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ASA & ASSOCIATES LLP CHARTERED ACCOUNTANTS www.asaandassociates.co.in Aurobindo Tower 81/1 Third Floor Adchini , Aurobindo Marg New Delhi 110 017 INDIA T +91 11 4100 9999 Smartworks Golf View Towers 9th Floor , Tower - B , Sector 42 Gurugram 122 009 INDIA T +91 124 6926 200 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS To The Board of Directors of CMR Green Technologies Limited 1. We have reviewed the accompanying Statement of Unaudited Interim Consolidated Financial Results of CMR Green Technologies Limited ( " the Holding Company " ) and its subsidiaries ( the Holding Company and its subsidiaries together referred to as " the Group " ) and its joint ventures , for the quarter ended June 30 , 2026 , ( the " Statement ” ) , being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the " Listing Regulations " ) . 2. This Statement , which is the responsibility of the Holding Company's Management and approved by the Holding Company's Board of Directors , has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 " Interim Financial Reporting " ( " Ind AS 34 " ) prescribed under Section 133 of the Companies Act , 2013 as amended ( the " Act " ) , read with relevant rules issued thereunder , and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended . 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 Standards on Review Engagements ( SRE ) 2410 , ' Review of Interim Financial Information Performed by the Independent Auditor of the Entity ' issued by the Institute of Chartered Accountants of India ( ICAI ) . This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free from material misstatement . A review of interim financial information consists of making inquiries , primarily of Holding Company's personnel responsible for financial 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 specified under Section 143 ( 10 ) of the Act 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 . We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 ( 8 ) of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended , to the extent applicable . 4. The Statement includes the results of the following entities : List of Subsidiaries : ASA ( A ) ( ii ) 3330 CMR Nikkei India Private Limited ( iv ) Associate Chartered Accountants LLP CMR Toyotsu Aluminium India Private Limited CMR Aluminium Private Limited CMR NLM ECO Aluminium Private Limited Ahmedabad Bengaluru Chennai Gurugram Hyderabad Kochi Mumbai New Delhi Pune