Interim report
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1 Juniper Green Energy Limited (Formerly known as Juniper Green Energy Private Limited) Registered office: 1103A & 1103B, 11th Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi - 110019 Corporate office: 3rd and 4th Floor, Building 4, Candor TechSpace, Sector 48, Gurugram – 122001, Haryana CIN: U40100DL2011PLC228318 Email: cs@junipergreenenergy.com; website: www.junipergreenenergy.com/ Tel +91 -124 4739600, Fax +91 -124 4739666 Date: August 26, 2026 To, National Stock Exchange of India Limited Exchange Plaza, C-1 Block G, Bandra-Kurla Complex Bandra (East), Mumbai – 400 051 Symbol: JNPR To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Scrip Code: 544853 Sub: Outcome of the Board Meeting held on August 26, 2026 Dear Sir/ Madam, Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e. August 26, 2026, has, inter-alia, approved the unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026 (“Financial Results”). A copy of the said Financial Results containing disclosures required under Regulation 33 and other applicable provisions of the SEBI Listing Regulations together with the Limited Review Reports issued by Walker Chandiok & Co LLP, Chartered Accountants, the Statutory Auditor of the Company is enclosed herewith. The Board Meeting commenced at 4:33 p.m. (IST) and concluded at 5:27 p.m. (IST). The trading window for dealing in the Company’s equity shares was closed from Thursday, August 6, 2026 and shall remain closed till the expiry of 48 hours from this announcement. This intimation will also be hosted on the Company’s website at https://www.junipergreenenergy.com/. We request you to kindly take the same on record. Thanking You, For Juniper Green Energy Limited Prashant Pandia Company Secretary and Compliance Officer FCS 12077 Encl: as above
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Walker Chandiok &Co LLP Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II, Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Juniper Green Energy Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of Juniper Green Energy Limited ('the Company') for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). Attention is drawn to the fact that the figures for the preceding and corresponding quarter ended 31 March 2026 and 30 June 2025 respectively, as reported in the Statement, have been approved by the Company's Board of Directors, but have not been subjected to audit or review. 2. The Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (And AS 34'), prescribed under section 133 of the Companies Act, 2013 (`the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 Standard 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. A review of interim financial information consists of making inquiries, primarily of persons 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 the 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. Chartered Accountants Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India
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Walker Chandiok 8(Co LLP 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandlok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 t^;•`11-Deepak Mittal Partner Membership No.: 503843 UDIN: 2-6 503 9LI 3ATQSX2— C5 4? S <.,D ACC° Place: Gurugram Date: 26 August 2026 - o Chartered Accountants
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1.00 JURIPER reen Energy Juniper Green Energy Limited (formerly known as Juniper Green Energy Private Limited) Registered office: 1103A & 11038, 11th Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi- 110019 CIN: U40100DL2011PLC228318 Email: cs@junipergreenenergy.com website: www.junipergreenenergy.com Tel +91-124 4739600 Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 (All amounts in Rs. million, unless otherwise stated) S.No. Particulars Quarter ended Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited) (Refer Note 4) (Unaudited) (Refer Note 5) (Audited) I Revenue from operations 1,136.32 1,126.70 677.95 3,239.23 II Other income 512.79 602.55 551.52 2,228.21 III Total Income (I+II) 1,649.11 1,729.25 1,229.47 5,467.44 IV Expenses Cost of material and services consumed 865.76 857.82 566.78 2,486.41 Employee benefits expense 76.59 80.62 40.59 314.81 Other expenses 38.63 49.42 42.18 194.74 Total expenses 980.98 987.86 649.55 2,995.96 V Profit before finance