Kindly find attached herewith Statement of Deviation or Variation of funds under Regulation 32 of SEBI (LODR) Regulations, 2015.

7/Govt/SE/2026-27/0037 15th August, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, Department of Corporate Service Plot No. C/1, G Block, Bandra-Kurla Phiroze Jeejeebhoy Towers Complex, Bandra (East), 25th Floor, Dalal Street Mumbai 400 051 Mumbai - 400 001 Trading Symbol: PAKKA Scrip Code: 516030 Sub: Statement on Deviation or Variation of funds under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations) Dear Sir/Madam, Pursuant to Regulation 32 of the SEBI Listing Regulations and SEBI Circular No. CIR/CFD/CMD1/162/2019 dated December 24, 2019, please note that there are no deviation(s) or variation(s) in respect of the utilization of the proceeds of the Preferential Issue of the Company during the first quarter ended 30th June, 2026, as mentioned in the object clause of the Notice dated 7th April, 2026 read with Corrigendum Notice dated 5th May, 2026. Please find enclosed herewith a statement in this regard. The aforesaid statement has been reviewed by the Audit Committee in its meeting held on 13th August, 2026 and taken on record by the Board at their respective meetings held on 14th August, 2026. Kindly take the above information on record. The information in the above notice is also available on the website of the Company https://www.pakka.com. Kindly bring it to the notice of all concerned. Thanking you, Yours faithfully, for Pakka Limited Sachin Kumar Srivastava Company Secretary & Corporate Finance Head Encl.: as above STATEMENT OF DEVIATION OR VARIATION IN UTILIZATION OF FUNDS RAISED Name of listed entity Pakka Limited Mode of Fund Raising Preferential Issue Date of Raising Funds (June 09, 2026) (Date of Allotment) Amount Raised Issue of ₹114.62 Crore1 Report filed for Quarter ended June 30, 2026 Monitoring Agency Applicable Monitoring Agency Name, if applicable Brickwork Ratings India Private Limited Is there a Deviation / Variation in use of funds raised No If yes, whether the same is pursuant to change in terms of a contract or Not Applicable objects, which was approved by the Unitholders If Yes, Date of Unitholders Approval Not Applicable Explanation for the Deviation / Variation Not Applicable Comments of the Audit Committee after review None Comments of the auditors, if any None Set forth below are objects for which funds have been raised in the IPO and details of deviation, if any, in the following table: Original Object Modified Original Modified Funds Amount of Remarks, if Object, if Allocation Allocation, Utilised Deviation/ any any (₹ in if any (₹ in Variation Crores) Crores) for Quarter according applicable object Investment in Jagriti Project - 114.62 - 51.10 NIL - Total - 114.62 - 51.10 - - Notes: 1. Company had come out with preferential issue of 27.20 lakh equity shares aggregating to Rs. 29.92 crore @ Rs. 110/- per share including securities premium of Rs.100 per share to the non-promoters. Company had also come out with preferential share warrants issue of up to 77 lakh fully convertible warrants (convertible into equal number of equity shares) aggregating to Rs. 84.70 crore, at an issue price of Rs. 110 per warrant ((including share premium of Rs. 100 per warrant) including warrant subscription price i.e. 24% upfront money of Rs.27.50 and the warrant exercise price of Rs.82.50 each on preferential basis to the persons/entities belonging to promoter category (“Allotees”). Total amount to be raised from the preferential issue is Rs.114.62 crore. 2. Till June 30, 2026, the warrants have been fully subscribed from the proposed allottees (i.e. non-promoter category) with 25% of the issue price received as upfront payment aggregating to Rs. 21.18 crore at the rate of Rs. 27.50 per warrant and balance 75% of the warrants exercise price to be received within 18 months from the date of allotment. The funds raised during June first quarter remains fully utilized till Q1FY26. The preferential issue of equity shares has been fully subscribed, raising the entire amount of Rs. 29.92 crore. Deviation or variation could mean: a. Deviation in the objects or purposes for which the funds have been raised or b. Deviation in the amount of funds actually utilized as against what was originally disclosed or c. Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer. Etc. Yours faithfully, for Pakka Limited Sachin Kumar Srivastava Company Secretary & Corporate Finance Head The Board of Directors Pakka Limited 312, Plaza Kalpana Society , 24/147, B-49, Birhana Road Kanpur , Uttar Pradesh - 208001 Certification on the Statement of utilization of funds raised through preferential allotment of equity shares by Pakka Limited pursuant to the requirement of Regulation 169(5) of Part VI of Chapter V of Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (as amended) Purpose 1. This certificate is issued in terms of mail received on 12th August 2026 from Pakka Limited, having its registered office at 312, Plaza Kalpana Society, 24/147, B-49, Birhana Road, Kanpur–208 001, Uttar Pradesh, India requiring us to certify the Statement of utilization/deployment of funds raised through preferential allotment of equity shares / warrants for onward submission to the Monitoring Agency. 2. The accompanying statement of utilization / deployment of funds raised through preferential allotment of equity shares / warrants given in Annexure A ("the Statement") is certified by the management and is initialed by us for identification purposes. Management's Responsibility 3. The preparation of the Statement is the responsibility of the Management of the Company including the preparation and maintenance of all accounting and other relevant supporting records and documents. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the Statement and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. 4. The Management is also responsible for ensuring that the details in the Statement have been correctly extracted from the unaudited books of account. Auditor’s Responsibility 5. We have verified the unaudited books of account and other relevant records of Pakka Limited (“the Company”), as at 30th June 2026 in connection with the utilization / deployment of funds raised through preferential allotment of equity shares / warrants as per and towards the objects of the issue. 6. We have verified the details of the utilization / deployment of the of funds raised through preferential allotment of equity shares / warrants submitted by the Company as per Annexure A to this certificate, initialed by us for identification purposes only, based on the unaudited books of account and relevant records referred to in paragraph 5 above. We have agreed the amounts included in the Annexure with the unaudited books of account and relevant records of the Company as at 30th June 2026. We have verified the accuracy of the details given in the Statement. Our responsibility is to verify the factual accuracy of the details stated in the said Annexure A. 7. It is our responsibility to provide reasonable assurance that the amounts in the Statement that form part of the of utilization of funds raised through preferential allotment of equity shares / warrants have been correctly extracted from the unaudited books of account as at 30th June 2026 and that 3rd Floor, Mistry Bhavan, Dinshaw Vachha Road, Churchgate, Mumbai 400 020, India. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Parle (E), Mumbai 400 057, India. Tel: +91 22 6250 7600 website:www.cnkindia.com MUMBAI | BENGALURU | CHENNAI | VADODARA | AHMEDABAD | GIFT CITY | DELHI |GURUGRAM | KOLKATA | PUNE | DUBAI | SHARJAH | ABU DHABI the utilization / deployment of proceeds of the preferential allotmen [Showing first 8,000 characters — download PDF for full document]