Statutory Auditor''s Certificate on utilisation of funds received through IPO proceeds for the Quarter ended 30.06.2026.

mDiksha Polymers Limited ikmaanove Mirs of : Pet Preforms, Pet Botles & Jars, HOPE Containers & Closures 11t August, 2026 The Manager- Listing Department, BSE Limited Phiroze Jecjeebhoy Towers, Dalal Street, Fort, Mumbai - 400001 Ref: Diksha Polymers Limited, Madhya Pradesh Company Symbol - DIKSHA, ISIN: - INE10SI01014, Scrip Code:- 544798 Sub: Intimation under Regulation 262(5) of SEBI (Issue of Capital and Disclosure Requirements Regulations, 2018 Dear Sir/Ma'am, As per Regulation 262(5) of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, we submit herewith the certificate of the statutory auditor on utilization of funds received through IPO proceeds for the Quarter ended 30.06.2026. You are requested to take the same on your records. Thanking You, For DIKSHA POLYMERS LIMITED (VIVEK MANDELIA) Managing Director DIN: 00680654 Encl:- As above CIN : U25202MP1998PLC012664 £ B-33, MAHARAJPURA INDL. AREA, GWALIOR (M.P.) £ Email - dikshagroup1997@gmail.com & +91-89669 66666, +91-84355 66666 © Website : www.dikshagroup.in CA¢ AGARWALR C & CO. INDIA CHARTERED ACCOUNTANTS +91 7021585/ 3Em2ai6l: mail@caagarwalrc.com CERTIFICATE FOR UTILISATION OF FUNDS RAISED THROUGH INITIAL PUBLIC OFFER The Board of Directors of Diksha Polymers Limited (Formerly Known as Diksha Polymers Private Limited) Statutory Auditor's Certificate on Utilisation of Funds Raised through Initial Public Offer We have been requested by the management of Diksha Polymers Limited (“the Company”) to certify the utilisation of funds raised by the Company through its Initial Public Offer ("IPO") of equity shares. 1. The Company has raised funds through the fresh issue of 15,98,400 equity shares of face value of ¥ 10 each at an issue price of ¥ 112 per equity share, aggregating to ¥ 1790.21 lakhs. 2. The equity shares of the Company are listed on the SME Platform of BSE Limited ("BSE SME"). Management's Responsibility 4. The preparation and maintenance of the records and documents relating to the utilisation of the proceeds of the IPO, including ensuring that the funds have been utilised for the objects stated in the Prospectus, are the responsibility of the management of the Company. 5. The management is also responsible for ensuring compliance with the applicable provisions of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended, and other applicable regulatory requirements. Practitioner's Responsibility 6. Our responsibility is to provide reasonable assurance and report, based on our examination of the books of account, bank statements, supporting documents, invoices, vouchers and other relevant records and the information and explanations provided to us by the management, on the utilisation of the IPO proceeds by the Company. 7. We have performed such procedures as we considered necessary and appropriate for the purpose of this certificate, including verification of the relevant books of account and supporting documents relating to the utilisation of the IPO proceeds. Add.: G-179, Express Zone, Western Express Highway, Malad (E), Mumbai - 400 097. Basis of Certification 8. The details of the IPO proceeds and their utilisation as at June 30, 2026 are as follows: “Particulars . B Amount (% in Lakhs) 1 Gross proceeds from Fresh Issue 1,790.21 Less: Issue expenses attributable to Fresh Issue 190.00 Net Proceeds available for utilisation 1,600.21 Details of Utilisation of Net IPO Proceeds Sr. | Objects of the |A mount Amount Cumulative Unutilised No. | Issue as stated | proposed utilised amount amount (T in in the | to be | during the | utilised up to | Lakhs) Prospectus utilised (T | quarter (T | June 30, 2026 in Lakhs) in Lakhs) (X in Lakhs) 1 Repayment/ 1,375.00 1,160.00 1,160.00 215.00 prepayment, in full or in part, of certain outstanding borrowings 2 General 225.21 - 225.21 Corporate Purpose Total 1,600.21 1,160.00 1,160.00 440.21 Unutilised IPO Proceeds 9. As at June 30, 2026, the unutilised balance of ¥440.21 lakhs out of the Net Proceeds of the IPO is lying in the escrow account maintained with Axis Bank. Deviation / Variation in Utilisation 10. Based on our examination of the relevant records and according to the information and explanations provided to us, there is no deviation or variation in the utilisation of the Net Proceeds from the objects stated in the Prospectus. Certificate 11.Based on our examination of the books of account and other relevant records of the Company and according to the information and explanations given to us, we certify that: a. the Company has utilised ¥ 1160.00 lakhs out of the Net Proceeds of the IPO up to June 30, 2026; b. the amount so utilised has been applied towards the objects of the Issue as specified in the Prospectus; and c. the balance amount of ¥ 440.21 lakhs remains unutilised as at June 30, 2026 and is held/invested in the manner stated above. 12.This certificate is issued at the request of the management of the Company for submission to BSE Limited (SME Platform) in accordance with the applicable provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended, and for the specific purpose stated herein. 13.This certificate should not be used for any other purpose or distributed to any other party without our prior written consent, except where required by applicable law or regulation. FOR M/s Agarwal R C & CO Chartered Accountants Firm's Registration No: 152617W CA yshyéfn Agarwal Partner Membership No.603496 Date: Aug 10, 2026 UDIN: 266034960ZPVZY3347