cost, depreciation and amortisation expenses and taxes ((III) -(IV)) 668.13 741.39 579.92 2,471.48 VI Finance costs 512.15 481.27 325.44 1,512.49 VII Depreciation and amortisation expense (refer note 7) 55.50 40.13 32.94 155.92 VIII Profit before tax (V-VI-VII) 100.48 219.99 221.54 803.07 IX Tax expense: Current tax expense 9.64 59.13 168.82 Deferred tax expense/(credit) 26.01 44.61 (13.26) 20.49 Total tax expense 26.01 54.25 45.87 189.31 X Profit for the period / year (VIII -IX) 74.47 165.74 175.67 613.76 XI Other comprehensive income Items that will not be reclassified to profit or loss (0.31) (3.55) 2.59 (5.97) Income tax effect 0.08 0.89 (0.65) 1.50 Items that will be reclassified to profit or loss - - - Income tax effect - - - - Other comprehensive income (net of tax) (0.23) (2.66) 1.94 (4.47) XII Total comprehensive income for the period/year (X+XI) 74.24 163.08 177.61 609.29 XIII Paid-up equity share capital (face value of Rs. 10/- per equity share) 4,889.90 4,889.90 4,889.90 4,889.90 XIV Other equity - - 29,389.70 XV Earnings per share (EPS) -face value of Rs. 10/- each* Basic (in Rs) 0.15 0.34 0.36 1.26 Diluted (in Rs) 0.15 0.34 0.36 1.25 * Not annualised except for the year ended 31 March 2026 Elvk• C.9 tr Ncr 4.44 SIGNED FOR IDENTIFICATION PURPOSES ONLY
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Notes to the Unaudited Standalone Financial Results for the quarter ended 30 June 2026 1 Juniper Green Energy Limited ("Company") completed its Initial Public Offer (IPO) of 8,00,09,150 equity shares of face value of ₹10 each, at an issue price of ₹225 per share (including a share premium of ₹215 per share), comprising entirely of a fresh issue aggregating to ₹18,000.00 million, including an employee reservation portion of 98,039 equity shares issued at ₹204 per share (including a share premium of ₹194 per share) aggregating to ₹20 million. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 6 August 2026. Accordingly, the unaudited standalone financial results for the quarter ended 30 June 2026 have been drawn up for the first time, in accordance with the listing requirements. 2 The unaudited standalone financial results for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard 34 -Interim Financial Reporting ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ("Listing Regulations"). 3 In terms of Regulation 33 of the Listing Regulations, this statement of unaudited standalone financial results for the quarter ended 30 June 2026, of Juniper Green Energy Limited , has been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 26 August 2026 and has been subject to limited review by the statutory auditors of the Company. 4 The figures for the year ended 31 March 2026 have been extracted from the general purpose standalone financial statements, which were audited by the statutory auditors of the Company. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited year to date figures upto the period ended 31 December 2025, which were neither subject to review nor audit. However, the management has exercised necessary care and diligence to ensure that the unaudited standalone financial results for that period are fairly stated. 5 The figures for the corresponding quarter ended 30 June 2025 have not been subject to audit or review by the statutory auditors. However, the management has exercised necessary care and diligence to ensure that the unaudited standalone financial results for that period are fairly stated. 6 The Company publishes these unaudited standalone financial results along with the unaudited consolidated financial results. In accordance with hid AS 108, "Operating Segments", the Company has disclosed the segment information in the unaudited consolidated financial results. 7 Effective 1 April, 2026, the Company has revised the useful life of its Plant and Machinery (Solar and Wind power plants) based on review of key operational estimates including an operational efficiency review. Accordingly, change in useful life of the said assets has been applied prospectively, in accordance with Ind AS 8 - Accounting policies, change in accounting Estimates and Errors. Had the Company continued with the previous estimated useful life for charging depreciation on the aforesaid Plant and Machinery, depreciation charge for the quarter ended 30 June 2026 would have been higher by Rs. 3.10 million and consequentially deferred tax expense on the same would have been lower by Rs. 0.78 million for the quarter ended 30 June 2026. Consequent to this, the net impact on Profit after tax for the quarter ended 30 June 2026 is Rs. 2.32 million. 