Submission of Audited Financial Statements with Audit Report for the Financial Year 2025-26.

Security & Beyond 19th August, 2026 The Secretary/Corporate Relationship Dept. The Manager The Bombay Stock Exchange Limited Listing Department PJ. Towers National Stock Exchange oflndia Ltd. Dalal Street, Fort, 'Exchange Plaza', C-1, Block G Mumbai 400001. Bandra Kurla Complex, Bandra (E), Mumbai 400051. Stock Code: 531404 Stock Code: ZICOM Ref. ISIN INE 871B01014 Dear Sir/ Madam, Re.: Submission of Audited Financial Statements with Audit Report for the Financial Year 2025-26. The undersigned refers to its intimation dated August 9, 2022 regarding initiation of Corporate Insolvency Resolution Process ("ClRP") in respect of Zicom Electronic Security Systems Limited ("Corporate Debtor") under the provisions of Insolvency and Bankruptcy Code, 2016 ("Code"), by an order ofHon'ble National Law Tribunal, Mumbai Bench ("NCLT"), dated July 29, 2022. The undersigned understands that in terms of Regulation 33, the Corporate Debtor is required to submit its audited standalone financial statement as well as consolidated audited financial statements (applicable for subsidiary company). Based on the records and inputs received from the erstwhile RP of the Corporate Debtor, the undersigned understands that the same is not submitted for FY 2025-26. In this regard, the undersigned hereby submits the Audited Standalone Financial Statements of the Company for the financial year ended March 31, 2026, along with the Audit Report thereon, for dissemination to the Stock Exchanges and information of the stakeholders. Thanking you, Yours faithfully, For Zicom Electronic Security Systems Limited (Under Corporate Insolvency Resolution Process) 1'<-· 6~ Chirag Rajendrakumar Shah IBBI Registration No.: IBBI/IPA-001/lP-P01 169/2018-19/11837 Resolution Professional in the matter of Zicom Electronic Security Systems Limited Zicom Electronic Security Systems Limited (under Corporate Insolvency Resolution Process) Zicom House, 45 Chimbai Road, Off Hill Road, Bandra (West), Mumbai -400 050 (Earlier Registered Office: Silver Metropolis, Western Express Highway, Goregaon (East), Mumbai-400063). Email: zicom.cirp@gmail.com I Website: www.zicom.com CIN: L321 09MH1994PLC083391 Zicom Electronic Security Systems Limited (Under CIRP) CIN: L32109MH1994PLC083391 Reg. Off.: Zicom House, 45, Chimbai Road, Off Hill Road, Security & Beyond Bandra (West), Mumbai, 400050 Maharashtra, India REPORT OF THE RESOLUTION PROFESSIONAL I, Chirag R. Shah, have been appointed as a Resolution Professional (RP) by CoC and same has been confirmed by Hon'ble National Company Law Tribunal, Mumbai Bench ("NCLT") through order dated September 4, 2025 thus, replacing Erstwhile RP. Pursuant to the said order, I have taken over the control and custody of the management and operations of the company with effect from September 4, 2025. As per the requirements of Insolvency and Bankruptcy Code, 2016, (Code) the IRP/RP has to ensure that the Corporate Debtor remains going concern during CIRP. As the Corporate Debtor is a listed Company and is required to prepare and submit financial results in respect of the entire financial year as per Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR Regulation), the RP ensured preparation and submission of standalone financial results and statement of assets and liabilities in respect of the entire financial year ended 31't March, 2026. The standalone financial results and statement of assets and liabilities in respect of the entire financial year ended 31't March, 2026 enclosed herewith have been drawn as per accounting practices followed by the Corporate Debtor and records available with the Corporate Debtor. Pursuant to the order dated 29th July 2022 passed by the Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench, the Corporate Insolvency Resolution Process ("CIRP") against the Company was initiated under the provisions of the Insolvency and Bankruptcy Code, 2016 ("the Code") and Mr. Huzefa Fakhri Sitabkhan, (Registration o. IBBI/IPA-001/IP-P00031/2017-18/10115) was appointed as the IRP and subsequently as RP and the powers of the Board of Directors, Key Managerial Personnel, and erstwhile management stood suspended and vested in the Resol ·on Professional, in accordance with the provisions of the Code. 2022 to 4th September 2025, the affairs, management, and operations of the Company were under e n, control, and custody of Mr. Huzefa Fakhri Sitabkhan, Insolvency Professional (Registration No. /1 :-00 .. I -P00031/2017-18/10115), in his capacity as the Interim Resolution Professional and thereafter as · n Professional ("Erstwhile RP"). In accordance with Section 134 of the Companies Act, 2013, Regulation I (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, the financial statements ~,. .. ,.~ny are required to be authenticated by the person who supervised and controlled the affairs of the ~ or during the relevant period. :::J;,7.j,~ndi"rng he above, the responsibility for authentication of the financial statements, to the extent of the 2.9 · July 2022 to 31't March 2025, continues to vest with the Erstwhile RP Mr. Huzefa Fakhri Sitabkhan, on ho exercised supervision, control, and management of the affairs of the Company during the said e signing of the financial statements by the current RP is undertaken solely for the purpose of compliance uirements of the Companies Act, 2013, the Insolvency and Bankruptcy Code, 2016, and the applicable ereunder, and does not extend to, nor imply, acceptance of responsibility for the preparation, -.:=--:-.~n:•nce of accounting records, or management of the affairs of the Company for periods during which such nderthe supervision and control of the Erstwhile RP Mr. Huzefa Fakhri Sitabkhan. Further, the detailed taken place by the CoC Members in 40th CoC Meeting held on 17th November, 2025 and 41't CoC ecember, 2025 in relation to the hindrances and difficulties faced by the current RP due to e nalisation of the Financial Statement from 2022-23 onwards and non-signing of the ~ e Erst\ hile RP. Further, RP has discontinued the previous audit firm namely SMPP & Zicom Electronic Security Systems Limited (Under CIRP) CIN: L32109MH1994PLC083391 Reg. Off.: Zicom House, 45, Chimbai Road, Off Hill Road, Security & Beyond Bandra (West), Mumbai, 400050 Maharashtra, India Pursuant to the order dated 29th July, 2022, all the powers of the Board of Directors, key managerial persons, and the partner of the corporate debtor, as the case may be, hereafter cease to exist. The Company's Chief Financial Officer and Company Secretary have resigned on 15th March, 2021 and 28th February, 2022 respectively. All these powers henceforth vest with the RP and with effect from 4th September, 2025, RP Chi rag Rajendrakumar took over the control and custody of the management and operations of the company and is acting behalf of the Committee of Creditors (CoC) of the Corporate Debtor. In the absence of the Chief Financial Officer, Company Secretary and• other officials who were primarily responsible for closure of accounts and financial reporting, the RP has made all practical and reasonable efforts from time to time to gather details to prepare these financial statements, despite various challenges and complex circumstances, has tried to put in best possible efforts to provide information required by the Auditors for the purpose of carrying out the audit of the financial statements of the Corporate Debtor. The RP presumed that the records made available to him are genuine and are properly maintained by the previous management, comprising of Board of Directors and Erstwhile and that such information and data are in the conformity with the Companies Act, 2013 and other applicable laws with respect to the preparation of the financial results. The RP, in review of financial results and signing this financial statement has relied upon the assistance provided by the [Showing first 8,000 characters — download PDF for full document]