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Vakrangee Limited Capital/Financing Update 2025

Jul 31, 2025

59251_rns_2025-07-31_e2787fbc-5f47-4a24-be1a-f4d8ac75b978.pdf

Capital/Financing Update

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Vakrangee Limited “Vakrangee Corporate House”, Plot No.93, Road No.16, M.I.D.C. Marol, Andheri (East), Mumbai - 400093. Maharashtra, W: www.vakrangee.in | L:+91 22 6776 5100 CIN: L65990MH1990PLC056669

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VKL/C&L/2025/053

July 31, 2025

To,

Department of Corporate Relationship
BSE Ltd.
Phiroze Jeejeebhoy Towers,
Dalal Street, Fort,
Mumbai - 400001
Scrip Code – 511431
Corporate Relationship Department
National Stock Exchange of India Ltd.
Exchange Plaza, C-1, Block G,
Bandra Kurla Complex,
Bandra (East), Mumbai - 400 051
Symbol: VAKRANGEE

Sub.: Monitoring Agency Report for the Quarter and Three Months ended June 30, 2025

Dear Sir/Madam,

Pursuant to the Regulation 32(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Regulation 162A of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, enclosed herewith is the Monitoring Agency Report for the Quarter and Three Months ended June 30, 2025 issued by CARE Ratings Limited, Monitoring Agency for the utilisation of the proceeds raised through preferential issue.

The aforesaid information is also being made available on the website of the Company at www.vakrangee.in

We request you to kindly take the same on record.

Thanking you,

Yours faithfully,

For Vakrangee Limited

Digitally signed by AMIT VIJAY GADGIL DN: c=IN, o=PERSONAL, title=5553, pseudonym=d1c4d731645648e2bd7846756323dd3 AMIT VIJAY 7, 2.5.4.20=98c6d69eeddb1d172fbc1b83410d80bac86 a916ecbcb6aeb18a9b975664efe71, postalCode=400057, st=Maharashtra, serialNumber=9c93d8231afd6a9a378c785fcbe636d GADGIL 6062f3c897e2faec047176b6fc6f3bae7, cn=AMIT VIJAY GADGIL Date: 2025.07.31 10:29:33 +05'30'

Amit Gadgil Company Secretary & Compliance Officer (ACS: 49442)

Encl: As above

Monitoring Agency Report

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No. CARE/HO/GEN/2025-26/1091

The Board of Directors

Vakrangee Limited

Plot No.93, Road No.16, Vakrangee House, Marol Co.op Industrial Estate, Kandivali, Off. M.V. Road, Marol, Andheri (East) Mumbai- 400093

July 30, 2025

Dear Sir/Ma’am,

Monitoring Agency Report for the quarter ended June 30, 2025 - in relation to the Preferential Issue of Vakrangee Limited (“the Company”)

We write in our capacity of Monitoring Agency for the Preferential Issue for the amount aggregating to Rs. 162.00 crore of the Company and refer to our duties cast under 162A of the Securities & Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations.

In this connection, we are enclosing the Monitoring Agency Report for the quarter ended June 30, 2025 as per aforesaid SEBI Regulations and Monitoring Agency Agreement dated February 07, 2024.

Request you to kindly take the same on records.

Thanking you, Yours faithfully,

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Ashish A Kambli

Associate Director

[email protected]

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Report of the Monitoring Agency

Name of the issuer: Vakrangee Limited For quarter ended: June 30, 2025 Name of the Monitoring Agency: CARE Ratings Limited (a) Deviation from the objects: NIL (b) Range of Deviation: NIL

Declaration:

We declare that this report provides an objective view of the utilization of the issue proceeds in relation to the objects of the issue based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The MA does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives. This Report is not intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever. Nothing mentioned in this report is intended to or should be construed as creating a fiduciary relationship between the MA and any issuer or between the agency and any user of this report. The MA and its affiliates also do not act as an expert as defined under Section 2(38) of the Companies Act, 2013.

The MA or its affiliates may have credit rating or other commercial transactions with the entity to which the report pertains and may receive separate compensation for its ratings and certain credit related analyses. We confirm that there is no conflict of interest in such relationship/interest while monitoring and reporting the utilization of the issue proceeds by the issuer, or while undertaking credit rating or other commercial transactions with the entity.

We have submitted the report herewith in line with the format prescribed by SEBI, capturing our comments, where applicable. There are certain sections of the report under the title “Comments of the Board of Directors”, that shall be captured by the Issuer’s Management / Audit Committee of the Board of Directors subsequent to the MA submitting their report to the issuer and before dissemination of the report through stock exchanges. These sections have not been reviewed by the MA, and the MA takes no responsibility for such comments of the issuer’s Management/Board.

