NEPHROPLUS2026-09-18NEPHROPLUS2026-09-182026-09-18544647Nephrocare Health Services LimitedNEPHROPLUSNAINE428V01029NewOther Restructuringtrue2026-09-1815:45:002026-09-18Nephrocare Health Care Services Philippines, Inc. (“Nephrocare PH”), a step-down subsidiary of the Company held through Nephrocare Health Services International Pte. Ltd., Singapore, operates the Group’s business in the Philippines through multiple wholly-owned subsidiaries. As part of the Group’s ongoing efforts to simplify its corporate structure and enhance operational efficiency, the Group proposes to rationalise and consolidate its existing Philippine subsidiary structure into a smaller number of operating entities. The proposed consolidation is expected to streamline administrative and compliance processes, optimise costs and strengthen management and governance oversight. The consolidation will be implemented in a phased manner, subject to applicable laws and receipt of requisite approvals in India and the Philippines.The proposed rationalisation and consolidation is an internal reorganisation of the Group’s Philippine operations, aimed at simplifying the existing entity structure and enhancing operational, administrative and compliance efficiencies. The transaction will not involve any third-party investor or result in any change in the Company’s ultimate economic interest or control over the Philippine operations. The transaction is proposed to be accounted for as a common-control transaction in accordance with the applicable accounting framework.The proposed rationalisation and consolidation is an internal reorganisation of the Group’s Philippine operations, aimed at simplifying the existing entity structure and enhancing operational, administrative and compliance efficiencies. The transaction will not involve any third-party investor or result in any change in the Company’s ultimate economic interest or control over the Philippine operations. The transaction is proposed to be accounted for as a common-control transaction in accordance with the applicable accounting framework.falseThere will be no change in the shareholding pattern of the Company or in the ultimate ownership and control of the Philippine business. Nephrocare PH will continue to remain a step-down subsidiary of the Company through Nephrocare Health Services International Pte. Ltd., Singapore. The proposed consolidation will result only in an internal reorganisation of the ownership structure among the Philippine entities, without any change in the Company’s ultimate economic interest or control over the Philippine operations.