Non - Applicability of Statement of Deviation or Variation in Utilisation of Funds under Regulation 32 of SEBI (LODR) Regulations, 2015.

ARC Finance Ltd has submitted a compliance filing to BSE and Calcutta Stock Exchange confirming that it did not raise any funds through public issue, rights issue, preferential issue, or qualified institutional placement (QIP) during the quarter ended 31st December 2025. Because no funds were raised, the requirement to file a statement of deviation or variation in the use of proceeds under SEBI LODR Regulation 32 does not apply to the company. This is a routine, quarterly regulatory disclosure with no new financial or operational information disclosed. The stock is listed on BSE under script code 540135 and on Calcutta Stock Exchange under code 011278.