Basis of Allotment
THIS IS A PUBLIC ANNOUNCEMENT FOR INFORMATION PURPOSES ONLY AND IS NOT A PROSPECTUS ANNOUNCEMENT AND DOES NOT CONSTITUTE AN INVITATION OR OFFER TO ACQUIRE, PURCHASE OR SUBSCRIBE TO SECURITIES.
NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION DIRECTLY OR INDIRECTLY OUTSIDE INDIA.
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AUREATE TRADDE LIMITED
(Formerly known as Aureate Tradde Private Limited)
CIN- U52609MH2018PLC312471

Our Company was originally incorporated as a Private Limited Company under the name of "MM9 Polytrade Private Limited" under the provisions of the Companies Act, 2013 vide fresh Certificate of Incorporation issued by Central Registration Centre dated on August 03, 2018. Subsequently, the name of our Company was changed to "Aureate Tradde Private Limited" pursuant to the resolution passed by the shareholders at Extra-Ordinary General Meeting held on June 05, 2023 vide fresh Certificate of Incorporation issued by RoC Mumbai dated July 14, 2023. Further, pursuant to the resolution passed by the shareholders at Extra-Ordinary General Meeting held on February 10, 2025, the Company was converted into a Public Limited Company, and its name was changed from "Aureate Tradde Private Limited" to "Aureate Tradde Limited" vide a fresh Certificate of Incorporation consequent to the conversion was issued by the Central Processing Centre dated April 22, 2025. The Corporate Identification Number (CIN) of our Company is U52609MH2018PLC312471. For details of incorporation, change of registered office of our Company, please refer to the section title "History and Corporate Structure" on page no. 165 of this Prospectus.

Registered Office: 404, Floor 4, Plot No. 208, Regent Chambers, Jamnalal Bajaj Marg, Nariman Point, Mumbai City, Mumbai, Maharashtra, India, 400021
Tel No: +91-7208027910 | E-mail id: compliance@aureatetradde.in | Website: www.aureatetradde.in
Contact Person: Ms. Sakshi Sareen, Company Secretary and Compliance Officer
OUR PROMOTERS: MRS. KALASH KEVIN SHAH AND MR. PUNIT DEVENDRABHAI SHAH
BASIS OF ALLOTMENT

INITIAL PUBLIC ISSUE OF UPTO 38,98,000 EQUITY SHARES OF FACE VALUE OF RS. 10/- EACH OF AUREATE TRADDE LIMITED ("ATL" OR THE "COMPANY" OR THE "ISSUER") FOR CASH AT A PRICE OF RS. 70 PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF RS. 60 PER EQUITY SHARE (THE "ISSUE PRICE") AGGREGATING TO RS. 2,728.60 LAKHS ("THE ISSUE"), COMPRISING OF FRESH ISSUE OF 38,98,000 EQUITY SHARES AGGREGATING TO RS. 2,728.60 LAKHS (THE "FRESH ISSUE"), OUT OF WHICH UPTO 1,96,000 EQUITY SHARES OF FACE VALUE OF RS. 10/- EACH FOR CASH AT A PRICE OF RS. 70 PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF RS. 60 PER EQUITY SHARE AGGREGATING TO RS. 137.20 LAKHS WILL BE RESERVED FOR SUBSCRIPTION BY MARKET MAKER TO THE ISSUE (THE "MARKET MAKER RESERVATION PORTION"). THE PUBLIC ISSUE LESS THE MARKET MAKER RESERVATION PORTION i.e. NET ISSUE OF 37,02,000 EQUITY SHARES OF FACE VALUE OF RS. 10/- EACH AT AN ISSUE PRICE OF RS. 70 PER EQUITY SHARE INCLUDING A SHARE PREMIUM OF RS. 60 PER EQUITY SHARE AGGREGATING TO ? 2,591.40 LAKHS IS HEREIN AFTER REFERRED TO AS THE "NET ISSUE". THE PUBLIC ISSUE AND THE NET ISSUE WILL CONSTITUTE 30.02% AND 28.51% RESPECTIVELY OF THE POST ISSUE PAID UP EQUITY SHARE CAPITAL OF OUR COMPANY. THE FACE VALUE OF OUR EQUITY SHARES IS RS. 10/- EACH.
THE FACE VALUE OF THE EQUITY SHARES IS RS. 10/- EACH AND THE ISSUE PRICE IS RS. 70/- EACH.
THE ISSUE PRICE IS 7.00 TIMES OF THE FACE VALUE OF THE EQUITY SHARES.
ISSUE PROGRAMME ISSUE OPENS ON: ISSUE CLOSES ON: PROPOSED DATE OF LISTING:
FRIDAY, MAY 29, 2026 TUESDAY, JUNE 02, 2026 FRIDAY, JUNE 05, 2026

