Sigma Solve Limited — Others, 06-08-2025: Statement of deviation(s) or variation(s) under Reg. 32

Sigma Solve Limited has updated on the use of its IPO proceeds for the quarter ended June 30, 2025. The company confirmed that its Audit Committee reviewed the statement of deviations. Shareholders had previously approved reallocating unutilized IPO funds to General Corporate Purpose. A remaining unutilized amount of **0.3157 Cr** originally for Public Issue Expenses has been reallocated. There is no variation in the **2.6545 Cr** already utilized for Investment in Subsidiary, Public Issue Expenses, and General Corporate Purpose reported earlier. This update clarifies the company's financial discipline in managing its IPO funds.