EMS LIMITED — Audit Report / Information 2026

May 28, 2025

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May 28[th] , 2025

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----- Start of picture text ----- BSE Limited National Stock Exchange of IndiaPhiroze Jeejeebhoy Towers, LimitedDalal Street, Exchange Plaza, C-1, Block-GMumbai- 400 001 Bandra Kulra Complex,Bandra (E)Mumbai- 400 051Scrip Code: 543983 NSE Symbol: EMSLIMITED----- End of picture text -----

Subject: - Intimation of re-appointment of Internal Auditor for the financial year 2025-26 -pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 .

Dear Sir/Ma’am,

Pursuant to the provisions of Regulation 30 and Para A of Part-A of Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to submit that the Board of the Directors of the Company at their meeting held May 28[th] , 2025 has inter alia considered and approved the following:

• Based on the recommendation of Audit Committee, the Board of Directors has approved the Re-appointment of M/s Garg Sanjay Kumar & Associates (FRN: 007230C) as Internal Auditor for the Financial year 2025-26 to conduct the internal audit of the Company;

The Board Meeting commenced today at 04:00 P.M. and concluded at 04:35 P.M.

The detailed disclosures as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, is enclosed herewith.

Request you to take the same on your records.

Thanking you.

Yours faithfully, For EMS Limited (formerly known as EMS Infracon Pvt Ltd)

ASHISH Digitally signed by ASHISH TOMAR Date: 2025.05.28 TOMAR 17:15:04 +05'30'

Ashish Tomar Managing Director & CFO DIN: 03170943

Encl: as stated above

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Disclosure as per Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024.

Re-appointment of Internal Auditor for the financial year 2024-25

Sl.No	Sl.No	Particulars	Internal Auditor
1.		Name of the Auditor	M/s. Garg Sanjay Kumar & Associates (FRN:007230C)
2.		Reason for changeviz.appointment,resignation,removal,deathorotherwise	Re-appointment of M/s. Garg Sanjay Kumar &Associates (FRN: 007230C) as Internal Auditor of theCompany
3.		Dateofappointment/cessation(asapplicable) and termofappointment	Date of re-appointmentMay 28, 2025Term of AppointmentFortheFinancial Year2025-26
4.		Brief Profile	M/s Garg Sanjay Kumar & Associates, is aProprietorship firm of Mr. Sanjay Kumar Garg. He isalso the fellow member of the Institute of CharteredAccount of India having good experience in the fieldof accountancy and taxation.
5.		Disclosureofrelationshipsbetween directors (incase of appointmentofdirector)	Not Applicable