Change in Auditors

7th August, 2026 BSE Limited Na(cid:415)onal Stock Exchange of India Ltd. Lis(cid:415)ng Dept. / Dept. of Corporate Services, Lis(cid:415)ng Dept., Exchange Plaza, 5th Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G. Block, Bandra-Kurla Complex, Dalal Street, Mumbai - 400 001. Bandra (E), Mumbai - 400 051. Security Code : 539301 Symbol : ARVSMART Security ID : ARVSMART Dear Sir / Madam, Sub: In(cid:415)ma(cid:415)on – Resigna(cid:415)on of Statutory Auditors of the Material Subsidiary Companies. Pursuant to Regula(cid:415)on 30 read with Schedule III of SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)on, 2015 ("SEBI LODR Regula(cid:415)ons") and SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated 11th July, 2023 and last updated on 30th January, 2026 ("SEBI Master Circular"), we hereby inform you that M/s. S R B C & Co LLP (ICAI Firm Registra(cid:415)on Number: 324982E/E300003) have tendered their resigna(cid:415)on as the Statutory Auditors of Material Subsidiaries of the Company viz. Arvind Hebbal Homes Private Limited, Arvind Homes Private Limited and Arvind SmartHomes Private Limited (“Material Subsidiaries”) vide their le(cid:425)er dated 7th August, 2026. We hereby further inform you that the Board of Directors of respec(cid:415)ve Material Subsidiaries at their respec(cid:415)ve mee(cid:415)ngs held today have taken on record the resigna(cid:415)on le(cid:425)er dated 7th August, 2026 of M/s. S R B C & Co LLP a(cid:425)ached as Annexure - I. Please take the same on your record. Thanking you, Yours faithfully, For Arvind SmartSpaces Limited Prakash Makwana Company Secretary Encl.: As above 21st Floor, B Vl/ing, Privilon SR BC&COLlP Ambli BRT Road, Behind lskcon Temple Off SG Highway. Ahmedabad -380 059, India Chartered Accountants Tel: +91 79 6608 3900 August 7, 2026 The Board of Directors Arvind Hebbal Homes Private Limited, 24, Government Servant's Society, Nr. Municipal Market, Off C G Road, Navrangpura, Ahmedabad - 380009, Gujarat, India. Subject: Resignation as Statutory Auditors of Arvind Hebbal Homes Private Limited Dear Sir/Madam, We, S R B C & Co LLP, (ICAI Firm Registration Number: 324982E/E300003) were re-appointed as the Statutory Auditors of Arvind Hebbal Homes Private Limited ("the Company") at the 11t Annual General Meeting ("AGM") held on August 12, 2022 to hold office upto the conclusion of the 16 AGM to be held in the year 2027. We hereby inform the Board that since we have completed the audit of financial statements of the Company for the last 10 (ten) consecutive years i.e. from 2016-17 to 2025-26, we believe that pursuant to the provisions of Section 139(2) of the Companies Act, 2013 read with Rule 6 of the Companies (Audit and Auditors) Rules, 2014, our tenure as Statutory Auditors of the Company stands concluded at the ensuing 18th AGM of the Company upon completion of the maximum permissible terms prescribed thereunder. In view of the above, we express our inability to continue as the Statutory Auditors of the Company and hereby tender our resignation with effect from today. Kindly take this on your record and do the needful. As required by Companies Act, 2013, we shall file a statement in Form ADT-3 in the due course and we forward a copy to the Company for record. We hereby inform the Board that we have completed the statutory audit of the financial statements of the Company for the financial year ended March 31, 2026 and have issued our report thereon dated May 20, 2026. We have not commenced the audit of the Company as at and for the year ending March 31, 2027. We take this opportunity to reiterate our appreciation for the courtesy and co-operations extended to us by your organization. Further, the details as required to be obtained by the Company from the auditors in accordance with the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/l/3762/2026, dated July 11, 2023 and last updated as on January 30, 2026, are attached as Annexure A. Should you require any assistance in