Change in Auditors

August 11, 2026 The Manager, Listing Department, The National Stock Exchange of India Ltd, ‘Exchange Plaza’, C-1 Block ‘G’, Bandra Kurla Complex, Bandra (E), Mumbai -400051 Ref: Symbol – SHIVAUM Subject: Intimation of Appointment of Statutory Auditor: Disclosure pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’) Dear Sir/Madam, We wish to inform you that based on the recommendation of the Audit Committee, the Board of Directors of the Company in its Meeting held today i.e. on August 11, 2026, has re-appointed Agrawal Jain & Gupta (Registration No.: 013538C), Chartered Accountants, as a Statutory Auditor of the Company for FY 2026-2027 and 2027-28. The detailed disclosure with respect to the appointment of Statutory Auditor as required to be furnished pursuant to Regulation 30 read with Para A of Part A of Schedule III of SEBI Listing Regulations and SEBI Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026, is enclosed herewith as “Annexure A”. Kindly acknowledge and oblige. Thanking You, Yours Faithfully, For Shiv Aum Steels Limited Sanjay Narendra Bansal Whole-time Director DIN: 00235509 GSTIN: 27AAFCS9987G1ZL CIN NO: L27105MH2002PLC135117 Regd & Admin Office: 515 The Summit Business Bay,Near Regd.& Admin Office: 515, The Summit Business Bay, Near Tel : 022-26827900/01/02/03/04 E-info@shivaumsteels.com WEH Metro Station, A.K.Road, Andheri East, Mumbai-400 093 WEH Metro Station,A.K.Road, Andheri (E.),Mumbai-400 093 Fax: 022-26827899 www.shivaumsteels.com Annexure A The details with respect to the appointment of Statutory Auditor required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 as amended. S.no Particulars Disclosures 1 Reason for change viz. appointment, Appointment of Statutory Auditor reappointment, resignation, removal, death or otherwise; 2 Date of appointment/re-appointment/cessation August 11, 2026 (as applicable) & term of appointment/re- appointment Term of Appointment: For FY 2026-27 and 2027- 3 Brief profile (in case of appointment) Agrawal Jain & Gupta is a reputed Chartered Accountants firm, providing services in Audit & Assurance, Taxation, Corporate Advisory, RBI/FEMA compliances and IPO/SEBI-related certifications and has extensive experience in serving private, government and listed entities, including IPO assignments, restated financial statements and regulatory certifications. 4 Disclosure of relationships between directors (in Not Applicable case of appointment of a director) GSTIN: 27AAFCS9987G1ZL CIN NO: L27105MH2002PLC135117 Regd & Admin Office: 515 The Summit Business Bay,Near Regd.& Admin Office: 515, The Summit Business Bay, Near Tel : 022-26827900/01/02/03/04 E-info@shivaumsteels.com WEH Metro Station, A.K.Road, Andheri East, Mumbai-400 093 WEH Metro Station,A.K.Road, Andheri (E.),Mumbai-400 093 Fax: 022-26827899 www.shivaumsteels.com