VALUE3602026-04-012026-06-30VALUE3602026-06-30VALUE3602026-03-31xbrli:pure000000VALUE360NOTLISTEDINE1E7Y01018VALUE 360 COMMUNICATIONS LIMITED2026-04-012027-03-31Quarterly2026-06-30SMEfalseWe would like to submit that as per Regulation 15(2)(b) of the SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, 27 and Clauses (b) to (i) and (t) of Sub-regulation (2) of Regulation 46 and Para C, D and E of Schedule V shall not apply to a listed entity which has listed its specified securities on the SME Exchange. The Company has listed its specified securities on the Emerge Platform of the National Stock Exchange of India Limited ("NSE") on May 11, 2026, and is, accordingly, categorized as an SME listed entity. Note on Thresholds: While the paid-up equity share capital and net worth of the Company as on March 31, 2026, exceeded the thresholds specified under Regulation 15(2)(a), the Company stands unconditionally exempt under Regulation 15(2)(b) by virtue of being listed on the SME Exchange. Furthermore, the Company was not a listed entity during the immediately preceding financial years ended March 31, 2025, and March 31, 2024. Accordingly, the provisions pertaining to Integrated Filing (Corporate Governance Report) under Regulation 27 of the SEBI (LODR) Regulations, 2015, are presently not applicable to the Company. We have also submitted PCS Certificate to NSE regarding non-applicabolity of CG Provisions on the Company.truefalseWe would like to submit that as per Regulation 15(2)(b) of the SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, 27 and Clauses (b) to (i) and (t) of Sub-regulation (2) of Regulation 46 and Para C, D and E of Schedule V shall not apply to a listed entity which has listed its specified securities on the SME Exchange. The Company has listed its specified securities on the Emerge Platform of the National Stock Exchange of India Limited ("NSE") on May 11, 2026, and is, accordingly, categorized as an SME listed entity. Note on Thresholds: While the paid-up equity share capital and net worth of the Company as on March 31, 2026, exceeded the thresholds specified under Regulation 15(2)(a), the Company stands unconditionally exempt under Regulation 15(2)(b) by virtue of being listed on the SME Exchange. Furthermore, the Company was not a listed entity during the immediately preceding financial years ended March 31, 2025, and March 31, 2024. Accordingly, the provisions pertaining to Integrated Filing (Corporate Governance Report) under Regulation 27 of the SEBI (LODR) Regulations, 2015, are presently not applicable to the Company. We have also submitted PCS Certificate to NSE regarding non-applicabolity of CG Provisions on the Company. falseWe would like to submit that as per Regulation 15(2)(b) of the SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, 27 and Clauses (b) to (i) and (t) of Sub-regulation (2) of Regulation 46 and Para C, D and E of Schedule V shall not apply to a listed entity which has listed its specified securities on the SME Exchange. The Company has listed its specified securities on the Emerge Platform of the National Stock Exchange of India Limited ("NSE") on May 11, 2026, and is, accordingly, categorized as an SME listed entity. Note on Thresholds: While the paid-up equity share capital and net worth of the Company as on March 31, 2026, exceeded the thresholds specified under Regulation 15(2)(a), the Company stands unconditionally exempt under Regulation 15(2)(b) by virtue of being listed on the SME Exchange. Furthermore, the Company was not a listed entity during the immediately preceding financial years ended March 31, 2025, and March 31, 2024. Accordingly, the provisions pertaining to Integrated Filing (Corporate Governance Report) under Regulation 27 of the SEBI (LODR) Regulations, 2015, are presently not applicable to the Company. We have also submitted PCS Certificate to NSE regarding non-applicabolity of CG Provisions on the Company.falseWe would like to submit that as per Regulation 15(2)(b) of the SEBI (LODR) Regulations, 2015, the compliance with the corporate governance provisions as specified in Regulations 17, 17A, 18, 19, 20, 21, 22, 23, 24, 24A, 25, 26, 26A, 27 and Clauses (b) to (i) and (t) of Sub-regulation (2) of Regulation 46 and Para C, D and E of Schedule V shall not apply to a listed entity which has listed its specified securities on the SME Exchange. The Company has listed its specified securities on the Emerge Platform of the National Stock Exchange of India Limited ("NSE") on May 11, 2026, and is, accordingly, categorized as an SME listed entity. Note on Thresholds: While the paid-up equity share capital and net worth of the Company as on March 31, 2026, exceeded the thresholds specified under Regulation 15(2)(a), the Company stands unconditionally exempt under Regulation 15(2)(b) by virtue of being listed on the SME Exchange. Furthermore, the Company was not a listed entity during the immediately preceding financial years ended March 31, 2025, and March 31, 2024. Accordingly, the provisions pertaining to Integrated Filing (Corporate Governance Report) under Regulation 27 of the SEBI (LODR) Regulations, 2015, are presently not applicable to the Company. We have also submitted PCS Certificate to NSE regarding non-applicabolity of CG Provisions on the Company.truecomv00534Original00000