IKOMA TECHNOLOGIES LIMITED — Proxy Solicitation & Information Statement 2026

Jun 8, 2026

IKOMA TECHNOLOGIES LIMITED

(Formerly known as Vuenow Infratech Limited)

CIN: L62099MH1993PLC074167

Reg. Office: Office No. S-157, 2nd floor, Fantasia Multiplex Entertainment Complex,

Sector-30A, Vashi, Thane, Navi Mumbai, Maharashtra-400703

Corporate Office: New No. 34 Old No. 77 Division B, III Floor Maddox Street Choolai, Vepery,

Chennai, Perambur Purasawalkam, Tamil Nadu- 600007

E-Mail-goodvalueirrigationltd@gmail.com Website: https://ikoma.co.in/

To,

Date: June 08, 2026

BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street Mumbai - 400001	Scrip Code: 531997 Symbol: IKOMA ISIN: INE164D01010

Sub: Notice of Postal Ballot - Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Pursuant to Regulation 30 of the Listing Regulations, please find enclosed a copy of the Postal Ballot Notice dated June 08, 2026 together with the Explanatory Statement thereto ("Postal Ballot Notice"), for seeking approval of the members of the Company on the Special Business, as set out below, through Postal Ballot by means of remote e-voting process ("e-voting"), pursuant to the provisions of Sections 110 and 108 of the Companies Act, 2013 read with applicable guidelines /circulars / rules issued by the Ministry of Corporate Affairs inter alia including General Circular Nos. 14/2020 dated April 8, 2020, 17/2020 dated April 13, 2020 including the latest being the General Circular No. 03/2025 dated September 22, 2025 (collectively termed as ("MCA Circulars") and Securities and Exchange Board of India, from time to time, ("SEBI Circulars") (MCA Circulars and SEBI Circulars are collectively termed as "Circulars"), Secretarial Standard on General Meetings issued by the Institute of Company Secretaries of India ("SS-2") and any other applicable laws, rules, and regulations:

Sr. No.	Description of Resolutions	Type of Resolutions
1.	Entering into material related party transactions with Mr. Rahul Anandrao Bhargav for the FY 2026-2027	Ordinary Resolution
2.	Entering into material related party transactions with Mr. Paras Chand Jain for the FY 2026-2027	Ordinary Resolution
3.	Entering into material related party transactions with Mr. Bhavesh Bhairaram Lohar for the FY 2026-2027	Ordinary Resolution
4.	Entering into material related party transactions with Mr. Nitesh Jain for the FY 2026-2027	Ordinary Resolution
5.	Entering into material related party transactions with Ms. Preeti Kiran Mehta for the FY 2026-2027	Ordinary Resolution
6.	Entering into material related party transactions with Mr. Sanyog Kumar Rathi for the FY 2026-2027	Ordinary Resolution
7.	Entering into material related party transactions with M/s. ICM Insurance Brokers Private Limited for the FY 2026-2027	Ordinary Resolution

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IKOMA TECHNOLOGIES LIMITED

(Formerly known as Vuenow Infratech Limited)

CIN: L62099MH1993PLC074167

Reg. Office: Office No. S-157, 2nd floor, Fantasia Multiplex Entertainment Complex,
Sector-30A, Vashi, Thane, Navi Mumbai, Maharashtra-400703

Corporate Office: New No. 34 Old No. 77 Division B, III Floor Maddox Street Choolai, Vepery,
Chennai, Perambur Purasawalkam, Tamil Nadu- 600007

E-Mail-goodvalueirrigationltd@gmail.com Website: https://ikoma.co.in/

In compliance with the applicable Circulars, the Postal Ballot Notice is being sent to all members whose names appear in the Register of Members / Register of Beneficial Owners maintained by the Depositories viz. National Securities Depository Limited ("NSDL") and Central Depository Services (India) Limited ("CDSL") and whose email address is registered with NSDL/CDSL and/or Purva Sharegistry (India) Private Limited ("RTA") as on Friday, June 05, 2026 ("cut-off date").

The Company engaged the services of Purva Sharegistry India Pvt Ltd ("RTA") for facilitating e-voting to enable the members to cast their votes electronically. The e-voting on the resolutions as set out in the Postal Ballot Notice shall commence on Tuesday, June 09, 2026, at 9:00 a.m. (IST) and ends on Wednesday, July 08, 2026, at 5:00 p.m. (IST). The e-voting module shall be disabled by RTA thereafter. Once a Member has exercised the vote, whether partially or otherwise, shall not be allowed to change it subsequently or cast the vote again.

The Postal Ballot Notice along with the Explanatory Statement and instructions for e-voting, which is enclosed is also available on the Company's website at https://ikoma.co.in/investor-relation?cat=postal-ballot websites of the Stock Exchanges i.e. BSE Limited at www.bseindia.com and on the e-voting website of RTA at https://www.purvashare.com/.

The results of the Postal Ballot will be announced within two working days of conclusion of e-voting.

Kindly take the same on record.

