Reply to Clarification- Financial results

To, Date: July 09, 2026 The Manager National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra(E) Mumbai – 400051 Symbol: NIMBSPROJ Subject: Clarification on Query regarding Discrepancies in XBRL Filing of Financial Results Dear Sir/ Madam, With reference to your e-mail seeking clarification on the XBRL filing of the Audited Consolidated Financial Results, we wish to submit that the Company had already filed the revised XBRL with the Exchange on June 24, 2026 rectifying the inadvertent omissions in the XBRL tagging. For your ready reference, the clarification is reiterated below: 1. Consolidated – Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method The Consolidated Financial Results submitted in PDF format and the XBRL filing are based on the same audited Consolidated Financial Statements. In accordance with the presentation adopted in the audited Consolidated Financial Statements, the Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method forms part of the Consolidated Financial Results. However, under the XBRL taxonomy prescribed by the Exchange, the "Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method" is required to be disclosed in a separate field. While filing the original XBRL, the said amount was inadvertently not populated in the relevant field. Consequently, the corresponding disclosure was not reflected in the XBRL, although the amount had been duly considered in the audited Consolidated Financial Statements and the Financial Results submitted in PDF format. Further, we wish to clarify that the apparent difference in the "Profit Before Tax" reflected in the Cash Flow Statement arises solely on account of the presentation prescribed under the XBRL taxonomy. In the audited Consolidated Financial Statements (PDF), the Profit Before Tax considered for the purpose of the Cash Flow Statement is arrived at after considering the Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method. However, under the XBRL taxonomy, the field relating to Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method is disclosed separately after the Profit Before Tax field. Accordingly, the Profit Before Tax value appearing in the XBRL Cash Flow Statement gets reflected before the separate disclosure of the Share of Profit/(Loss) of Associates and Joint Ventures Accounted for Using the Equity Method. This is merely a presentation and tagging requirement under the XBRL taxonomy and does not result in any change to the audited financial information or the financial results approved by the Board of Directors. Accordingly, the revised XBRL incorporating the appropriate disclosure was filed with the Exchange on June 24, 2026. 2. Consolidated – Total Comprehensive Income for the Period Attributable To The field relating to "Total Comprehensive Income for the Period Attributable To" was also inadvertently not populated in the original XBRL filing. However, the corresponding information was correctly disclosed in the audited Consolidated Financial Statements and in the Financial Results submitted in PDF format. The omission was limited to the XBRL tagging only and did not affect the financial information approved by the Board of Directors. The revised XBRL incorporating the requisite disclosure was filed with the Exchange on June 24,2026. We reiterate that there has been no change whatsoever in the Financial Results approved by the Board of Directors and submitted to the Exchange. The revision was solely for ensuring complete and appropriate disclosure in the XBRL filing and was limited to the XBRL tagging requirements. In view of the above, since the revised XBRL has already been filed on June 24, 2026, we request you to kindly take the same on record and treat the present query as duly complied with. We regret the inadvertent omission in the original XBRL filing and assure the Exchange that due care shall be exercised in future filings to avoid recurrence of such instances. Thanking You, Yours Faithfully For Nimbus Projects Limited Ritika Aggarwal (Company Secretary & Compliance Officer) M. No: A69712