RAJASTHAN TUBE MANUFACTURING COMPANY LIMITED

STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (IAQ) FOR THE FINANCIAL YEAR ENDED MARCH 31, 2026 • The company has certain disputed statutory dues relating to VAT/GST. • Management is pursuing these matters before appropriate authorities. • The outcome of the proceedings cannot be determined with certainty at this stage. • The board considers these disputed matters as not finally determined liabilities. • No fraud by or on the company has been reported. Impact: Neutral (Disclosed disputed statutory dues are subject to adjudication/appellate proceedings.)

Rajasthan Tube Manufacturing Company Ltd

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