Monitoring Agency report of Preferential issue as approved by shareholders on 12.12.2025 and 20.02.2026 (revised).

W.S. Industries (India) Limited 10th August 2026 WSI/SECTL/SE/26-27/35 M/s.BSE Ltd. M/s.National Stock Exchange of India Ltd Phiroze Jeejeebhoy Towers, 25th Floor, Regd. Office: “Exchange Plaza” Dalal Street, Mumbai – 400 001. Bandra (East), Mumbai -400 051. Scrip Code: 504220. Symbol: WSI Dear Sir, Sub: Disclosure pursuant to Regulation 32(6) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Monitoring Agency Report for the quarter ended 30th June, 2026 issued by M/s. India Ratings & Research Private Limited, in respect of utilisation of proceeds raised through the preferential issue of Equity Shares and Convertible Warrants as approved by Shareholders on 12th December 2025 and 20th February 2026 (revised). The draft Monitoring Agency Report was placed before the Audit Committee and the Board of Directors of the Company at their respective meetings held on 10th August 2026. The Audit Committee and Board considered the said draft report, and no comments or observations were made thereon. As stated in the Monitoring Agency Report, there has been no deviation or variation in the utilization of issue proceeds from the objects of the issue, as approved by the Shareholders, from time to time. You are requested to take the above information on record and acknowledge. Thanking You, Yours faithfully, For W.S. INDUSTRIES (INDIA) LIMITED T R Sivaraman Chief Financial Officer Registered Office : 3rd Floor, New No.48, Old No. 21, Savidhaanu Building, Casa Major Road, Egmore, Chennai - 600 008, Tamil Nadu, India. Contact : (91) - 89258 02400 CIN : L42909TN1961PLC004568 Dept E-mail : sectl@wsigroup.in Website : wsindustries.in Date: 10thAugust2026 W.S. Industries(India)Limited 3rdFloor,New No. 48, Old No. 21, SavidhaanuBuilding, Casa Major Road, Egmore, Chennai -600008. Subject: Monitoring Agency Report for the quarter ended 30thJune2026in relation to Preferential Issue. Dear Sir, Pursuant to Regulation 162A(2) of SEBI (lssue of Capital and Disclosure Requirements) Regulations,2018 24th November 2025, please find enclosedherewith the Monitoring Agency Report, as per Schedule XI of the SEBI ICDR Regulations towards utilization of proceeds of Preferential issuefor the quarter ended June30, 2026. Request you to kindly take the same on records. Thanking You, For and on behalf of India Ratings & Research Private Limited Name: Shrikant Dev Designation: Company Secretary IndiaRatings & Research Private Limited A Fitch Group Company Wockhardt Towers, Level 4, West Wing, Bandra Kurla Complex, Bandra (East), Mumbai 400 051 Tel: +91 22 4000 1700 Fax: +91 22 4000 1701 CIN/LLPIN: U67100MH1995FTC140049 www.indiaratings.co.in Report of the Monitoring Agency(MA) Name of the issuer: W. S. Industries (India)Limited For quarter ended: 30thJune2026 Name of the Monitoring Agency: India Ratings & Research Private Limited (a) Deviation from the objects: No deviation from the objects. However,there has been a change in the utilization plan of issue proceeds towards revised objects arising out of undersubscription of the issue which has been approved by the shareholders. For further details refer to note 1 on page 4. Based on the Management undertaking and as per the Statutory Auditor Certificate dated 06th August 2026 issued by P Chandrasekar LLP, Chartered Accountants (FRN: 000580S/S200066) having 26024999ABOXZN5157 * and other documents provided to us, no deviation from the objects has been observed. *The reference to the Statutory Auditor Certificate anywhere in the MA report refers to the said Certificate. (b) Range of Deviation:Not Applicable. Declaration: We declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intendedto or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit-related analyses. We confirm that there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity. We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewedby the MA, and the MA takes no Signature: Name and designation of the Authorized Signatory: Shrikant Dev (Company Secretary) Date:10thAugust 2026. Page 1of 9 1) Issuer Details: Name of the issuer: W. S. Industries (India) Limited ( the Company ) Names of the promoter/Promoter Prakash K V group: Seyyadurai Nagarajan Chinniampalayam KulandaisamyVenkatachalam Sathiyamoorthy Anandavadivel Chinniampalayam Kulandaisamy Balasubramaniam Aravindan Trineva Infra Projects Private Limited Mamatha P Eswaran Seyyadurai Sanu Raghav Vinu Pranav Dhanu Adhav Arvindan CMK Projects Private Limited Padmanisundaram Renaatus Procon Private Limited Industry/sector to which it belongs: Construction/Civil Engineering. 2) Issue Details: Issue Period: 19thDecember2025 to 02ndJanuary2026 Type of issue (public/rights): Preferential Issue Type of specified securities: 1,45,00,000 Equity Shares of face value of 10/-@ INR 100.00 per Equity Share. 50,00,000 Convertible Warrants (each convertible into one equity shares of face value 10/-each) 10/- @ INR 100.00 per convertible warrant. IPO Grading, if any: Not Applicable Issue size: INR 195.00Crores* *It is the total size. However, 45,56,875 Equity Shares are not subscribed. The actual subscription of Equity Shares and Convertible warrants and the amount received by the Company as on 30thJune2026 are as below: Issuesubscribed Issue proceeds received as on 30thJun Value (INR Value (INR Security No. Rate No. Rate Crores) Crores) Equity Shares 99,43,125 100.00 99.43 99,43,125 100.00 99.43 Convertible 50,00,000 100.00 50.00 50,00,000 25.00^ 12.50 Warrants Total 149.43 111.93 ^The Company has received 25% of the value of the convertible warrants i.e. INR 25.00 per warrant, as upfront consideration/subscription amount. Balance 75% (INR 75.00 per warrant) will Page 2of 9 be received as and when the conversion option is exercised by the warrant holder to convert warrants into equity shares during the tenure of 18 months of the warrant. 3) Details of the arrangement made to ensure the monitoring of issue proceeds: Source of information / Comments certifications considered by Comments of the of the Particulars Reply Monitoring Agency for Monitoring Agency Board of preparation of report Directors Management undertaking, Whether all utilization is as per Notice to Shareholders f [Showing first 8,000 characters — download PDF for full document]