Statement of deviation or variation-Disclosure pursuant to Regulation 32 of the SEBI (LODR) Regulations, 2015 enclosed herewith.

Cosmic CRF Limited has filed a regulatory statement confirming there is NO deviation or variation in the use of funds raised through three separate offerings. (1) IPO of June 2023: Rs. 5,721.08 lakhs raised with net proceeds of Rs. 5,127.60 lakhs fully deployed as per the prospectus — manufacturing expansion is completed and production has commenced. (2) Preferential Issue of March 2024: Rs. 8,483.95 lakhs net proceeds utilized for prepayment of borrowings (Rs. 3,306.65 lakhs for working capital and Rs. 5,177.30 lakhs for subsidiary acquisition/capex). (3) Preferential Issue & Share Warrants of March 2025: Rs. 17,243.89 lakhs raised (Rs. 15,972.87 lakhs preferential + Rs. 1,271.03 lakhs warrants), of which Rs. 199.95 lakhs used for working capital, Rs. 10,000 lakhs kept in fixed deposits, and Rs. 7,043.94 lakhs held in a dedicated current account awaiting deployment. The statement was reviewed by the Audit Committee and approved by the Board on May 23, 2025.