We hereby confirm that there has been no deviation and variation in the utilisation of IPO Proceeds from the objects stated in the prospectus dated 11.06.2026.

©i)iksha Polymers Limited wimaanoue Mirs of : Pet Preforms, Pet Botles & Jars, HOPE Containers & Closures 11th August, 2026 The Manager - Listing Department, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001 Ref.: Diksha Polymers Limited, Madhya Pradesh Company Symbol - DIKSHA, ISIN: - INE10S101014, Scrip Code:- 544798 Sub: Statement of Deviation and Variation for Utilisation of proceeds of public issue for the Quarter ended June 30, 2026. As per Regulation 32 of the SEBI ((Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby confirm that there has been no deviation or variation in the utilization of IPO Proceeds from the objects stated in the prospectus dated June 11, 2026. In this regard, we enclosed herewith statement of deviation and variation for the quarter ended June 30, 2026 along with Statutory Auditor’s Certificate. 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 ©E)iksha Polymers Limited iwnaanoue Mirs of : Pet Preforms, Pet Boties & Jars, HOPE Containers & Closures Annexure-A Statement of Deviation / Variation in utilisation of funds raised Name ofl isted entity Diksha Polymers Limited Mode of Fund Raising Public Issue Date of Raising Funds 17.06.2026 to 19.06.2026 Amount Raised (excluding Issue related expenses) Rs. 1600.21 Lakhs Report filed for Quarter ended 30.06.2026 Monitoring Agency Not Applicable Monitoring Agency Name, if applicable NA Is there a Deviation / Variation in use of funds raised No If yes, whether the same is pursuant to change in Not Applicable terms ofa contract or objects, which was approved by the shareholders If Yes, Date of shareholder Approval Not Applicable Explanation for the Deviation / Variation Not Applicable Comments of the Audit Committee after review Nil Comments oft he auditors, if any Nil (Rs. In Lakhs) S.No | Original Modifie | Original Modified Funds Total Funds Amount Remark Object d Object, | Allocatio | allocation, | Utilised Utilisedason | of sif if any n ifany during the 30.06.2026 Deviation | any Quarter /Variatio ended n for the 30.06.2026 quarter according applicable object 1.| Repayment/P | N.A. 1,375.00 NA. 1,160.00 1,160.00 Nil - re-payment in full or in part, of certain outstanding borrowings 2.| General NA 22521 NA. - - Nil - Corporate Purposes TOTAL | 1600.21 - 1,160.00 1,160.00 - Note:- As at June 30th, 2026, the unutilised balance of ¥440.21 Lakhs out of the Net proceeds oft he IPO is lying in the Escrow Account maintained with the Axis Bank. CIN ; U25202MP1998PLC012664 £ B-33, MAHARAJPURA INDL. AREA, GWALIOR (M.P.) Email - dikshagroup1997@gmail.com & +91-89669 66666, +91-84355 66666 © Website : www.dikshagroup.in mDiksha Polymers Limited wimaanoue Mirs of : Pet Preforms, Pet Botles & Jars, HOPE Containers & Closures Deviation or variation could mean: (a) Deviation in the objects or purposes for which the funds have been raised or (b) Deviation in the amount of funds actually utilized as against what was originally disclosed or (c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc. 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 [Showing first 8,000 characters — download PDF for full document]