1. INTRODUCTION

This Policy for familiarization programme for Independent Directors (“Policy”) of R.K. Fashion Accessories Limited (“Company”) is formulated in pursuance of Regulation 25 (7) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“SEBI Listing Regulations”), which, requires a listed entity to familiarize its independent directors through various programs about the listed entity, nature of the industry in which such entity operates, business model, roles, rights and responsibilities of the independent directors and any other relevant information. In view of the same, the Board of Directors of the Company, adopted the Policy with regard to Familiarization Program for Independent Directors.

2. PURPOSE AND OBJECTIVE OF THE POLICY

In terms of Regulation 4 (14) and Regulation 25 (7) of the SEBI Listing Regulations, the purpose of this Policy is to provide Independent Directors of the Company an insight into the affairs of Company and to familiarize them about the Company to enable the Independent Directors to perform their role effectively as the member of the Board of Directors of the Company, including the nature of the industry in which the Company operates, business model of the Company, and make them accustomed to their roles, rights and responsibilities that would facilitate their active participation in contributing to the Company.

3. FAMILIARIZATION AND CONTINUING EDUCATION PROCESS

a). The newly appointed Independent Directors of the Company shall be familiarized with the various aspects of the Company like constitution, vision & mission statement, the activities, business model geographies in which the Company operates, band procedures, strategic direction, etc. by way of detailed presentation.

b). Information material like code of conduct, the code of internal procedures and conduct for prohibition of insider trading and other applicable policies of the Company, performance highlights, etc., will also to be provided to supplement the presentation and to create awareness to the Independent Director of their roles, rights, and responsibilities towards the Company.

c). The familiarization programme shall also provide information relating to the financial performance of the Company and budget and control process of the Company.

d). Periodic presentations, as may be needed, will be made to the Independent Directors to update them on all business-related issues and new initiatives undertaken by the Company including any regulatory changes that may have impact on the operations of the Company including roles and responsibilities of the Independent Directors. The Company may also conduct training programme to its Independent Director by experts outlining the roles, rights, duties and responsibilities of Independent Directors from the perspective of various applicable laws.

e). The Independent Directors may also be recommended to attend various seminars, conferences training programs from time to time.

f). The Managing Director and other executives of the Company shall lead the familiarization programs on aspects related to business/industry. The Chief Financial Officer/ Directors or such other authorised officer(s) of the Company may participate in the programs for providing inputs on financial performance of the Company and budget control process, etc. apart from involvement of company secretary and other senior management personnel/key managerial personnel of the Company and when required to conduct such programs.

4. INDUCTION ON JOINING THE BOARD OF THE COMPANY

The new directors shall be welcomed on the Board of Directors of the Company by sharing the following documents of the Company:

a). Memorandum of Association and Articles of Association of the Company.

b). Annual Reports of the company.

c). Code of Conduct for Directors and Senior Managerial Personnel.

d). Note on Directors roles and responsibilities.

e). Policy Handbook of the Company comprising of policies on various business aspects and practices.

f). Organizational Chart of the Company and the profile of all the Directors and the Senior Managerial Personnel of the Company.

g). List of Contact details of the Directors, Senior Managerial Personnel and their personal / executive assistants.

h). Publicity material of the Company that explains the range of products, services and solutions offered by the Company to its customers.

i). Note on key customers of the Company and their geographical distribution in terms of the work across and the revenue.

j). Terms and conditions of appointment of independent directors.

k). The list of actions that a director should not do while functioning as such in the company.

l). the Code of Business Ethics that the company expects its directors and employees to follow.

m). Provision for Directors and Officers insurance, if any;

n). The fiduciary duties that come with such an appointment along with accompanying liabilities; and

o). The expectation of the Board from the appointed director; the Board-level committee(s) in which the director is expected to serve and its tasks.

5. INVITATION TO PARTICIPATE IN CORPORATE EVENTS

a). The Board of Directors would be invited to participate in various corporate events to upgrade their domain knowledge about the Company.

b). The Company shall through its Executive Directors / Senior Managerial Personnel conduct programs / presentations periodically to familiarize the Independent Directors with the strategy, operations and functions of the Company;

c). Such programmes / presentations will provide an opportunity to the Independent Directors to interact with the senior leadership team of the Company and help them to understand the Company’s strategy, business model, operations, service and product offerings, markets, organization structure, finance, human resources, technology, quality, facilities and risk management and such other areas may arise from time to time.

d). The Company may circulate news and articles related to the industry on a regular basis and may provide specific regulatory updates from time to time; and

e). The Company may conduct an introductory familiarization program / presentation, when a new Independent Director comes on the Board of the Company.

6. POLICY REVIEW

Where the terms of this Policy differ from any existing or newly enacted law, rule, regulation or standard governing the Company, the law, rule, regulation or standard will take precedence over this Policy and procedures until such time as this Policy is changed to conform to the law, rule, regulation or standard.

7. AMENDMENTS

The Company may amend the Policy as and when it deems necessary either pursuant to any change in law or otherwise. The Company shall be free to devise and implement any supplementary or other policies and guidelines in respect hereof for better implementation of this Policy programmes.

8. DISSEMINATION OF THE POLICY

This Policy shall be uploaded on the Company’s website at https://citygirljewellery.com/ for public information and a web link for the same shall also be provided in the corporate governance section of the Annual Report of the Company.

9. DISCLOSURE ON WEBSITE

Following information will be disclosed, under a separate section on the website of the Company:

a. Details of programmes imparted to Independent Directors, including:

i. Number of Programmes attended by the Independent Directors (during the year and on cumulative basis till date);

ii. Number of hours spent by the Independent Directors in such programmes (during the year and on cumulative basis till date); and

iii. Other relevant details.

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R.K. Fashion Accessories Limited

Familiarization Program for Independent Directors

(Adopted by the Board of Directors on May 06, 2026)

CIN: U18109WB2010PLC144256.

Registered Address: Room No. A-201, 2nd Floor, Bagree Market71, B. R. B. Basu Road, Kolkata - 700001, West Bengal, India