Please find the enclosed disclosure for your information.

Date: 12th August, 2026 To, To, BSE Limited, National Stock Exchange of India Limited, Listing Department, P.J. Towers, Dalal Exchange Plaza, C-1, Block G, Street, Mumbai – 400 001 Bandra Kurla Complex, Bandra (E) Scrip Code: 532694 Mumbai – 400 051 Symbol: ASMS Dear Sir/Madam, Subject: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 — Incorporation of a step-down subsidiary of the Company Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"), we hereby inform you that BIL Healthtech Private Limited ("BIL Healthtech"), a wholly-owned subsidiary of the Company, has incorporated a company named “AVIO Healthcare Corporation” ("Avio"/"Foreign Subsidiary") in the Republic of the Philippines. BIL Healthtech has subscribed to 22,747 equity shares out of the total 32,500 subscribed equity shares, representing 69.99% of the subscribed equity share capital of Avio Healthcare Corporation. Accordingly, Avio Healthcare Corporation has become a step-down subsidiary of the Company. The disclosures pursuant to Regulation 30 of the Listing Regulations read with Part A of Schedule III thereof are enclosed herewith as Annexure – A. This is for your information and records. Thanking You, Yours Faithfully, For Avio Smart Market Stack Limited (Formerly Known as Bartronics India Limited) Diksha Omer Company Secretary Annexure – A Sr.no Particular Details 1. Name of the entity that has become AVIO Healthcare Corporation a step-down subsidiary 2. Whether the transaction falls Upon incorporation, AVIO Healthcare under related party transaction Corporation has become a related party of BIL and if so, whether the Healthtech Private Limited and the Company by promoter/promoter group/group virtue of being a subsidiary/step-down companies have any interest in the subsidiary, respectively entity acquired/incorporated Subscription of Shares is on Arm’s Length basis 3. Nature of transaction Incorporation of a new company by BIL Healthtech Private Limited (a wholly owned subsidiary of the Company), resulting in the incorporated entity becoming a step-down subsidiary of the Company 4. Country / place of incorporation Republic of the Philippines 5. Date of incorporation August 12, 2026 (Certificate of Incorporation issued by the Philippine Securities and Exchange Commission) 6. Registered / principal office Doña Angelita Building, Aniceto Gueco St., address Pulung Maragul, Angeles City, Pampanga, Region III (Central Luzon), Philippines, 2009 7. Industry / line of business Importing, exporting, buying, selling, distributing, marketing, supplying and wholesale dealing in medical equipment, medical devices, diagnostic and laboratory test kits, medicines, pharmaceutical products, hospital and healthcare supplies, and related services, including participation in government and private healthcare projects 8. Authorised capital PHP 13,000,000 divided into 130,000 common voting shares of PHP 100 each 9. Subscribed / outstanding capital as PHP 3,250,000 (32,500 shares of PHP 100 each) on date of incorporation 10. No. of shares acquired 22,747 shares of PHP 100 each — PHP 2,274,700 subscribed — constituting 69.99% of the subscribed equity share capital of AVIO Healthcare Corporation 11. Mode / nature of consideration Cash, by way of subscription to equity shares (As on the date of this disclosure, BIL Healthtech has subscribed to PHP 2,274,700 but has not remitted its subscription amount) 12. Cost of investment by BIL Total subscription commitment: PHP 2,274,700; Healthtech Private Limited 13. Percentage of shareholding / 69.99% of the subscribed equity share capital of control acquired AVIO Healthcare Corporation, held through BIL Healthtech Private Limited 14. Effective relationship with the AVIO Healthcare Corporation becomes a step- listed entity down subsidiary of the Company by virtue of Section 2(87) of the Companies Act, 2013, being a subsidiary of BIL Healthtech Private Limited, which is a wholly owned subsidiary of the Company 15. Whether foreign exchange / The investment is subject to compliance with overseas investment approvals the applicable provisions of the Foreign applicable Exchange Management Act, 1999, the Foreign Exchange Management (Overseas Investment) Rules, 2022 and regulations/directions issued thereunder, as applicable to the Company's wholly owned subsidiary, BIL Healthtech Private Limited. 16. Rationale for the transaction Avio Healthcare Corporation has been incorporated to undertake the business of importing, exporting, buying, selling, distributing, marketing, supplying and dealing at wholesale in medical equipment, medical devices, diagnostic and laboratory test kits, medicines, pharmaceutical products, hospital and healthcare supplies and other related medical and healthcare products, and to provide related services. 17. Brief background of the entity AVIO Healthcare Corporation is a newly incorporated incorporated stock corporation under the Revised Corporation Code of the Philippines and the Foreign Investments Act of 1991 (R.A. No. 7042, as amended), with 99.993% foreign equity, and does not have any prior trading history, being a newly formed entity.