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Simplex Infrastructures Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

Auditor and Management Disclosures and Notes for the annual results dated 31 Mar 2026

1. The Company has executed the Master Restructuring Agreement (MRA) with National Asset Reconstruction Company Limited (NARCL). Subsequent to the MRA, major portion of the non-assigned debts have been settled. The Company is in discussion for settlement with the remaining one non-assigned lender consisting less than 0.50% of the total debts.
2.Other Comprehensive Income that will be reclassified to profit or loss represents Exchange (Loss) / Gain on translation of foreign operations.

note no 3 to 18 submitted with the Quick Results.