Please find enclosed soft copy of Letter of offer dated May 18, 2026 (\Letter of Offer\) which was approved by Rights Issue Committee of Board of Directors of the Company. The Company is submitting the Letter of Offer with the SEBI, BSE and NSE on May 18, 2026 in compliance with SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 as amended and the SEBI circular bearing no. (HO/49/14/14(2)2026-CFD-POD2/I/4518/2026) dated February 09, 2026.