Statement of Deviation June 30, 2026.

August 13, 2026 BSE Limited P. J. Towers, 1st Floor Dalal Street, Mumbai – 400 001 Sub: Statement on Deviation or Variation of funds under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations) Ref: Scrip Code in BSE – 542332 Dear Sir/Madam, Pursuant to Regulation 32 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the SEBI Master Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, please note that there are no deviation(s) or variation(s) in respect of the utilization of the proceeds of Preferential Issue of Convertible Warrants as mentioned in the object of raising funds whose detailed is mention hereunder in Annexure-I. A statement confirming that there is no deviation or variation in the utilization of these proceeds for the quarter ended June 30, 2026, duly reviewed by the Audit Committee. This is for your kind records and information. Yours Faithfully, For Hi-Klass Trading and Investment Ltd Sanjay Kumar Jain Director Din No: 00415316 Annexure-I Statement of Deviation/ Variation in utilization of funds raised: - Name of the Listed entity Hi-Klass Trading and Hi-Klass Trading and Hi-Klass Trading and Investment Limited Investment Limited Investment Limited Mode of Fund Raising Preferential Issues Preferential Issues Preferential Issues Date of Raising Funds 14-01-2026 11-02-2026 27-02-2026 Amount Raised (in Rs. Crores) Rs. 11,97,00,000 Rs. 12,10,96,875 Rs. 5,92,96,875 Report filed for Quarter ended 30-06-2026 30-06-2026 30-06-2026 Monitoring Agency Not applicable Not applicable Not applicable Monitoring Agency Name, if applicable - - - Is there a Deviation / Variation in use of funds No No No raised If yes, whether the same is pursuant to change No Applicable No Applicable No Applicable in terms of a contract or objects, which was approved by the shareholders If Yes, Date of shareholder Approval Not Applicable Not Applicable Not Applicable Explanation for the Deviation / Variation Not Applicable Not Applicable Not Applicable Comments of the Audit Committee after The Company is in The Company is in The Company is in review Compliance with the Compliance with the Compliance with the requirement specified requirement requirement specified in the regulations for specified in the in the regulations for raising funds so after regulations for raising funds so after review, there is raising funds so after review, there is favourable remark from review, there is favourable remark from the Audit Committee. favourable remark the Audit Committee. from the Audit Committee. Comments of the auditors, if any No comments No comments No comments Objects for which funds have been raised and where there has been a deviation, in the following table Sl Original Object Modified Original Modified Fund utilized Amount of Remarks, No. Object, if Allocation Allocation, Deviation/Variation if any any if any for the quarter according to applicable object 1 LOAN Not 96500000 Not 80430416 NIL - REPAYMENT Applicable Applicable 2 FRESH LOAN Not 173700000 Not 166000000 NIL - DISBURSEMRNT Applicable Applicable 3 INVESTMENT IN Not 193000000 Not 163100000 NIL - SHARE AND Applicable Applicable SECURITIES 4 GENERAL Not 19300000 Not 12050000 NIL - CORPORATE Applicable Applicable PURPOSE Total 48,25,00,000 42,15,80,416 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 Hi-Klass Trading and Investment Ltd Sanjay Kumar Jain Director Din No: 00415316