Certificate under SEBI (Depositories and Participants) Regulations, 2018

July 06, 2026 Bombay Stock Exchange Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, 'Exchange Plaza', Dalal Street, Bandra-Kurla Complex, Bandra (East), Mumbai – 400 001. Mumbai – 400 051. Scrip Code: 540048 Symbol: SPAL Dear Sirs, Sub: Certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the Quarter ended June 30, 2026. We are enclosing herewith the Certificate issued by MUFG Intime India Private Limited (Formerly known as Link Intime India Private Limited) dated July 01, 2026, the Registrar and Share Transfer Agent (RTA) of the Company confirming the Compliance of Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended June 30, 2026. Kindly take note of the same. Thanking You, For S.P.Apparels Limited, K.Vinodhini Company Secretary and Compliance Officer Encl: As above MUFG Intime India Private Limited (Formerly Link Intime India Private Limited) CIN: U67190MH1999PTC118368 Registered Address: C-101, Embassy 247, L.B.S. Marg, Vikhroli (West), Mumbai - 400083. Tel: +91 22 4918 6000 www.in.mpms.mufg.com Date : 01-07-2026 The Compliance Officer/ Company Secretary S.P. APPARELS LIMITED 39-A, EXTENSION STREET KAIKATTIPUDUR, AVINASHI TIRUPPUR COIMBATORE PINCODE : 641654 Sub : Confirmation Certificate under Regulation 74(5) of Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. Dear Sir/Madam, In reference to the above captioned regulation, we hereby confirm that the securities received from the depository participants for dematerialisation during the quarter ended 30th June 2026, were confirmed (accepted/rejected) to the depositories by us and that securities comprised in the said certificates have been listed on the stock exchanges where the earlier issued securities are listed. We hereby also confirm that the security certificates received for dematerialisation have been confirmed/rejected and the security certificates received were mutilated and cancelled after due verification by the depository participant and the name of the depositories have been substituted in the register of members as the registered owner within the prescribed timelines. We request you to kindly take note of the above in your records. Thanking you, Yours faithfully, For MUFG Intime India Private Limited (Formerly Link Intime India Private Limited) Ashok Shetty Sr. Vice President-Corporate Registry MUFG Intime India Private Limited A part of MUFG Corporate Markets, a division of MUFG Pension & Market Services