Annual Secretarial Compliance Report for the Financial year ended March 31, 2026 is attached herewith.

PNGS Reva Diamond Jewellery Ltd has filed its Annual Secretarial Compliance Report for the financial year ended March 31, 2026, in compliance with Regulation 24A of SEBI (LODR) Regulations, 2015. The report was prepared by Practicing Company Secretary Ruchi Bhave, who examined the company's compliance across 9 SEBI regulations including ICDR, SAST, PIT, and LODR. The company reported NIL deviations, NIL observations, and NIL fines across all regulatory requirements. All 13 compliance checkpoints including secretarial standards, document preservation, related party transactions, and insider trading norms were marked as compliant. Additionally, M S K A & Associates converted to M S K A & Associates LLP effective January 13, 2026, which was noted without any compliance concern.