Reasons for Delayed/Non-submission of Financial Results

Ref: IRP/AGS/M/26-27/1575 Date: August 12, 2026 To, To, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Bandra (East), Mumbai – 400001 Mumbai - 400051 BSE Scrip Code: 543451 NSE Scrip Symbol: AGSTRA Subject: Disclosure of reasons for delay in submission of the financial statements for the quarter ended June 30, 2026 Pursuant to the provisions of Regulation 33 of the Listing Regulations, the Company is required to intimate the stock exchange(s) its quarterly financial along with Limited Review Report or Auditors Report for the quarter ended June 30, 2026 (the “Financial Statements”) within 45 days from the end of quarter i.e 14 August 2026. Further, in accordance with the SEBI LODR Master Circular, the reasons for non-submission or delay in submission of the financial statements within the prescribed timelines under Regulation 33 of Listing Regulations are required to be disclosed to the Stock Exchanges. In continuation of our earlier intimations to the Stock Exchanges regarding the delay in submission of the Financial Statements, we wish to inform you that the delay in preparation and submission of the Financial Statements is primarily attributable to the following circumstances: 1. The Hon’ble National Company Law Tribunal, Mumbai Bench, vide its order dated 25 August 2025 passed in C.P. (IB)/505(MB)/2025, initiated the Corporate Insolvency Resolution Process (“CIRP”) against the Company. 2. Pursuant to the commencement of CIRP, the financial statement preparation and audit process of the Company was required to be undertaken in accordance with the applicable provisions of the Insolvency and Bankruptcy Code, 2016 and the directions of the Committee of Creditors (“CoC”). 3. The CoC, through the e-voting process concluded on 23.01.2026, approved the appointment of M/s. BSR & Affiliates for conducting the audit of the Financial Statements of the Company for the financial year ended 31 March 2025. The audit and finalisation of the Financial Statements as at 31 March 2025 are presently in progress. 4. Upon completion of the audit and finalisation of the Financial Statements for FY 2024-25, the audit and preparation of the Financial Statements for the subsequent quarters and for the financial year ended 31 March 2026 shall be undertaken. The undersigned is taking all necessary steps to expedite the audit and financial reporting process and endeavour to complete and submit the Financial Statements at the earliest. The Company/Resolution Professional regrets the delay and shall keep the Stock Exchanges duly informed of further developments in this regard. We request you to please take the above information and disclosure on record. Thanking you, For AGS Transact Technologies Limited (Company under CIRP) Brijendra Kumar Mishra Deemed Resolution Professional AGS Transact Technologies Limited- Under CIRP IBBI Registration No: IBBI/IPA-002/IP-N00109/2017-2018/10257 AFA Details: AA2/10257/02/311226/204257 Valid till 31.12.2026 Process Email ID: agscirp@gmail.com