Xchanging Solutions Limited — Regulatory Filings 2023

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Subject: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI (LODR) Regulations, 2015”) – Change of Auditors in Material Subsidiary of the Company

Dear Sir/Madam,

Xchanging Solutions Limited, a DXC Technology Company

CIN: L72200KA2002PLC030072 Registered Office: HP Avenue, 39/40, Electronic City, Hosur Main Road, Bengaluru 560 100, Karnataka, India T +91 80 3387 0001 Email: [email protected] www.dxc.com

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019, we wish to inform you that Messrs Corporate Assurance PAC, Auditors of material subsidiary i.e. Xchanging Solutions (Singapore) Pte. Limited (“XSSPL”) who was appointed as per the applicable laws in Singapore, have resigned with effect from 15th September, 2023. The Auditors have not raised any concern or issue.

The copy of the resignation letter dated 15[th] September, 2023 as received from Messrs Corporate Assurance PAC is attached herewith.

The information relating to the resigned auditor of material subsidiary as required under the above said circular is annexed herewith.

Further, Messrs ChangAnn PAC is appointed as the Auditors of XSSPL with effect from 15th September, 2023 as per the applicable laws in Singapore. The information relating to the appointed auditor of material subsidiary as required under the above said Regulation is annexed herewith.

You are requested to take the above information on record.

Thanking You,

Yours Sincerely, For Xchanging Solutions Limited

MAYANK Digitally signed by MAYANK JAIN JAIN Date: 2023.09.15 17:41:01 +05'30' Mayank Jain Company Secretary & Compliance Officer Membership No. A26620

Address : HP Avenue, 39/40, Electronic City, Hosur Main Road, Bengaluru 560 100, Karnataka, India

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Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Resignation of Auditors

Appointment of Auditors

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Corporate Assurance PAC (UEN: 201419085Z) Incorporated with Limited Liability

Tel : +65 6509 9636 Fax : +65 6509 9677

15 September 2023

The Board of Directors XCHANGING SOLUTIONS (SINGAPORE) PTE. LIMITED 1 Depot Close #03-01 Singapore 109841

Dear Sirs,

RESIGNATION AS AUDITOR

We hereby resign as the auditors of your company in accordance with Section 205AA of the Companies Act 1967. Our consent to act previously given is hereby withdrawn with immediate effect.

Yours faithfully,

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CORPORATE ASSURANCE PAC

Public Accountants and Chartered Accountants

Address: 33 Ubi Avenue 3, #06-06 Vertex, Singapore 408868

Corporate Assurance PAC (UEN: 201419085Z)

Incorporated with Limited Liability

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Tel : +65 6509 9636 Fax : +65 6509 9677

Annexure A

Information of the Resignation Auditor

In accordance with SEBI Circular No. CIR/CFD/CMD1/114/2019 dated October 18, 2019

1. Name of the ~~listed entity/~~ material subsidiary: Xchanging Solutions (Singapore) Pte. Limited

2. Details of the statutory auditor:

3. a. Name: Corporate Assurance PAC

4. b. Address: 33 Ubi Avenue 3, #06-06 Vertex, Singapore 408868

5. c. Phone number: +65 6509 9636

6. d. Email: [email protected]

7. Details of association with the listed entity/ material subsidiary:

8. a. Date on which the statutory auditor was appointed: 19/07/2021

9. b. Date on which the term of the statutory auditor was scheduled to expire: Not Applicable

10. c. Prior to resignation, the latest audit report ~~/limited review report s~~ ubmitted by the auditor and date of its submission: Latest audit report is for financial year ended 31 March 2022 dated on 30/09/2022

4. Detailed reasons for resignation: Auditor incorporated a new audit firm.

1. In case of any concerns, efforts made by the auditor prior to resignation (including approaching the Audit Committee/Board of Directors along with the date of communication made to the Audit Committee/Board of Directors)- Not Applicable

2. In case the information requested by the auditor was not provided, then following shall be disclosed:- Not Applicable

3. a. Whether the inability to obtain sufficient appropriate audit evidence was due to a management-imposed limitation or circumstances beyond the control of the management.

4. b. Whether the lack of information would have significant impact on the financial statements/results.

5. c. Whether the auditor has performed alternative procedures to obtain appropriate evidence for the purposes of audit/limited review as laid down in SA 705 (Revised)

6. d. Whether the lack of information was prevalent in the previous reported financial statements/results. If yes, on what basis the previous audit/limited review reports were issued.

7. Any other facts relevant to the resignation: None

Declaration

1. I/ We hereby confirm that the information given in this letter and its attachments is correct and complete.

2. I/ We hereby confirm that there is no other material reason other than those provided above for my resignation/ resignation of my firm.

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Signature of the authorized signatory Date: 15/09/2023

Place: Singapore Encl: