The auditor of the GPH Ispat Ltd. has given the Emphasis of Matter paragraph in the Auditor's Report for the year ended on 30 June 2026. Emphasis of Matter: Without qualifying our opinion, we draw attention to the following matters: Third-Party Balance Confirmations: We draw attention to the financial statements regarding certain balances with third parties. As part of the audit procedures, confirmations were requested from the respective organizations/parties for certain balances with third parties. Confirmations were received from a limited number of parties up to the date of the auditor's report. The remaining balances have been considered based on the books of account and the supporting documents made available to the auditor. Our opinion is not modified in respect of this matter.

Trading of the shares of the company will resume on 04.10.2026.

Trading of the shares of the company will remain suspended on record date i.e., 01.10.2026.

Trading of the shares of the company will be allowed only in the Spot Market and Block transaction will also be settled as per spot settlement cycle with cum benefit from 29.09.2026 to 30.09.2026 and trading of the shares will remain suspended on record date i.e., 01.10.2026.

The Board of Directors has recommended 2% Cash Dividend for the General Shareholders except Sponsors and Directors for the year ended June 30, 2026. The Sponsors and Directors hold 146,247,351 shares and Cash Dividend payable to the General Shareholders is BDT 67,527,221. Date of AGM: 25.10.2026, Time: 11:00 AM, Venue: Hybrid System, combining Physical Presence (Venue: Shah Newaz Eden Park, D. T. Road (beside Fauzderhat Police Farhi), Fauzderhat, Sitakunda, Chattogram and using Digital Platform. Record Date: 01.10.2026. The Company has also reported EPS of Tk. 0.07, NAV per share of Tk. 51.81 and NOCFPS of Tk. 15.73 for the year ended June 30, 2026 as against Tk. (0.51), Tk. 51.72 and Tk. 5.78 respectively for the year ended June 30, 2025.

There will be no price limit on the trading of the shares of the Company today (13.09.2026) following its corporate declaration.

The company has informed that the Board of Directors approved a proposal for Rights Share issue in the following particulars. Proposed Rights Shares Issue: 02(Two) [R]:01(one) [i.e. 02 (two) Right Share for every 01 (one) ordinary shares held] at an issue price of Tk. 10.00 (ten) each subject to approval by the shareholders in the upcoming AGM and the regulatory authorities. The company will raise a total fund of Tk. 967,76,69,120 through issuing 96,77,66,912 nos. Rights share. Purpose of Rights Share Issue: Repayment of Loan. It is noted that a separate Record Date will be fixed for determining the entitlement to the Rights Shares after obtaining approval from the Bangladesh Securities and Exchange Commission (BSEC).

As per Regulation 19(1) of the Dhaka Stock Exchange (Listing) Regulations, 2015, the Company has informed that a meeting of the Board of Directors will be held on September 12, 2026 at 5:00 PM to consider, among others, audited financial statements of the Company for the year ended June 30, 2026.

(Q3 Un-audited): EPS was Tk. (0.31) for January-March 2026 as against Tk. (0.02) for January-March 2025; EPS was Tk. (0.22) for July 2025-March 2026 as against Tk. 0.63 for July 2024-March 2025. NOCFPS was Tk. 6.53 for July 2025-March 2026 as against Tk. 6.70 for July 2024-March 2025. NAV per share was Tk. 51.44 as on March 31, 2026 and Tk. 51.72 as on June 30, 2025. EPS declined to Tk. (0.31) in the Third Quarter of 2025-2026 from Tk. (0.02) in the corresponding Third Quarter of 2024-2025 mainly due to a significant decrease in sales volume, which resulted in lower revenue generation and ultimately affecting the Company's overall profitability and Earnings Per Share (EPS).

As per Regulation 16(1) of the Dhaka Stock Exchange (Listing) Regulations, 2015, the Company has informed that a meeting of the Board of Directors will be held on May 23, 2026 at 4:00 pm to consider, among others, Un-Audited Financial Statements for the Third Quarter (Q3) period ended March 31, 2026.