Yours faithfully,

For and on behalf of

Ikoma Technologies Limited

(Formerly known as Vuenow Infratech limited)

RAHUL
ANANDRAO
BHARGAV

Digitally signed by
RAHUL ANANDRAO
BHARGAV
Date: 2026.06.08
18:17:55 +05'30'

Rahul Anandrao Bhargav
Managing Director
DIN: 08548577

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Reg. Office: Office No. S-157, 2nd floor, Fantasia Multiplex Entertainment Complex,

Sector-30A, Vashi, Thane, Navi Mumbai, Maharashtra-400703

Corporate Office: New No. 34 Old No. 77 Division B, III Floor Maddox Street Choolai, Vepery,

Chennai, Perambur Purasawalkam, Tamil Nadu- 600007

NOTICE OF POSTAL BALLOT

(Pursuant to Section 108, Section 110 of the Companies Act, 2013, read with Rule 20 and Rule 22 (1) of the Companies (Management and Administration) Rules, 2014, as amended and Regulation 44 of SEBI (LODR) Regulations, 2015)

VOTING STARTS ON	VOTING ENDS ON
Tuesday, June 09, 2026, at 9:00 a.m. (IST)	Wednesday, July 08, 2026, at 5:00 p.m. (IST)

Dear Members,

Notice of Postal Ballot is hereby given to the Members of Ikoma Technologies Limited (Formerly known as "Vuenow Infratech Limited") ("the Company"), pursuant to and in compliance with the provisions of Section 108, Section 110 and other applicable provisions, if any, of the Companies Act, 2013 ("the Act") (including any statutory modification(s) or re-enactment(s) thereof for the time being in force), read with Rules 20 and 22 of the Companies (Management and Administration) Rules, 2014 ("the Rules"), Regulation 44 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), Secretarial Standard on General Meetings issued by The Institute of Company Secretaries of India ("SS-2"), each as amended, and in accordance with the requirements prescribed by the MCA for holding general meetings/ conducting postal ballot process through e-voting vide General Circular No. 14/2020 dated April 8, 2020, General Circular No. 17/2020 dated April 13, 2020, General Circular No. 20/2020 dated May 05, 2020, General Circular No. 02/2021 dated January 13, 2021; General Circular No. 19/2021 dated December 08, 2021 read with General Circular No. 02/2022 dated May 05, 2022, General Circular No. 11/2022 dated December 28, 2022, General Circular No. 09/2023 dated September 25, 2023, General Circular No. 09/2024 dated September 19, 2024 and General Circular No. 03/2025 dated September 22, 2025 read with other relevant circulars issued in this regard ("MCA Circular"), to transact the Special Businesses as set out hereunder by passing Ordinary Resolutions by way of postal ballot only, by voting through electronic means ("remote e-voting").

Pursuant to Sections 102, 110 and other applicable provisions of the Act, the statement pertaining to the said Resolutions setting out the material facts and the reasons/ rationale thereof is annexed to this Postal Ballot Notice ('Notice') for your consideration and forms part of this Notice.

In compliance with the aforesaid MCA Circular, this Notice is being sent only through electronic mode to those Members whose email addresses are registered with Ikoma Technologies Limited ('the Company')/ Purva Sharegistry India Pvt Ltd, the Company's Registrars and Transfer Agent ('RTA') / National Securities Depository Limited ('NSDL') and/or Central Depository Services (India) Limited ('CDSL'), (NSDL and CDSL collectively 'Depositories') as on Friday, June 05, 2026 ("the cut off date").

Accordingly, a physical copy of the Notice along with Postal Ballot Form and pre-paid business reply envelope is not being sent to the Members for this Postal Ballot. If your email address is not registered with the Company/ RTA/ Depositories/ Depository Participants, please follow the process provided in the notes to this Notice. The communication of assent /dissent of the Members

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on the resolution(s) proposed in the Notice will only take place through the remote e-voting system.

The communication of the assent or dissent of the Members would take place only through the remote e-voting.

In compliance with Regulation 44 of the Listing Regulations and pursuant to the provisions of Sections 108 and 110 of the Act read with the Rules, MCA Circular and SS-2, the Company has engaged the services of Purva Sharegistry India Pvt Ltd ("RTA") for the purpose of providing remote e-voting facility to its Members to enable them to cast their votes electronically. The instructions and detailed procedure for remote e-voting are appended to this Notice. The Notice is also available on the website of the Company at https://ikoma.co.in/.

An explanatory statement pursuant to Section 102, 110 and other applicable provisions, if any, of the Act, pertaining to the special items setting out the material facts and reasons thereof along with the instructions/procedures for remote e-voting is annexed to this Postal Ballot Notice for your consideration.

Pursuant to Rule 22(5) of the Companies (Management and Administration) Rule, 2014, the Board of Directors, at its meeting held on June 05, 2026, has appointed Ms. Sonam Jain, Practicing Company Secretary, as the Scrutinizer for conducting the postal ballot voting process fairly and transparently.

The remote e-voting period commences from Tuesday, June 09, 2026, at 9:00 a.m. (IST), and ends on Wednesday, July 08, 2026, at 5:00 p.m. (IST). The Scrutinizer will submit the report to the Chairman of the Company, or any person authorized by him upon completion of the scrutiny of the votes cast through remote e-voting. The results of the Postal Ballot will be announced on or before Friday, July 10, 2026.

The said results along with the Scrutinizer's Report would be intimated to BSE Limited where the Equity Shares of the Company are listed. Additionally, the results will also be uploaded on the Company's website https://ikoma.co.in/ immediately after the declaration of Result.

You are requested to peruse the proposed Resolutions along with the Explanatory Statements and thereafter record your assent or dissent by means of remote e-voting facility provided by the Company.

