Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the ....

Dated: 11/08/2026 The General Manager DCS-CRD (Corporate Relationship Department) BSE Ltd. Rotunda Building P.J. Tower, Dalal Street, Fort MUMBAI-400001 BSE SCRIP Code: ROBU | 543787 Subject: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Voluntary Adoption of Indian Accounting Standards (Ind Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company, at its meeting held Today 11-08-2026, has approved the voluntary adoption of Indian Accounting Standards ("Ind AS") notified under Section 133 of the Companies Act, 2013, with effect from 01-04- 2026. The key details are as under: Particulars Details Indian GAAP (Accounting Standards notified under Companies (Accounting Existing framework Standards) Rules, 2006) New framework Indian Accounting Standards (Ind AS) adopted Voluntary (not mandatorily applicable to the Company as its securities are listed Nature of adoption on the SME Platform) First Ind AS Q1 1ST APRIL 2026 TO 30TH JUNE 2026 reporting period To enhance comparability of financial statements with industry peers, improve Reason for adoption transparency for investors, and align with global reporting standards We wish to further inform you that as per the applicable provisions of Ind AS 101 – First-time Adoption of Indian Accounting Standards, this adoption is irrevocable, and the Company shall continue to prepare its financial statements in accordance with Ind AS for all subsequent reporting periods. The Company will file its financial results under Ind AS along with the requisite reconciliation statements, as applicable, in accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015. Kindly take the above on record. Thanking you, For Macfos Limited CS DCG(ICSI) Sagar Gulhane [Designation – Company Secretary & Compliance Officer]