Signature:

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Name and designation of the Authorized Signatory: Ashish Kambli Designation of Authorized person/Signing Authority: Associate Director

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1) Issuer Details:

Name of the issuer : Vakrangee Limited Name of the promoter : Vakrangee Holdings Private Limited NJD Capital Private Limited Ms. Jyoti Dinesh Nandwana

Industry/sector to which it belongs : IT Enabled Services

2) Issue Details

Issue Period for share warrants : 18 months from date of allotment Type of issue (public/rights) : Share warrants issued to Promoter Group and Non- Promoter Category Type of specified securities : Warrants convertible into equity shares IPO Grading, if any : Not applicable Issue size (in Rs. crore) : Rs. 162 crore (Note 1)

Note 1:

The company had offered 6,00,00,000 fully convertible warrants each convertible into 1 (One) Equity Share of face value of Rs. 1/- (Rupees One Only) each to the ‘Promoter Group and Non-Promoter group, on preferential basis, in one or more tranches, at an issue price of Rs 27/- (Rupees Twenty-Seven Only) each, for an aggregate amount of up to Rs. 162.00 crore.

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1

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3) Details of the arrangement made to ensure the monitoring of issue proceeds:

Particulars Reply Source of information /
certifications considered
by Monitoring Agency for
preparation of report
Comments of the
Monitoring Agency
Comments of the
Board of Directors
Whether all utilization is as per the disclosures in the Offer
Document?
Yes Notice of Postal Ballot,
Chartered Accountant
certificate*, MA Account
statement
There has been no utilization towards the stated
object during the quarter under reporting.
No comment received
Whether shareholder approval has been obtained in case
of material deviations# from expenditures disclosed in
the Offer Document?
Not applicable Not applicable Not applicable No comment received
Whether the means of finance for the disclosed objects
of the issue have changed?
No Not applicable Not applicable No comment received
Is there any major deviation observed over the earlier
monitoring agency reports?
No Not applicable Not applicable No comment received
Whether all Government/statutory approvals related to
the object(s) have been obtained?
No Not applicable --- No comment received
Whether all arrangements pertaining to technical
assistance/collaboration are in operation?
Not applicable Not applicable Not applicable No comment received
Are there any favorable/unfavorable events affecting the
viability of these object(s)?
Yes Exchange website 45.10% of the subscribed warrant amount is yet
to be received as on June 30, 2025. Considering
the share price being below the exercise price,
the delay in the remaining subscription could
impact on the viability of the project.
No comment received
Is there any other relevant information that may
materially affect the decision making of the investors?
Yes Exchange website Share price volatility:
The share price has been volatile, declining 62%
since the preferential issue announcement and
73% from its peak. The share price stood at
Rs.10.18 on June 30, 2025, which is lower than
warrant exercise price of Rs.27. This may impact
on the upcoming subscription / conversion of
warrants.
No comment received

* CA certificate from M/s. S K Patodia & Associates LLP dated July 16, 2025.

Where material deviation may be defined to mean:

a) Deviation in the objects or purposes for which the funds have been raised.

b) Deviation in the amount of funds actually utilized by more than 10% of the amount projected in the offer documents.

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2

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4) Details of objects to be monitored:

(i) Cost of objects –

Sr.
No
Item
Head
Source of information /
certifications considered
by Monitoring Agency for
preparation of report
Original cost
(as per the Offer
Document) in Rs.
Crore
Revised Cost
in Rs. Crore
Comments
of the
Monitoring
Agency
Comments of the Board of Directors Comments of the Board of Directors Comments of the Board of Directors
Reason for
cost revision
Proposed
financing
option
Particulars of -
firm
arrangements
made
1 Expansion of Business As per Notice of Postal Ballot
and Chartered Accountant
Certificate
10.00 No NA No comment
received
No comment
received
No comment
received
2 Repayment of Secured /
Unsecured Loans / Creditors
As per Notice of Postal Ballot
and Chartered Accountant
Certificate
72.00 No NA No comment
received
No comment
received
No comment
received
3 Strategic Investment As per Notice of Postal Ballot
and Chartered Accountant
Certificate
35.00 No NA No comment
received
No comment
received
No comment
received
4 Investment in Subsidiaries As per Notice of Postal Ballot
and Chartered Accountant
Certificate
5.00 No NA No comment
received
No comment
received
No comment
received
5 Working Capital for existing
business
As per Notice of Postal Ballot
and Chartered Accountant
Certificate
25.00 No NA No comment
received
No comment
received
No comment
received
6 General Corporate Purposes As per Notice of Postal Ballot,
Chartered Accountant
Certificate and Revised Board
Resolution#
15.00 No NA No comment
received
No comment
received
No comment
received
Total 162.00

Here” Postal Ballot notice” is the offer document, containing details related to preferential issue. CA certificate from M/s. S K Patodia & Associates LLP dated July 16, 2025.