Members desiring to exercise their vote through the remote e-voting process are requested to carefully read the instructions indicated in this Notice and record their assent (FOR) or dissent (AGAINST) by following the procedure as stated in the Notes forming part of the Notice for casting of votes by remote e-voting not later than Wednesday, July 08, 2026, at 5:00 p.m. (IST). The remote e-voting facility will be disabled by RTA immediately thereafter.

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Special Business:

1. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MR. RAHUL ANANDRAO BHARGAV FOR THE FY 2026-2027

To consider and if thought fit, to pass the following resolution as an Ordinary Resolution:

"RESOLVED THAT pursuant to Regulation 23(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), the applicable provisions of the Companies Act, 2013 along with the Rules made thereunder, and other applicable laws (including any amendments, modifications, variations or re-enactments thereof), Related Party Transaction Policy of the Company and on the basis of the recommendations/approval of the Audit Committee and the Board of Directors of the Company, approval of the Members of the Company be and is hereby accorded to the Company for entering into and/or continuing to enter into contracts/transactions/arrangements with Mr. Rahul Anandrao Bhargav, Managing Director of the Company and a related party within the meaning of Section 2(76) of the Companies Act, 2013 and Regulation 2(1)(zb) of the Listing Regulations, in the nature of a) sale, purchase, lease or supply of goods or business assets or property or equipment; b) availing or rendering of services; c) transfer of any resources, services or obligations to meet the Company's business objectives/requirements ("Related Party Transactions") or any other transaction falling under the purview of related party transaction directly or indirectly not mentioned above aggregating up to an amount not exceeding INR 100 crores, provided that the said transactions are entered into/ carried out on arm's length basis and on such terms and conditions as may be decided by the Board of Directors (including any Committee of Directors thereof being authorized in this behalf) of the Company as deemed fit from time to time for the FY 2026-2027.

RESOLVED FURTHER THAT for the purpose of giving effect to this resolution, the Board of Directors of the Company be and is hereby authorized to do all such acts, deeds and things as are incidental thereto or as may be deemed necessary or desirable or to settle any question or difficulty that may arise in such manner as it may deem fit and all actions taken by the Board of Directors and/or the Audit Committee in connection with any matter referred to or contemplated in this resolution, be and are hereby approved and confirmed in all respects.

RESOLVED FURTHER THAT the Board of Directors and the Audit Committee of the Company be and is hereby authorised to delegate all or any of the powers conferred on it as they may deem fit and to do all such acts and take all such steps as may be considered necessary or expedient to give effect to the aforesaid resolution."

1. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MR. PARAS CHAND JAIN FOR THE FY 2026-2027

To consider and if thought fit, to pass the following resolution as an Ordinary Resolution:

"RESOLVED THAT pursuant to Regulation 23(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), the applicable provisions of the Companies Act, 2013 along with the Rules made thereunder, and other applicable laws (including any amendments, modifications, variations or re-enactments thereof), Related Party Transaction

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Policy of the Company and on the basis of the recommendations/approval of the Audit Committee and the Board of Directors of the Company, approval of the Members of the Company be and is hereby accorded to the Company for entering into and/or continuing to enter into contracts/transactions/arrangements with Mr. Paras Chand Jain, Executive Director of the Company and a related party within the meaning of Section 2(76) of the Companies Act, 2013 and Regulation 2(1)(zb) of the Listing Regulations, in the nature of a) sale, purchase, lease or supply of goods or business assets or property or equipment; b) availing or rendering of services; c) transfer of any resources, services or obligations to meet the Company's business objectives/requirements ("Related Party Transactions") or any other transaction falling under the purview of related party transaction directly or indirectly not mentioned above aggregating up to an amount not exceeding INR 100 crores, provided that the said transactions are entered into/ carried out on arm's length basis and on such terms and conditions as may be decided by the Board of Directors (including any Committee of Directors thereof being authorized in this behalf) of the Company as deemed fit from time to time for the FY 2026-2027.

RESOLVED FURTHER THAT for the purpose of giving effect to this resolution, the Board of Directors of the Company be and is hereby authorized to do all such acts, deeds and things as are incidental thereto or as may be deemed necessary or desirable or to settle any question or difficulty that may arise in such manner as it may deem fit and all actions taken by the Board of Directors and/or the Audit Committee in connection with any matter referred to or contemplated in this resolution, be and are hereby approved and confirmed in all respects.

RESOLVED FURTHER THAT the Board of Directors and the Audit Committee of the Company be and is hereby authorised to delegate all or any of the powers conferred on it as they may deem fit and to do all such acts and take all such steps as may be considered necessary or expedient to give effect to the aforesaid resolution."

3. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MR. BHAVESH BHAIRARAM LOHAR FOR THE FY 2026-2027

Reg. Office: Office No. S-157, 2nd floor, Fantasia Multiplex Entertainment Complex,
Sector-30A, Vashi, Thane, Navi Mumbai, Maharashtra-400703

Corporate Office: New No. 34 Old No. 77 Division B, III Floor Maddox Street Choolai, Vepery,
Chennai, Perambur Purasawalkam, Tamil Nadu- 600007

carried out on arm's length basis and on such terms and conditions as may be decided by the Board of Directors (including any Committee of Directors thereof being authorized in this behalf) of the Company as deemed fit from time to time for the FY 2026-2027.

4. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MR. NITESH JAIN FOR THE FY 2026-2027

1. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MS. PREETI KIRAN MEHTA FOR THE FY 2026-2027

6. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH MR. SANYOG KUMAR RATHI FOR THE FY 2026-2027

7. ENTERING INTO MATERIAL RELATED PARTY TRANSACTIONS WITH M/S. ICM INSURANCE BROKERS PRIVATE LIMITED

"RESOLVED THAT pursuant to the provisions of Regulation 23(4) and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), the applicable provisions of the Companies Act, 2013 ("Act") read with the Rules made thereunder, the Related Party Transactions Policy of the Company and other applicable laws, rules and regulations (including any statutory modification(s), amendment(s), variation(s) or re-enactment(s) thereof for the time being in force), and pursuant to the

recommendation of the Audit Committee and approval of the Board of Directors of the Company, approval of the Members of the Company be and is hereby accorded for entering into and/or continuing to enter into contracts, arrangements and/or transactions with M/s. ICM Insurance Brokers Private Limited, a related party of the Company by virtue of common Directors and/or Key Managerial Personnel, within the meaning of Section 2(76) of the Act and Regulation 2(1)(zb) of the SEBI Listing Regulations, whether individually or taken together, in the nature of (a) sale, purchase, lease or supply of goods, business assets, property or equipment; (b) availing or rendering of services; (c) transfer of resources, services or obligations; (d) reimbursement of expenses; (e) Acquisition and/or (f) any other transaction(s) or arrangement(s) falling within the ambit of Related Party Transactions, for an aggregate value not exceeding INR 100/- Crores (Rupees One Hundred Crores only) during the financial year 2026-27, on such terms and conditions as may be mutually agreed between the parties and as may be approved by the Board of Directors of the Company (including any Committee thereof duly authorised in this behalf), provided that such transactions are carried out in the ordinary course of business and on an arm's length basis.

Thanking You,
Yours faithfully,

For Ikoma Technologies Limited
(Formerly known as Vuenow Infratech limited)

Sd/-
Rahul Anandrao Bhargav
Managing Director
DIN: 08548577

NOTES TO THE POSTAL BALLOT NOTICE

1. The Explanatory Statement pursuant to the provisions of Sections 102 and 110 of the Act read with Rule 22 of Companies (Management and Administration) Rules, 2014 stating material facts and reasons for the proposed resolution is annexed hereto including the relevant details of the Directors seeking appointment/reappointment above as required by Regulation 36(3) of the Listing Regulations and Secretarial Standard - 2 on General Meetings ("SS-2") issued by the Institute of Company Secretaries of India.

2. In compliance with the MCA Circulars, the Postal Ballot Notice is being sent by electronic mode to all those shareholders, whose names appear in the Register of Members/List of Beneficial Owners maintained by the Company/ Depositories as on Friday, June 05, 2026 ("the Cut-off Date") and whose e-mail IDs are registered with the Company/ Depositories. For Members who have not registered their e-mail IDs, please follow the instructions given below under these Notes. Any shareholder who is not a member as on the said record date shall treat this notice for information purposes only.

3. In accordance with the provisions of the MCA Circulars, Shareholders can vote only through the e-voting process. Shareholders are requested to provide their assent or dissent through e-voting only. Physical copies of the Postal Ballot Notice and pre-paid business reply envelopes are not being sent to shareholders for this Postal Ballot.

4. In compliance with provisions of Section 108 and Section 110 and other applicable provisions, of the Act read with the Management Rules, the Company is pleased to offer e-voting facility to all the shareholders of the Company. For this purpose, the Company has engaged the services of RTA for facilitating e-voting to enable the shareholders to cast their votes electronically.

5. Shareholders may please note that the Postal Ballot Notice will also be available on the Company's website at https://ikoma.co.in/ website of the Stock Exchange i.e. BSE Limited (BSE) at www.bseindia.com and on the website of the RTA at https://www.purvashare.com/.

6. All the material documents referred to in this Notice, if any, shall be available for inspection based on requests received by the Company vide email at goodvalueirrigationltd@gmail.com on or before the last day of e-voting on postal ballot (i.e., Wednesday, July 08, 2026, at 5:00 p.m. (IST)).

7. The Postal Ballot Notice is being sent to all the shareholders electronically, whose names appear in the Register of Members / List of Beneficial Owners as received from Central Depository Securities Limited (CDSL) on Friday, June 05, 2026, being the cutoff date, are entitled to vote on the Resolutions set forth in this Postal Ballot Notice. The voting rights of such shareholders shall be in proportion to their shares of the paid-up equity share capital of the Company as on the cut-off date.

8. The voting through electronic means will commence on Tuesday, June 09, 2026, at 9:00 a.m. (IST) and ends on Wednesday, July 08, 2026, at 5:00 p.m. The e-voting module shall be disabled by RTA for voting thereafter. Once the vote on a resolution(s) is cast by the shareholder, he/she shall not be allowed to change subsequently.

Reg. Office: Office No. S-157, 2nd floor, Fantasia Multiplex Entertainment Complex, Sector-30A, Vashi, Thane, Navi Mumbai, Maharashtra-400703

Corporate Office: New No. 34 Old No. 77 Division B, III Floor Maddox Street Choolai, Vepery, Chennai, Perambur Purasawalkam, Tamil Nadu- 600007

1. A shareholder cannot exercise his/her vote by proxy on Postal Ballot.

2. The Scrutinizer will submit their report to the Chairman, or any other Director authorised by him after completion of the scrutiny and the result of the Postal Ballot voting process will be declared within two working days from the end of voting, i.e., on or before Friday, July 10, 2026.

