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contextRef="MainD">true</in-capmkt:WhetherDisclosureFiledForListedEntity><in-capmkt:RelationshipWithTheListedEntity contextRef="MainD">Listed Entity (self)</in-capmkt:RelationshipWithTheListedEntity><in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting contextRef="MainD">false</in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfOccurrenceOfEventOrInformation contextRef="MainD">2026-09-07</in-capmkt:DateOfOccurrenceOfEventOrInformation><in-capmkt:TimeOfOccurrenceOfEventOrInformation contextRef="MainD">20:00:00</in-capmkt:TimeOfOccurrenceOfEventOrInformation><in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported contextRef="MainI" unitRef="pure" decimals="0">2</in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported><in-capmkt:DateOfReport contextRef="MainI">2026-09-10</in-capmkt:DateOfReport><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement1">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement1">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement1">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement1">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement1">G R S M &amp; Associates</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement1">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement1" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement1">GRSM &amp; Associates, Chartered Accountants (GRSM) is a Bangalore-based partnership firm established in the year 1986, having 40 years of professional standing and experience. The firm’s ICAI registration number is 000863S. GRSM holds a valid peer review certificate issued by the Institute of Chartered Accountants of India (ICAI).

GRSM is empanelled with the Reserve Bank of India with a Category I classification and is eligible for major bank and corporate audits. It is also empanelled with Comptroller &amp; Auditor General of India and is eligible for audits of public sector undertakings.

The firm has seven experienced partners and employs about 25 professional staff including two chartered accountants. The team comprises of CISA, DISA and CMA qualified professionals. 

GRSM’s core services include statutory audits, both under Indian GAAP and Ind-AS frameworks, internal audits, tax audits, and tax and regulatory compliance assistance. It has currently and/or previously handled audits of listed entities on the NSE and BSE. The firm has expertise in manufacturing, trading, IT/ITeS, banking and financial services, real estate, pharma, and infrastructure sectors. GRSM has handled group consolidations and cross-border transactions as well</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement1">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement2">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement2">Others</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement2">Branch Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement2">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement2">GAUTAM N ASSOCIATES</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement2">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement2" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement2">Name of Firm: GAUTAM N ASSOCIATES
Chartered Accountants
FRN: 103117W
Established in the year 1980. Address Chhatrapati Sambhajinagar:30, GNA house, Behind ABC Complex,
Manmandir Travels Lane, Adalat Road,
Chhatrapati Sambhajinagar — 431 001
+91 -240 -2343800 (O)
+91-240 - 2481714 (R)
Email- gautam@cagna.org                                                  JOBS UNDERTAKEN: Internal and Statutory Audit, System &amp; Procedural Studies, Project Finance, Working Capital Finance,  Setting up Costing Procedure, Income Tax Matters,  Company Law Matters,  Management Consultancy,  Restructuring of Finance,M.L.S. built up and Analysis, Seeking Approval from DSIR, Govt incentive and subsidies. For more details refer exchange announcement.</in-capmkt:BriefProfile></xbrli:xbrl>
