Reply to Clarification- Financial results

July 11, 2026 National Stock Exchange of India Limited Exchange Plaza, 5th Floor, Bandra Kurla Complex, Mumbai 400051 SYMBOL: SEPC Dear Sir/Madam, Sub: Response to query raised on clarification of financial results With reference to your observation regarding the timing of disclosure of financial results and the discrepancies noted in the consolidated XBRL filing, we respectfully submit the following clarification for your kind consideration: 1. Timeline of Disclosure The Meeting of the Board of Directors convened on May 25, 2026 concluded at 3:30 PM. As the Board Meeting concluded after the close of trading hours the Company considered the disclosure timeline of three hours to be applicable in accordance withRegulation 30(6) read with Part A of Schedule III of SEBI (LODR) Regulations, 2015 and SEBI Circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024. Accordingly, the outcome of the Board Meeting including the audited financial results were submitted at 4:43 PM, i.e., within 73 minutes of closure, well inside the permissible 3-hour window. The submission was made after completing necessary internal processes such as obtaining signatures, converting the document into a searchable PDF, and resolving minor connectivity issues. The Company will also be conscious about the end time of Board Meetings in future to ensure clarity in application of disclosure timelines. 2. XBRL Discrepancy The mismatch in EPS figures in the initial XBRL filing was an inadvertent clerical error during data entry. We emphasize that the EPS figure disclosed in the PDF version of the audited financial results was correct and reflected the reviewed and approved financial statements for the year ended March 31, 2026. To ensure alignment, the Company has resubmitted the XBRL filing with the corrected EPS figure, which now matches the PDF disclosure. :: 2 :: 3. Commitment to Compliance The Company reiterates its commitment to timely and accurate disclosures in strict adherence to SEBI (LODR) Regulations, 2015. We have already strengthened internal review processes to prevent recurrence of such clerical errors in future filings. We trust that this clarification, together with the enclosed compliance matrix, addresses your concerns satisfactorily and request you to kindly take the same on record and oblige. Thanking you, Yours faithfully For SEPC Limited T Sriraman Company Secretary & Compliance Officer Encl. a.a. Company’s Compliance Requirement Regulation / Circular Action Status Meeting concluded at Disclosure of Complied – 3:30 PM; events/information disclosure Regulation 30(6) of SEBI (LODR) Company within 30 minutes of made at 4:43 Regulations, 2015 applied the Board Meeting PM (within 73 3-hour timeline closure minutes) permitted under SEBI framework Financial results are Financial results Part A of Schedule III of SEBI (LODR) material events submitted to Complied Regulations, 2015 requiring disclosure Stock Exchanges Company, in line with the circular, Disclosure within 30 considered the Complied – SEBI Circular minutes or, where 3-hour timeline submission at SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 applicable, within 3 since meeting 4:43 PM well dated Dec 31, 2024 hours of closure ended at 3:30 within 3 hours PM (after trading hours) EPS in PDF Complied – version correct; authoritative EPS figures must XBRL mismatch PDF and Accuracy of EPS figures match audited corrected resubmitted financial statements through XBRL now resubmission aligned XBRL Complied – Integrated XBRL resubmitted with corrective Stock Exchange filing framework filings must reflect corrected EPS to action accurate data match PDF completed disclosure