SPMLINFRANSE20 April 2026

SPML Infra Limited has informed the Exchange about Investor Presentation

SPML Infra Limited

SP¥L

Date: 20th April, 2026

National Stock Exchange Exchange Plaza, Plot No. C/1, G Block,

Bandra (E), Mumbai-400051

Sub: Investor Presentation

Dear Sir(s),

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street,

Mumbai-400001

BSE Scrip Code: 500402)

Pursuant to Regulation 30(6) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “Listing Regulations”) read with Part A of Schedule III of the Listing Regulations, we are enclosing herewith the Investors’ Presentation for the month of April, 2026.

Kindly take the same on records.

Thanking you, For SPML Infra Limited Digtaty sgnea Swati X Agarwal sz,

Date 135236 0530 Swati Agarwal Company Secretary

Encl.: As above

SPML INFRA LIMITED CIN: L40106WB1981PLC276372 Regd. Office : 22, Camac Street, Block-A, 3rd Floor, Kolkata 700 016 Ph : +91 33 4009 1200 / 1247 E-mail : info@spml.co.in | Website : www.spml.co.in

INVFSTOR PRESENTATION

April 2026

SP L

Engineering \ Life

SPML INFRA LIMITED

www.spml.co.in

Disclaimer

S PN(L

'

This document contains statements about expected future events and financial and operating results of SPML Infra Limited, which are forward-looking. By their nature, forward-looking statements require the Company to make assumptions and are subject to inherent risks and uncertainties. There is significant risk that the assumptions, predictions and other forward-looking statements will not prove to be accurate. Readers are cautioned not to place undue reliance on forward-looking statements as a number of factors could cause assumptions, actual future results and events to differ materially from those expressed in the forward-looking statements. Accordingly, this document is subject to the disclaimer and qualified in its entirety by the assumptions, qualifications and risk factors referred to in the management’s discussion and analysis of the SPML Infra Limited.

Investor Presentation °

Company

Overview

Engineering \ Life

India’s Leading Integrated Water Management Company with Key focus on Water Wastewater & Energy Infrastructure Development

S P\(L Engineering | Life

4+ decades of experience coupled with a national presence

.

~ o hed i’v N :/

o

Delivering Drinking Water Facility to 50 Million+ people

,

)

Successfully completed 700+ turnkey projects in Water and Power across India

|

Expertise in facilitating Turnkey end to end Water

& Wastewater Management, and Energy Solutions

An1s0-9001:2015;14001:2015;

45001-2018 certified company

Ranked No. 14 among World’s Top 50

Private Water Companies

- Global Water

Intelligence, London

Focused on margin accretive Water & Power EPC

Segment

Ny oS :/

il

»

e Delhi Jal Board

., et :/ — e -

po o F s I e bion

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A

»

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,

National Mission for Clean Ganga

Jal Jeevan Mission

PHED-Rajasthan

Bangalore Water Supply and Sewerage Board

Investor Presentation °

(O s Journey

Incorporation

Ventured into Water EPC and management projects

Initial Public Offering on nation’s premier exchanges

Ventured into Hydro Power development Rightsissue

Completed 1st Industrial Water Supply Project - Bakreswar Thermal Power station (INR 1,400 Mn)

Completed an EPC project in record time for the Saurashtra Water Pipeline Project

Ventured into Civil Infrastructure Development project

First Hydro Power Project commences operation Ventured into Power T & D projects Constructed and operated 72 MLD Sewage Treatment Plant for DIB Constructed and operated 10 MLD Tertiary Treatment Plant for BWSSB

Ventured into Solid Waste Management in Delhi Completed the first DBO project-Rajiv Gandhi Lift Canal Water Supply in Jodhpur (INR 1,372 Mn) Received private equity investment from Citigroup

Turnover Crosses INR 10,000 Mn Acquired Coal Mines in Indonesia Ventured - PPP Road (Jaora Nayagaon Toll Road)

KPMG-Infrastructure Today Award for Most Admired Infrastructure Company

\

- Received 4 prestigious

Awards Order for urban water supply-6 cities in Karnataka Commendation at Global Water Awards 2014

First Smart City development project begin in Ujjain, Madhya Pradesh

Installed 220 kV GIS Substation in West Bengal Installed 500 MVA Autotransformer in Uttar Pradesh & Rajasthan

INR 783 Cr order from Guijarat for SAUNI Phase-Ill Installed 400/220 Substation in West Bengal Installed 220 GIS Substation in Faridabad, Haryana Received 4 Prestigious Awards

INR 1158 Cr water supply order from Rajasthan under Jal Jeevan Mission Economic Times Infra Focus Awards 2022 as Most Admired Company in the Water Infrastructure