3. Resolution passed by shareholders with as a special resolution, through Postal Ballot shall be deemed to have been passed at a General Meeting of Members convened on that behalf.

4. The result of the Postal Ballot will be communicated to all the Stock Exchanges where the equity shares of the Company are listed and will be available on the website of the Company at https://ikoma.co.in/.

THE INSTRUCTIONS OF SHAREHOLDERS FOR REMOTE E-VOTING:

i. The voting period begins on Tuesday, June 09, 2026, at 9:00 a.m. (IST), and ends on Wednesday, July 08, 2026, at 5:00 p.m. (IST). During this period shareholders' of the Company, holding shares either in physical form or in dematerialized form, as on the cut-off date (record date) of Friday, June 05, 2026 may cast their vote electronically. The e-voting module shall be disabled by PURVA for voting thereafter.

ii. Pursuant to SEBI Circular No. SEBI/HO/CFD/CMD/CIR/P/2020/242 dated 09.12.2020, under Regulation 44 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, listed entities are required to provide remote e-voting facility to its shareholders, in respect of all shareholders' resolutions. However, it has been observed that the participation by the public non-institutional shareholders/retail shareholders is at a negligible level.

Currently, there are multiple e-voting service providers (ESPs) providing e-voting facility to listed entities in India. This necessitates registration on various ESPs and maintenance of multiple user IDs and passwords by the shareholders.

In order to increase the efficiency of the voting process, pursuant to a public consultation, it has been decided to enable e-voting to all the demat account holders, by way of a single login credential, through their demat accounts/ websites of Depositories/ Depository Participants. Demat account holders would be able to cast their vote without having to register again with the ESPs, thereby, not only facilitating seamless authentication but also enhancing ease and convenience of participating in e-voting process.

Step 1: Access through Depositories CDSL/NSDL e-Voting system in case of individual shareholders holding shares in demat mode.

iii. In terms of SEBI circular no. SEBI/HO/CFD/CMD/CIR/P/2020/242 dated December 9, 2020 on e-Voting facility provided by Listed Companies, Individual shareholders holding securities in demat mode are allowed to vote through their demat account maintained with Depositories and Depository Participants. Shareholders are advised to update their mobile number and email Id in their demat accounts in order to access e-Voting facility.

Pursuant to abovesaid SEBI Circular, Login method for e-Voting for Individual shareholders holding securities in Demat mode CDSL/NSDL is given below:

Type of shareholders	Login Method
Individual Shareholders holding securities in Demat mode with CDSL Depository	1. Users who have opted for CDSL Easi / Easiest facility, can login through their existing user id and password. Option will be made available to reach e-Voting page without any further authentication. The users to login to Easi / Easiest are requested to visit CDSL website www.cdslindia.com and click on login icon & New System Myeasi Tab.
2. After successful login the Easi / Easiest user will be able to see the e-Voting option for eligible companies where the evoting is in progress as per the information provided by company. On clicking the evoting option, the user will be able to see e-Voting page of the e-Voting service provider for casting your vote during the remote e-Voting period or joining virtual meeting & voting during the meeting. Additionally, there is also links provided to access the system of all e-Voting Service Providers, so that the user can visit the e-Voting service providers' website directly.
3. If the user is not registered for Easi/Easiest, option to register is available at cdsl website www.cdslindia.com and click on login & New System Myeasi Tab and then click on registration option.
4. Alternatively, the user can directly access e-Voting page by providing Demat Account Number and PAN No. from a e-Voting link available on www.cdslindia.com home page. The system will authenticate the user by sending OTP on registered Mobile & Email as recorded in the Demat Account. After successful authentication, user will be able to see the e-Voting option where the evoting is in progress and also able to directly access the system of all e-Voting Service Providers.
Individual Shareholders holding securities in demat mode with NSDL Depository	1) If you are already registered for NSDL IDeAS facility, please visit the e-Services website of NSDL. Open web browser by typing the following URL: https://eservices.nsdl.com either on a Personal Computer or on a mobile. Once the home page of e-Services is launched, click on the “Beneficial Owner” icon under “Login” which is available under ‘IDeAS’ section. A new screen will open. You will have to enter your User ID and Password. After successful authentication, you will be able to see e-Voting services. Click on “Access to e-Voting” under e-Voting services and you will be able to see e-Voting page. Click on company name or e-Voting service provider name and you will be re-directed to e-Voting service provider website for casting your vote during the remote e-Voting period.
2) If the user is not registered for IDeAS e-Services, option to register is available at https://eservices.nsdl.com. Select “Register Online for IDeAS “Portal or click at https://eservices.nsdl.com/SecureWeb/IdeasDirectReg.jsp
3) Visit the e-Voting website of NSDL. Open web browser by typing the following URL: https://www.evoting.nsdl.com/ either on a Personal

