Updates

~ ~TGf(Yf lbflcll ~ Uj "l·f Pc1 Fcft NATIONAL FERTILIZERS LIMITED (:mTrl mam a5T ~) (A Govt. Of India Undertaking) -NctHe ~ : ~-11, ~-24, ~ - 201301 Corportate Office: A-11, Sector-24, Noida-201301, ~ Ttffit:l 3& ~ (\'!".~.). Distt. Gautam Budh Nagar ( U.P.) ~ : 0120 2012294, 2412445, $m : 0120-2412397 Ph.: 0120-2412294,2412445, Fax: 0120-2412397 Ref No. NFL/SEC/SE/2325 Dated· 07 09 2026 "' National Stock Exchange of India Ltd. BSE Limited Exchange Plaza, ·Corporate Relationship Department, C-1, Block-G, Sandra Kurla 1st Floor, New Trading Wing, Rotunda Complex, Sandra (E), Building, Phiroze Jeejeebhoy Towers, Mumbai-400051 Dalal Street, Mumbai- 400 001 NSE Symbol- NFL BSE Scrip Code -523630 Qe m :[)\;1 tffr\i1T q; 1~ tin c: ~ fcr'Jflll, ~-1, ~-"Gfi, ~ ~ q;AH~Cffi 1crT ~. ;q_ ~ fctrr, ~ Rlfffi11 (t, rq,'<l\Jt ifcR, 'Gffi'"ff ~. ~-400001 Sub: Addendum to 52nd Annual Report - Comments of Comptroller & Auditor General of India (C&AG). Dear Sir, This is in continuation to our earlier communication NFUSEC/SE/2298 dated 26.08.2026 regarding "Notice of 52nd Annual General Meeting and Annual Report for financial year 2025-26", please find enclosed herewith the Comments of C&AG on the Audited Financial Statement (Standalone & Consolidated) of the Compan~ for the financial year 2025-26. The same forms part of the Annual Report for the financial year 2025-26. The said Addendum is also available on the website of the Company www.nationalfertilizers.com. This is submitted for your intimation and records. Thanking you I CCJo:tlqiG Yours faithfully I~ For National Fertilizers Limited/ Rltlle$ (Ashok Jha)/ (~ ~) Company Secretary & Compliance Officer/ cf;-q;fi ~ ~ .3t 'j4 I~~ ~ Encl: As above. ~ iPI<tfl'l4 = ffilf ~<m. ~-m, 1. ll'"'Ht)~lf:'ll"'lcl ~~Eft ~ ~ - 11o0o3. ~ = 011-24361252. ~ = 011-24361553 Regd. Office: Scope Complex, Core-Ill, 7, Institutional Area, Lodhi Road, New Delhi-110003, Tel.: 011-24361252, Fax: 011-24361553 CIN: L74899DLI974GOI007417 Website: http://www.nationalfertilizers.com 11 @nationalfertilizers ANNUAL 2025-2026 COMMENTS OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA UNDER SECTION 143(6)(b) OF THE COMPANIES ACT, 2013 ON THE STANDALONE FINANCIAL STATEMENTS OF NATIONAL FERTILIZERS LIMITED FOR THE YEAR ENDED 31 MARCH 2026 The preparation of Standalone financial statements of National Fertilizers Limited for the year ended 31 March 2026 in accordance with the financial reporting framework prescribed under the Companies Act, 2013 is the responsibility of the management of the company. The statutory auditors appointed by the Comptroller and Auditor General of India under section 139(5) of the Act are responsible for expressing opinion on the financial statements under section 143 of the Act based on independent audit in accordance with standards on auditing prescribed under section 143(10) of the Act. This is stated to have been done by them vide their Revised Audit Report dated 31st July 2026 which supersedes their earlier Audit Report dated 27th May 2026. I, on behalf of the Comptroller and Auditor General of India, have conducted a supplementary audit of the financial statements of National Fertilizers Limited for the year ended 31 March 2026 under section 143(6)(a) of the Act. This supplementary audit has been carried out independently without access to the working papers of the statutory auditors and is limited primarily to inquiries of the statutory auditors and company personnel and a selective examination of some of the accounting records. In view of the revision made in the statutory auditor's report, to give effect to some of my audit observations raised during supplementary audit, I have no further comments to offer upon or supplement to the statutory auditors' report under section 143(6)(b) of the Act. For and on the behalf of the Comptroller & Auditor General of India (Tanya Singh) Place: New Delhi Principal Director of Audit Central Expenditure Date: 27.08.2026 (Agriculture, Food & Water Resources) ANNUAL 2025-2026 COMMENTS OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA UNDER SECTION 143(6)(b) READ WITH SECTION 129 (4) OF THE COMPANIES ACT, 2013 ON THE CONSOLIDATED FINANCIAL STATEMENTS OF NATIONAL FERTILIZERS LIMITED FOR THE YEAR ENDED 31 MARCH 2026 The preparation of Consolidated financial statements of National Fertilizers Limited for the year ended 31 March 2026 in accordance with the financial reporting framework prescribed under the Companies Act, 2013 (Act) is the responsibility of the management of the company. The statutory auditors appointed by the Comptroller and Auditor General of India under section 139(5) read with section 129(4) of the Act are responsible for expressing opinion on the financial statements under section 143 read with section 129(4) of the Act based on independent audit in accordance with the standards on auditing prescribed under section 143(10) of the Act. This is stated to have been done by them vide their Revised Audit Report dated 31st July 2026 which supersedes their earlier Audit Report dated 27th May 2026. I, on behalf of the Comptroller and Auditor General of India, have conducted a supplementary audit of the consolidated financial statements of National Fertilizers Limited for the year ended 31 March 2026 under section 143(6)(a) read with section 129(4) of the Act. We conducted a supplementary audit of the financial statement of National Fertilizers Limited, Ramagundam Fertilizers and Chemicals Limited (RFCL), Assam Valley Fertilizer and Chemical Company Limited (AVFCL) but did not conduct supplementary audit of the financial statements of Urvarak Videsh Limited (UVL) for the year ended on that date. This supplementary audit has been carried out independently without access to the working papers of the statutory auditors and is limited primarily to inquiries of the statutory auditors and company personnel and a selective examination of some of the accounting records. In view of the revision made in the statutory auditor's report, to give effect to some of my audit observations raised during supplementary audit, have no further comments to offer upon or supplement to the statutory auditors' report under section 143(6)(b) read with section 129(4) of the Act. For and on the behalf of the Comptroller & Auditor General of India (Tanya Singh) Place: New Delhi Principal Director of Audit Central Expenditure Date: 27.08.2026 (Agriculture, Food & Water Resources)