SBC Exports Limited has announced the appointment of RNKA and CO., Chartered Accountants, as its Internal Auditors for the financial year 2026-27. The decision was approved by the Board of Directors at its meeting held on May 05, 2026, pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and in accordance with Section 138 of the Companies Act, 2013, read with the Rules made thereunder. The appointment was made on the recommendation of the Audit Committee and is effective for a term of one year covering FY 2026-27.

Appointment Details

The following table summarises the key details of the appointment as disclosed under Regulation 30 of the SEBI Listing Regulations:

Profile of RNKA and CO.

RNKA and CO. is a firm of Chartered Accountants registered under Firm Registration No. 021745N, with its office located at Shakarpur, Delhi. The firm has experience across a range of professional services, including:

• Internal audits
• Statutory audits
• Taxation
• GST
• Compliance advisory services

The disclosure was made in compliance with SEBI Master Circular No. SEBI/HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026, as amended. The announcement was signed by Hariom Sharma, Company Secretary and Compliance Officer (M. No. A41738), on behalf of SBC Exports Limited.

SBC Exports Limited has informed stock exchanges that it does not qualify as a "Large Corporate" under SEBI's regulatory framework, thereby exempting it from specific disclosure requirements for the financial year 2026-27.

SEBI Large Corporate Framework Requirements

The SEBI circular SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023, establishes three specific criteria for entities to be classified as "Large Corporates." Listed entities must meet all conditions to fall under this framework:

• Have specified securities, debt securities, or non-convertible redeemable preference shares listed on a recognized stock exchange
• Maintain outstanding long-term borrowings of ₹1,000 crore or more as of the last day of the preceding financial year
• Possess a credit rating of "AA" or above for unsupported bank borrowings or plain vanilla bonds

Company's Current Financial Position

SBC Exports Limited meets only the first criterion, having its equity shares listed on both BSE Limited and National Stock Exchange of India Limited. However, the company's financial position reveals significant gaps in meeting the other requirements.

The company's outstanding borrowings of ₹63.70 crore as of March 31, 2026, fall substantially below the mandatory ₹1,000 crore threshold. Additionally, SBC Exports Limited does not maintain the required credit rating of "AA" or above.

Regulatory Compliance Status

With the non-applicability of the Large Corporate framework, SBC Exports Limited is exempt from filing the Initial Disclosure within 30 days from the beginning of the financial year 2026-27. The company has formally communicated this status to both BSE Limited and National Stock Exchange of India Limited.

The disclosure was signed by Hariom Sharma, Company Secretary & Compliance Officer, and includes confirmation from Chief Financial Officer Mukesh Bhatt. This regulatory filing ensures transparency regarding the company's compliance status under current SEBI guidelines for large corporate entities.