	Computer or on a mobile. Once the home page of e-Voting system is launched, click on the icon “Login” which is available under ‘Shareholder/Member’ section. A new screen will open. You will have to enter your User ID (i.e. your sixteen digit demat account number hold with NSDL), Password/OTP and a Verification Code as shown on the screen. After successful authentication, you will be redirected to NSDL Depository site wherein you can see e-Voting page. Click on company name or e-Voting service provider name and you will be redirected to e-Voting service provider website for casting your vote during the remote e-Voting period. 4) Shareholders/Members can also download NSDL Mobile App “NSDL Speede” facility by scanning the QR code mentioned below for seamless voting experience. NSDL Mobile App is available on App Store Google Play
5) For OTP based login you can click on https://eservices.nsdl.com/SecureWeb/evoting/evotinglogin.jsp. You will have to enter your 8-digit DP ID,8-digit Client Id, PAN No., Verification code and generate OTP. Enter the OTP received on registered email id/mobile number and click on login. After successful authentication, you will be redirected to NSDL Depository site wherein you can see e-Voting page. Click on company name or e-Voting service provider name and you will be redirected to e-Voting service provider website for casting your vote during the remote e-Voting period or joining virtual meeting & voting during the meeting.
Individual Shareholders (holding securities in demat mode) login through their Depository Participants (DP)	You can also login using the login credentials of your demat account through your Depository Participant registered with NSDL/CDSL for e-Voting facility. After Successful login, you will be able to see e-Voting option. Once you click on e-Voting option, you will be redirected to NSDL/CDSL Depository site after successful authentication, wherein you can see e-Voting feature. Click on company name or e-Voting service provider name and you will be redirected to e-Voting service provider website for casting your vote during the remote e-Voting period.

Important note: Members who are unable to retrieve User ID/ Password are advised to use Forget User ID and Forget Password option available at abovementioned website.

Helpdesk for Individual Shareholders holding securities in demat mode for any technical issues related to login through Depository i.e. CDSL and NSDL

Login type	Helpdesk details
Individual Shareholders holding securities in Demat mode with CDSL	Members facing any technical issue in login can contact CDSL helpdesk by sending a request at helpdesk.evoting@cdslindia.com or contact at toll free no. 1800 22 55 33
Individual Shareholders holding securities in Demat mode with NSDL	Members facing any technical issue in login can contact NSDL helpdesk by sending a request at evoting@nsdl.com or call at : 022 - 4886 7000 and 022 - 2499 7000

Step 2 : Access through PURVA e-Voting system in case of shareholders holding shares in physical mode and non-individual shareholders in demat mode.

(i) Login method for e-Voting and joining virtual meeting for shareholders other than individual shareholders holding in Demat form & physical shareholders.

1) The shareholders should log on to the e-voting website https://evoting.purvashare.com.

2) Click on "Shareholder/Member" module.

3) Now enter your User ID:

a. For CDSL: 16 digits beneficiary ID,

b. For NSDL: 8 Character DP ID followed by 8 Digits Client ID,

c. Shareholders holding shares in Physical Form should enter EVENT Number followed by Folio Number registered with the company. For example if folio number is 001 and EVENT is 8 then user ID is 8001

4) If you are holding shares in demat form and had logged on to www.evotingindia.com or www.evoting.nsdl.com and voted on an earlier e-voting of any company, then your existing password is to be used.

5) If you are a first-time user follow the steps given below:

	For Shareholders holding shares in Demat Form other than individual and Physical Form
PAN	Enter your 10 digit alpha-numeric *PAN issued by Income Tax Department (Applicable for both demat shareholders as well as physical shareholders).

	• Shareholders who have not updated their PAN with the Company/Depository Participant are requested to use the sequence number sent by Company/RTA or contact Company/RTA.
Dividend Bank Details
OR Date of Birth (DOB)	Enter the Dividend Bank Details or Date of Birth (in dd/mm/yyyy format) as recorded in your demat account or in the company records in order to login.
• If both the details are not recorded with the depository or company, please enter the member id / folio number in the Dividend Bank details field as mentioned in instruction (v).

(i) After entering these details appropriately, click on "SUBMIT" tab.

(ii) Shareholders holding shares in physical form will then directly reach the Company selection screen.

(iii) For shareholders holding shares in physical form, the details can be used only for e-voting on the resolutions contained in this Notice.

(iv) Click on the EVENT NO. for the relevant on which you choose to vote.

(v) On the voting page, you will see “RESOLUTION DESCRIPTION” and against the same the option “YES/NO/ABSTAIN” for voting. Select the option YES or NO or ABSTAIN as desired. The option YES implies that you assent to the Resolution, option NO implies that you dissent to the Resolution and option ABSTAIN implies that you are not voting either for or against the Resolution.

(vi) Click on the "NOTICE FILE LINK" if you wish to view the Notice.

(vii) After selecting the resolution, you have decided to vote on, click on "SUBMIT". A confirmation box will be displayed. If you wish to confirm your vote, click on "OK", else to change your vote, click on "CANCEL" and accordingly modify your vote.

(viii) Once you "CONFIRM" your vote on the resolution, you will not be allowed to modify your vote.

(ix) Facility for Non - Individual Shareholders and Custodians - Remote Voting

• Non-Individual shareholders (i.e. other than Individuals, HUF, NRI etc.) and Custodians are required to log on to https://evoting.purvashare.com and register themselves in the "Custodians / Mutual Fund" module.
• A scanned copy of the Registration Form bearing the stamp and sign of the entity should be emailed to evoting@purvashare.com.
• After receiving the login details a Compliance User should be created using the admin login and password. The Compliance User would be able to link the account(s) for which they wish to vote on.
• A scanned copy of the Board Resolution and Power of Attorney (POA) which they have issued in favour of the Custodian, if any, should be uploaded in PDF format in the system for the scrutinizer to verify the same.
• Alternatively, Non Individual shareholders are required to send the relevant Board Resolution/ Authority letter etc. together with attested specimen signature of the duly authorized signatory who are authorized to vote, to the Scrutinizer and to the Company at the email address viz; goodvalueirrigationltd@gmail.com (designated email address by company), if they have voted from individual tab & not uploaded same in the Purva e-voting system for the scrutinizer to verify the same.