As per the revised board resolution dated August 12, 2024, the payment of dividend has been allocated towards General Corporate Purposes from the money raised out of the preferential issue of the company.

(ii) Progress in the objects –

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3

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Sr.
No
Item
Head
Source of
information /
certifications
considered by
Monitoring Agency
for preparation of
report
utilised in Rs. Crore utilised in Rs. Crore Comments
of the
Monitoring
Agency
Comments of the Board of
Directors
Comments of the Board of
Directors
Amount
Amount as
proposed
in the Offer
Document
in Rs.
Crore
Amount
raised
till June
30, 2025
As at
beginnin
g of the
quarter
in Rs.
Crore
During Total Reasons for
idle funds
Proposed
course of
action

the
At the end unutilised Amount
quarte of the amount in to be
r in quarter in Rs. crore received
Rs.
Crore

Rs. Crore
1 Expansion of
Business
As per Notice of
Postal Ballot, CA
Certificate* and
Equipment Purchase
Order Invoice
10.00 88.94 1.00 - 1.00 0.10 73.06 Nil
utilisation
during
the
quarter under
reporting
No comment
received
No comment
received
2 Repayment of
Secured /
Unsecured
Loans /
Creditors
CA Certificate*,
Banker email and
Bank statement (MA
Account bank
statements and CC
A/c bank statement)
72.00 50.64 - 50.64 Nil utilisation
during the
quarter under
reporting
No comment
received
No comment
received
3 Strategic
Investment
As per Notice of
Postal Ballot, Share
Purchase
Agreements, CA
Certificate* and share
purchase agreement
35.00 32.19 - 32.19 Nil utilisation
during the
quarter under
reporting
No comment
received
No comment
received
4 Investment in
Subsidiaries
As per Notice of
Postal Ballot, CA
Certificate*
5.00 - - - Nil utilisation
during the
quarter under
reporting
No comment
received
No comment
received
5 Working Capital
for existing
business
As per Notice of
Postal Ballot, CA
Certificate*
25.00 - - - Nil utilisation
during the
quarter under
reporting
No comment
received
No comment
received
6 General
Corporate
Purposes
As per Notice of
Postal Ballot, CA
Certificate* bank
statement of dividend
account which is with
Axis Bank and
15.00 5.01 - 5.01 Nil utilisation
during the
quarter under
reporting
No comment
received
No comment
received

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4

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Sr.
No
Item
Head
Source of
information /
certifications
considered by
Monitoring Agency
for preparation of
report
utilised in Rs. Crore utilised in Rs. Crore Comments
of the
Monitoring
Agency
Comments of the Board of
Directors
Comments of the Board of
Directors
Amount
Amount as
proposed
in the Offer
Document
in Rs.
Crore
Amount
raised
till June
30, 2025
As at
beginnin
g of the
quarter
in Rs.
Crore
During Total Reasons for
idle funds
Proposed
course of
action

the
At the end unutilised Amount
quarte of the amount in to be
r in quarter in Rs. crore received
Rs.
Crore

Rs. Crore
Revised Board
Resolution
Total 162.00 88.94 88.84 0.00 88.84 ^0.10 73.06
  • CA certificate from M/s. S K Patodia & Associates LLP dated July 16, 2025.

  • ^ Unutilized amount of Rs. 10,16,004.57/- remained in the MA Account.

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5

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(iii) Deployment of unutilized proceeds:

Sr. No. Type of instrument and name of the
entity invested in
Amount invested
Rs. crore
Maturity date Earning Return on
Investment (%)
Market Value as at
the end of quarter
1. Balance remained in Union Bank of India’s
MA A/C
0.10 - - -
Total 0.10*
  • *Verified from Bank Statements (MA account) and CA certificate from M/s. S K Patodia & Associates LLP dated July 16, 2025. Unutilized amount of Rs. 10,16,004.57/- remained in the MA Account

– (iv) Delay in implementation of the object(s)

Completion Date Completion Date Delay (no. of
Comments of the Board of Directors

Comments of the Board of Directors
Objects As per the offer days/ Proposed course of
Al Reason of delay
document ctua months) action
1. Expansion of Business Within 12 months
from the date of
receipt of funds for
the Warrants^
Ongoing Not applicable No comments received No comments received
2. Repayment of Secured / Unsecured Loans /
Creditors
No comments received No comments received
3. Strategic Investment No comments received No comments received
4. Investment in Subsidiaries No comments received No comments received
5. WorkingCapital for existingbusiness No comments received No comments received
6. General Corporate Purposes No comments received No comments received
  • ^Out of total amount raised of Rs. 88.94 crore till Q1FY26 (Rs. 41.75 crore raised at the time of subscription during Q4FY24, Rs. 34.02 crore in 1[st] call during Q1FY25, Rs.13.17 crore in 2[nd] call during Q2FY25 and Nil during Q3FY25, Q4FY25 and Q1FY26).

