Outcome of Board Meeting

SIMPLEX IN FRASTRUCTU RES LIMITED REGD. OFFICE : AN ISO 9001 :2015 'S|MPLEX HOUSE'27, SHAKESPEARE SARAN|, KOLKATA-7oo 017 (tND|A) certified company PHONES : +91 33 230'l-1600, FAX: +91 33 2289-1468 E-mail : simplexkolkata@simplexinfra.com, Website : www.simplexinfra.com CIN No. 145209 WB 1924 PLC 004969 01/cs/sE/o01/9s702 November 10,2026 The Secretary The Secretary National Stock Exchange of India Limited The Calcutta Stock Exchange Ltd 5ft Floor, Exchange Plaza 7, Lyons Range Bandra Kurla Complex Kolkata - 700 001 Bandra East, Mumbai - 400 051 The Secretary BSE Limited Phiroze JeeJeebhoy Towers Dalal Street, Mumbai - 400 001 Sub: Outcome of the Board Meeting held on Tuesday,l0th Novemberr2026 Dear Sir, With reference to the captioned subject and in accordance with Regulation 30 read with Schedule trII of the SEBI (Listing Obligations andDisclosure Requirements) Regulations, 2015 (SEBI Listing Regulations), we would like to inforrn you that the meeting of,the Board of Directors of the Company was duly o"r1.nJd ana nelo on Tuesday, 10tr November, 2026 and inter-alia approved the following matters: Un-audited Financial Results (Standalone & Consolidated) for the quarter and six month ended 30ft Sepember, 2026 along with the Limited Review Report as per Regulation 33 of the SEBI Listing Regulations,.a copy of which is enclosed as Annexure-A. MonitoringAgency Report dated 10ft November, 2026by Care Ratings Limited for the utilization ofproceeds from the preferential issue, enclosed herewith as Annexure-8. Statement on deviation or variation forproceeds of Preferential Issue in term of Regulation 32 of SEBI Listing Regulations, as reviewed by theAudit Committee, enclosed herewith as Annexure- C. The Board Meeting commenced at 3.00 p.M and concluded at 6:30 p.M. We request you to take the above on record. Yours faithfully, FoT SII\'DLEX INFRASTRUCTURES LIMITED (/ * ",b^{ 4,/ - ('i , r,.El"ronrt' ST. VICE PRESIDENT & COMPANY SECRETARY Enclosed: As above BRANCHES : "HEMKUNTH" 4TH FLOOR, 89, NEHRU PLACE, NEW DELHI-11 0 019 : (011) 4944-4200, FAX : (011) 2646-5869 o HEAVITREE COMPLEX, 1ST FLOOR, UNIT-C, NEW DOOR NO.47, SPURTANK ROAD, CHETPET, CHENNAI-600 031 : (044) 4287-6129 *t\lNEtu&e BineynkTry c/e dy Co" INDIA Chartered Accountants lndependent Auditors' Review Report on Standalone Unaudited Financial Results for the Quarter and Six Months ended September 30. 2026 of Simplex lnfrastructures Limited Pursuant to requlation 33 of the SEBI (Listinq Obliqations and Disclosure Reouirementsl ns.2015. as amended The Board of Directors Simplex nfrastructures Limited 27, Shakespeare Sarani, *7AA Kolkata 017 1. We have reviewed the accompanying statement of unaudited standalone financial results of Simplex lnfrastructures Limited (hereinafter referred to as "the Company") which includes 13 joint operations for the Quarter and Six Months ended September 30, 2026 ("the Statement") attached herewith being submitted by 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. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34, (lnd AS 34) "lnterim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 lnformation Performed by the lndependent Auditor of the Entity" issued by the lnstitute of Chartered Accountants of lndia. 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 flnancial 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 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid lndian Accounting Standards ('lnd AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and has not disclosed the information required to FRt{.3?8898E SIDCO GTOBAL TOWER Phone : 0983 1 1 14813, O33 Room No.-803, CN 8/2, Sector-V, E-mail ; deybinayak@ gnail.com Salt lake, Kolkata-700 09L Website ; www.cabinayakdey.com be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The statement includes the results of the entities listed in ANNEXURE- A: a) We did not review the interim financial information of 10 joint operations included in the statement whose financial information reflects total revenue of Rs. 380.36 Lakhs, Total Net Profit /(loss) after tax of Rs. 24.45 lakhs, total comprehensive income/(loss) of Rs. 24.45 lakhs, total assets of Rs. 7321.37 Lakhs and Net Cash outflow of Rs. 8.82 lakhs for the six months ended September 30, 2026 as considered in this statement. The interim financial information of this joint operation have been reviewed by the other auditor and our conclusions in so far as it relates to the amounts and disclosures included in respect of this joint operation, is based on the report of such other auditor and the procedures we have performed to obtain sufficient appropriate audit evidence, that the work of the other auditor is adequate. Our Report on the statement is not modified in respect of above matter with respect to our reliance on the work done and the report of the other auditor. The interim financial information of 3 joint operation included in the Statement whose financial information reflects total revenue of Rs.Nil lakh, total profiU(loss) after tax of Rs.(1.36) lakhs, total comprehensive income/ (loss) of Rs.(1.36) lakhs, total assets of Rs. 666.70 lakhs and Net Cash outflow of Rs. 8.52 lakhs for the six months ended September 30,2026 as considered in the Statement have been reviewed by us. Our Conclusion on the Statement is not modified in respect of these matter. 6. We draw attention to the following notes to the Statement Note No. 1 to the Statement regarding the Company entering into a Jtlaster Restructuring Agreement ('tvlRA') with NARCL towards restructuring of it's debt and matters incidental thereto, including the accounting aspects thereof. FRN-32S8968 7. The statement includes the results for the quarter ended September 30, 2026 being the balancing figure between the unaudited figures in respect of the Six months ended September 30, 2026 and the published unaudited figures up to the end of the first quarter of the current financial year, both of which subjected to a limited review, as required under the listing regulation. For Binayak Dey & Co Chartered Accountants o: 0328896E Dey FRN.3388$68 Proprietor Jtlembership No: 062177 Place: Kolkata Date: 1 Oth November 2026 U DIN : 26o62177uYAMGY33o4 Annexure-A to Review Report on Standalone Unaudited Financial Results SL. No. LIST OF JOINT OPERA [Showing first 8,000 characters — download PDF for full document]