8 The Company is primarily engaged in the renewable energy business, which is seasonal in nature. During the quarter ended 30 June 2026, the Company commenced commercial generation and sale of power from one of its renewable energy projects, resulting in an expansion of its operational base. Accordingly, the financial performance for the quarter ended 30 June 2026 is not strictly comparable with the financial results for the quarter ended 31 March 2026 and 30 June 2025, and therefore should not be regarded as indicative of the financial performance for the full financial year ending 31 March 2027. 9 Previous period's/ year's figures have been regrouped/reclassified wherever necessary to confirm with the current period/year figures. The impact of such reclassification/regrouping is not material to the unaudited standalone financial results. For and on behalf of the Board of Directors of Juniper Green Energy Limited (torncrly known as Juniper Green Energy Private Limited) Place: Gurugram Date: 26 August 2026 SIGNED FOR IDENTIFICATION PURPOSES ONLY AXkush Malik Whole Time Director and Chief Executive Officer DIN: 07978604 V•4EN 3
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Walker Chandiok &Co LLP Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II, Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Juniper Green Energy Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (the Statement') of Juniper Green Energy Limited (the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group'), (refer Annexure 1 for the list of subsidiaries, included in the Statement) for the quarter ended 30 June 2026, 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) ('Listing Regulations'). Attention is drawn to the fact that the consolidated figures for the preceding quarter and corresponding quarter ended 31 March 2026 and 30 June 2025 respectively, as reported in the Statement, have been approved by the Holding Company's Board of Directors but have not been subjected to audit or review. 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 Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 Standard 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. A review of interim financial information consists of making inquiries, primarily of persons 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 the 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 Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditors referred to in paragraph 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Chartered Accountants Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India
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Walker Chandiok &Co LLP 5. We did not review the financial results of 50 subsidiaries included in the Statement, whose financial information reflects total revenues of ₹ 2,145.12 million, total net profit after tax of ₹ 186.39 million, total comprehensive income of ₹ 186.16 million, for the quarter ended on 30 June 2026, respectively, as considered in the Statement. These financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 DeepaklMittal Partner Membership No. 503843 UDIN: 9-6503 8143-1725140-625Lf Place: Gurugram Date: 26 August 2026 Chartered Accountants
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Walker Chandiok .Co8 LLP Annexure 1 List of entities included in the Statement S.no. Name of the subsidiary company 1 Nisagra Renewable Energy Private Limited 2 Juniper Green Sigma Private Limited 3 Juniper Green Three Private Limited 4 Juniper Green Field Private Limited 5 Juniper Green Alpha Three Private Limited 6 Juniper Green Sigma Six Private Limited 7 Juniper Green India Eight Private Limited 8 Juniper Green Gem Private Limited 9 Juniper Green Gamma One Private Limited 10 Juniper Green Bess Zeta Private Limited 11 Juniper Green Beam Private Limited 12 Juniper Green Beta Private Limited 13 Juniper Green Cosmic Private Limited 14 Juniper Green Stellar Private Limited 15 Juniper Green Bess Delta Private Limited 16 Juniper Green Kite Private Limited 17 Juniper Green Infinite Private Limited 18 Juniper Green Sigma Eight Private Limited 19 Juniper Green Light Four Private Limited 20 Juniper Green India Six Private Limited 21 Juniper Green India Alpha Private Limited 22 Juniper Green ETA Five Private Limited 23 Juniper Green Beam Six Private Limited 24 Juniper Green Beam Eight Private Limited 25 Juniper Nirjara Energy Private Limited 26 Juniper Green Theta Five Private Limited 27 Juniper Green Light Ten Private Limited 28 Juniper Green Beta Six Private Limited 29 Juniper Green Spark Four Private Limited 30 Juniper Green Spark Ten Private Limited 31 Juniper Green Gamma Two Private Limited 32 Juniper Green Ray One Private Limited 33 Juniper Green Ray Two Private Limited 34 Juniper Green Power Five Private Limited 35 Juniper Green Power Trading Private Limited Chartered Accountants
