Reply to Clarification- Financial results

C & C Construcnions Livied CommunicationAddress - Plot No. 70, Inslitulional Seclo 32, Gurgaon-122001 (Haryana) Phone.: 0124-4236868 Website . www candcin fraslruclure .com Date: 14-02-2026 Manager-Listing Department, National Stock Exchange of India Limited, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra East, Mumbai — 400051 Symbol: CANDC Dear Sir/Madam, Sub: Clarification on Financial Results submitted in XBRL With reference to your email dated 11% February 2026, seeking clarification on the financial results submitted in XBRL, with respect to Outcome of Board Meeting-Financial Results submitted to the Exchange on 10-Nov-2025, we wish to submit the following clarification for your kind consideration. 1. Observation: Financial results submitted in XBRL with discrepancies — half-yearly figures submitted in XBRL. Clarification: We wish to clarify that while preparing the financial results in XBRL mode, “Half- Yearly” was inadvertently selected instead of “Quarterly” in the drop-down for Reporting Type and “Half-Yearly” was selected instead of “Second Quarter” in the Reporting Quarter drop-down. Revised XBRL Integrated Financial Results for the quarter ended 30® September 2025 have been resubmitted with the necessary corrections under the respective heads. (Acknowledgement is enclosed as Annexure A) 2. Observation: Financial results submitted is not as per format prescribed under Schedule III of the Companies Act, 2013 or as per Indian Accounting Standard Comparative figures of Sep-2024 is not disclosed in cash flow statement. Clarification: We clarify that due to non-preparation of quarterly financial results during the Corporate Insolvency Resolution Process and Liquidation Period, the Re-constituted Board of Directors of the Company is unable to publish the figures relating to the preceding periods (i.e quarter ended September 30th, 2024) as required under Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/ 0155 dated November 11, 2024.Same is Referred in Note-4. 3. Observation: - Machine Readable Form / Legible copy of Financial Results not submitted Clarification: We further clarify that the Financial Results were duly uploaded in machine-readable form at the time of submission. However, for the sake of clarity and to ensure compliance, we have once again submitted a legible copy of the Financial Results for the quarter ended 30™ September 2025 under the respective head. (Acknowledgement is enclosed as Annexure B) Also a clear Scanned copy is also enclosed as Annexure C. 4. Observation: - Segment details not submitted Clarification: We hereby clarify that segment reporting is not applicable to the Company as it operates in single segment only. Accordingly, disclosure of segment detail is not required under the applicable provisions. Regd. Office : 74, Hemkunt Colony, New Delhi- 110048, INDIA CIN : L45201DL1996PLC080401 | GST No. : 06AAACC4543R1ZD C & C Construcnions Livied Commurication Address - Plot No. 70, Instiutional Seclor-32, Gurgaon-122001 (Haryana) Phone.: 0124-4236868 Website . www candcin frastruclure com ‘We sincerely regret the inconvenience caused due to the above inadvertent error and request you to kindly take the revised submission on record. Copies of acknowledgements for above submissions are attached herewith for your kind reference. ‘We kindly request you to look into the matter and guide us on the necessary steps to resolve this issue at the earliest. Yours Sincerely, For C & C Constructions Limited Shilpa Bhargava Company Secretary Memb No.: 13255 Regd. Office : 74, Hemkunt Colony, New Delhi- 110048, INDIA CIN : L45201DL1996PLC080401 | GST No. : 06AAACCA4543R1ZD QO NSE National Stock Exchange Of India Limited Date of 14-Feb-2026 NSE Acknowledgement Symbol:- CANDC Name of the Company: - C & C Constructions Limited Submission Type:- Announcements Short Description:- Reply to Clarification- Financial results Date of Submission:- 14-Feb-2026 09:12:53 PM NEAPS App. No:- 2026/Feb/303260/15198 Disclaimer : We hereby acknowledge receipt of your submission through NEAPS. Please note that the content and information provided is pending to be verified by NSEIL. h X7 &3 Welcotmo eNS E Hlectronic Applic X [ Ea—T ps.nseindia.com/NEWLISTINGCORP validateLoginOTP P @ s Electronic Application neaps.nseisnd ia.com says Bi Circular, request yo Welc diae Pun ocessing Systom (NEAPS) Your application submitted successfully.Your application No. is 2026/ 2 |SSUE COMPLIANCE pay Feob0/ 303260//1 5198 for Announcement. FINANCIAL REVIEW @ 1 Customize N uncements MPLIANCE PAYMENT REPORT HELP VALUE ADDED SERVICES FINANCIAL REVIEW XBRL Upload Consolidated| Financial Year To Standalor| 31-Mar-2026 . Upload XBRL Type OF Subn| Jted Financial Results * Revision Select File File uploaded Successfully A'S G & ASSOCIATES CHARTERED ACCOUNTANTS 74 HEMKUNT COLONY, NEW DELHI-110048. TEL: 26418183, 26476877 FAX: 26476825 E-mail: asg@asgmail.in Independent Auditor’s Review Report on the Quarterly Unaudited Financial Results of the Company Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report To The Board of Directors C&C Constructions Limited Opinion 1 We have reviewed the accompanying Statement of unaudited financial results of C&C Constructions Limited (‘the company’) for the quarter ended September 30, 2025 (‘the Statement’), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the “Listing Regulations”). The statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (IND AS-34) ‘Interim Financial Reporting’, prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generaily accepted in India and is in compliance with the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. The Hon’ble National Company Law Tribunal, Special Bench, New Delhi (“NCLT”) on 14t February 2019 had admitted a petition for initiation of Corporate Insolvency and Bankruptcy Process (CIRP) filed by ICICI Bank Limited against (“the Company”). The Hon’ble National Company Law Tribunal, Principal Bench, New Delhi, vide its Order dated 7' October, 2022, had ordered the liquidation of the company. Subsequently, the Liquidator had sold all the Investments of the Company in Subsidiaries, Associates, Joint Ventures and Other Investments during the period for a sum of Rs.31.00 Crores on 6 August, 2024 after 13" round of auction and had also sold the company as a going concern for a sum of Rs.104.00 Crores on 27" December, 2024 after 14" round of action. In our opinion and to the best of our information and according to the explanations given Pé;ge 77 A S G & ASSOCIATES CHARTERED ACCOUNTANTS to us, the Financial Statement: 1. Is presented in accordance with the requirements of the Listing Regulations in this regard: and 2. Gives a true and fair view, subject to points mentioned and explained in Emphasis of Matters paragraph in Audit Report, in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the company for the quarter ended September 30, 2025. Basis for Opinion: We conducted our review in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Standalone Financial Results” section of our report. We are ind [Showing first 8,000 characters — download PDF for full document]