Clarification on delay in disclosure under Regulation 30 of SEBI (LODR) Regulations, 2015

Manorama August 11, 2026 Industries Limited To, KHASRA No. - 2449-2610, Parswani Road, Near The Manager Birkoni Industrial Area, Listing Compliance Monitoring Team Mahasamund (C.G.)- 493445 BSE Limited (“BSE”) Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Scrip Code: 541974 ISIN: INEOOVM01036 ubject: Clarification on delay i isclosure under Regulation of SEBI (LODR Regulations, 2015 Ref: B: mail dated August 11, 2 Dear Sir/Madam, This has reference to your email dated August 11, 2026 seeking clarification regarding the disclosure filed by the Company on August 10, 2026 under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In this regard, we respectfully submit that the matter pertained to an inquiry initiated by the Special Intelligence & Investigation Branch, Customs, Indore under Section 108 oft he Customs Act, 1962 concerning imports undertaken by the Company under the India-UAE CEPA. As disclosed by the Company, no show cause notice, demand order, adjudication order or penalty order had been issued by the Customs Department in relation to such inquiry. The Company received the Summons under Section 108 of the Customs Act, 1962 on July 24, 2026 (Summons dated July 23, 2026). Upon receipt of the summons and during the course of the inquiry, the Company undertook a detailed internal review of the matter, including examination of the underlying facts, financial implications, supporting documents and legal position. The matter involved multiple import consignments across two ports, and required verification and reconciliation of records — including a correction required in respect of one consignmen—t before the Company could arrive at an accurate and complete assessment of the particulars required for disclosure under Regulation 30 of the SEBI Listing Regulations. This reconciliation was completed on July 29, 2026, following which the aggregate quantum of Rs. 20,64,17,893/- voluntarily paid by the Company was finally ascertained. Corporate Office: Certifications: Registered Office: F-6, Anupam Nagar, 1SO 9001, ISO 14001 & ISO 45001, Certified Company 701,7th Floor, Bonanza Building, Raipur-492007, Chhattisgarh, India Sahar Plaza, Complex Manufacturing & Supplying different products info@manoramagroup.co.in Andheri Kurla Road, Andheri Certified for RSPO, Kosher, Halal (MUI), 7 11 -- 72 72 18 -3 40 07 51 6, 9 2 52 8 82457 EcoVadis Committed badge certified & Sedex SMETA 4-Pillar Certified Mumbai Te- l4 .0 00 20 25 49 9, 7 4M 3a 6h 1a 1r ,a s 0h 2t 2r 6a 7, 0 8I 8n 1d 4i 8a 42MH200SPLC243687 A Government of India Recognized Star Export House WWW.IMANoramagroup.co.in MSME ZED GOLD AAECM3726C121 GSTIN-27AAECM3726C1ZR Manorama Industries Limited KHASRA No. - 2449-2610, Parswani Road, Near Birkoni Industrial Area, Mahasamund (C.G.)- 493445 The Company was concurrently in discussions with the overseas supplier of the imported goods, seeking recovery of the amount involved. Pursuant to these discussions, the Company formalised its position by issuing a debit note to the supplier on August 10, 2026. The Company's overall assessment of the matter for the purposes of disclosure under Regulation 30 — including the financial particulars and the recovery action initiated against the supplier — was finalised on that date, and the disclosure was made accordingly on August 10, 2026. The Company acknowledges that the disclosure exceeded the 24-hour timeline prescribed under Regulation 30 read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. The delay was neither deliberate nor attributable to any intent to withhold material information from the market, and was occasioned by the time required to ascertain and finalise the complete facts and financial particulars necessary for an accurate and complete disclosure across multiple consignments and locations. The Company remains committed to the highest standards of corporate governance, transparency and regulatory compliance, and shall put in place appropriate internal escalation processes to ensure timely disclosures in accordance with the applicable provisions of the SEBI Listing Regulations, including making an initial disclosure of a material event within the prescribed timeline, with further particulars to follow by way of supplementary disclosure as they are ascertained. We request you to kindly take the above clarification on record and oblige. Thanking you, Yours faithfully, For Manorama Industries Limited Deepak Sharma Company Secretary & Compliance Officer Membership No: A48707 Place: Raipur Corporate Office: Certifications: Registered Office: F-6, Anupam Nagar, ipur-492007, Chhattisgarh, India 1S0 M9 a0 n0 u1 f, aI cS tO u r1 i4 n0 g0 1 & & S uI pS pO ly 4 i5 n0 g0 1 d, i fC fe er rt ei nf ti pe rd o C do ucm tp sa ny 701,7th Flo Sor a, h aB ro n Pa lan zz aa , B Cu oi ml pdi ln eg x, o@manoramagroup.co.in Certified for RSPO, Kosher, Halal (MUI), Andheri Kurla Road, Andheri Mumbai-400059, Maharashtra, India 91-771-2283071, 2282457 EcoVadis Committed badge certified & Sedex SMETA 4-Pillar Certified Telefax: +91-771-4056958 Tel. 02249743611, 02267088148 CIN: L15142MH2005PLC243687 A Government of India Recognized Star Export House WWW.manoramagroup.co.in GSTIN: 22AAECM3726C1Z1 MSME ZED GOLD GSTIN-27AAECM3726C1ZR