NEPHROPLUS2026-05-27NEPHROPLUS2026-05-272026-05-27iso4217:INRxbrli:pure544647Nephrocare Health Services LimitedNEPHROPLUSNAINE428V01029NewAcquisition of “to be incorporated companies”false2026-05-2621:30:002026-05-27Nephrocare Health Services International Pte. Ltd.Material SubsidiaryNEPHROPLUS HEALTH SERVICES KAZAKHSTAN Limited Liability Partnership (LLP) (“NPHSK LLP”)Healthcare and Management ServicesNPHSK LLP has been incorporated with the objective of undertaking holding and management activities to expand its kidney care and dialysis services network in Kazakhstan. In furtherance of this objective, NPHSK LLP shall engage in all activities that are incidental or ancillary thereto, including, but not limited to, the establishment and operation of dialysis centres, procurement of medical equipment and consumables, and the provision of comprehensive patient care and related healthcare services.YesNPHSK LLP has been incorporated in accordance with the Laws of the Republic of Kazakhstan. No additional special governmental or regulatory approvals were required for incorporation beyond standard registration under Kazakhstani law. Specific regulatory/licensing approvals will be obtained as and when required for undertaking any regulated activities.Cash1000000Cash consideration. The charter capital of NPHSK LLP is KZT 5,000,000 (Kazakhstani Tenge Five Million only), contributed in cash by its participants.Cost/PriceThe total charter capital subscribed is KZT 5,000,000 (approx. USD 10500 at the applicable exchange rate.)12026-05-26Republic of KazakhstanThe Company holds indirect control of 100% of NPHSK LLP through its wholly-owned subsidiary Nephrocare Health Services International Pte. Ltd., which holds 99% of the charter capital. The remaining 1% is held by Mr. Nishant Saxena as a nominee on behalf of Nephrocare Health Services International Pte. Ltd. Accordingly, the Company effectively controls 100% of the step-down wholly-owned subsidiary.