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Directors in the promoter category holding shares are already counted in Promoter/ Promoter Group. Sonali Nigam is Non Resident and does not have PAN in India. The Company follows the Trust Route for transferring shares to employees, wherein the Trust subscribes to shares issued by the Company. Since the Trust's shareholding is classified under the 'Non-Promoter, Non-Public' category, the aggregate outstanding ESOPs are also reported under the same category. During the quarter ended 31st March, 2026, certain equity shares allotted to Newgen ESOP Trust were debited from the depository system (NSDL); however, the corresponding credit to the beneficiary account is pending as on the reporting date. Pending such credit, these shares are reflected in the physical shareholding, resulting in an increase in physical shares from 21600 to 28100. 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