The below mentioned risks are top 5 risk factors as per the Prospectus:

• We derive our revenue from trading of polymers, Lithium-ion and Sodium-ion Cells and Electric Vehicle Chargers for which we are dependent on certain suppliers for our operations and an increase in the cost of, or a shortfall in the availability or quality of such products could have an adverse effect on our business, financial condition and results of operations.

• Termination or non-renewal of the distribution agreements by Jiangsu Highstar Battery Manufacturing Co., Ltd. or any material modification to the existing terms under such agreements adverse to our interest will materially and adversely affect our ability to continue our business and operations and our future financial performance.

• There are certain discrepancies and non-compliances noticed in some of our financial reporting and/or records relating to filing of returns and deposit of statutory dues with the taxation and other statutory authorities.

• Our Company has delayed in complying with certain statutory filings with Registrar of Companies, Mumbai. Such delayed compliance /lapses may attract certain penalties

• If we commit any default in payment of monthly instalment of borrowings availed or to be availed by the Company for its business purpose, our business, results of operations and financial condition may be adversely affected.

For a detailed understanding of the risks applicable to the Company, please refer to the section titled as "Risk Factors" on page no. 23.

• Average Cost of Acquisition of Equity Shares by our Promoters:

Sr. No. Name of the Promoter No of Equity Shares held Average cost of Acquisition (in Rs.)*
1. Kalash Kevin Shah 79,98,151 5.95
2. Punit Devendrabhai Shah 2,45,753 10.38

*The average cost of acquisition of our Equity Shares by our Promoters has been calculated by taking into account the amount paid by them to acquire, by way of fresh issuance or transfer, the Equity Shares, including the issue of bonus shares, if any, to them and excluding shares transferred by respective promoters to other persons. For further details, please refer to chapter titled "Capital Structure" beginning on page no 72 of the Draft Prospectus.

• The P/E ratio based on the Basic & Diluted EPS, as restated for year ended March 31 2025 is 24.73 times.

• Weighted Average Return on Net Worth (RoNW) for Fiscal Year 2024-25, 2023-24, 2022-23 is 21.19%

• Weighted Average Cost of Acquisition (WACA) on issue price:

Types of transactions Weighted Average Cost of Acquisition (Rs. per Equity Shares) No. of times of Issue Price (i.e. Rs. 70)
Weighted Average Cost of Acquisition of Primary/ new issuance during the 18 months preceding the date of this Prospectus N.A N.A
Weighted Average Cost of Acquisition of Secondary transactions during the 18 months preceding the date of this Prospectus N.A. N.A
Since there are no transactions to report under (a) and (b), therefore, information based on last 5 primary or secondary transactions (secondary transactions where Promoters / Promoter Group entities or shareholder(s) having the right to nominate director(s) in the Board of our Company, are a party to the transaction), not older than 3 years prior to irrespective of the size of transactions. 4.37 16.02

THIS ISSUE IS BEING MADE IN TERMS OF CHAPTER IX OF THE SECURITIES AND EXCHANGE BOARD OF INDIA (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2018 ("SEBI (ICDR) REGULATIONS"), AS AMENDED. IN TERMS OF RULE 19(2)(b) OF THE SECURITIES CONTRACTS (REGULATION) RULES, 1957, AS AMENDED, THIS IS AN ISSUE FOR AT LEAST 25% OF THE POST-ISSUE PAID-UP EQUITY SHARE CAPITAL OF OUR COMPANY. THIS ISSUE IS A FIXED PRICE ISSUE AND ALLOCATION IN THE NET ISSUE TO THE PUBLIC WILL BE MADE IN TERMS OF REGULATION 253(3) OF SEBI (ICDR) REGULATIONS, AS AMENDED. FOR FURTHER DETAILS, PLEASE REFER "ISSUE PROCEDURE" ON PAGE 246 OF THE PROSPECTUS.

