Statement of Deviation(s) and/or variation(s) pursuant to Regulation 32 of the SEBI LODR for the quarter ended 31 March 2026.

Bijoy Hans Ltd (now Arvaya Healthcare Limited) has submitted a routine compliance filing to BSE regarding Regulation 32 of SEBI LODR. The company had allotted equity shares on a preferential basis through a share swap arrangement (non-cash consideration). Since no cash proceeds were raised from this issuance, there were no funds available for utilisation or tracking. The filing confirms that a Statement of Deviation or Variation in fund utilisation is therefore not applicable for Q4 FY26.