PROCESS FOR THOSE SHAREHOLDERS WHOSE EMAIL/MOBILE NO. ARE NOT REGISTERED WITH THE COMPANY/DEPOSITORIES.

1. For Physical shareholders- please provide necessary details like Folio No., Name of shareholder, scanned copy of the share certificate (front and back), PAN (self-attested scanned copy of PAN card), AADHAR (self-attested scanned copy of Aadhar Card) by email to Company/RTA email id.
2. For Demat shareholders -, Please update your email id & mobile no. with your respective Depository Participant (DP).
3. For Individual Demat shareholders - Please update your email id & mobile no. with your respective Depository Participant (DP) which is mandatory while e-Voting & joining virtual meetings through Depository.

If you have any queries or issues regarding attending AGM & e-Voting from the Purva e-Voting System, you can write an email to evoting@purvashare.com or contact at 022-49614132 and 022-35220056.

All grievances connected with the facility for voting by electronic means may be addressed to Ms. Deepali Dhuri, Compliance Officer, Purva Sharegistry (India) Private Limited, Unit No. 9, Shiv Shakti Industrial Estate, J. R. Boricha Marg, Lower Parel (East), Mumbai - 400011 or send an email to evoting@purvashare.com or contact at 022- 022-49614132 and 022-35220056.

EXPLANATORY STATEMENT

[Pursuant to Section 102 of the Companies Act, 2013]

Item No. 01, 02, 03, 04, 05 & 06:

Pursuant to Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter called as "the SEBI Listing Regulations"), all Related Party Transactions shall require prior approval of the Audit Committee and all material transactions with related parties shall require approval of the Members of the Company through a resolution and all related parties shall abstain from voting on such resolution.

"Material Related Party Transaction" under the Listing Regulations means any transaction(s) entered into individually or taken together with previous transactions during a financial year exceeding 10% of the annual consolidated turnover of a company as per its last audited financial statements.

There is no revenue generated by the Company during the financial year 2025-2026, therefore the annual consolidated turnover is NIL. Accordingly, any transaction(s) by the Company with its related party exceeding 10% of the Company's annual consolidated turnover shall be considered as material transaction and hence, the approval of the Members will be required for the same. It is therefore proposed to obtain the Members' approval for the following arrangements/transactions/ contracts which may be entered into by the Company with its related parties from time to time:

S No.	Particulars	Resolution 1	Resolution 2	Resolution 3	Resolution 4	Resolution 5	Resolution 6
1.	Name of the related party, its relationship with the Company including nature of concern or interest	Rahul Anandrao Bhargav- Promoter & Managing Director of the Company	Paras Chand Jain- Executive Director of the Company	Bhavesh Bhairaram Lohar- Non- Executive Director of the Company	Nitesh Jain- Non- Executive Director of the Company	Preeti Kiran Mehta- Non- Executive Director of the Company	Sanyog Kumar Rathi- Non- Executive Director of the Company
2.	Name of Director(s) or Key Managerial Personnel who is related, if any	None	Preeti Kiran Mehta-Wife of Paras Chand Jain	None	None	Pras Chand Jain- Husband of Preeti Kiran Mehta	None
3.	Type of proposed transaction	a) sale, purchase, lease or supply of goods or business assets or property or equipment; b) availing or rendering of services; c) transfer of any resources, services or obligations to meet the Company's business objectives/requirement; d) Any other transaction falling under the purview of related party transaction directly or indirectly not mentioned above.
4.	Material terms and particulars of proposed transaction	Subject to the approval of the members, the Audit Committee at its meeting held on 07th April, 2026 has granted its omnibus approval to the related party transaction with above-mentioned parties, to be entered into transactions for the financial year 2026-2027.
5.	Value of the	The aggregate value of the proposed transaction is INR 100 Crores (Rupees One

	proposed transaction	Hundred Crores Only) per related parties as mentioned above in the proposed resolutions.
6.	Transaction related to providing loan(s)/ advances(s) or securities for loan given/taken by a related party	Not Applicable
6(a)	Details of the source of funds in connection with the proposed transaction	Not Applicable
6(b)	If any financial indebtedness is incurred to make or give such loans/advances/ securities for loan and Nature of Indebtedness/Cost of Funds/Tenure	Not Applicable
6(c)	Applicable terms, including covenants, tenure, interest rate, repayment schedule, whether secured (nature of security) or unsecured	Not Applicable
6(d)	Purpose for which funds will be utilised by the ultimate beneficiary of such funds	Not Applicable
7.	Justification as to why the RPT is in the interest of the listed entity	For working Capital requirements
8.	Percentage of the Company's annual consolidated turnover for the immediately preceding	Estimated to exceed 10% of the counterparty's annual turnover for the financial year 2025-2026, based on the latest audited financial statements.

	financial year i.e. 2025-2026 that is represented by the value of the proposed transactions
9.	A copy of the valuation or other external party report, if any such report has been relied upon	Not Applicable
10.	Any other information relevant or important for the shareholders to take an informed decision	All important information forms part of the Explanatory Statement setting out material facts of the proposed RPT.

