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IMPORTANT: The following disclaimer applies to the audio-visual film (the “IPO AV”) of M & B Engineering Limited (the “Company”) in relation to the initial public offering of the equity shares of face value of ₹10 each (“Equity Shares”) of the Company (“Offer”). You are advised to read this disclaimer carefully before reading, accessing or making any other use of the IPO AV. In accessing the IPO AV, you agree to be bound by the following terms and conditions, including any modifications to them from time to time.

The IPO AV is directed at, and is intended for distribution to, and use by, residents of India only. No part of the contents of the IPO AV shall be copied or duplicated in any form by any means or redistributed.

The Company is proposing, subject to receipt of requisite approvals, market conditions and other considerations, to make an initial public offering of its Equity Shares and has filed a draft red herring prospectus dated February 17, 2025 (“DRHP”) with the Securities and Exchange Board of India (“SEBI”), BSE Limited and National Stock Exchange of India Limited (together, the “Stock Exchanges”). The DRHP is available on the website of SEBI at www.sebi.gov.in, as well as on the websites of the Stock Exchanges, i.e., BSE and NSE at www.bseindia.com and www.nseindia.com, respectively, on the website of the Company at www.mbel.in; and on the website of the book running lead managers for the Offer, i.e., Equirus Capital Private Limited and DAM Capital Advisors Limited (collectively, the “Book Running Lead Managers”), at www.equirus.com, and www.damcapital.in , respectively.

THE IPO AV IS BEING MADE AVAILABLE ON THIS WEBSITE IN ACCORDANCE WITH CIRCULAR ON “AUDIOVISUAL (AV) PRESENTATION OF DISCLOSURES MADE IN PUBLIC ISSUE OFFER DOCUMENTS” DATED MAY 24, 2024, ISSUED BY THE SECURITIES AND EXCHANGE BOARD OF INDIA. Making the IPO AV available on this website does not constitute an offer to sell, the solicitation of an offer to buy, or a recommendation to buy or the Equity Shares proposed to be offered and sold in the Offer in any jurisdiction.

The IPO AV provides only the salient features of the Company, its business and the Offer based on the information included in the DRHP. The DRHP is a draft offer document and is subject to change. Accordingly, potential investors should not rely on the IPO AV. Any decision on whether to invest in the Equity Shares to be offered in the Offer must be made solely on the basis of the Company’s red herring prospectus (when available) and, for potential investors outside India, the Company’s preliminary international wrap (which together comprises the preliminary offering memorandum). Potential investors outside India may not bid for Equity Shares in the Offer unless they receive a preliminary offering memorandum. Potential investors should note that an investment in the Equity Shares involves a high degree of risk and for details relating to such risks, see the section titled “Risk Factors” in the red herring prospectus (when available) and for potential investors outside India, the section titled “Additional Risk Factors for International Investors” in the preliminary international wrap (when available).

The information in the IPO AV is as of the date thereof and neither the Company, the Promoters, the Book Running Lead Managers nor their respective affiliates, directors, officers, agents, representatives, advisers or employees are under any obligation to update or revise the IPO AV to reflect circumstances arising after the date thereof.

The Equity Shares to be offered in the Offer have not been and will not be registered under the United States Securities Act of 1933, as amended (the “U.S. Securities Act”), or the securities laws of any state of the United States and may not be offered or sold within the United States except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the U.S. Securities Act and applicable United States state securities laws. The Equity Shares are being offered and sold only (i) within India, to Indian institutional, non-institutional and retail investors in compliance with the SEBI ICDR Regulations and in “offshore transactions” as defined in, and in reliance on, Regulation S under the U.S. Securities Act (“Regulation S”), and (ii) outside the United States to eligible investors in “offshore transactions” as defined in, and in reliance on, Regulation S and in accordance with the applicable laws of the jurisdictions where those offers and sales occur. No public offering of the Equity Shares to be offered in the Offer will be made in any jurisdiction except India.

The Book Running Lead Managers and their respective affiliates, directors, officers, agents, representatives, advisers and employees do not accept any liability whatsoever, direct or indirect, that may arise from the use of the information contained on this website.

You are reminded that documents transmitted in electronic form may be altered or changed during the process of transmission and consequently, neither the Company, the Book Running Lead Managers nor any of their respective affiliates, directors, officers, agents, representatives, advisers or employees accepts any liability or responsibility whatsoever in respect of alterations or changes which have taken place during the course of transmission of the IPO AV in electronic format.

You are accessing this website at your own risk and it is your responsibility to take precautions to ensure that it is free from viruses. Neither the Company, Promoter, the Book Running Lead Managers nor their respective affiliates, directors, officers, agents, representatives, advisers or employees will be liable or have any responsibility of any kind for any loss or damage that you incur in the event of any failure or disruption of this website, or resulting from the act or omission of any other party involved in making this website or the data contained therein available to you, or from any other cause relating to your access to, inability to access, or use of this website or the IPO AV.

Failure to comply with this disclaimer may result in a violation of the applicable laws of certain jurisdictions.

Any other information contained in, or that can be accessed via this website does not constitute a part of the IPO AV.

If you are not in India, please exit this webpage.

Confirmation of your acceptance of the terms and conditions

By clicking on the “I Confirm” button below you represent to the Company and the Book Running Lead Managers that:

1. You have read the disclaimer set out above and you agree to be bound by its terms; and

2. You are located in India.

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