NEPHROPLUS2026-05-192026-05-19NEPHROPLUS2026-05-19NEPHROPLUS2026-05-19ChangeInManagementDomain1NEPHROPLUS2026-05-192026-05-19ChangeInManagementDomain1xbrli:pureNEPHROPLUSNEPHROCARE HEALTH SERVICES LIMITED544647NOTLISTEDINE428V01029trueListed Entity (self)true2026-05-1916:00:0017:15:0012026-05-19AppointmentAuditorsInternal AuditorM/s.BDO India LLP2026-05-1912Profile of M/s. BDO India LLP and its capabilities: BDO is the India member firm of BDO, one of the world’s leading networks of independent public accounting, tax and advisory firms. The global BDO organisation spans 169 countries and territories, with more than 90,000 professionals working out of over 860 offices, and reported global revenues in excess of USD 16 billion for the financial year ended 30 September 2025. BDO India provides a full range of assurance, tax, advisory, risk and business services to clients across multiple sectors and has a national presence with offices across major Indian cities, supported by a large pool of professionals and subject matter experts. BDO’s Risk Advisory / Internal Audit practice focuses on providing independent and objective assurance over business processes, operational effectiveness, financial reporting, regulatory compliance and risk management practices, using a risk based methodology aligned to global internal audit standards. At a global level, BDO’s internal audit services emphasise moving from a purely “hindsight”/“oversight” model to a more technology enabled, insight and foresight driven internal audit function that supports Boards and management in monitoring internal controls, aligning risk exposure with risk appetite, and enhancing organisational learning. Based on the presentation made to the Audit Committee, BDO has demonstrated: • Experience in internal audits across sectors comparable to our business. • A risk based, process oriented audit methodology, with coverage of financial, operational, compliance and IT/process controls. • Access to specialists in areas such as IT audits, analytics, regulatory compliance and forensic/fraud risk reviews, as may be required. • A proposed team structure with a mix of partner/ director level involvement and experienced engagement managers and staff, ensuring adequate senior oversight and continuity.