Monitoring Agency Report for Q1 FY 26-27

Date; 14th August 2026 THE STOCK EXCHANGE MUMBAI, Phroze Jeejeebhoy Towers, Dalai Street, Mumbai-400 011 BSE SCRIP SYMBOL: KATIPATANG BSE SCRIP CODE: 531126 SUB: Monitoring Agency Report pursuant to ICDR Regulations for Rights Issue size of 20.51 Crore allotted in August 2025 for the quarter ending on 30th June 2026 Reg: Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“Listing Regulations”) Dear Sir, Pursuant to Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“Listing Regulations”), We are enclosing herewith the Monitoring Agency Report for the quarter ended 30th June 2026, in relation to the Rights Issue of Equity Shares of the Company received from Monitoring Agency, Acuite Ratings & Research Limited on 14th August 2026. This is for your information and records. FOR KATI PATANG LIFESTYLE LIMITED (SANJEEV K JHA) COMPANY SECRETARY FCS: 8690 KATI PATANG LIFESTYLE LIMITED CIN: L72200DL1992PLC047931 Regd. Off: S-101, Panchsheel Park, New Delhi - 110017; Corp. Off: 504, Savitri Cinema Complex, Greater Kailash-II, New Delhi-110048 Ph: +91 11 49045050, 42701491: Email: info@iamkatipatang.com Report of the Monitoring Agency (MA) Name of the issuer : Kati Patang Lifestyle Limited (Erstwhile Virtualsoft Systems Limited) For quarter ended : Q1 FY2026-27 Name of the Monitoring Agency : Acuité Ratings and Research Limited (a) Deviation from the objects : No Deviation observed (b) Range of Deviation : Not Applicable (C) Any other material fact to be highlighted : None 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 there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity. 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: Vikas Mishra Deputy Vice President - Process Excellence Report Date: August 14, 2026 1. Issuer Details: Name of the issuer : Kati Patang Lifestyle Limited (Erstwhile Virtualsoft Systems Limited) Names of the promoter : Mr. Gokul Naresh Tandan Industry/sector to which it belongs : Breweries & Distilleries / Fast Moving Consumer Goods 2. Issue Details: Issue Period : July 17, 2025 to August 01, 2025 Type of issue : Right Issue Type of specified securities : Equity Shares IPO Grading, if any : Not Applicable Issue size (INR Cr.) : 20.51 Report Date: August 14, 2026 3. D etails of the arrangement made to ensure the monitoring of issue proceeds Source of Comments of Sr. Reply from information/ certifications Comments of the Monitoring Particulars Issuer’s the Audit No. the issuer considered by Monitoring Agency Agency Committee for preparation of report Utilizations in the respective Whether all utilization is as per the disclosures in the Offer No comments 1 Yes objects are as per disclosures by Document? required the company. Whether shareholder approval has been obtained in Not Material deviation is not No comments 2 case of material deviations# from expenditures Applicable observed. required disclosed in the Offer Document? Whether the means of finance for the disclosed No comments 3 No No change is observed. objects of the issue has changed? required The issuer had not appointed Is there any major deviation observed over the Not any other Monitoring Agency to No comments earlier monitoring agency reports? Applicable monitor utilization of these required objects. As per the documents provided by Whether all Government/statutory approvals related the issuer, including Bank Government / Statutory approval No comments 5 Yes to the object(s) have been obtained? Statements, Independent Auditors is not required for objects. required Certificate issued by M/s. Bhatt Arrangement pertaining to Singh & Associates. Whether all arrangements pertaining to technical technical assistance / No comments 6 Yes assistance/collaboration are in operation? collaboration is not required with required reference to the objects. No favourable event is observed Are there any favourable events improving the Not No comments 7 that may improve the viability of viability of these object(s)? Applicable required these objects. No unfavourable event is Are there any unfavourable events affecting the No comments 8 No observed affecting the viability viability of the object(s)? required of these objects. No relevant information is Is there any other relevant information that may evident that may materially No comments 9 No materially affect the decision making of the investors? affect the decision making of the required investors. Report Date: August 14, 2026 4. Details of object(s) to be monitored: i. Cost of object(s) Source of information / Original cost (as Comments of Issuer’s the Audit Committee Comments of Sr. Item certifications considered by per the Offer Revised the Monitoring No. Head M po ren pit ao rr ain tg io A n g oe f n rec py o f ro t r Do (Ic Nu Rm Ce r.n ) t) Cost Agency Reason of P finro ap no cs ie ngd Particulars of firm Cost revision arrangement option Investment in our Subsidiary, ESPL for No change is 1 13.10 - comments funding its working observed. required capital requirements As per the documents Funding of unidentified provided by the issuer, No No change is 2 acquisitions and including Bank 5.01 - comments observed. investment along Statements, Independent required Auditors Certificate No General Corporate No change is 3 issued by M/s. Bhatt 2.00 - comments Purposes observed. Singh & Associates. required No change is 4 Issue Related Expenses 0.40 - comments observed. required Total 20.51 - Report Date: August 14, 2026 ii. Progress in the object(s) – Source of Amount utilized Comments of Issuer’s the information Amount as (INR Cr.) Audit Committee / certifications Total proposed in Amount NS or. . Item Heads Ac t pho g re en e pMs ni acd o rye an r ti fe t io ood r nr i tn b h ogy e Dt (oh INce Ru O m Cff e re .n )r t (Ir Na Ris e Cd r. ) be qoA g ufi as n t h ra n te et in g Du qr uin ag rt eth r e qeA un tt ah dt e rh to ee f [Showing first 8,000 characters — download PDF for full document]