Reporting of matter under SEBI (PIT) Regulation.

W.S. Industries (India) Limited 10th August 2026 WSI/SECTL/SE/26-27/36 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 / Madam, Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Reporting of matter examined under SEBI (Prohibition of Insider Trading) Regulations, 2015. Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”), and in accordance with SEBI Circular No. SEBI/HO/ISD/ISD/CIR/P/2020/135 dated 23rd July, 2020, we hereby inform that the Audit Committee of the Company, at its meeting held on 10th August, 2026, reviewed a matter relating to transactions in the equity shares of the Company from the perspective of the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT Regulations”) and the Company's Code of Conduct framed thereunder. Based on the beneficiary position data, reviewed by the Company, pursuant to the enhanced reconciliation exercise undertaken by the Company as part of strengthening its insider trading compliance framework, it was observed that Mr. Deepak Krishnamoorthy Manjunath, immediate relative of a Designated Person belonging to the Promoter and Promoter Group, had purchased 150 equity shares on 5th April 2024, 50 equity shares on 9th April 2024, 100 equity shares on 4th June 2024, 10 equity shares on 1st November 2024 and had subsequently sold the total 260 equity shares on 26th April 2026. Upon examination of the matter, the Audit Committee noted that certain transactions were undertaken during periods when the trading window of the Company was closed. The transactions relate to a prior period which were executed before the implementation of the enhanced reconciliation and strengthened compliance monitoring process presently followed by the Company. The Audit Committee noted that there was no material information indicating that the concerned person had traded while in possession of or having access to of Unpublished Price Sensitive Information (UPSI). The transactions also resulted in an actual financial loss to the concerned person, and no financial gain was derived from the transactions. The Committee has taken note of the matter that the Company has strengthened its compliance monitoring and reconciliation processes, including enhanced monitoring of transactions undertaken by Designated Persons and their immediate relatives. Accordingly, no further Page 1 of 6 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 W.S. Industries (India) Limited corrective or remedial action is considered necessary in relation to the compliance framework in respect of this prior period matter. Disgorgement / Notional Gain: Upon review of the transactions, the Audit Committee noted that certain purchase transactions were undertaken during periods when the trading window of the Company was closed. Accordingly, the transactions constitute a violation of the applicable provisions of the Company's Code of Conduct under the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT Regulations”). However, based on the information and records reviewed, there was no material evidence to indicate that the transactions were undertaken with an intention to circumvent the PIT Regulations or while being in possession of Unpublished Price Sensitive Information (“UPSI”). The violation appears to have arisen inadvertently and was not an intentional act on the part of the concerned person. The details of the purchase and sale transactions are set out below: Trade Exchange Transaction Quantity Trade Amount Transaction during Date Price (₹) (₹) 05-Apr-24 NSE Buy 55 156.80 Trading window closure, for consideration 8,624.00 and declaration of the financial results of the Company 05-Apr-24 NSE Buy 45 156.80 Trading window closure, for consideration 7,056.00 and declaration of the financial results of the Company 09-Apr-24 NSE Buy 50 150.00 Trading window closure, for consideration 7,500.00 and declaration of the financial results of the Company 04-Jun-24 NSE Buy 100 124.00 Trading window open 12,400.00 01-Nov-24 NSE Buy 10 134.00 Trading window closure, for consideration 1,340.00 and declaration of the financial results of the Company Total Purchases 260 Avg. Shares ₹144.32 36,920.00 Trade Exchange Transaction Quantity Trade Amount Transaction Happened during Date Price (₹) (₹) 24-Apr-26 NSE Sell 260 70.01 18,202.28 Trading window closure, for consideration Shares and declaration of the financial results of the Company Net Loss on Sale 18,717.72 It may be noted that the aggregate purchase consideration of ₹36,920.00 exceeded the sale consideration of ₹18,202.28, resulting in an actual financial loss of ₹18,717.72 to the concerned Page 2 of 6 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 W.S. Industries (India) Limited person. Accordingly, no financial gain or profit accrued to the concerned person from the aforesaid transactions. In view of the above, no notional gain or financial benefit was derived from the transactions. The Company has considered the matter in accordance with the applicable provisions of the PIT Regulations and its Code of Conduct, including the requirements relating to any amount, if applicable, to be collected and remitted to the SEBI Investor Protection and Education Fund (IPEF). The matter was reviewed by the Audit Committee, and the Company has taken note of the inadvertent violation. The Company has also strengthened its compliance monitoring and reconciliation mechanism to ensure timely identification and prevention of similar instances. In compliance with SEBI Circular No. SEBI/HO/ISD/ISD/CIR/P/2020/135 dated 23rd July, 2020, the prescribed reporting format containing the particulars of the matter reviewed and the action taken by the Company is enclosed as Annexure-I. This disclosure is being made in the interest of transparency, good governance and regulatory compliance. Based on the review undertaken, there is no indication of any intentional trading while in possession of UPSI. Kindly take the above information on record. Thanking You, Yours faithfully, For W.S. Industries (India) Limited V. Balamurugan Company Secretary Page 3 of 6 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 W.S. Industries (India) Limited Annexure-I REPORT ON VIOLATION RELATING TO CODE OF CONDUCT UNDER SEBI (PROHIBITION OF INSIDER TRADING) REGULATIONS, 2015 Sl.No Particulars Details 1 Name of the listed company/ W.S. Industries (India) Limited (“WSI”) Intermediary/Fiduciary 2 Please tick appropriate checkbox Listed Company Reporting in capacity of: ☑Listed Company ☐ Intermediary ☐ Fiduciary 3 A. Details of Designated Person (DP) i. Name of the DP 1. Mrs. Mamatha P, 2. Mr. K.V. Prakash ii. PAN of the DP AKQPM6554M, AADPR5297D iii. Designation of DP 1. Mrs. Mamatha P: Nil 2. Mr. K.V. Prakash: Whole-Time Director iv. Functional Role of DP Promoter Group and Promoter v. Whether DP is Promoter or Promoter Group and Promoter belongs to Promoter Group B. If Reporting is for immediate relative of DP i. Name of the immediate relative Mr. Deepak Krishnamoorthy Manjunath, brother of of DP Mrs. Mamatha and brother-of t [Showing first 8,000 characters — download PDF for full document]