Pursuant to Regulation 30 of SEBI Listing Regulations, we hereby inform that the Company has received Tax demand pursuant to Tax Audit as per the annexed disclosure.

Ref: NEPHROPLUS/SE/81 August 31, 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 Subject: Disclosure under Regula(cid:415)on 30 and other applicable provisions of the Securi(cid:415)es and Exchange Board of India (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015 (“SEBI Lis(cid:415)ng Regula(cid:415)ons”) Dear Sir, Pursuant to Regula(cid:415)on 30 of the SEBI Lis(cid:415)ng Regula(cid:415)ons, we hereby inform you that Nephrocare Health Services Central Asia LLC (“NCA”), an overseas wholly-owned subsidiary of Nephrocare Health Services Limited (“Company”), has received an Order on the Review of Tax Audit Results No. 721.1 dated August 24, 2026 (“Order”) from the Tashkent City Tax Department, Uzbekistan (“Tax Department”), pursuant to a tax audit conducted for the period from January 1, 2023 to December 31, 2025. The order provides for addi(cid:415)onal assessment of taxes and imposi(cid:415)on of a penalty, the details of which are set out in Annexure I enclosed herewith. Based on the preliminary assessment undertaken by the Company, it is understood that the addi(cid:415)onal tax assessment has primarily arisen on account of a discrepancy in the revenue data considered by the Tax Department for determining NCA’s eligibility for the applicable tax exemp(cid:415)on. Under the applicable tax framework in Uzbekistan, income from dialysis and related medical services is exempt from corporate income tax where such income cons(cid:415)tutes more than 90% of the total revenue for the relevant year. NCA is engaged exclusively in the provision of dialysis services and, based on its audited revenue records, its revenue from opera(cid:415)ons during the period under review was predominantly derived from dialysis services and exceeded the prescribed threshold for availing the applicable tax exemp(cid:415)on. Further, under the relevant programme, the Ministry of Health (“MoH”) is the payor for the dialysis services rendered by NCA to the pa(cid:415)ents covered thereunder. Based on the Company’s preliminary review, the revenue figures considered by the Tax Department for the purpose of the assessment appear to differ from the relevant payment/revenue data of the MoH and NCA’s audited revenue records. Accordingly, the Company understands that the addi(cid:415)onal assessment appears to have primarily arisen from a data-reconcilia(cid:415)on discrepancy between Tax Department and MOH. On this basis, the Company’s preliminary assessment is that NCA con(cid:415)nues to sa(cid:415)sfy the applicable condi(cid:415)ons for the aforesaid tax exemp(cid:415)on. NCA, is taking appropriate steps to reconcile the underlying revenue data with the tax department and is also evalua(cid:415)ng the legal remedies available under applicable laws, including the right to appeal the order. Based on the aforesaid preliminary assessment and subject to the outcome of the reconcilia(cid:415)on and/or legal remedies that may be pursued, the Company is of the opinion that the aforesaid order should be set-aside/quashed and hence, the same does not have a material adverse impact on the financial posi(cid:415)on, opera(cid:415)ons or business of the Company. Upon receipt of the order, considering the nature of the assessment and the amounts involved therein, the Company required reasonable (cid:415)me to understand and undertake a preliminary assessment of the basis and implica(cid:415)ons thereof. The present disclosure is accordingly being made following such preliminary assessment. The Company will keep the Stock Exchanges informed of any material developments in this regard in accordance with the SEBI Lis(cid:415)ng Regula(cid:415)ons. The aforesaid informa(cid:415)on is also being made available on the Company's website at www.nephroplus.com For Nephrocare Health Services Limited (Formerly Nephrocare Health Services Private Limited) Kishore Kathri Company Secretary & Head Legal ICSI M. No. F9895 ANNEXURE I Particulars Details Name of the entity against whom Nephrocare Health Services Central Asia LLC, an the demand has been raised overseas wholly-owned subsidiary of Nephrocare Health Services Limited (“Company”). Name of the authority from whom Tashkent City Tax Department, Uzbekistan communication received Type of communication received Tax demand pursuant to tax audit Reference / order details Decision on the Review of Tax Audit Results No. 721.1 dated August 24, 2026 (“Decision”), pursuant to Tax Audit Order No. 02558-xs dated May 18, 2026. Period covered under the tax January 1, 2023 to December 31, 2025 audit Brief details of the tax demand Pursuant to the review of the tax audit results, the Tashkent City Tax Department has determined additional taxes of UZS 20,371,068,018 (approximately ₹16.50 crore), against which reductions of UZS 6,167,012,658 (approximately ₹4.99 crore) have been allowed, resulting in a net additional tax assessment of UZS 14,204,055,360 (approximately ₹11.50 crore). Further, a financial penalty of UZS 4,064,086,532 (approximately ₹3.29 crore) has been imposed under Article 224 of the applicable tax law. Accordingly, the net additional tax assessment and financial penalty aggregate to UZS 18,268,141,892 (approximately ₹14.79 crore), excluding applicable late-payment interest under Article 110. Expected financial implications on Based on the preliminary assessment and subject to the listed company, if any the outcome of the reconciliation and/or legal remedies that may be pursued, the Company is of the opinion that the aforesaid order should be set- aside/quashed and hence, the same does not have a material adverse impact on the financial position, operations or business of the Company. However, in line with the assessment order the aggregate exposure is approximately ₹14.79 crore, comprising net additional tax assessment of approximately ₹11.50 crore and penalty of approximately ₹3.29 crore, excluding applicable late- payment interest. Status of the matter The Company has undertaken a preliminary assessment of the order and is evaluating the available legal remedies under the applicable laws, including the Particulars Details right to appeal the order. The order provides that the amounts assessed thereunder become effective one month after the order is presented to the taxpayer. Whether the matter is under The Company is presently evaluating the Decision and dispute / litigation the legal remedies available under applicable laws. No appeal or legal proceedings have been initiated as on the date of this disclosure. Quantum of claims, if any Not applicable. The matter relates to a tax assessment and financial penalty imposed by the tax authority and does not involve any claim made by the Company.