the future, please feel free to contact us. Yours Sincerely, For SR BC & CO LLP Chartered Accountants ICAI Firm registration No: 324982E/E300003 Stir ans Ravrani, Partner Membership Number: 62906 Place: Jaipur SR BC & CO LLP, a Limited liability Partnership with LLP Identity No. AAB-4318 Aeqd. Office: 22, Camac Street, Block 'B', 3rd Floor, Kolkata-700 016 SR BC & COLLP Chartered Accountants Annexure A Format of information to be obtained from the statutory auditor upon resignation Sr. No. Particulars Details 1 Name of the listed entity! material subsidiary: Arvind Hebbal Homes Private Limited 2 Details of the statutory auditor a. Name M/s. S R B C & CO LLP b. Address 21st Floor, B Wing, Privilon Ambli BRT Road, Behind lskcon Temple, Off SG Highway, Ahmedabad - 380 059, India. c. Phone number +91 79 6608 3900 d. Email Shrevans.Ravranitmsrb.in 3 Details of association with the listed entity/ material subsidiary: a. Date on which the statutory auditor was appointed Auaust 12, 2022. b. Date on which the term of the statutory auditor AGM to be held in 2027 was scheduled to exoire: c. Prior to resignation, the latest audit report/limited Audit Report for the year ended review report submitted by the auditor and date of on March 31, 2026 dated May its submission 20, 2026. 4 Detailed reasons for resignation Completion of the auditor tenure, refer resignation letter dated August 7, 2026 5 In case of any concerns, efforts made by the auditor Not Applicable prior to resignation (including approaching the Audit Committee/Board of Directors along with the date of communication made to the Audit Committee/Board of Directors) - 6 In case the information requested by the auditor was Not Applicable not provided, then followina shall be disclosed a. Whether the inability to obtain sufficient appropriate audit evidence was due to a management-imposed limitation or circumstances beyond the control of the manaaement b. Whether the lack of information would have significant impact on the financial statements/results c. Whether the auditor has performed alternative procedures to obtain appropriate evidence for the purposes of audiUlimited review as laid down in SA 705 (Revised) d. Whether the lack of information was prevalent in the previous reported financial statements/results. If yes, on what basis the previous audit/limited review reports were issued. ~- Sl,V~ '-----'7_ __,JL...,-;A-"n-'-y'--o"-.t:.h.::....=e.:....r. :...:fa--'c_ts:....:r..e..::..l:e..=-v--'a""n-t'- .t:o..'.-:-t"-'h-=-e...r.:..e:...s..:...i.,.,_g'n-a='-'t--'io'-n'--___ __,J._.N...c.o:..t..:..:.A...,:PJl:.J:.,;.Pll'-'-ic-=a::c.bl:...=e_ __ _,1,F1-=,"-lv,.Y.'---' <,i;-?. ~ u ~l.., 1U SR BC&COLLP Chartered Accountants Declaration: 1. We hereby confirm that the information given in this letter and its attachments is correct and complete. 2. We hereby confirm that there is no other material reason other than those provided above for resignation of my firm. Yours Sincerely, For S R B C & CO LLP Chartered Accountants ICAI Firm registration No: 324982E/E300003 Sli y s Ravrani Partner Membership Number: 62906 Place: Jaipur 21st Floor, B Wing, Privilon SR 8 C & COLLP Ambli BRT Road, Behind lskcon Temple Off SG Highway, Ahmedabad • 380 059, India Chartered Accountants Tel: +91 79 6608 3900 August 7, 2026 The Board of Directors Arvind Homes Private Limited, 24, Government Servant's Society, Nr. Municipal Market, Off C G Road, Navrangpura, Ahmedabad - 380009, Gujarat, India. Subject: Resignation as Statutory Auditors of Arvind Homes Private Limited For the attention of: Mr. Prakash Makwana, Company Secretary Dear Sir/Madam, We, S R B C & Co LLP (ICAI Firm Registration Number: 324982E/E300003) were appointed as the Statutory Auditors of the Company at the 4th Annual General Meeting ("AGM") of Arvind Homes Private Limited ("the Company") held on August 01, 2023 to hold office upto the conclusion of the 9th AGM to be held in the year 2028. Further t [Showing first 8,000 characters — download PDF for full document]