Subscription Details:

The Issue was subscribed to the extent of 4.34 times and had received 1,237 applications for 55,62,000 Equity Shares as per the bid books of BSE (the "Bid Files") before removing multiple and duplicate bids. After removing multiple and duplicate bids, bids (UPI Mandates) not accepted by investors/ blocked, bids rejected under application banked but bid not registered and valid rejections cases from the "Bid Book", the Issue was subscribed 1.41 times and had received 1,221 applications for 54,94,000 Equity Shares (after rejection and bids not banked). The details of the break-up of rejections from the bid book under the various heads are as mentioned below:

Sr. No Category Gross Less: Valid Rejections Valid
Applications Equity Shares Applications Equity Shares Applications Equity Shares
1 Individual Investors 1,131 45,24,000 14 56,000 1,117 44,68,000
2 Non-Institutional Investors 105 8,42,000 2 12,000 103 8,30,000
3 Market Maker 1 1,96,000 NIL NIL 1 1,96,000
Total 1,237 55,62,000 16 56,000 1,221 54,94,000

Allocation: The Basis of Allotment was finalized in consultation with the Designated Stock Exchange- BSE Limited on June 03, 2026

A. Allocation to Market Maker (After Rejections and Withdrawal): The Basis of Allotment to the Market Maker, at the issue price of Rs. 70/- per Equity Share, was finalised in consultation with BSE Limited. The category was subscribed by 1.0 time. The total number of shares allotted in this category is 1,96,000 Equity shares.

Sr. No No. of Shares applied for (Category wise) Number of applications received % to total Total No. of Shares applied in each category % to total Proportionate shares available Allocation per Applicant Ratio of allottees to applicants Serial Number of Qualifying applicants Number of successful allottees (after rounding) % to total Total No. of shares allocated/ allotted % to total Surplus / Deficit (14)-(7)
Before Rounding off After Rounding off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
1 196000 1 100 196000 100 196000 196000 196000 1 1 1 100 196000 100 0
GRAND TOTAL 1 100 196000 100 196000 1 100 196000 100 0

B. Allocation to Individual Investors (After Rejections and Withdrawal): The Basis of Allotment to the Individual Investors, at the issue price of Rs. 70/- per Equity Share, was finalized in consultation with BSE Limited. The category was subscribed by 1.56 times i.e. for 44,68,000 Equity Shares. Total number of shares allotted in this category is 28,72,000 Equity Shares to 718 successful applicants.

Sr. No No. of Shares applied for (Category wise) Number of applications received % to total Total No. of Shares applied in each category % to total Proportionate shares available Allocation per Applicant Ratio of allottees to applicants Serial Number of Qualifying applicants Number of successful allottees (after rounding) % to total Total No. of shares allocated /allotted % to total Surplus / Deficit (14)-(7)
Before Rounding off After Rounding off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
1 4000 1117 100 4468000 100 2872000 2571.17 4000.00 9 14 718 100 2872000 100 0
Grand Total 1117 100 4468000 100 2872000 2571.17 4000.00 9 14 718 100 2872000 100 0

C. Allocation to Non-Individual Investor (After Rejections & Withdrawal): The Basis of Allotment to Non- Individual Investors, at the issue price of Rs. 70/- per Equity Share, was finalized in consultation with BSE Limited. The category was subscribed by 0.45 times i.e. for 83,000 Equity Shares. Total number of shares

The Category-wise details of Basis of Allotment are as under:
Sr. No No. of Shares applied for (Category wise) Number of applications received % to total Total No. of Shares applied in each category % to total Proportionate shares available Allocation per Applicant Ratio of allottees to applicants Serial Number of Qualifying applicants Number of successful allottees (after rounding) % to total Total No. of shares allocated /allotted % to total Surplus/ Deficit (14)-(7)
Before Rounding off After Rounding off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
1 6000 77 74.76 462000 55.66 1029759 13373.49 6000.00 1 1 77 74.76 462000 55.66 -567759
2 8000 5 4.85 40000 4.82 89157 17831.40 8000.00 1 1 5 4.85 40000 4.82 -49157
3 10000 2 1.94 20000 2.41 44578 22289.00 10000.00 1 1 2 1.94 20000 2.41 -24578
4 14000 1 0.97 14000 1.69 31205 31205.00 14000.00 1 1 1 0.97 14000 1.69 -17205
5 16000 15 14.56 240000 28.92 534940 35662.67 16000.00 1 1 15 14.56 240000 28.92 -294940
6 18000 3 2.91 54000 6.51 120361 40120.33 18000.00 1 1 3 2.91 54000 6.51 -66361
GRAND TOTAL 103 100 830000 100 1850000 103 100 830000 100 -1020000

The Board of Directors of the Company at its meeting held on June 03, 2026 has taken on records the Basis of Allotment of Equity shares, as approved by the Designated stock Exchange viz. BSE Limited and has authorized the corporate action for the transfer and allotment of the Equity Shares to various successful applicants.

