Resignation of Statutory Auditor

Ref: K/2026-2027/19 To Date: 29.08.2026 Corporate Relationship Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 539014 Trading Symbol: KALPACOMME ISIN: INE059Q01014 SUBJECT: Intimation for Resignation of Statutory Auditor of the Company under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In compliance with the provision of Regulation 30 of the SEBI (Listing Obligation and Disclosure Requirement 2015) read with Clause 7 A of Para A of Part A of Schedule III of the Listing Regulation as amended thereto, we hereby inform you that: 1. The resignation of M/s SGR & Associates LLP Chartered Accountants, Firm Registration No. 022767N, from the office of Statutory Auditor of the Company with effect from 29th day of August, 2026, due to pre-occupation with other professional assignments and commitments. M/s SGR & Associates LLP has confirmed that there are no material reasons for his resignation other than mentioned in her resignation letter. The details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure – I. This is for your information and records. Thanking You For and behalf of Kalpa Commercial Limited Ishant Malhotra Managing Director DIN: 06459062 KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Office: 1st Floor, 984, Pocket C, IFC Ghazipur, Delhi - 110 096 IN E-Mail ID: infokalpa2@gmail.com Website: www.kalpacommercialltd.com Contact No. 011 65260012 ANNEXURE- I RESIGNATION OF M/S SGR & ASSOCIATES LLP Disclosure with respect to resignation/ Change in Auditors of the company pursuant to the Regulation 30 of SEBI (Listing Obligation and Disclosure Requirement) Regulation, 2015 read with Para A of Part A of Schedule III and SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024) SN Particulars Remarks 1. Name of the listed entity: Kalpa Commercial Limited 2. Details of the Statutory Auditor: a) Name M/s SGR & Associates LLP b) Address B-307, Manav Apartments, Sector 9 , Rohini, New Delhi 110085 3. Details of association with the listed entity: a) Date on which the statutory 39th Annual General Meeting of the Company held on auditor was appointed 29.09.2023 b) Date on which the term of Conclusion of 44th Annual General Meeting of the Company to the statutory auditor was be scheduled held in Financial year 2028. scheduled to expire c) Prior to resignation, the Independent Auditor Report (Limited Review Report) on the latest audit report/limited Financial Results for the quarter ended 30.06.2026 and review report submitted by Submitted with Stock Exchange dated on 10.08.2026. the auditor and of its submission. 4. Detailed reasons for Due to pre-occupation with other professional assignments resignation: and commitments, we are unable to devote the requisite time and attention to the audit engagement as required. Accordingly, we hereby tender our resignation from the office of Statutory Auditors of the Company with effect from 29-08- 2026. 5. In case of any concerns, efforts NONE made by the auditor prior to resignation (including approaching the Audit Committee/Board of Directors along with the date of communication made to the Audit Committee/Board of Directors): 6. In case the information requested by the auditor was not provided, then following shall be disclosed: (a) Whether the inability to Not Applicable obtain sufficient appropriate audit evidence was due to a management-imposed limitation or circumstances beyond the control of the management. b) Whether the lack of Not Applicable information would have significant impact on the financial statements/results. KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Office: 1st Floor, 984, Pocket C, IFC Ghazipur, Delhi - 110 096 IN E-Mail ID: infokalpa2@gmail.com Website: www.kalpacommercialltd.com Contact No. 011 65260012 (c) Whether the auditor has Not Applicable performed alternative procedure to obtain appropriate evidence for the purposes of audit/limited review as laid down in SA 705 (Revised) (d) Whether the lack of Not Applicable information was prevalent in the previous reported financial statements/results. If-yes, on what basis the previous audit/limited review reports were issued. 7. Any other facts relevant to the Not Applicable resignation: 8. Reason for change viz. Resignation of M/s SGR & Associates LLP, Chartered appointment, resignation, Accountants (FRN No. 022767N) removal, death or otherwise 9. Letter Of Resignation Along Enclosed herewith as Annexure 1.1 With Detailed Reason For Resignation 10. Effective Date of Resignation 29th August, 2026 11. Brief Profile NA 12. Disclosure of Relationships NA between Director KALPA COMMERCIAL LIMITED CIN: L74899DL1985PLC022778 Regd. Office: 1st Floor, 984, Pocket C, IFC Ghazipur, Delhi - 110 096 IN E-Mail ID: infokalpa2@gmail.com Website: www.kalpacommercialltd.com Contact No. 011 65260012