Record Date of 2nd Interim Dividend for the financial year 2026-27.

am-lm REC Limited I 3lltt~r fFffll~s ("ffiO ~ <I>T 11i!> ~ ~)/(A Government of India Enterprise) Regd. Office: Core-4, SCOPE Complex, 7, Lodhi Road, New Delhi -110003 Corporate Office: Plot No. 1-4, Near IFFCO Chowk Metro Station, , 31'Rl "!l~ Sector-2 9, Gurugram - 122001 (Hary ana ) Endless energy. Infinite possibilities. Tel: +91 124 444 1300 I Website: www.recindia.nic.in A MAHARATNA COMPANY CIN L40101DL 1969GOI005095 I GST No.: 06AAACR4512R3Z3 SEC-II 187(2)/2026/3077 Dated: October 26, 2026 Listing Department Corporate Relationship Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra Kurla Complex, 1 Floor, Phiroze Jeejeebhoy Towers Bandra East), Mumbai - 400051. Dalal Street, Fort, Mumbai - 400001. Scri Code-RECLTD Scri Code-532955 Sub: Outcome of Board Meeting held on October 26,2026. In compliance with the provisions of Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform that the Board of Directors ofREC Limited ("REC" I "the Company") in its meeting held on October 26,2026 inter-alia considered and approved the following: 1. Unaudited rmancial results (Standalone and Consolidated): Unaudited financial results (Standalone and Consolidated) of the Company for the quarter and half year ended September 30,2026, which have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their meetings held on October 26, 2026. The said financial results have been subjected to Limited Review by Mis. G. S. Mathur & Co. and Mis. S. K. Mehta & Co., Statutory Auditors of the Company. A copy of Financial Results and Limited Review Report thereof, are enclosed herewith. Further, press release related to financial results for the quarter and half year ended September 30,2026, is also enclosed herewith. 2. 2nd Interim Dividend for the financial year 2026-27: Declared 2nd Interim Dividend @ ~3.501- (Rupees Three and Paise Fifty only) per equity share of~lO/- each for the financial year 2026-27. Further, the record date for reckoning the eligibility of shareholders for the purpose of payment of said interim dividend is Friday, October 30,2026 and the said interim dividend shall be paid on or before November 21,2026 to those shareholders, whose names appear (i) as beneficial owners in the statement(s) furnished by the depository(ies) as on the close of business hours on October 30,2026 Page 1 of 2 Regional Offices: Bengaluru, Bhopal, Bhubaneswar, Chennai, Dehradun, Guwahati, Hyderabad, Jaipur, Jammu, Kolkata Lucknow, Mumbai, Panchkula, Patna, Raipur, Ranchi, Shillong, Shimla, Thiruvananthapuram & Vijaywada State Offices : Vadodara, Varanasi Training Centre : REC Institute of Power Management & Training (RECIPMT), Hyderabad in respect of shares held in electronic form; and (ii) as members in the register of members on October 30, 2026 in respect of physical shares. It is further informed that as per the provisions oft he Income Tax Act, 2025, dividend income is taxable in the hands the shareholders and the Company is required to deduct tax at source (TDS) at the time ofm aking payment of dividend, at the rates prescribed under the Income Tax Act, 2025. In view oft he same, it is once again reiterated that in case a shareholder desires that his/her tax should be deducted at lower rates or no tax should be deducted, then he/she is required to submit scanned copy ofP AN, other requisite forms / documents for the financial year 2026-27, on or before November 1,2026, unless already submitted, through email at virendersCtL alan kit. com with a copy marked to reciW@alankit.com . Further, shareholders can also submit their requisite documents for TDS exemption or lower deduction using the weblink: (https: / / ein ward. alankh. com). No communication on the tax determination / deduction of tax at lower rates shall be entertained after November 1,2026. Further, it is pertinent to mention that pursuant to the amendments in the Listing Regulations, the dividend payment shall be made exclusively through electronic mode. The provision for remittance of dividend via physical instruments such as cheques or warrants has been discontinued. In view oft he same, members are therefore advised to update their bank account details to enable seamless credit ofd ividends as follows: • For shares held in Demat form: Please contact your Depository / Depository Participant (DP) and register or update your bank details in your demat account as per the process advised byyourDP. • For shares held in Physical form: Please contact the R TA oft he Company and register or update your KYC and Bank Account details in your folio by submitting the requisite documents. The Board meeting commenced at 11:30 a.m. and concluded at .4.:.l.~ p.m. Thanking you, Yours faithfully, For REC Limited (Dinesh Garg Company Secretary & Compliance Officer Encl.: As Above Page 2 of 2 G.S. Mathur & Co. S.K. Mehta & Co. Chartered Accountants Chartered Accountants A-160, Ground Floor 302-306, Pragati Tower Defence Colony 26, Rajendra Place New Delhi- 110024 New Delhi - 110008 Independent Auditor's Review Report on the Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2026 of REC Limited, pursuant to Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors, REC Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of REC Limited (lithe Company") for the quarter and half year ended 30th September 2026 (lithe Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Regulations"). 2. This 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 the Indian Accounting Standard - 34 'Interim Financial Reporting' ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 ("the Act") as amended read with relevant rules issued thereunder and the circulars, guidelines and directions issued by the Reserve Bank of India (the 'RBI') from time to time, applicable to NBFC (,the RBI Guidelines') and other accounting principles generally accepted in India, and is in compliance with the Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of . making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the Ind AS 34 prescribed under Section 133 of the Act, as amended read with relevant rules issued there und [Showing first 8,000 characters — download PDF for full document]