The Company has Commenced Utilizing the funds raised through the IPO proceeds for the stated purpose of "Construction of jewellery Studio." In connection with the utilization of these funds, ....

Date: 25/08/2026 Listing Department BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai- 400001 Subject: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Utilization of Funds Raised through IPO Proceeds Dear Sir/Madam, The Company has commenced utilizing the funds raised through the IPO proceeds for the stated purpose of “Construction of Jewellery Studio.” In connection with the utilization of these funds, the Company has duly performed the “Bhumi Poojan” ceremony at the designated land, marking the commencement of the construction activities for the Jewellery Studio. We are pleased to share some memorable moments from this auspicious occasion with our valued investor community and the BSE Exchange as we take this significant step forward in the Company’s growth journey, with a continued focus on long-term value creation and shareholder wealth maximization. Kindly take the above on your records. Thanking you. Yours faithfully, For SMR Jewels Limited (Formerly known as SMR Jewels Private Limited) Jainil Virendra Soni Whole time Director DIN: 09629920