5243422026-07-215243422026-07-212026-07-215243422026-07-212026-07-21AmalgamatedEntityDomain15243422026-07-21AmalgamatedEntityDomain15243422026-07-212026-07-21AmalgamatedEntityDomain25243422026-07-21AmalgamatedEntityDomain2xbrli:purexbrli:shares524342INDO BORAX & CHEMICALS LIMITEDINDOBORAXNOTLISTEDINE803D01021NewAmalgamation/ Mergertrue2026-07-2112:30:002026-07-21INDOBORAX INFRASTRUCTURE PRIVATE LIMITEDTransferorSubsidiaryPaid-up Equity Share Capital: INR 11 Lakhs Net Worth = Equity Share Capital + Other Equity (Standalone): INR 1,244.07 Lakhs Total Income =(Revenue from Operation + Other Income (Standalone) : INR 71.18 Lakhs11000010000110000100000000INDO BORAX & CHEMICALS LIMITEDTransfereeListed Entity (self)Paid-up Equity Share Capital: INR 320.9 Lakhs Net Worth: INR 38,426.59 Lakhs Total Income =(Revenue from Operation + Other Income (Standalone) : INR 23,017.49 Lakhs123267640.3841197632360.615900320900001123267640.3841197632360.615900320900001falsetrueTransferor Company is wholly owned subsidiary of the Transferee CompanytrueThe Transferor Company is in the business of construction of residential units & real estate activities. The Transferee Company is in the business of Chemical products which include Boric Acid Technical Grade Powder & Granular, Boric Acid IP Grade (Indian Pharmacopoeia Grade), Di-Sodium Octaborate Tetrabydrate (DOT) and Boron Oxide.i. Efficiency in business operations: The proposed amalgamation of the Transferor Company with the Transferee Company is expected to create greater efficiency due to pooling and more effective utilisation of the combined resources of the said companies, reduction in overheads, costs and expenses, economies of scale, elimination of duplication of work and rationalization and reduction of compliance requirements. ii. Management focus: The proposed amalgamation of the Transferor Company with the Transferee Company will create concentrated management focus and integration with uniform management procedures and seamless implementation of policy changes. iii. Streamlining of group structure and benefit of combined resources: The proposed amalgamation will enable unified management and administration of the combined business under a single corporate entity, resulting in streamlined governance, improved coordination, faster decision-making, uniform implementation of business policies and more efficient management oversight. iv. Simplification of Financial Reporting: The proposed amalgamation will eliminate the requirement for preparation of consolidated financial statements by the Transferee Company in respect of the Transferor Company, thereby simplifying the financial reporting process, reducing the associated accounting and audit efforts and resulting in cost efficiencies.OthersThe entire share capital of the Transferor Company is held by the Company (directly and/or indirectly through nominee shareholder). Upon the Scheme becoming effective, no shares of the Company shall be allotted in lieu or exchange of the holding of the Transferee Company in the Transferor Company, no Share Entitlement Ratio/ Valuation Report would be required and accordingly, equity shares held in the Transferor Company shall stand cancelled on the Effective Date without any further act, instrument, or deed.There will be no change in the shareholding pattern of the Company pursuant to the Scheme, as no shares are being issued by the Company in connection with the Scheme.NIL