Focus Lighting & Fixtures Limited has disclosed the resignation of SPN Associates PAC as the statutory auditor of its material subsidiary, Focus Lighting & Fixtures PTE Ltd, with effect from May 06, 2026. The development was intimated to the National Stock Exchange of India Limited under Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and in accordance with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026.

Reason for Resignation

SPN Associates PAC, a firm of Chartered Accountants of Singapore (Company Registration Number: 2016-18513-M), cited time constraints as the sole reason for stepping down. Specifically, the firm stated it was unable to complete the statutory audit for the financial year ended 31 March 2026 within the timelines required for consolidation and merger of the subsidiary's audited financial statements with those of the Indian holding company, as prescribed under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The firm confirmed that no management-imposed limitations or concerns were raised prior to the resignation, and no alternative audit procedures under SA 705 (Revised) were necessitated.

Key Details of the Resignation

The following table summarises the key particulars of the resignation as disclosed under Regulation 30:

Regulatory Compliance and Disclosure

The intimation was signed by Mr. Amit Vinod Sheth, Managing Director of Focus Lighting & Fixtures Limited (DIN: 01468052), and submitted on May 06, 2026. The company has stated that the information shall also be made available on its website at www.focuslightingandfixtures.com . SPN Associates PAC, in its resignation letter, requested the company to provide a certified true copy of the Board Resolution or Shareholders' Resolution appointing a successor auditor, as applicable under the relevant laws of Singapore, to formally record the cessation of its responsibilities.

Auditor's Confirmation

In its resignation letter dated May 06, 2026, SPN Associates PAC confirmed that:

• The information provided in the resignation letter and its attachments is correct and complete.
• There is no other material reason for the resignation beyond those stated.
• No concerns were raised with the Audit Committee or Board of Directors prior to the resignation.
• The inability to complete the audit was not due to a management-imposed limitation, nor did it involve any lack of information that would have a significant impact on the financial statements.

The firm placed on record its appreciation for the cooperation extended by the management and staff of Focus Lighting & Fixtures PTE Ltd during its tenure as statutory auditor.

Focus Lighting & Fixtures Limited has issued a final reminder to shareholders regarding the impending transfer of unclaimed dividends from FY 2018-19 to the Investor Education and Protection Fund (IEPF). The company dispatched reminder letters on April 28, 2026, to shareholders who have not claimed their dividends for seven or more consecutive years.

Regulatory Compliance and Timeline

The notification comes in compliance with Section 124 of the Companies Act, 2013, read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. Under these provisions, all dividends that remain unpaid or unclaimed for a period of seven years must be transferred to the IEPF established by the Central Government.

Shareholder Action Required

Shareholders with unclaimed interim dividends from 2019 must take immediate action to claim their dues before July 03, 2026. After this date, the company will transfer the unclaimed amounts to IEPF Authority without further notice. The company has emphasized that this communication serves as a final reminder to affected shareholders.

To claim unpaid dividends, shareholders need to submit required documents to the company's Registrar and Share Transfer Agent, Bigshare Services Private Limited, located at Office No. S6-2, 6th Floor, Pinnacle Business Park, Next to Ahura Centre, Mahakali Caves Road, Andheri (East), Mumbai – 400093. Shareholders can also reach out via email at investor@bigshareonline.com .

Post-Transfer Recovery Process

Once dividend amounts are transferred to IEPF Authority, shareholders can still recover their funds, but through a more complex process. They will need to file an application in the prescribed Form IEPF-5 following the procedure outlined under applicable IEPF Rules. This process typically involves additional documentation and longer processing times compared to claiming dividends directly from the company.

Corporate Governance Disclosure

The company has fulfilled its disclosure obligations under Regulation 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, by informing the National Stock Exchange about this development. The notification was signed by Managing Director Amit Vinod Sheth and Executive Director Deepali Amit Sheth, demonstrating board-level oversight of the compliance process.

Additional information regarding this notice has been made available on the company's website at www.focuslightingandfixtures.com for shareholder reference and transparency.