VLS Finance Limited has issued a Corrigendum to its Letter of Offer dated December 16, 2025, regarding the Buyback of Equity Shares. This corrigendum is to be read in conjunction with the original Letter of Offer and does not alter the fundamental terms or timelines of the buyback. The key changes detailed in the corrigendum pertain to the buyback entitlement ratios. For the reserved category for small shareholders, the ratio is now stated as 39 equity shares for every 415 held on the record date, representing approximately 9.3975%. For the general category for all other eligible shareholders, the ratio is 23 equity shares for every 248 held, approximately 9.2738%. The announcement also clarifies the number of small shareholders and their aggregate shareholding, as well as the number of shares held by other eligible shareholders in the general category. Specifically, there are 25,498 small shareholders with an aggregate shareholding of 42,00,433 equity shares as of the record date. The general category comprises 2,41,19,794 equity shares held by other eligible shareholders. A total of 3,94,737 equity shares have been reserved for small shareholders, and 22,36,841 equity shares for the general category. The promoter group member, VLS Capital Limited, has expressed its intention to participate and tender up to 1,00,000 equity shares. Any shortfall from the promoter group's tender will be allocated proportionally to other eligible categories based on their shareholding as of the record date. All other information and terms disclosed in the original Letter of Offer remain unchanged.