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Walker Chandiok &Co LLP S.no. Name of the subsidiary company 36 Juniper Green Beam Alpha Private Limited 37 Juniper Green Bess One Private Limited 38 Juniper Green Bess Two Private Limited 39 Juniper Green Hybrid Seven Private Limited 40 Juniper Green Power Omega Private Limited 41 Juniper Green Ray Zeta Private Limited • 42 Kumarmyil Renewable Energy Private Limited 43 Juniper Green Ray Delta Private Limited 44 Juniper Green Spark Phi Private Limited 45 Juniper Green Light Phi Private Limited 46 Juniper Green Field Six Private Limited 47 Juniper Green Gem Six Private Limited 48 Juniper Green Stellar Six Private Limited 49 Juniper Green Kite Six Private Limited 50 Juniper Green Field Eight Private Limited 51 Juniper Green Cosmic Six Private Limited 52 Juniper Green Gem Eight Private Limited 53 Juniper Green Stellar Eight Private Limited 54 Juniper Green Cosmic Eight Private Limited 55 Juniper Green Kite Eight Private Limited 56 Satara Power and Energy Private Limited Chartered Accountants
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EIJNIPER Juniper Green Energy Limited (formerly known as Juniper Green Energy Private Limited) Registered office: 1103A & 1103B, 11th Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi- 110019 CIN: U40100DL2011PLC228318 Email: cs®junipergreenenergy.com website: www.junipergreenenergy.com Tel +91-124 4739600 Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 All amounts in Rs. million, unless otherwise stated S.No. Particulars Quarter ended Year ended 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited) (Refer Note 4) (Unaudited) (Refer Note 5) (Audited) I Revenue from operations 2,911.96 2,125.51 1,606.68 7,189.34 H Other income 330.17 310.18 205.31 859.96 III Total Income (1+11) 3,242.13 2,435.69 1,811.99 8,049.30 IV Expenses Cost of power purchased 21.72 22.15 - 23.23 Employee benefits expense 73.36 68.87 64.56 305.23 Other expenses 202.15 205.96 161.84 799,00 Total expenses 297.23 296.98 226.40 1,127.46 V Profit before finance cost, depreciation and amortisation expenses and taxes ((1I1)-(IV)) 2,944.90 2,138.71 1,585.59 6,921.84 VI Finance costs 1,758.18 1,194.64 792.14 4,001.26 VII Depreciation and amortisation expense (refer note 7) 745.17 666.12 501.98 2,368.64 VIII Profit before tax (V-VI-VII) 441.55 277.95 291.47 551.94 IX Tax expense: Current tax expense 10.90 19.97 106.92 242.20 Deferred tax expense / (credit) 96.13 42.62 (32.32) (94.90) Total tax expense 107.03 62.59 74.60 147.30 X Profit for the period / year (VIII -IX) 334.52 215.36 216.87 404.64 XI Other comprehensive income Items that will not be reclassified to profit or loss (0.98) (3.87) 2.35 (5.40) Income tax effect 0.23 0.93 (0.56) 1.34 Items that will be reclassified to profit or loss - - - Income tax effect - - - - Other comprehensive income (net of tax) (0.75) (2.94) 1.79 (4.06) XII Total comprehensive income for the period/year (X+XI) 333.77 212.42 218.66 400.58 XIII Paid-up equity share capital (face value of Rs. 10/- per equity share) 4,889.90 4,889.90 4,889.90 4,889.90 XIV Other equity - 29,348.93 XV Earnings per share (EPS) -face value of Rs. 10/- each* Basic (in Rs) 0.68 0.44 0.44 0.83 Diluted (in Rs) 0.68 0.44 0.44 0.83 Not annualised except for the year ended 31 March 2026 Cr o. Wu. we SIGNED FOR IDENTIFICATION PURPOSES ONLY z
