Disclosure of material issue

Ref: NEPHROPLUS/SE/75 August 12, 2026 To To BSE Limited Na(cid:415)onal Stock Exchange of India Limited P.J. Towers, Dalal Street, 5th Floor, Exchange Plaza, Bandra (E), Mumbai – 400 001 Mumbai – 400 051 Scrip Code: 544647 Scrip Symbol: NEPHROPLUS Through: BSE Lis(cid:415)ng Centre Through: NEAPS Sub: Clarifica(cid:415)on to disclosure dated May 26, 2026 regarding incorpora(cid:415)on of NEPHROPLUS HEALTH SERVICES KAZAKHSTAN Limited Liability Partnership (“NPHSK LLP”) Ref: Disclosure under Regula(cid:415)on 30 of the SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015 With reference to the disclosure made by the Company on May 26, 2026 regarding the incorpora(cid:415)on of NEPHROPLUS HEALTH SERVICES KAZAKHSTAN Limited Liability Partnership (“NPHSK LLP”) in the Republic of Kazakhstan, we wish to clarify that NPHSK LLP was inadvertently referred to in the said disclosure as a step-down wholly owned subsidiary of the Company. In this regard, it is clarified that Nephrocare Health Services Interna(cid:415)onal Pte. Ltd. (“NHSI”), Singapore, a wholly owned subsidiary of the Company, holds 99% of the charter capital of NPHSK LLP, with the balance 1% being held by another par(cid:415)cipant. Accordingly, NPHSK LLP is a step-down subsidiary of the Company and not a step-down wholly owned subsidiary. This clarifica(cid:415)on is being submi(cid:425)ed to appropriately reflect the status of NPHSK LLP, and all other informa(cid:415)on contained in the earlier disclosure remains unchanged. Accordingly, the revised details, pursuant to Regula(cid:415)on 30 of the SEBI Lis(cid:415)ng Regula(cid:415)ons read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are set out in Annexure A enclosed herewith. The above disclosure is available on the website of the Company www.nephroplus.com Yours sincerely, For Nephrocare Health Services Limited (Formerly Nephrocare Health Services Private Limited) Kishore Kathri Company Secretary & Head Legal ICSI M. No. F9895 Annexure A Sr. Particulars Details 1 Name of the entity, date NPHSK LLP incorporated on May 26, 2026 in the Republic of & country of Kazakhstan by an overseas wholly-owned subsidiary of the Incorporation, etc. Company, Nephrocare Health Services Interna(cid:415)onal Pte. Ltd., Singapore 2 Name of holding The immediate holding company of NPHSK LLP is Nephrocare company of the Health Services International Pte. Ltd., a company incorporated incorporated company in Singapore (Registration No. 201904925M) and an overseas and its relation with the wholly-owned subsidiary of the Company. Accordingly, NPHSK listed entity LLP has become a step-down overseas subsidiary of the Company. 3 Industry to which the Healthcare and Management Services entity being incorporated belongs 4 Brief background about NPHSK LLP has been incorporated with the objective of the entity incorporated undertaking holding and management activities to expand its in terms of products / kidney care and dialysis services network in Kazakhstan. In line of business furtherance of this objective, NPHSK LLP shall engage in all activities that are incidental or ancillary thereto, including, but not limited to, the establishment and operation of dialysis centres, procurement of medical equipment and consumables, and the provision of comprehensive patient care and related healthcare services. 5 Brief details of any NPHSK LLP has been incorporated in accordance with the Laws of governmental or the Republic of Kazakhstan. No additional special governmental regulatory approvals or regulatory approvals were required for incorporation beyond required for the standard registration under Kazakhstani law. Specific incorporation regulatory/licensing approvals will be obtained as and when required for undertaking any regulated activities. 6 Nature of consideration Cash consideration. The charter capital of NPHSK LLP is KZT – whether cash 5,000,000 (Kazakhstani Tenge Five Million only), contributed in consideration or share cash by its participants. swap and details of the same 7 Cost of subscription / The total charter capital subscribed is KZT 5,000,000 (approx. USD price at which the 10500 at the applicable exchange rate.) s hares are subscribed 8 Percentage of Nephrocare Health Services International Pte. Ltd., an overseas shareholding / control wholly-owned subsidiary of the Company, holds 99% of the by the listed entity and / charter capital of NPHSK LLP. The balance 1% of the charter or number of shares capital is held by another participant. Accordingly, NPHSK LLP is a allotted step-down subsidiary of the Company.