Sigma Solve Limited has submitted a Statement of Deviation(s) or Variation(s) concerning the utilization of its Initial Public Offering (IPO) proceeds for the quarter and nine months ended December 31, 2025. This statement was reviewed by the Company's Audit Committee during its meeting on January 13, 2026.

The company had previously obtained shareholder approval via a Special Resolution at its 12th Annual General Meeting on September 19, 2022, to vary the objects of the IPO for the unutilized amount, allocating it to General Corporate Purpose. The unutilized amount specifically for Public Issue Expenses is reported as ₹31.57 Lakhs.

Furthermore, there is no variation in the utilized amount of ₹265.45 Lakhs, as reported in the previous quarter ending September 30, 2025. This utilized amount pertains to investments in subsidiaries, public issue expenses, and general corporate purposes, alongside the unutilized sum earmarked for general corporate purposes.