Auditor Certificate on Payment for Subscription of Right Shares by Directors and Substantial Shareholders

December 29, 2025

The General Manager

Pakistan Stock Exchange Limited Stock Exchange Building Stock Exchange Road

Karachi

Subject: Subscription Moneyreceived by the Directors and Substantial Shareholder for RightIssue -

Dear Sir,

We would like to inform you that an amount of PKR 23,220,180 representing the entitlement of 2,322,018 right shares at an exercise price of PKR 10 per shares has been fully subscribed by the Directors and Substantial Shareholder of 786 Investments Limited on December 24, 2025 as required under the Companies (Further Issue of Shares) Regulation, 2020.

An "Auditors Certificate dated December 29, 2025, from the statutory auditors M/s. Riaz Ahmad & Company, Chartered Accountants is attached, confirming the receipt of subscription money for the issuance of right shares.

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Yours sincerely

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Company Secretary

STATEMENT OF RECEIPT OF SUBSCRIPTION MONEY BY THE DIRECTORS AND SUBSTANTIAL SHAREHOLDER

FOR THE RIGHTS ISSUE OF 786 INVESTMENTS LIMITED

(As permitted under the Companies (Furthei Issue of Shares) Regulations, 2020)

Noinan Shakir Company Secretary

Date: December 26, 2025

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The Company Secretary 786 Investments Limited

G3, Ground Floor, BRR Tower II Chundrigar Road

KARACHI

29 December 2025

Our ref: 1-08-181

Dear Sir

786 INVESTMENTS LIMITED {"the Company")

We have been requested to provide you with a certificate on payment for subscribing the right shares by the directors and substantial shareholders of the Company before the commencement date of trading. Auditors' certificate is required to be submitted at least before 03 working days of commencement of trading as required by Pakistan Stock Exchange Limited ("PSX") vide its letter No. PSX/Gen-1787 ("Letter"), dated 02 October 2025.

Scope of Certificate

Regulation 3(1)(vi)(a) of the Companies (Further Issue of Shares) Regulations, 2020 and PSX under Clause 4 of Annexure - I of the Letter required that the directors and substantial shareholders of the Company shall subscribe their portion of right shares before the commencement date of trading or arrange subscription for the same through other persons and submit the auditors' certificate at least before 03 working days of commencement of trading.

We as statutory auditors of the Company have been requested to issue a certificate in this regard. Management Responsibility

It is the management's responsibility to ensure compliance with the requirement of PSX as required under the Letter. The management's responsibility also includes maintenance of accounting records and internal controls, the selection and application of accounting policies, safeguarding of the assets of the Company and prevention and detection of fraud and irregularities. This certificate does not relieve the management of its responsibilities.

Our responsibility is to certify the compliance with the requirement of PSX as required under Clause 4 of Annexure - I of the Letter in accordance with the 'Guidelines for Issue of Certificates for Special Purposes by Practicing Chartered Accountant Firms' issued by The Institute of Chartered Accountants of Pakistan. Our verification was limited to the procedures as mentioned below:

• Traced subscription money of Rupees 23,220,180 received from directors and substantial shareholders or from other persons through which they have arranged subscription for the same against subscription of 2,322,018 ordinary shares having face value of Rupees 10 each of the Company at exercise price of

_ A member of

Rupees 10 per share in banl‹ statement of Soner! Banl‹ Limited right shares subsci iption account number 20016505553; and

• Confirmed that subscription money has 1oeen received before the commencement date of trading. Certificate

Based upon the procedures mentioned under Auditors' Responsibility paragraph, we certify that the subscription money from directors and substantial shareholders of the Company or from other persons through which they have arranged subscription for the same has been received in accordance with Clause 4 of Annexure - I of the Letter and Regulation 3(1)(vi)(a) of the Companies (Further Issue of Shares) Regulations, 2020. The details of right issue subscribed and money deposited there-against on 24 December 2025 are as follows:

2,322,018 2,322,018 23,220,180

Restriction on use and distribution

This certificate is being issued in capacity of statutory auditors of the Company on specific request of the management for onward submission with PSX as required under the Letter and is not to be used for distributed for any other purpose. This certificate is restricted to the facts stated herein.

Very truly yours

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