Monitoring Agency Report for the quarter ended June 30, 2026

August 14, 2026 BSE Limited National Stock Exchange of India Ltd. Listing Department Exchange Plaza, 5th Floor, Phiroze Jeejeebhoy Towers Plot No. C-1, G Block, Dalal Street, Bandra-Kurla Complex, Bandra (E), Mumbai - 400001 Mumbai - 400051 Scrip Code: 500306 NSE Symbol: JAYKAY Sub: Monitoring Agency Report for the quarter ended June 30, 2026 Dear Sir/Madam, Pursuant to the provisions of Regulation 32(6) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Regulation 82(4) of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended from time to time, please find enclosed herewith the Monitoring Agency Report for the quarter ended June 30, 2026, issued by M/s. Acuite Ratings & Research Limited, Monitoring Agency, appointed to monitor the utilization of proceeds of the Rights Issue of the Company. This disclosure will also be hosted on the Company’s website viz. www.jaykayenterprises.com. Kindly take the same on record. Thanking you, Yours faithfully, For Jaykay Enterprises Limited Shikha Rastogi Company Secretary & Compliance Officer Encl: As above Regd. Office: Kamla Tower, Kanpur- 208001 (INDIA) Phones: +91 512 2371478 – 81 E-mail : cs@jaykayenterprises.com, Web : www.jaykayenterprises.com CIN: L55101UP1961PLC001187 Report of the Monitoring Agency (MA) Name of the issuer : Jaykay Enterprises Limited For quarter ended : Q1-FY2026-27 Name of the Monitoring Agency : Acuité Ratings and Research Limited (a) Deviation from the objects : No Deviation is 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 : Jaykay Enterprises Limited Names of the promoter : Mr. Abhishek Singhania Industry/sector to which it belongs : Aerospace & Defense/ Capital Goods 2. Issue Details: Issue Period : August 2024 Type of issue : Rights Issue Type of specified securities : Equity Share IPO Grading, if any : Not Applicable Issue size (INR Cr.) : 146.14 Report Date: August 14, 2026 3. D etails of the arrangement made to ensure the monitoring of issue proceeds Source of information/ Sr. certifications Comments of the Audit Particulars Reply from the issuer Comments of the Monitoring Agency No. considered by Committee Monitoring Agency for preparation of report Utilization is delayed. Whether all utilization is as per the disclosures in For details, please refer section 4. ii. 1 Yes No Comments the Offer Document? Progress in the object(s). (Page No. Whether shareholder approval has been 2 obtained in case of material deviations from Not Applicable No material deviation is observed. No Comments expenditures disclosed in the Offer Document? No Comments Whether the means of finance for the 3 No No change is observed. disclosed objects of the issue has changed? Documents provided No Comments Is there any major deviation observed over the The issuer had not appointed any 4 No by the issuer, Bank earlier monitoring agency reports? other Monitoring Agency earlier. Statement, Invoices, Fixed Deposit No Comments Whether all Government/statutory approvals No Government / Statutory 5 Not Applicable Certificate and related to the object(s) have been obtained? approval is required for objects. Statutory Auditors Whether all arrangements pertaining to Certificate issued by No arrangement pertaining to No Comments 6 technical assistance/collaboration are in Not Applicable M/s P L Tandon & Co technical assistance / collaboration operation? etc. is required with reference to the object. No favorable event is observed that No Comments Are there any favorable events improving the 7 Not Applicable may improve the viability of these viability of these object(s)? objects. No unfavorable event is observed No Comments Are there any unfavorable events affecting the 8 Not Applicable affecting the viability of these viability of the object(s)? objects. Is there any other relevant information that No relevant information is evident No Comments 9 may materially affect the decision making of No that may materially affect the the investors? decision making of the investors. Report Date: August 14, 2026 4. Details of object(s) to be monitored: i. Cost of object(s) Source of information Original Sr. / certifications cost (as per No. Sr. Item Revised Comments of the Monitoring considered by the Offer No. Head Cost Agency Proposed Particulars of Monitoring Agency for Document) Reason of preparation of report (INR Cr.) Cost revision financing firm option arrangement 1 JK Defence A Purchase of Plant and Machinery Documents provided 15.54 1.00 No Comments No Comments No Comments B Purchase of Land by the issuer, Bank 14.04 14.04 No Comments No Comments No Comments C Construction of Building Statement, Invoices, 16.56 1.00 As disclosed in the MA No Comments No Comments No Comments Other Miscellaneous (including but not Fixed Deposit Report (uploaded in BSE) for No Comments No Comments No Comments D limited to pre-liminary regulatory Certificate and 5.43 10.00 Q4-FY2026, the revised cost expenses, staffing, marketing etc.) Statutory Auditors was approved by the Certificate issued by shareholders. No Comments No Comments No Comments E Repayment of loan taken by JK Defence M/s P L Tandon & Co 33.00 69.00 etc. Total 84.55 95.04 2 JK Digital A Purchase of Plant and Machinery Documents provided 36.00 23.00 No Comments No Comments No Comments B Center of excellence LAB by the issuer, Bank 2.00 3.00 No Comments No Comments No Comments Statement, Invoices, As disclosed in the MA No Comments No Comments No Comments Fixed Deposit Report (uploaded in BSE) for Certificate and Q4-FY2026, the revised cost Cost 3d Machines and Quality Labs C Statutory Auditors 10.00 10.00 was approved by the Interior Works Certificate issued by shareholders. M/s P L [Showing first 8,000 characters — download PDF for full document]