5446472026-11-035446472026-11-03in-capmkt:StageOfTheLitigationIsConcludedOrDisputeIsResolvedMember5446472026-11-03in-capmkt:SettlementOfProceedingsMemberNEPHROPLUSNephrocare Health Services Limited544647NAINE428V01029Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)Regularly till the litigation is concluded or dispute is resolvedNewfalse2026-11-0216:00:002026-11-03Settlement of the proceedingsNCA challenged Decision No. 721.1 dated August 24, 2026, issued by the Tax Department following a tax audit for January 1, 2023 to December 31, 2025, which raised net additional tax of UZS 14,204,055,360 and a penalty of UZS 4,064,086,532, aggregating UZS 18,268,141,892 (approximately ₹14.79 crore), excluding late-payment interest.2026-08-31By its decision dated October 27, 2026 (received by NCA on November 2, 2026) in Case No. 5-1001-2602/2451, the Court allowed NCA's application, declared Decision No. 721.1 invalid and directed the Tax Department to reconsider the audit materials taking into account the documents submitted by NCA and the Court's legal position.OthersNephrocare Health Services Central Asia LLC ("NCA"), an overseas wholly-owned subsidiary of the CompanyDecision No. 721.1 stands invalidated and reconsideration by the Tax Department is pending, to be completed within 30 days of the Court decision entering into force. The decision is appealable before the Tashkent City Administrative Court within one month of its issuance. The Company will continue to monitor the matter.Not applicable.The assessment and penalty aggregating approximately ₹14.79 crore have been declared invalid and are no longer operative. Any financial implication will depend on the outcome of the Tax Department's reconsideration, which cannot worsen NCA's position compared to the invalidated decision, and of any further proceedings.