Statement of unaudited (standalone and consolidated) Financial Results for the quarter ended 30, June 2026

R8LIA\Nce Tel : +91 022 3038 6286 Reliance Communications Limited mca.rocfiling@rcom.co.in Dhirubhai Ambani Knowledge City Navi Mumbai - 400 710, India www.rcom.co.in August 13, 2026 The General Manager The Manager Corporate Relationship Department National Stock Exchange of India Ltd. BSE Limited Exchange Plaza, C/1, Block G PhirozeJeejeebhoy Towers Bandra - Kurla Complex, Bandra (East) Dalal Street, Fort, Mumbai 400 051 Mumbai 400 001 BSE Scrip Code: 532712 NSE Symbol: RCOM Sub: Statement of Unaudited (Standalone and Consolidated) Financial Results for the quarter ended June 30, 2026 and limited review reports thereon. Dear Sir/ Madam, In furtherance of the letter dated August 06, 2026 and pursuant to Regulation 33(3) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Statement of Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026, along with Limited Review Reports submitted by the Statutory Auditors of Reliance Communications Limited (“Company”). The above financial results were approved by the management of the Company at a meeting held on August 13, 2026. Given that the Company is under corporate insolvency resolution process pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016, and with effect from June 28, 2019, its affairs, business and assets are being managed by, and the powers of the board of directors are vested in, the resolution professional, Mr. Anish Niranjan Nanavaty (“RP”), the aforesaid meeting was chaired by the RP of the Company who, relying on the certifications, representations and statements of the management of the Company and the consequent recommendation of the management, took on record the Unaudited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026. The above-mentioned meeting of the Management of the Company commenced at 10:39 A.M. and concluded at 01:00 PM This is for your information and records. Yours faithfully, For Reliance Communications Limited Rakesh Gupta Company Secretary (Reliance Communications Limited is under corporate insolvency resolution process pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016. With effect from June 28, 2019, its affairs, business sand assets are being managed by, and the powers of the board of directors are vested in, the Resolution Professional, Mr. Anish Niranjan Nanavaty, appointed by Hon'ble National Company Law Tribunal, Mumbai Bench, vide order dated June 21, 2019 which was published on the website of the Hon'ble National Company Law Tribunal, Mumbai Bench on June 28, 2019). Registered Office: Reliance Communications Limited. H Block, 1st Floor, Dhirubhai Ambani Knowledge City, Navi Mumbai - 400 710 CIN No.: L45309MH2004PLC147531 Pathak H.D. &AssociatesLLP Chartered Accountants Limited Review Report on Standalone Unaudited Financial Results of Reliance Communications Limited for the quarter ended June 30, 2026 pursuant to Regulation 33 and Regulation S2 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To Board of Directors/ Resolution Professional (RP) of Reliance Communications Limited 1. The Hon'ble National Company Law Tribunal, Mumbai Bench ("NCLT ") admitted an insolvency and bankruptcy petition filed by an operational creditor against Reliance Communications Limited ("the Company") and appointed Resolution Professional (RP) who has been vested with management of affairs and powers of the Board of Directors with direction to initiate appropriate action contemplated with extant provisions of the Insolvency and Bankruptcy Code, 2016 and other related rules. 2. We have reviewed the accompanying statement of standalone unaudited financial results of the Company for the quarter ended June 30, 2026 ('the Statement') attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("Listing Regulations"). Attention is drawn to the fact that the figures for the quarter ended March 31, 2026 as reported in the Statement are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. 3. This Statement is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company and taken on record by the RP in their meeting held on August 13, 2026, has been prepared in accordance with the recognition and measurement principles laid down in Jnd AS 34 "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 ("the Act") and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 4. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' issued by the [nstitute 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 is limited primarily to inquiries of the Company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 5. We draw attention to Note no. 4 & 6 of the Statement, "Assets Held for Sale (AHS)" including Wireless Spectrum, Towers, Fiber and Media Convergence Nodes (MCNs) along with liabilities continues to be classified as held for sale at the value ascertained at the end of March 31, 2018, for the reasons referred to in the aforesaid note and impact of the non payment of spectrum installments due to Department of Telecommunication (DOT). Non determination of fair value of Asset Held for Sale as on the reporting date is not in compliance with Ind AS 105 "Non Current Assets Held for Sale and Discontinued Operations". Accordingly, we are unable to comment on the consequential impact, if any, on the carrying amount of Assets Held for Sale and on the reported losses for the quarter ended June 30, 2026. Regd. OHice: 71, 7th Floor, Plot No. 228, Mittal Chamber, Barrister Rajani Patel Road, Nariman Point, Mumt>ai -40 839to41 URL: www.phd.ind.in Pathak H.D. &Associatesw Chartered Accountants 6. We draw attention to Note no. 5 of the Statement regarding admission of the Company and its two subsidiaries into Corporate Insolvency Resolution Process ("ClRP") and pending determination of obligations and liabilities with regard to various claims submitted by the Operational/financial/other creditors and employees including interest payable on loans during CJRP. We are unable to comment on the accounting impact there of pending reconciliation and determination of final obligation. The Company accordingly has not provided interest on borrowings amounting to Rs.1,134 crore for the quarter ended June 30, 2026 and Rs. 39,078 crore up to the previous financial year calculated based on basic rate of interest as per tenns of loan. The Company further has not provided for foreign exchange (gain) / loss amounting to Rs. (35) crore for the quarter ended June 30, 2026 and Rs. 5,983 crore of foreign exchange loss up to the previous financial year. Had such interest and foreign exchange variation (gain)/ loss as mentioned above been provided, the reported loss for the quarter ended June 30, 2026 would have been higher by Rs. 1,099 crore and Networth as on June 30, 2026 and March 31, 2026 would have been lower by Rs. 46,160 crore and Rs. 45,061 crore respectively. Non provision of inte [Showing first 8,000 characters — download PDF for full document]