The CAN and allotment advice and / or notices shall be dispatched to the E-mail ids / address of the investors as registered with the depositories on or before June 04, 2026. Further, the instructions to Self-Certified Syndicate Banks for unblocking of funds have been processed on or before June 04, 2026. The Equity Shares allotted to successful applicants are being credited to their beneficiary accounts subject to validation of the accounts details with the depositories concerned. In case the same is not received within 10 days, investors may contact the Registrar to the Issue at the given address given below. The Company is taking steps to get the Equity Shares admitted for trading on the BSE SME Platform within 3 working days from the Closure of the Issue. The trading is proposed to commence on June 05, 2026, subject to receipt of listing and trading approvals from the BSE.

Note: All capitalized terms used and not specifically defined herein shall have the same meaning as ascribed to them in the Prospectus.

The Lead Manager associated with the Issue have handled 8 SME public issues and NIL Main Board Public Issues during the current financial year and three financial years preceding the current Financial Year as described below:
Type FY 2026-27 FY 2025-26 FY 2024-25 Total
SME IPO - 7 1 8
Main Board IPO - - - -
Total - 7 1 8
Status upto May 30, 2026 - 7 1 8
INVESTORS PLEASE NOTE

The details of the allotment made would also be hosted on the website of the Registrar to the Issuer, MUFG Intime India Private Limited (Formerly Link Intime India Private Limited) at in.mpms.mufg.com. All future correspondence in this regard may kindly be addressed to the Registrar to the Issue quoting full name of the First/ Sole applicants, Serial number of the Application Form, Number of shares applied for and Bank Branch where the application had been lodged and payment details at the address of the Registrar given below:

wpe4B1.jpg (3557 bytes) MUFG INTIME INDIA PRIVATE LIMITED
(Formerly Link Intime India Private Limited)
Add: C-101, 247 Park, 1st Floor, LBS Marg, Vikroli (West),
Mumbai- 400083, Maharashtra, India
Telephone: +91-8108114949,
Email ID: aureatetradde.smeipo@in.mpms.mufg.com
Investor grievance Email: aureatetradde.smeipo@in.mpms.mufg.com
Website: in.mpms.mufg.com
Contact Person: Shanti Gopalkrishnan
SEBI Registration Number: INR000004058
CIN: U67190MH1999PTC118368
For Aureate Trade Limited
On behalf of Board of Directors
Sd/-
Date: June 04, 2026 Kalash Kevin Shah
Place: Mumbai Managing Director

THE LEVEL OF SUBSCRIPTION SHOULD NOT BE TAKEN TO BE INDICATIVE OF EITHER THE MARKET PRICE OF THE EQUITY SHARES ON LISTING OR THE BUSINESS PROSPECTS OF AUREATE TRADDE LIMITED

AUREATE TRADDE LIMITED, is proposing, subject to market conditions and other considerations, public issue of its Equity Shares and has filed the Prospectus with the Registrar of Companies, Mumbai-I on May 23, 2026. The Prospectus is available on the website of the Lead Manager at www.corporatemakers.in, the website of the BSE Limited i.e. https://www.bsesme.com and website of the Issuer Company at; www.aureatetradde.in, Investor should read the Prospectus carefully, including the "Risk Factors" beginning on page 23 of the Prospectus before making any investment decision.

The Equity Shares have not been and will not be registered under the U.S. Securities Act 1933, as amended (the "Securities Act") or any state securities laws in the United States and may not be issued or sold within the United States or to, or for the account or benefit of, "U.S. persons" (as defined in Regulations of the Securities Act), except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act. Accordingly, the Equity Shares will be issued and sold (i) in the United States to "qualified institution buyers", as defined in Rule 144A of the Securities Act, and (ii) outside the United States in offshore transactions in reliance on Regulations under the Securities Act and in compliance with the applicable laws of the jurisdiction where those offers and sales occur. The Equity Shares have not been and will not be registered, listed or otherwise qualified in any other jurisdiction outside India and may not be issued or sold, and Application may not by persons in any such jurisdiction, except in compliance with the applicable laws of such jurisdiction.