Monitoring Agency Report

August 13, 2026 BSE Limited National Stock Exchange of India Limited Corporate Relationship Department The Listing Department Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, G Block, Dalal Street, Bandra-Kurla Complex, Bandra (East), Mumbai- 400 001 Mumbai - 400 051 BSE Scrip Code: 543413 NSE Symbol: TEGA Subject: Disclosure under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Monitoring Agency Report Dear Sir/Madam, Pursuant to Regulation 32 (6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’), read with Regulation 162A of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (‘SEBI ICDR Regulations’), we enclose herewith the Monitoring Agency Report for the quarter ended June 30, 2026, issued by Crisil Ratings Limited, (Monitoring Agency), in respect of utilisation of proceeds raised through preferential issue of fully paid equity shares of the Company. The above information is being made available on the Company’s website viz. www.tegaindustries.com Thanking You, Yours faithfully, For Tega Industries Limited Manjuree Rai Company Secretary & Compliance Officer Membership No. A12858 Enclosed: As stated above Monitoring Agency Report Tega Industries Limited for the quarter ended June 30, 2026 CRL/MAR/ TEGIND/2026-27/1927 August 13, 2026 Tega Industries Limited Godrej Waterside, Tower -II, Office No. 807, 8th Floor, Block DP-5, Salt Lake Sector V, Bidhannagar, Kolkata, West Bengal, 700091 Dear Sir/Ma’am, Sub: Final Monitoring Agency Report for the quarter ended June 30, 2026 – in relation to the Preferential Issue of Tega Industries Limited (“the Company”) Pursuant to Regulation 162A of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”) and Monitoring Agency Agreement dated November 10, 2025, entered with the Company, we enclose the Final Monitoring Agency Report, issued by Crisil Ratings Limited, as per Schedule XI of the SEBI ICDR Regulations towards utilization of proceeds of Preferential Issue for the quarter ended June 30, 2026. Request you to kindly take the same on record. Thanking you, For and on behalf of Crisil Ratings Limited Shounak Chakravarty Director, Ratings (LCG) Final Report of the Monitoring Agency (MA) Name of the issuer: Tega Industries Limited For quarter ended: June 30, 2026 Name of the Monitoring Agency: Crisil Ratings Limited (a) Deviation from the objects: Not applicable (b) Range of Deviation: Not applicable Declaration: We declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013. The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit-related analyses. We confirm that we do not perceive any conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer. We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title “Comments of the Board of Directors”, that shall be captured by the Issuer’s Management / Audit Committee of the Board of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewed by the MA, and the MA takes no responsibility for such comments of the issuer’s Management/Board. Signature: Name and designation of the Authorized Signatory: Shounak Chakravarty Designation of Authorized person/Signing Authority: Director, Ratings (LCG) 1) Issuer Details: Name of the issuer: Tega Industries Limited Names of the promoter: a. Mr. Manish Mohanka b. Mr. Madan Mohan Mohanka c. Mr. Mehul Mohanka d. Mrs. Manju Mohanka e. Nihal Fiscal Services Private Limited Industry/sector to which it belongs: Industrial Products 2) Issue Details Issue Period: November 17, 2025 to November 24, 2025 Type of issue: Preferential Issue Type of specified securities: Equity Shares IPO Grading, if any: NA Issue size: Rs 17,13,28,58,764/-* (Refer Note 1 on page 6) *Crisil Ratings shall be monitoring the revised issue proceeds 3) Details of the arrangement made to ensure the monitoring of issue proceeds: Source of information / Comments of certifications considered Comments of the Particulars Reply the Monitoring by Monitoring Agency Board of Directors Agency for preparation of report Bank Statement, Proceeds Notice of Extraordinary utilized General Meeting towards object (hereinafter referred to of the issue; as “Offer document”) Whether all utilization is as per the Acquisitions Yes dated September 18, No Comments disclosures in the offer document? and Inorganic 2025, Management growth Undertaking, opportunities Statutory auditor (“Inorganic certificate^, Growth”) Whether shareholder approval has been obtained in case of material deviations# from NA No Comments No Comments expenditures disclosed in the offer document? Whether the means of Finance for the No No Comments No Comments disclosed objects of the issue has changed? Is there any major deviation observed over the No No Comments No Comments earlier monitoring agency reports? Management In-principal Undertaking, approvals Statutory auditor obtained from Whether all Government/statutory approvals Yes certificate ^ the stock No Comments related to the object(s) have been obtained? exchange and MCA towards raising of funds Whether all arrangements pertaining to technical assistance/collaboration are in NA No Comments No Comments operation? Are there any favourable events improving No No Comments No Comments the viability of these object(s)? Are there any unfavourable events affecting No No Comments No Comments the viability of these object(s)? Is there any other relevant information that may materially affect the decision making of No No Comments No Comments the investors? # Where material deviation may be defined to mean: - (a) Deviation in the objects or purposes for which the funds have been raised. (b) Deviation in the amount of funds actually utilized by more than 10% of the amount projected in the offer documents. NA represents Not Applicable ^Certificate dated August 13, 2026, issued by M/s Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration Number: 001076N/N500013), Statutory auditor of the Company. 4) Details of object(s) to be monitored: i. Cost of the object(s): Comments of the Board of Source of Directors information/ Original cost Comment certification (as per the Particulars Sr. Item Revised Cost of the considered Offer Reason Proposed of firm No. Head (Rs) Monitoring by MA for Document) of Cost financing arrange- Agency preparation (Rs) revision option ments of report made Management undertaking, Statutory auditor Acquisitions certificate^, and Inorganic Offer growth Up to 1 document, 17,13,28,58,764 Refe [Showing first 8,000 characters — download PDF for full document]