Pursuant to the above captioned subject, please find enclosed herewith the Monitoring Agency Reports for the quarter ended June, 30, 2026 ('said Report'). The said reports have been issued ....

TANDHAN INDUSTRIES LIMITED Formerly known as Sanmitra Commercial Limited CIN L22209MHI985PLC034963 Registered Address 13, Prem Niwas 652, Dr. Ambedkar Road, Khar west, Muumbai, Maharashtra, India, 400052 Corp Office: Mouza Kashyabpur, J. L No. 15, Kulgachia, Uluberia, Howrah-711303, West Bengal, India Email Id: sanmitracommercial@ymaciolm | www.sanmitracommercial.com | Tel.: 022-22821087. 033-26210016/17 Date: 14.08.2026 The Chief General Manager Listing Operation, BSE Limited, P.J. Towers, Dalal Street, Mumbai - 400 001. Ref: Scrip Code: 512062, ISIN: INE896]J01014 Dear Sir / Madam, Subject: Monitoring Agency Report for the quarter ended 30% June, 2026 Ref.: 1. Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) 2. Regulation 162A(2) of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. Dear Sir/ Madam, Pursuant to the above captioned subject, please find enclosed herewith the Monitoring Agency Reports for the quarter ended June, 30, 2026 (“said Report”). The said reports have been issued by Infomerics Valuation and Rating Limited for monitoring the utilization of proceeds from the issue of equity shares of the Company on preferential basis and issue of share warrants of the Company. The above is being made available on the Company’s website i.e. Www.sanmitracommercial.com. Kindly acknowledge the receipt, and please take the same on record. Thanking you. Sincerely, For Tandhan Industries Limited (Formerly known as Sanmitra Commercial Limited) Priti Priya Singh Company Secretary and Compliance Officer Mem. No.: A54260 Encl: ® ¢ ® hfomerics Ratings ® @ @ CMPACNREDIET RLATILNG AEGEDNCY Monitoring Agency Report for Tandhan Industries Limited (Erstwhile Sanmitra Commercial Limited) for the quarter ended June 30, 2026 ® o ® nfomerics Rafings o SEBIREGISTERED / R8I ACCREDITED/ NSIC ® @ ® curcaardn RAcTINGu AGEoNCY Monitoring Agency Report August 12,2026 Tandhan Industries Ltd (Erstwhile Sanmitra Commercial Limited) 13, Prem Niwas, 652 Dr. Ambedkar Road, Khar West, Mumbai - 400052 Dear Sir, Monitoring Agency Report for the quarter ended June 30, 2026 - in relation to the issue of equity shares on preferential basis and issue of share warrants to the promoters. ‘We write in our capacity of Monitoring Agency for the issue of equity shares on preferential basis and issue of share warrants of amount aggregating to Rs. 126.76 crore of the Company and refer to our duties cast under 162A of the Securities & Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations, 2018 (SEBI ICDR Regulations). In this connection, we are enclosing the Monitoring Agency Report for the quarter ended June 30, 2026, as per aforesaid SEBI Regulations and Monitoring Agency Agreement dated 19% December 2025. Request you to kindly take the same on records. Thanking you, For and on behalf of Infomerics Valuation and Rating Limited { N ,’/v/"»/\/'~' /N Mr. Sudarshan Shreenivas (Director - Ratings) ® o ® nfomerics Rafings L4 SEBI REGISTER/ ERBDI ACCREDI/T NESDIC @ @ @ EMPANELLED CREDIT RATING AGENCY sudarshan.shreenivas@infomerics.com Report of the Monitoring Agency Name of the Issuer: Tandhan Industries Ltd (Erstwhile Sanmitra Commercial Limited) For quarter ended: June 30,2026 Name of the Monitoring Agency: Infomerics Valuation and Rating Limited (a) Deviation from the objects: Refer Note 1 (b) Range of Deviation: Not Ascertainable Indicate range of percentage deviation from the amount of issue proceeds earmarked for objects. For example, up to 10%, 10 —25%, 25-50%, 50-75%, 75-100%, not ascertainable etc. * Range of Deviation may be computed by taking weighted average of financial deviation of each object in the ratio of issue proceeds allocated for it. Non-financial deviation may be indicated separately by way of notes. Note 1- The objects of the issue are we. Investment in subsidiary Tandhan Polyplast Ltd for CAPEX- Rs.20.00 crore Repayment of existing debt of subsidiary Tandhan Polyplast Ltd - Rs.20.00 crore To meet the working capital requirement of subsidiary Tandhan Polyplast Ltd- Rs.21.54 crore . General Corporate Purpose- Rs.20.50 crore Infomerics notes that Tandhan Industries Ltd (Erstwhile Sanmitra Commercial Ltd) has invested the total amount in subsidiary (Tandhan Polyplast Ltd) as per the objects of the issue, however the subsidiary has entered into related party transactions which are explained below, for which ® o ® nfomerics Rafings o SEBIREGISTERED / R8I ACCREDITED/ NSIC ® @ ® curcaardn RAcTINGu AGEoNCY shareholders’ approval was obtained only at the subsidiary level and not obtained by Tandhan Industries Ltd (Erstwhile Sanmitra Commercial Ltd). The related parties and nature of transactions of Q3FY26 are as follows . Tandhan Polyplast Ltd has given security deposit of Rs.7.5 crore to Jalan Sarees under GCP. The purpose of security deposit given to Jalan Sarees is that Tandhan Polyplast Ltd has leased land and building from Jalan Sarees Pvt Ltd (Lessor) for its factory premises. The security deposit has been paid as a part of revised lease agreement with Jalan Sarees. Copy of new lease agreement has not been shared with Infomerics as it is under execution (as per the company) . Tandhan Power Technologies Pvt Ltd is a 2-star export house engaged in Import and Export activities. And Tandhan Polyplast has paid trade advances to this company for purchase of resins. The amount of Rs.3.12 crore was paid to Tandhan Power Technologies Pvt Ltd under GCP. . Tandhan Exim Pvt Ltd is constructing an industrial shed for Tandhan Polyplast Ltd, and the payments made to this company are part payments on account of the same. These expenses are of capital nature. The amount of Rs. 4.30 crore was paid to Tandhan Exim Pvt Ltd under capital expenditure. . The total value of related party transactions in Q3FY26 is Rs.14.92 crore. Under section 188 of Company’s Act 2013 shareholders’ approval has been obtained for RPT by Tandhan Polyplast Ltd and not by Tandhan Industries Ltd (Erstwhile Sanmitra Commercial Ltd) which has raised the funds through preferential allotment. 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 ® o ® nfomerics Rafings o SEBIREGISTERED / R8I ACCREDITED/ NSIC ® @ ® curcaardn RAcTINGu AGEoNCY 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) oft he 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 declare that we do not have any direct / indirect interest in or relationship with the issuer/promoters/directors/management and also confirm that we do not perceive any conflict of interest in such relationship / interest while monitoring and reporting the utilization of issue proceeds by the issuer. ‘We further declare that this report provides true and fair view of the utilization of issue proceeds. 7/ / [Showing first 8,000 characters — download PDF for full document]