakeholders of the Corporate Debtor; and (vi) the Monitoring Committee shall supervise the implementation of the Resolution Plan and file the status of its implementation before the Adjudicating Authority from time to time, preferably every quarter, until the Resolution Plan is fully implemented. The said order was pronounced by a Bench comprising Hon’ble Ms. Lakshmi Gurung, Member (Judicial), and Hon’ble Sh. Charanjeet Singh Gulati, Member (Technical). KSS LIMITED (Company undergoing Corporate Insolvency Resolution Process) CIN: L22100MH1995PLC092438 Regd. Office: Unit No. 101A, 1st Floor, Plot No. B-17, Morya Landmark II, Andheri (West), Mumbai – 400053. Address of RP: Dharmendra Dhelariya, Insolvency Professional, B-605, Titanium Square, Thaltej Cross Road, Thaltej, Ahmedabad – 380 054 Email: cirp.kssltd@gmail.com By virtue of the aforesaid consequential order, the approval of the Resolution Plan submitted by Micro Capitals Private Limited stands given effect to, and the moratorium under Section 14 of the Code has ceased to have effect from 5th August, 2026. The implementation of the approved Resolution Plan, including matters relating to the constitution/reconstitution of the Board of Directors, change in management and control, capital structure and other consequential actions, shall be undertaken in terms of the approved Resolution Plan and the provisions of the Code, under the supervision of the Monitoring Committee. Further disclosures, as may be required under the SEBI LODR Regulations, shall be made in due course. The disclosures in respect of the approved Resolution Plan, in so far as they have a bearing on the interests of the pre-CIRP public shareholders of the Company, as prescribed under Annexure 18 of the SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026, are set out in Annexure A to this letter. A copy of the order dated 5th August, 2026 passed by the Hon’ble NCLT is enclosed herewith in Annexure - B for your records. You are requested to take the above on record and disseminate the same to the investors and stakeholders. Thanking you, Yours Sincerely, For and On Behalf of the Board KSS Limited (In CIRP) (Formerly known as K Sera Sera Limited) Dharmendra Dhelariya Resolution Professional (IBBI/IPA-001/IP-P00251/2017-2018/10480) AFA Number: AA1/10480/02/300627/109364 AFA valid upto 30/06/2027 (cid:0)( [Showing first 8,000 characters — download PDF for full document]