Communication by HEG Graphite Limited (renamed as HEG Limited), Resulting Company (as per Composite Scheme of Arrangement) regarding unaudited financial results for the quarter and half year ended September 30, 2026

HEGAM/SECTT/2026 October 30, 2026 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block- G, Dalal Street, Mumbai - 400 001 Bandra Kurla Complex, Bandra (East), SCRIP CODE: 509631 Mumbai - 400 051 SYMBOL: HEGAM Sub: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, This is to inform that Company has received letter (copy enclosed) from HEG Limited (formerly known as HEG Graphite Limited), Resulting Company as per Composite Scheme of Arrangement, requesting the Company for publication/ disclosure of unaudited financial results for the quarter and half year ended September 30, 2026 of HEG Limited, pending listing of its equity shares. We request you to kindly take the said information on record. Yours truly, For HEG Advanced Materials Limited (formerly HEG Limited) Ravi Gupta Company Secretary & Compliance Officer FCS No.: 5731 Encl.: A/A PROUOTO 8E INDIAT.I PRIVILEGEO 8E GIOEAL October 30,2026 HEG Advanced Materials Limited (Formerly known as HEG Limited) Bhilwara Towers, 4-L2, Sector-1 Noida - 201301. Subject: Request for publicationy'disclosure of financial results of HEG Limited (formerly known as HEG Graphite Limited) (Resulting Company) pending listing of its equity shares Dear Sir, This is with reference to the Composite Scheme of Arrangement involving, inter alia, HEG Advanced Materials Limited (formerly known as HEG Limited), being the Demerged Company, and HEG Limited (formerly known as HEG Graphite Limited), being the Resulting Company. We wish to inform you that the equity shares of HEG Limited, the Resulting Company, ate presently unlisted, and the process of obtaining listing and trading approvals from the stock exchanges is underway. In view of the above, and in order to ensure appropriate disclosure of the financial performance of the Resulting Company to the shareholders and investors, we request HEG Advanced Materials Limited, being the listed Demerged Company, to arrange for disclosure of the financial results of HEG Limited for the quarter and half-year ended September 30, 2026, to BSE Limited and the National Stock Exchange of India Limited, along with an appropriate covering intimation, subject to applicable regulatory requirements. The financial results, duly approved by the Board of Directors of HEG Limited, together with limited review report is attached herewith. We further request that the stock exchange disclosure clearly specify that the financial results pertain to HEG Limited (formerly known as HEG Graphite Limited), the presently unlisted Resulting Company under the Composite Scheme of Arrangement. This arrangement is proposed as an interim measure pending listing of the equity shares of HEG Limited on the stock exchanges HEG LIMITED (Formerly known as HEG Graphite Limited) Corporate Office: C tsE oR T 90IF 0I 1ED i"Ti$;f " m Bhilwara Towers, A-12, Sector-1 Mandideep (Near Bhopal) Noida-201 301 (NCR-Delhi), lndia CERiIFIES 6l Distt. Raisen - 462 046, rel. : +91-120-4390300 (EPBAX) ISO m (Madhya Pradesh), lndia '15001 Email I D: lnvestor. heggraphite@lnjbhikara.com Tel. : + E91 m - a7 i4 l 8 lD0 :- 4 h0 e5 g5 .m00 d, p 2 @3 l3 n5 jb2 h4 i lwlo a r2 a3 .c3 o5 m27 rA/ebsite : www. lnjbh ilwara. com Corporate ldentifi cation No: U23994M P2024PLC07 1 568 Website: www. heq-limited.com PROUDTO BE INDIAII PRIVILECED IO 8E GLOSAL We request you to kindly take the above on record and arrange for the necessary disclosure Thanking you, Yours faithfully, For HEG Limited (Formerly known as HEG Graphite Limited) '-1 'v Ravi fhunjhunwala Chairman, Managing Director & CEO Encl: As above HEG LIMITED (Formerly known as HEG Graphite Limited) c€RrlFtgo ffi C€RTIFIEO ffi Corporate Office: lso 0001 Fq t90 1400r ffi Regd. Office: Bhilwara Towers, A-12, Sector-1 Mandideep (Near Bhopal) Noida-2O1 301 (NCR-Delhi), lndia c6RrtFteo ffi r6t Distt. Raisen -462046, rel. : +91-120-4390300 (EPBAJ() I SO '1500 t m l!5ff1 (Madhya Pradesh), lndia Tel. : +91-7480-405500, 233524 lo 233527 Emai I D: lnvestor. heggraph ite@lnjbhilwara. com I Email D: heg.mdp@lnjbhilwara.com A/ebsite: www. lnjbh ilwara. com Corporate ldentifi cation No: U23994MP2024PLC07 1 568 WeI bsite: wwr,v. heq-l imited. com Arr^** - * SCV & Co. LLP B-41, Panchsheel Enclave, New Delhi-'|10017 T: +91-1 1-417494M CHARTERED ACCOUNTANTS . E: delhi@scvindia.com W: www.scvindia.com Independent Auditor's Review Report on the Unaudited Financial Results of HEG Limited (formerly known as HEG Graphite Limited) for the Quarter and Half year ended 30th September, 2026, Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors HEG Limited (formerly known as HEG Graphite Limited) 1 We have reviewed the accompanying Statement of Unaudited Financial Results of HEG Limited (formerly known as HEG Graphite Limited) ("the Company"), for the quarter and half year ended 30th September 2026 ("the Statement"), to be submitted by the Company with the relevant stock exchanges subsequent to the listing of equity shares of the company in accordance with the scheme of demerger of graphite business including overseas investment and assets & liabilities pertaining to TAWA power plant of HEG Advanced Materials Limited (formerly known as HEG Limited) into the Company, pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing 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 "lnterim Financial Reporting" ("lnd AS 34"), prescribed under Section 133 ofthe Companies Act, 2073, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the listing 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 material misstatement. A review of interim financial information consists 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 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 Statemen! prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('lnd AS') specified under Section L33 of the Companies Act 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as ameuded, including the rnanuel iu which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matter 5. We draw attention to Note 4 to the Statement regarding the Scheme of Arrangement (the "Scheme") between the Company [Showing first 8,000 characters — download PDF for full document]