EPC World Awards 2023 for Outstanding Contributionin Urban Infrastructure Construction Times Awards 2023 for Best Water Project of the Year

INR 3,772 Cr new water project orders from Jharkhand, MP, Rajasthan and Tamil Nadu. India Build Infra Award 2025 for Water Project Ventured into Battery Energy Storage System (BESS) with 10 Yr agreement with Energy Vault

Investor Presentation °

Recognitions for Exemplary Project Executions

Build India Infra Award 2025 conferred for Water Infra project

EPC World Awards 2023 for Outstanding Contribution in Urban Infrastructure (Water Project)

Construction Times Awards 2023 for Best Water Project of the Year

Most Impactful Water Management Leader 2023 to SPML Infra Vice Chairman

The Economic Times Infra Focus Awards 2022 as Most Admired Company in Water Infrastructure

Indian Achievers Award 2022 for Business Leadership to SPML Infra Chairman

The Economic Times Most Promising Business Leaders of Asia 2018 Award to SPML Infra Chairman, Mr. Subhash Sethi

Award for Outstanding Contribution in Completion of SAUBHAGYA Scheme in Bihar - By Hon'ble Chief Minister of Bihar

Zee Business Dare to Dream Awards 2018 for Company of the year — Infrastructure

Certificate of Appreciation for Outstanding Performance in SAUBHAGYA Scheme in Patna District, Bihar

ET Now-Water Leadership Awards 2018 for Excellence in Water & Wastewater Management — World CSR Day

50 Most Impactful Leaders in Water & Water Management Awards 2018 to SPML Infra Chairman — World CSR Day

India’s Most Ethical Companies Award 2017 — World CSR Congress

‘Aqua Foundation Excellence Award 2017 for Valuable Contribution in Infrastructure Development in India

Skoch Awards 2020 — Order of Merit Certificate for Kanpur Sewerage System

ASSOCHAM Energy Excellence Awards 2019 for Rural Electrification

CIA World Construction & Infra Award 2019 as Best Company in Water Management - EPIC Media

%

Smart Water & Waste World Award 2019 for Decentralized Sewerage System in Mira Bhayander, Maharashtra

ASSOCHAM Water Management Excellence Awards 2019 as Best Water Management Practices

.

Construction Times Award 2017 for Best Executed Technology used for Water Management Project

CIA World Builders & Infra Awards 2017 for Best Water Management Company of the year — EPIC Media Group

Frost & Sullivan India Awards 2016 as India Water & Waste Water Management Competitive Strategy Innovation & Leadership

Construction Times Awards 2016 for Best Executed Wastewater Project of the Year

Fortune India Next 500 Awards 2016 as ‘One of the Giants of Tomorrow’ — Fortune Magazine

CBIP Award 2016 for Optimum and Efficient Utilization of Water Resources - CBIP

Investor Presentation °

E&rie??ced Board of Directors

Subhash Sethi, Chairman Chairman of SPML Infra Limited and group companies, he has passionately driven his mission to create lasting value for the

nation. Under his leadership, SPML Infra has executed around 700 projects, emerging as a leading engineering and infrastructure organization. Recognized as an industry leader, he has served on expert committees of associations like Cll and the Indian Chamber of Commerce. His contributions have earned him several prestigious honours, including the Economic Times Asian Business Leadership Award and Construction Week Lifetime Achievement Award.

& R ’/

Sushil Sethi Jain, Vice Chairman Vice Chairman of the company, he has been instrumental in leading SPML Infra in water & wastewater, municipal sewerage network, pipeline rehabilitation, municipal solid waste management and other verticals. He holds honorary &

prestigious offices in various social, economic and community development organizations. For his valuable contributions in

infrastructure development, he has been conferred with several prestigious awards including Infrastructure Person of the Year Award.

\

Abhinandan Sethi, Managing Director As the Managing Director, he is spearheading company’s business strategy, operations, and corporate finance, driving expansion into emerging infrastructure sectors, including Battery Energy Storage System (BESS). He plays a pivotal role in shaping strategic business and financial plans, guiding

project management and organizational policies to ensure sustainable growth. He is an alumnus of La Martiniere

School, Kolkata, holds a Bachelor of Science in Business

Administration from Boston University, USA, and MBA from the London Business School.

Manoj Digga, Executive Director Commercial & CFO

He has over 33 years of extensive experience in Finance,

Accounts, Taxation, and Corporate Finance Transactions, including Equity and Acquisitions. He is a qualified Chartered

Accountant, Company Secretary, and Cost Accountant, with a proven track record of expertise in navigating complex financial landscapes and executing high-value businesses.