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Notes to the Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 1 Jumper Green Energy Limited ("the Holding Company") completed its Initial Public Offer (1PO) of 8,00,09,150 equity shares of face value of ₹10 each, at an issue price of ₹225 per share (including a share premium of ₹215 per share), comprising entirely of a fresh issue aggregating to ₹18,000 million, including an employee reservation portion of 98,039 equity shares issued at ₹204 per share (including a share premium of ₹194 per share) aggregating to ₹20 million. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 6 August 2026. Accordingly, the unaudited consolidated financial results for the quarter ended 30 June 2026 have been drawn up for the first time, in accordance with the listing requirements. 2 The unaudited consolidated financial results for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard 34 -Interim Financial Reporting (Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ("Listing Regulations"). 3 In terms of Regulation 33 of the Listing Regulations, this statement of unaudited consolidated financial results for the quarter ended 30 June 2026, of Juniper Green Energy Limited (the Holding Company) and its subsidiaries (the Holding Company and its subsidiaries together referred as the "Group"), has been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 26 August 2026 and has been subject to limited review by the statutory auditors of the Holding Company. 4 The figures for the year ended 31 March 2026 have been extracted from the general purpose consolidated financial statements, which were audited by the statutory auditors of the Holding Company. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year ended 31 March 2026 and the unaudited year to date figures upto the period ended 31 December 2025, which were neither subject to review nor audit. However, the management has exercised necessary care and diligence to ensure that the unaudited consolidated financial results for that period are fairly stated. 5 The figures for the corresponding quarter ended 30 June 2025 have not been subject to audit or review by the statutory auditors. However, the management has exercised necessary care and diligence to ensure that the unaudited consolidated financial results for that period are fairly stated. 6 The Group is primarily in the business of sale of power and establishing, commissioning, setting up, operating and maintaining power generation using renewable power plants within India. Chief Operating Decision Maker (CODM) reviews the financial information of the Group as a whole for decision-making and accordingly, the Group has a single relnntable segment. Further, the operations of the Group are limited within one geographical segment i.e. India. 7 Effective 1 April, 2026, the Group has revised the useful life of its Plant and Machinery (Solar and Wind power plants) based on review of key operational estimates including an operational efficiency review. Accordingly, change in useful life of the said assets has been applied prospectively, in accordance with Ind AS 8 - Accounting policies, change in accounting Estimates and Errors. Had the Group continued with the previous estimated useful life for charging depreciation on the aforesaid Plant and Machinery, depreciation charge for the quarter ended 30 June 2026 would have been higher by Rs. 124.05 million and consequentially deferred tax expense on the same would have been lower by Rs. 26.62 million for the quarter ended 30 June 2026. Consequent to this, the net impact on Profit after tax for the quarter ended 30 June 2026 is Rs. 97.43 million. 8 The Group is primarily engaged in the renewable energy business, which is seasonal in nature. Further, the Holding Company and certain subsidiary companies commenced commercial generation and sale of power during the current quarter ended 30 June 2026, resulting in an increase in the operational base of the Group. Accordingly, the financial performance for the quarter ended 30 June 2026 is not strictly comparable with the financial results for the quarter ended 31 March 2026 and 30 June 2025, and should not be regarded as indicative of the financial performance for the full financial year ending 31 March 2027. 9 Previous period's/ year's figures have been regrouped/reclassified wherever necessary to confirm with the current period/year figures. The impact of such reclassification/regrouping is not material to the unaudited consolidated financial results. For and on behalf of the Board of Directors of Juninci Green Ene v Limited Place: Gurugram Date: 26 August 2026 -c:Jfo vaui 4.4 SIGNED FOR IDENTIFICATION PURPOSES ONLY Ankush Malik Whole Time Director and Chief Executive Officer DIN: 07978604 cr c?; .1. 3