Reply to Clarification- Financial results

Date: 17.07.2026 National Stock Exchange of India Limited, Exchange Plaza, Plot No-C1, G Block Bandra Kurla Complex, Bandra (E), Mumbai-400051 NSE Symbol: ARSSINFRA Kind Attention Sub: Clarification on Observations Raised in respect of Financial Results submitted on 30 May 2026 Dear Sir/Madam, With reference to the Exchange’s email dated 14 July 2026 regarding the Financial Results submitted by ARSS Infrastructure Projects Limited (the “Company”) on 30 May 2026, we hereby submit our clarification in response to the observations raised by the Exchange. The clarification along with the revised documents are provided below. Observation: The Statement of Impact of Audit Qualifications in case of modified opinion(s)/Declaration of Unmodified Opinion submitted is not in the format prescribed by SEBI. - Clarification: We have reviewed the observation raised by the Exchange and would like to submit that the Company’s Financial Statements for the financial year ended 31 March 2026 were issued with a modified opinion. While submitting the outcome of the Board Meeting along with the Financial Results on 30 May 2026 (Exchange acknowledgement time: 19:38:07), the Statement of Impact of Audit Qualifications was inadvertently submitted without the signature of the Chairman of the Regd. Off.: Plot No-38, Sector –A, Zone‐D, Mancheswar Industrial Estate, Bhubaneswar ‐751010 (Odisha) Tel‐91 0674 2602763 Email: cs@arssgroup.in Audit Committee. This omission was purely inadvertent and unintentional and was not deliberate in any manner. However, upon noticing the omission, the Company submitted the revised disclosure containing the duly signed Statement of Impact of Audit Qualifications through the General Update filing path on the Exchange portal on the same day, i.e., 30 May 2026 (Exchange acknowledgement time: 22:02:06). The said disclosure is also available on the Exchange portal at the following path: https://nsearchives.nseindia.com/corporate/ARSSINFRA_30052026220141_REVISED_Board_M eeting_Outcome_31032026.pdf For your ready reference and record, we are enclosing the Financial Statement along with Impact of Audit Qualifications in case of Modified Opinion(s) in the format prescribed by SEBI as Annexure I. We request you to kindly take the above clarification on record. Yours faithfully, Thanking You For ARSS Infrastructure Projects Limited Gopal Krishna Dash Managing Director DIN: 10776309 Enclosed: As Above Regd. 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