Unaudited Financial Results of the Company for the 2nd quarter & half year ended September 30, 2026, of the financial year 2026-27, both on standalone and consolidated basis.

refex November 04, 2026 The BSE Limited 1 Floor, New Trading Wing, Rotunda Building Phiroze Jeejeebhoy Towers, Dalal Street, Fort Security Code No.: 531260 Mumbai – 400001, Maharashtra RE: Disclosure under Regulation 30 and 33 read with Schedule III to the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") and the SEBI Master Circular bearing reference no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Subject: Outcome of the meeting of the Board of Directors held on November 04, 2026 Time of commencement: 03.30 p.m. / Time of conclusion: 04:20 p.m. Dear Sir(s)/ Madam, October 28, 2026 November 04, 2026 This is in continuation to our earlier intimation dated with respect to the meeting of the Board of Directors of the Company, scheduled for . Board of Directors of the Company, Wednesday, November 04, 2026, inter-alia, considered and approved the Unaudited Financial Results of the Company for We wish to inform you that the at its meeting held today, i.e., on the 2nd quarter and half year ended September 30, 2026, of the financial year 2026-27, Audit Committee both on standalone and consolidated basis. The same have also been reviewed and recommended by the . Limited Review Reports M/s A B C D & Co. LLP, Chartered Accountants (FRN: 016415S/S000188) Statutory Auditors The Board has also reviewed and taken on records the thereon, issued by , of the Company. website Unaudited Quarterly Financial Results Please note that the Unaudited Financial Results will also be available on the Company’s at https://refexrenewables.com/investors > . Newspapers Arrangements have also been made for publication in , as per the requirements of Regulation 47 of the SEBI Listing Regulations. You are requested to take the above information on records and disseminate the same on your website. Thanking you. For Refex Renewables & Infrastructure Limited Yours faithfully, Vinay Aggarwal Company Secretary & Compliance Officer ACS-39099 Refex Renewables & Infrastructure Limited A Refex Group Company CIN: L40100TN1994PLC028263 Registered Office: 2nd Floor, Refex Towers, Sterling Road Signal, 313, Valluvar Kottam High Road, Nungambakkam, Chennai – 600034, Tamil Nadu P: 044 4340 5950 | E: cs@refexrenewables.com | W: www.refexrenewables.com refex SPECIAL WINDOW FOR RE-LODGEMENT OF TRANSFER REQUESTS OF PHYSICAL SHARES Refer: SEBI Circular dated January 30, 2026 demat SEBI has decided to open another special window for transfer and dematerialization (" ") of physical securities which were sold/purchased prior to April 01, 2019. Even fresh lodgment of transfer documents that were executed prior to 01.04.2019 is permitted. February 05, 2026 February 04, 2027 This special window shall be open for a period of one year from to . The securities so transferred shall be mandatorily credited to the transferee only in demat mode and shall be under lock-in for a period of one year from the date of registration of transfer. Such securities shall not be transferred/lien-marked/pledged during the said lock-in period. Refer below matrix for the applicability of this window: Original Eligible to lodge Execution Date of Security Lodged for transfer before April 01, 2019 in the current Transfer Deed Certificate window Available Before April 01, 2019 No (it is fresh lodgement) Yes Before April 01, 2019 Yes (it was rejected/ returned earlier) Yes Before April 01, 2019 Yes No Before April 01, 2019 No No The eligible shareholders may submit their request to the Company at cs@refexrenewables.com or to the Registrar & Share Transfer Agent ( ), namely, GNSA Infotech Private Limited at sta@gnsaindia.com. Cases involving disputes between transferor and transferee and shares which have been transferred to IEPF shall not be considered under this window. The Company/ RTA namely, GNSA Infotech Private Limited shall process the transfer requests within 70 days from the date of receipt of request from the transferee with complete documentation. Relevant investors are encouraged to take advantage of this Special Window. Refex Renewables & Infrastructure Limited A Refex Group Company CIN: L40100TN1994PLC028263 Registered Office: 2nd Floor, Refex Towers, Sterling Road Signal, 313, Valluvar Kottam High Road, Nungambakkam, Chennai – 600034, Tamil Nadu P: 044 4340 5950 | E: cs@refexrenewables.com | W: www.refexrenewables.com AB C D & CO. LLP CHARTERED ACCOUNTANTS INDIA Independent Auditor's Review Report on Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 The Board of Directors Refex Renewables & Infrastructure Limited 1. We have reviewed the unaudited standalone financial results of Refex Renewables & Infrastructure Limited (the "Company") for the quarter ended September 30, 2026 and the year to date results for the period April OI , 2026 to September 30, 2026, which are included in the accompanying "Standalone Unaudited Financial results for the quarter ended September 30, 2026", (the 'Statement') being submitted by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (the "Listing Regulations", 2015), as amended, which has been initialled by us for identification purposes. 2. This Statement, which is the responsibility of the Company's Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards (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 generally accepted in India. Our responsibility is to issue a report 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 oflnterim Financial Jnformation 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 les·is • audit conducted in accordance with Standards on Auditing and consequently d obtain assurance that we would become aware of all significant matters that mi an audit. Accordingly, we do not express an audit opinion. I I I R.O: Prince Centre 4th Floor 709, Pathari Road Anna Salai Chennai - 600 006 LLPIN : ACN-29481 Branches: Hubballi I Bengaluru 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material aspects in accordance with applicable Accounting Standards prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies and has not disclosed the information required to be disclosed in terms of Regulation 33(8) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 , as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Material Uncertainty Related to Going Concern: We draw attention to Note 2 to the Statement, which states that although the Company has reported a profit during the quarter ended September 30, 2026, its net worth has been fully eroded as at that date. These conditions indicate the existence of a material unce11ainty that may cast significant doubt on the Company's ability to continue as a going concern. As more fully explained in the said Note, the management has considered it appropriat [Showing first 8,000 characters — download PDF for full document]