The company has received total amount of Rs.88.94 crore till June 30, 2025 in multiple transactions. The details of receipt of funds and its utilization are as follows:

Sr No. Funds raised for the Warrants
(Rs. in crore)
Date of receipt of funds for
the Warrants
Completion Date for
the tranche as per
timeline mentioned in
the offer document
Actual completion date
1 10.00 March 04, 2024 March 03, 2025 March 30, 2024
2 3.50 March 05, 2024 March 04, 2025 March 30, 2024
3 7.38 March 30, 2024 March 29, 2025 March 30, 2024
4 15.00 March 30, 2024 March 29, 2025 March 30, 2024

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6

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Sr No. Funds raised for the Warrants
(Rs. in crore)
Date of receipt of funds for
the Warrants
Completion Date for
the tranche as per
timeline mentioned in
the offer document
Actual completion date
5 2.00 March 30, 2024 March 29, 2025 March 30, 2024
6 3.87 March 30, 2024 March 29, 2025 March 30, 2024
7 1.00 April 16, 2024 April 15, 2025 April 23, 2024
8 19.04 May 28, 2024 May 27, 2025 June 04, 2024, June 18, 2024
9 2.89 June 03, 2024 June 02, 2025 June 04, 2024, June 06, 2024
10 4.69 June 07, 2024 June 06, 2025 June 18, 2024, July 01, 2024
11 5.90 June 19, 2024 June 18, 2025 June 20, 2024
12 0.50 June 28, 2024 June 27, 2025 July 01, 2024
13 2.50 July 22, 2024 July 21, 2025 July 23, 2024
14 5.68 Sept 19, 2024 Sept 18, 2025 Sept 30, 2024, and Oct 03, 2024
15 4.98 Sept 30, 2024 Sept 29, 2025 Oct 03, 2024 and On going

5) Details of utilization of proceeds stated as General Corporate Purpose (GCP) amount in the offer document: Nil for the quarter ended June 30, 2025

Source of information /
Amount certifications considered by Comments of Monitoring Comments of the Board of
Sr. No
Item Head^
in Rs. Crore Monitoring Agency for preparation
Agency
Directors
of report
Nil utilization during Q1FY26 No comments received

^ Section from the offer document related to GCP:

“General Corporate Purpose - Up to 20% (twenty percent) of the Issue Proceeds will be utilised for general corporate purposes, which includes, inter alia, meeting ongoing general corporate exigencies and contingencies, expenses of the Company as applicable in such a manner and proportion as may be decided by the Board from time to time, and/or any other general purposes as may be permissible under applicable laws”

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7

Disclaimers to MA report:

a) This Report is prepared by CARE Ratings Limited (hereinafter referred to as “Monitoring Agency/MA” ). The MA has taken utmost care to ensure accuracy and objectivity while developing this Report based on the information provided by the Issuer and information obtained from sources believed by it to be accurate and reliable. The views and opinions expressed herein do not constitute the opinion of MA to deal in any security of the Issuer in any manner whatsoever.

b) This Report has to be seen in its entirety; the selective review of portions of the Report may lead to inaccurate assessments. For the purpose of this Report, MA has relied upon the information provided by the management /officials/ consultants of the Issuer and third-party sources like statutory auditors (or from peer reviewed CA firms) appointed by the Issuer believed by it to be accurate and reliable.

c) Nothing contained in this Report is capable or intended to create any legally binding obligations on the MA which accepts no responsibility, whatsoever, for loss or damage from the use of the said information. The MA is also not responsible for any errors in transmission and specifically states that it, or its directors, employees do not have any financial liabilities whatsoever to the users of this Report.

d) The MA and its affiliates do not act as a fiduciary. The MA and its affiliates also do not act as an expert to the extent defined under Section 2(38) of the Companies Act, 2013. While the MA has obtained information from sources it believes to be reliable, it does not perform an audit and undertakes no independent verification of any information/ certifications/ statements it receives from auditors (or from peer reviewed CA firms), lawyers, chartered engineers or other experts, and relies on in its reports.

e) The MA or its affiliates may have other commercial transactions with the entity to which the report pertains. As an example, the MA may rate the issuer or any debt instruments / facilities issued or proposed to be issued by the issuer that is subject matter of this report. The MA may receive separate compensation for its ratings and certain credit-related analyses, normally from issuers or underwriters of the instruments, facilities, securities or from obligors.

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