The aforesaid Related Party Transactions do not fall under the purview of Section 188 of the Companies Act, 2013 being in the ordinary course of business and at arms' length. However, the same are covered under the provisions of Regulation 23 of the SEBI Listing Regulations and accordingly the approval of the Shareholders is sought by way of Ordinary Resolution. The Audit Committee and Board have approved the aforesaid Related Party Transactions at their meetings held on April 07, 2026, in terms of Regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and noted that these transactions shall be in the Ordinary Course of Business and at arm's length basis.

The Board recommends the resolution set out in Item No. 1, 2, 3, 4, 5 and 6 of the Notice to the Members for their consideration and approval, by way of Ordinary Resolution. Except to the extent of shareholding of the Promoters / Directors their Relatives and Key Managerial Personnel in the above-mentioned related parties which is duly disclosed above, none of the other Directors/ Key Managerial Personnel/ their Relatives is, in any way, concerned or interested, financially or otherwise in the Ordinary Resolution set out at Items respectively.

Item No. 07: Entering into material Related Party Transactions with M/s. ICM Insurance Brokers Private Limited

Pursuant to Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter called as "the SEBI Listing Regulations"), all Related Party Transactions shall require prior approval of the Audit Committee and all material transactions with related parties shall require approval of the Members of the Company through a resolution and all related parties shall abstain from voting on such resolution.

"Material Related Party Transaction" under the Listing Regulations means any transaction(s) entered into individually or taken together with previous transactions during a financial year exceeding $10\%$ of the annual consolidated turnover of a company as per its last audited financial statements.

There is no revenue generated by the Company during the financial year 2025-2026, therefore the annual consolidated turnover is NIL. Accordingly, any transaction(s) by the Company with its related party exceeding 10% of the Company's annual consolidated turnover shall be considered as material transaction and hence, the approval of the Members will be required for the same. It is therefore proposed to obtain the Members' approval for the following arrangements/transactions/ contracts which may be entered into by the Company with its related parties from time to time:

S No.	Particulars	Details
1.	Name of the related party, its relationship with the Company including nature of concern or interest	ICM Insurance Brokers Private Limited (Proposed subsidiary)
2.	Name of Director(s) or Key Managerial Personnel who is related, if any	Sanyog Kumar Rathi, Nitesh Jain & Paras Chand Jain
3.	Type of proposed transaction	(a) sale, purchase, lease or supply of goods, business assets, property or equipment; (b) availing or rendering of services; (c)transfer of resources, services or obligations; (d) reimbursement of expenses; (e) Acquisition and/or (f)any other transaction(s) or arrangement(s) falling within the ambit of Related Party Transactions
4.	Material terms and particulars of proposed transaction	The acquisition is done at arm's length basis and is exceeding the threshold limit as prescribed under the SEBI (LODR), Regulations, 2015 & the Companies Act, 2013
5.	Value of the proposed transaction	Upto INR 100 crores/-
6.	Transaction related to providing loan(s)/ advances(s) or securities for loan given/taken by a related party	Not Applicable
6(a)	Details of the source of funds in connection with the proposed transaction	Proposed Rights issue
6(b)	If any financial indebtedness is incurred to make or give such loans/advances/securities for loan and Nature of Indebtedness/Cost of Funds/Tenure	No
6(c)	Applicable terms, including covenants, tenure, interest rate, repayment schedule, whether secured (nature of security) or unsecured	Not Applicable
6(d)	Purpose for which funds will be utilised by the ultimate beneficiary of such funds	For acquisition purpose
7.	Justification as to why the RPT is in the	To expand the business operations in line

	interest of the listed entity	with the Company's long-term growth strategy. The proposed expansion is expected to enhance business opportunities, diversify operations, and create value for stakeholders.
8.	Percentage of the Company's annual consolidated turnover for the immediately preceding financial year i.e. FY 2025-2026 that is represented by the value of the proposed transactions	Estimated to exceed 10% of the counterparty's annual turnover for the financial year 2025-2026, based on the latest audited financial statements.
9.	A copy of the valuation or other external party report, if any such report has been relied upon	Not Applicable
10.	Any other information relevant or important for the shareholders to take an informed decision	All important information forms part of the Explanatory Statement setting out material facts of the proposed RPT.

The aforesaid Related Party Transactions do not fall under the purview of Section 188 of the Companies Act, 2013 being in the ordinary course of business and at arms' length. However, the same are covered under the provisions of Regulation 23 of the SEBI Listing Regulations and accordingly the approval of the Shareholders is sought by way of Ordinary Resolution.

The Board have approved the aforesaid Related Party Transactions at their meetings held on June 05, 2026, in terms of Regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and noted that these transactions shall be in the Ordinary Course of Business and at arm's length basis.

The Board recommends the resolution set out in Item No. 7 of the Notice to the Members for their consideration and approval, by way of Ordinary Resolution. Except to the extent of shareholding of the Promoters / Directors their Relatives and Key Managerial Personnel in the above-mentioned related parties which is duly disclosed above, none of the other Directors/ Key Managerial Personnel/ their Relatives is, in any way, concerned or interested, financially or otherwise in the Ordinary Resolution set out at Item No. 7 respectively.

Thanking You,

Yours faithfully,

For Ikoma Technologies Limited

(Formerly known as Vuenow Infratech limited)

Sd/-

Rahul Anandrao Bhargav

Managing Director

DIN: 08548577