5446472026-09-015446472026-09-01in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5446472026-09-01OppositePartyAsPerSubPara8OfParaBDomain1NEPHROPLUSNephrocare Health Services Limited544647NAINE428V01029Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-08-2413:00:002026-09-01Tashkent City Tax Department, Uzbekistan (“Tax Department”)2026-08-24AgencyTashkent City Tax Department, Uzbekistan (“Tax Department”)SubsidiaryPursuant to the review of the tax audit results, the Tashkent City Tax Department has determined additional taxes of UZS 20,371,068,018 (approximately ₹16.50 crore), against which reductions of UZS 6,167,012,658 (approximately ₹4.99 crore) have been allowed, resulting in a net additional tax assessment of UZS 14,204,055,360 (approximately ₹11.50 crore). Further, a financial penalty of UZS 4,064,086,532 (approximately ₹3.29 crore) has been imposed under Article 224 of the applicable tax law. Accordingly, the net additional tax assessment and financial penalty aggregate to UZS 18,268,141,892 (approximately ₹14.79 crore), excluding applicable late-payment interest under Article 110.Nephrocare Health Services Central Asia LLC (“NCA”), an overseas wholly-owned subsidiary of Nephrocare Health Services Limited (“Company”), has received an Order on the Review of Tax Audit Results No. 721.1 dated August 24, 2026 (“Order”) from the Tashkent City Tax Department, Uzbekistan (“Tax Department”), pursuant to a tax audit conducted for the period from January 1, 2023 to December 31, 2025.Based on the preliminary assessment and subject to the outcome of the reconciliation and/or legal remedies that may be pursued, the Company is of the opinion that the aforesaid order should be setaside/ quashed and hence, the same does not have a material adverse impact on the financial position, operations or business of the Company. However, in line with the assessment order the aggregate exposure is approximately ₹14.79 crore, comprising net additional tax assessment of approximately ₹11.50 crore and penalty of approximately ₹3.29 crore, excluding applicable latepayment interest.The Company has undertaken a preliminary assessment of the order and is evaluating the available legal remedies under the applicable laws, including the right to appeal the order. The order provides that the amounts assessed thereunder become effective one month after the order is presented to the taxpayer. The Company is presently evaluating the Decision and the legal remedies available under applicable laws. No appeal or legal proceedings have been initiated as on the date of this disclosure. Not applicable. The matter relates to a tax assessment and financial penalty imposed by the tax authority and does not involve any claim made by the Company.