Structural Digital Database

COMPLIANCE CERTIFICATE FOR THE QUARTER ENDED (Pursuant to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015) I, Dimpy Joshi, Compliance Officer of M/s. Indo Us Bio Tech Limited (as decided by the Company) am aware of the compliance requirement of Structured Digital Database (SDD) pursuant to provisions of Regulation 3(5) and 3(6) of Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 (PIT Regulations) and I certify that 1. the Company has a Structured Digital Database in place 2. control exists as to who can access the SDD 3. all the UPSI disseminated in the previous quarter have not been captured in the Database 4. the system has not captured nature of UPSI along with date and time 5. the database has not been maintained internally and an audit trail is maintained 6. The database is non-tamperable and has the capability to maintain the records for 8 years. I also confirm that the Company was required to capture 6 number of events during the quarter ended and has captured 6 number of the said required events. I would like to report that the following noncompliance(s) was observed in the previous quarter and the remedial action(s) taken along with timelines in this regard: Thanking you, For, Indo Us Bio Tech Limited Dimpy Joshi Company Secretary & Compliance officer Date: 21st July, 2026 BSE Limited National Stock Exchange of India Limited Dept. of Corporate Services, Dept. of Corporate Compliances, Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1 Block-G, Dalal Street, Bandra Kurla Complex, Mumbai- 400 001 Bandra (E) Mumbai- 400 051 BSE Scrip Code - 541304 NSE Symbol: INDOUS Subject: Explanation regarding non-availability of historical Structured Digital Database (SDD) records. Dear Sir/Madam, With reference to the observations regarding the Structured Digital Database (SDD) maintained by the Company under the SEBI (Prohibition of Insider Trading) Regulations, 2015, we wish to submit the following: The Company had implemented an SDD software for maintaining records of sharing of Unpublished Price Sensitive Information (UPSI). However, due to an unforeseen technical issue in the software, database, certain historical SDD records became unavailable and could not be retrieved from the system. The non-availability of these records was purely due to a technical/system-related issue and was neither deliberate nor intended to suppress or alter any information. Upon identification of the issue, the Company immediately coordinated with the software vendor to investigate the matter and determine the root cause. The Company has undertaken the following corrective and preventive measures: 1. The software vendor was requested to carry out a detailed technical investigation and submit a Root Cause Analysis (RCA). 2. All available backup sources and supporting records were reviewed to recover/reconstruct the historical information, wherever feasible. 3. The SDD system has been restored, and periodic backup and data verification mechanisms have been implemented. 4. Internal controls relating to maintenance of the SDD have been strengthened, including periodic monitoring and compliance review, to avoid recurrence of such incidents. The Company remains committed to full compliance with the provisions of the SEBI (Prohibition of Insider Trading) Regulations, 2015, and assures the Exchange that appropriate systems and controls are now in place for maintaining the Structured Digital Database in accordance with the applicable regulatory requirements. We sincerely regret the inconvenience caused and request your kind consideration of the above explanation. Thanking you, For, Indo Us Bio Tech Limited Dimpy Joshi Company Secretary & Compliance officer