5440452026-06-102026-06-105440452026-06-105440452026-06-102026-06-10PartiesOfTheAgreementDomain15440452026-06-10PartiesOfTheAgreementDomain15440452026-06-102026-06-10PartiesOfTheAgreementDomain25440452026-06-10PartiesOfTheAgreementDomain25440452026-06-102026-06-10PartiesOfTheAgreementDomain35440452026-06-10PartiesOfTheAgreementDomain35440452026-06-102026-06-10PartiesOfTheAgreementDomain45440452026-06-10PartiesOfTheAgreementDomain45440452026-06-102026-06-10PartiesOfTheAgreementDomain55440452026-06-10PartiesOfTheAgreementDomain55440452026-06-102026-06-10PartiesOfTheAgreementDomain65440452026-06-10PartiesOfTheAgreementDomain65440452026-06-102026-06-10PartiesOfTheAgreementDomain75440452026-06-10PartiesOfTheAgreementDomain7xbrli:pureDOMS INDUSTRIES LIMITEDDOMSNewOthersAsset Purchase AgreementExecution of agreementListed Entityfalse2026-06-1020:30:00true2026-06-10 (i) The aggregate consideration is US$ 3,700,000 (excluding inventory value), allocated as follows: Patents/ designs (SLP) – US$ 50,000; Trademarks (LBS) – US$ 125,000; Copyrights (LBS) – US$ 4.00; Equipment (RPI) – US$ 3,524,996; Contracts (RPI) – Nil; Domain Names (LBS) – Nil; Social Media Accounts (RPI) – Nil. (ii) Completion will take place on 1 July 2026, or such other date as the parties may agree. (iii) The inventory consideration is payable on Completion based on RPI's estimate, subject to a post-Completion true-up against the actual closing inventory value (as agreed between the parties or, failing agreement, as determined by an independent third-party expert). (iv) Post completion: (a) the Company will grant RPI a royalty free license to use the ‘Reynolds’ brand as part of RPI’s corporate name and for ancillary purposes; and (b) SLP will grant the Company, a royalty free license to use the ‘Paper Mate’ brand in order to fulfil the Company’s obligations under certain license agreements to be novated in favour of the Company; in each case on terms and conditions set out in detailed license agreements that will be signed on Completion. (v) The transaction also involves ancillary agreements including an IP assignment agreement, a supply agreement pursuant to which RPI will supply pen tips to the Company, all to be executed at Completion. (vi) The APA does not confer any special rights such as the right to appoint directors or first right to share subscription.E92026-06-10trueNo impact on the management or control of the Company. The transaction is an asset purchase and does not involve any change in the shareholding or control of the Company.7DOMS Industries LimitedParty entering into the agreement0falseReynolds Pens India Private LimitedCounterparties to the agreement0falseSanford, L.P.Counterparties to the agreement0falseLuxembourg Brands S.à r.l.Counterparties to the agreement0falseNewell Europe S.à r.l.Counterparties to the agreement0falseNWL Valence Services S.A.S.Counterparties to the agreement0falseNWL Switzerland S.à r.l.Counterparties to the agreement0false2026-06-10The Asset Purchase Agreement is entered into for the acquisition by the Company of acquisition of identified assets, contracts, employees, intellectual properties and associated identified liabilities relating to the manufacture and sale of pens, markers, highlighters and school supplies under the Reynolds brand. The transaction is expected to strengthen the Company's product portfolio and market presence in the writing instruments and school supplies segment.The significant terms of the Asset Purchase Agreement ('APA') include: (i) The aggregate consideration is US$ 3,700,000 (excluding inventory value), allocated as follows: Patents/ designs (SLP) – US$ 50,000; Trademarks (LBS) – US$ 125,000; Copyrights (LBS) – US$ 4.00; Equipment (RPI) – US$ 3,524,996; Contracts (RPI) – Nil; Domain Names (LBS) – Nil; Social Media Accounts (RPI) – Nil. (ii) Completion will take place on 1 July 2026, or such other date as the parties may agree. (iii) The inventory consideration is payable on Completion based on RPI's estimate, subject to a post-Completion true-up against the actual closing inventory value (as agreed between the parties or, failing agreement, as determined by an independent third-party expert). (iv) Post completion: (a) the Company will grant RPI a royalty free license to use the ‘Reynolds’ brand as part of RPI’s corporate name and for ancillary purposes; and (b) SLP will grant the Company, a royalty free license to use the ‘Paper Mate’ brand in order to fulfil the Company’s obligations under certain license agreements to be novated in favour of the Company; in each case on terms and conditions set out in detailed license agreements that will be signed on Completion. (v) The transaction also involves ancillary agreements including an IP assignment agreement, a supply agreement pursuant to which RPI will supply pen tips to the Company, all to be executed at Completion. (vi) The APA does not confer any special rights such as the right to appoint directors or first right to share subscription.falseThe Company will assume identified liabilities set out in the APA relating to the assets, contracts, employees and intellectual property being acquired. Parties have provided each other customary warranties under the APA.There are no nominees to be appointed on the board of directors of the Company pursuant to the APA. No potential conflict of interest arises out of this agreement.