Nirav Commercials Ltd. — M&A Activity 2026

Feb 17, 2026

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Date: 17[th] February, 2026

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

Scrip Code- 512425

Sub: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure – Requirements) Regulations, 2015 Execution of Business Transfer Agreement

Dear Sir / Madam,

In continuation of our earlier intimation dated 04[th] February 2026 and 13[th] February 2026, and pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Company has executed a Business Transfer Agreement (“ BTA ”) with Hind Aluminium Industries Limited. The said BTA shall become effective subject to the approval of the shareholders of the Company.

Kindly take the same on record and update your records accordingly.

Thanking you,

Yours faithfully,

For Nirav Commercials Limited

AMEY Digitally signed by AMEY ASHOK ASHOK BORKAR Date: 2026.02.17 BORKAR 16:30:26 +05'30'

Amey Borkar Company Secretary & Compliance Officer