Nirav Commercials Ltd. — Board/Management Information 2026

Apr 15, 2026

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Date: 15[th] April 2026

To, Corporate Relationship Department, BSE Limited, Dalal Street, Phiroze Jeejeebhoy Towers Mumbai – 400001. Email: corp.relations@bseindia.com

Scrip Code- 512425

Sub: Intimation of Appointment and Resignation of Internal Auditors - Disclosure pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’)

Dear Sir / Madam,

We wish to inform you that based on the recommendation of the Audit Committee, the Board of Directors of the Company has at its Meeting held today April 15, 2026, has accepted the resignation of CS Ankita Vishwakarma as an Internal Auditor of the Company with effect from April 15, 2026, due to her other commitments and pre-occupation.

Further, the Board has appointed CS Ekta Joshi as Internal Auditor of the Company with effect from April 15, 2026.

The details with respect to the Appointment and Resignation of Internal Auditors required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 and HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 along with resignation letter.

This is for your information & record. We request you to kindly take the same on record. Thanking You, Yours Faithfully,

For Nirav Commercials Limited

RAGHA Digitally signed by RAGHAV DAGA Date: 2026.04.15 V DAGA 16:41:51 +05'30'

Raghav Daga Managing Director DIN: 00084553

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Annexure A

Disclosure required under Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 and HO/49/14/14(7)2025CFD-POD2/I/3762/2026 dated January 30, 2026, are as under: -

Sl No.		Particulars	Details
1		Reason for change viz. ~~appointment,~~ ~~reappointment,~~ resignation,~~removal, death or~~ ~~otherwise~~	Ms. Ankita Vishwakarma has resigned from the position of Internal Auditor due to other commitments and pre occupation.
2		Date of ~~appointment/~~ ~~reappointment/~~ cessation (as applicable) & ~~term~~ ~~of~~ ~~appointment/ re appointment~~	15thApril, 2026
3		Brief profile (in case of appointment)	Not Applicable
4		Disclosure of relationships between directors (in case of appointment of a director)	Not Applicable

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Annexure B

Disclosure required under Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 and HO/49/14/14(7)2025CFD-POD2/I/3762/2026 dated January 30, 2026, are as under: -

Sl No.		Particulars	Details
1		Reason for change viz. appointment/~~reappointment,~~ ~~resignation, removal, death or~~ ~~otherwise~~	Appointment of Ms. Ekta Joshi (M. No: A80059) as Internal Auditor of the Company.
2		Date of appointment~~/~~ ~~reappointment/~~ ~~cessation~~ (as applicable) & ~~term~~ ~~of~~ ~~appointment/ re appointment~~	15thApril, 2026
3		Brief profile (in case of appointment)	Ms. Ekta Joshi is an Associate member of the Institute of Company Secretaries of India (ICSI)and a Commerce Graduate.
4		Disclosure of relationships between directors (in case of appointment of a director)	Not Applicable

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RAGHA V DAGA

Digitally signed by RAGHAV DAGA Date: 2026.04.15 16:42:55 +05'30'