Incorporation of a wholly owned subsidiar - Kwality Wall''s (India) Limited This is further to our letter dated 25th November 2024, wherein the Company had intimated that, based on the recommendation of the Independent Committee, the Board had accordedits in-principle approval for demerger of Ice Cream business into an independent listed entity. Further, it had been intimated that for the purpose of the proposed demerger, the Board had also approved incorporation of a wholly owned subsidiary ('WOS') of the Company. Approval for demerger of Ice Cream business (As per BSE Announcement Dated on 22/01/2025) Receipt of Observation letter with no adverse observations/No Objection letter from Stock Exchanges on the Scheme of Demerger of Ice Cream Business. (As Per BSE Announcement Dated on 14.05.2025) Disclosure of Material Information of Kwality Wall''s (India) Limited - Intimation under Regulation 30 and Regulation 30A read with Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (As Per BSE Announcement Dated on: 25/06/2025) Sanction of Scheme of Arrangement for demerger of Ice Cream Business by Hon''ble NCLT, Mumbai Bench (As Per BSE Announcement Dated on: 30/10/2025) Receipt of copy of Order of Scheme of Arrangement obtained from the Hon''ble NCLT, Mumbai Bench (As Per BSE Announcement Dated on:11.11.2025) Intimation of Record Date (As per BSE Announcement dated on: 18.11.2025) Trading Members of the Exchange are hereby informed that, pursuant to the Scheme of Arrangement (for Demerger) as approved by the Hon'ble National Company Law Tribunal, Mumbai Bench, Hindustan Unilever Ltd has fixed Record Date for the purpose of Demerger and for determining the entitlement of the shareholders of the Company, as per details given below: - COMPANY NAME CODE Hindustan Unilever Ltd (500696) RECORD DATE 05/12/2025 PURPOSE As per Scheme of Arrangement (for Demerger) as approved by the Hon'ble National Company Law Tribunal, Mumbai Bench, between, Hindustan Unilever Ltd (Demerged Company) and Kwality Wall's (India) Limited (Resulting Company) and their Respective Shareholders and Creditors; The Scheme provides for Demerger of the Ice Cream Business Undertaking of Hindustan Unilever Ltd (Demerged Company) INTO Kwality Wall's (India) Limited (Resulting Company); Upon the Scheme becoming effective and In consideration of the Demerger as stated above, Kwality Wall's (India) Limited shall issue and allot Equity Shares to the Shareholders of Hindustan Unilever Ltd in the following proportion:- 1 (One) Equity Share of the Face Value of Re.1/- each fully paid up of Kwality Wall's (India) Limited shall be issued and allotted for every 1 (One) Equity Share of the Face Value Re.1/- each fully paid up held by Equity Shareholders of Hindustan Unilever Ltd EX-ENTITLEMENT FROM DATE & SETT. NO. 05/12/2025 DR-771/2025-2026 Note:- (1) Pursuant to SEBI Circular No. CIR/MRD/DP/01/2012 dated January 20, 2012, Hindustan Unilever Ltd shall be a part of Call Auction in Pre-open Session (Special Pre- open Session (SPOS)) on 5th December, 2025 For further information on SPOS, the trading members are requested to refer to the Exchanges notice no. 20120216-29 dated February 16, 2012 on Enabling Special Pre-open Session. Subject to compliance with requisite formalities, the Equity Shares of the Resulting Company i.e. Kwality Wall's (India) Limited, will be listed on BSE Limited. (As Per BSE Notice Dated on 27.11.2025)