We hereby submit the monitoring Agency Report for utilization of proceeds of Rights Issue of iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) for the quarter ended ....

iSERA LIFESCIENCES LIMITED (Formerly known as Covidh Technologies Limited) CIN: L72200PN1993PLC252720 Date: August 14, 2026 Corporate Service Department BSE Limited (“BSE”) Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 534920 ISIN: INE899M01020 Subject: Submission of Monitoring Agency Report for utilization of proceeds of Rights Issue of iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) for the quarter ended June 30, 2026. Dear Sir / Madam, Pursuant to Regulation 82 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 read with Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby submit the Monitoring Agency Report issued by Infomerics Valuation and Rating Private Limited, Monitoring Agency, with respect to the utilization of proceeds of the Rights Issue of iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) for the quarter ended June 30, 2026. The Monitoring Agency Report detailing the status of utilization of issue proceeds is enclosed herewith for your kind perusal and record. Kindly take the above information on record. Thanking You, Yours faithfully, For iSERA Lifesciences Limited (Formerly known as Covidh Technologies Limited) (DEEPAKSHI) Company Secretary & Compliance Officer Membership No.: A76335 Date: August 14, 2026 Encl.: Monitoring Agency Report for the quarter ended June 30, 2026 Office No. A1-1202, 12th Floor, Boulevard Tower, Phase-2, CTS No. 11, Sadhu Vaswani Chowk, Camp, Pune – 411001 Tel: +91 83290 12053 • Email: cscovidh@gmail.com • Website: www.covidhtechnologies.com Monitoring Agency Report for iSRA Lifesciences Limited erstwhile (Covidh Technologies Ltd) for the quarter ended June 30, 2026 Monitoring Agency Report August 14,2026 To , iSERA Lifesciences Limited (ERSTWHILE COVIDH TECHNOLOGIES LIMITED) B-2, Plot: 797/A,Sai Krishna Building, Road No. 36, Jubliee Hills, Hyderabad, Telangana, 500033. Dear Sir, Monitoring Agency Report for the quarter ended June 30, 2026 - in relation to the Rights issue of iSERA Lifesciences Limited (ERSTWHILE COVIDH TECHNOLOGIES LIMITED) (“The Company”) . We write in our capacity of Monitoring Agency for the Rights issue of equity shares for the amount aggregating to Rs. 8.08 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 the aforesaid SEBI Regulations and Monitoring Agency Agreement dated October 22, 2025. Request you to kindly take the same on records. Thanking you, For and on behalf of Infomerics Valuation and Rating Limited Amit Bhuwania (Director - Ratings) abhuwania@infomerics.com Report of the Monitoring Agency Name of the Issuer: iSERA Lifesciences Limited (ERSTWHILE COVIDH TECHNOLOGIES LIMITED) For quarter ended: June 30, 2026 Name of the Monitoring Agency: Infomerics Valuation and Rating Limited (a) Deviation from the objects: Nil (b) Range of Deviation: Nil Indicate the 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 the weighted average of the 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. 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 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 a true and fair view of the utilisation of issue proceeds. Signature: Name of the Authorized Person/Signing Authority: Amit Bhuwania Designation of Authorized person/Signing Authority: Director - Ratings Seal of the Monitoring Agency: Date: August 14 , 2026 1) Issuer Details: Name of the issuer: ISERA Lifesciences Limited (Erstwhile Covidh Technologies Limited) Names of the promoters of the issuer: Mr. Ganapa Narsi Reddy Industry/sector to which it belongs: The company is presently engaged in the business of technology-enabled services, including software development, digital solutions, IT consulting, and allied services, catering to corporate clients across domestic and international markets. 2) Issue Details: Issue Period: Issue Opened: Monday, 3 November 2025 and Issue Closed: Monday, 10 November 2025 Type of issue (public/rights): Rights Issue Type of specified securities: Equity shares Grading: GSM : Stage 0 | ESM :Stage 2 Issue size (Rs in Crores): Rs. 8.08 crores (Note No. 1 ) Note 1 The Company is undertaking a rights issue of up to 80,85,550 fully paid-up equity shares of face value Rs. 10 each at an issue price of Rs. 10 per share (at par). The total issue size aggregates up to Rs. 808.56 lakhs. The rights issue is being offered to eligible equity shareholders in the ratio of 25 rights equity shares for every 1 fully paid-up equity share held as on the record date, i.e., Friday, October 24, 2025. The issue was subscribed, and the company has allotted 80,85,550 Equity Shares to the applicants via board meeting dated November 11, 2025 3) Details of the arrangement made to ensure the monitoring of the issue proceeds: Particulars Reply Source of information / certifications considered Comments of Monitoring Comments by Monitoring Agency for preparation of report Agency of Board of Directors Whether all the utilization is as per Yes, the utilization has been made as Current account statement**, CA Certificate*, Note 2* the disclosure in Offer Document? per the Offer Document. Ledgers, individual invoices and Management declaration, FD receipt Whether Shareholder approval is There are no deviations from the Not applicable No comments as no obtained in case of material expenditures disclosed in the Offer shareholder approval was deviations from expenditures Document. Hence no approval is required disclosed in Offer required. Document? Whether means of finance for There is no change in the means of Not applicable No comments as there has disclosed objects of the Issue has finance for disclosed objects not been any change in changed? means of finance Any major deviation observed over No Not applicable No major deviation the earlier monitoring agency reports? Whether all Government / [Showing first 8,000 characters — download PDF for full document]