Investor Presentation ’

E&rie?fi:ed Board of Directors

Arundhuti Dhar, Independent Director

* A Business Leader with diverse experience in HR, Banking, Finance, Trade, Infrastructure and Property Management with sound knowledge of EPC sector.

* Held key positions in American Express Bank, HDFC Bank and

IL&FS Property Management Ltd.

* St. Xavier’s College alumnus, she is on the board of Eveready

Industries as an Independent Director, has own business in Property and Title audits along with impactful work for empowerment of the underprivileged.

T.S. Shivashankar, Independent Director * Financial Service professional with 3 decades of experience * He was Managing Director, Rohatyn Group and earlier with Citibank with leading roles in Private Equity, Capital Markets,

Corporate Finance and Treasury.

* B.Tech in Electronics Engineering from IIT Madras and MBA

from IIM Lucknow.

Mahendra Pal Singh, Independent Director

* 40+ years in urban development, water & sanitation, metro rail, dedicated freight corridor, and mega infrastructure projects * Held key positions including Chief of Development Operations at Japan International Cooperation Agency (JICA), Ministry of Commerce & Industry and Ministry of Chemicals & Fertilizers, Govt. of India; Chief Advisor of Glentech Group for global

operations

\

Nita Karmakar, Independent Director *

40+ years in finance, management, corporate affairs, project management, and marketing

.

*

Held key positions in L&T, BHEL, Cll; an Independent Director in Tata Steel and Member of the Governing Board of JIS

University BE in Chemical Engineering and PGDBM Finance from [IM, Kolkata

Rajeev Kumar Jain, Independent Director * 33+ years in media strategy and communications, having led outreach across finance, defence, petroleum, health, and rural development sectors.

¢ Indian Information Service officer and former Director General of Press Information Bureau, represented India at the World Economic Forum and WTO

* Holds an M. Com and LLB from Delhi University and an MBA from

Slovenia

T.V. Rangaswamy, Nominee Director * 30+ years of experience in capital markets with leading

companies

* He held key positions in ICICI, Reliance, Edelweiss, BSE, and NSE

etc.

* Good understanding of legal and regulatory framework ¢ Commerce Graduate and Associate Member of Cost

* BE in Chemical Engineering and master’s in management and

Accountants of India

economics

Investor Presentation °

E;Eriefl'rted Key Officials

expertise

extensive

Malay Kanti Chakraborti, Executive VP He has over 32 years of rich experience in the EPC sector, with project management, procurement, and operations & maintenance of large water and power infrastructure projects. He has a BTech degree in Mechanical Engineering and has demonstrated exceptional leadership in executing large-scale projects that contribute to sustainable infrastructure growth across the country.

in

Samir Patel, Chief of Technology & Operations He is an accomplished global expert and expatriate professional, is recognized globally in Lithium-lon batteries, Battery Energy Storage Systems (BESS), and electric mobility,

with a proven track record across the UK, Europe, and Asia. His key achievements include launching Vietnam's first cylindrical Li-ion cell and BESS systems, delivering 50+ new product introductions, establishing -17 GW of battery manufacturing capacity globally, and contributing to international EV battery standards.

0. Vishveswaraiah, VP — Projects He holds an M.E. in Civil Engineering and brings with him over 35 vyears of diverse experience in structural engineering, project execution, and large-scale water project management. He has successfully led and delivered numerous complex infrastructure projects, demonstrating exceptional and technical commitment to quality and innovation.

leadership,

expertise,

l’

Vikas Sharma, VP — Finance and Accounts

A CA & CS and PGCP from IIM Indore, has 23years of experience in finance, accounting, and banking operations. He specializes in cash flow management, liquidity planning, banking relations, and vendor management. His expertise

ensures efficient financial operations, compliance, and strategic financial planning for the organization.

Sujit Kumar Jhunjhunwala, VP — Fund Management and Banking He is a CA and has 29+ years of experience in corporate finance, fund management, and banking operations. He specializes in

securing financing, optimizing capital structure, managing banking relationships, ensuring compliance, and overseeing credit ratings and audits. His expertise strengthens the organization's financial strategy and growth.

\

Sumit Bhattacharya, CHRO He has more than 25 years of experience in human resources,

talent management, total rewards, learning and OD, HR process

automation etc. He has an MBA in HR, Diploma in talent management from XLRI, and Diploma in Communication

Strategy from Toronto University.

Investor Presentation °

-—

Experienced Key Officials

Partha Roy, VP - Legal & Contracts He has over 20 years of multi-sector experience in management advisory and strategic supervision of legal affairs, encompassing legal operations, strategy formulation, litigation management. He holds a Legum Baccalaureus (Bachelor of Legislative Law) degree and Executive Programme in Business and Corporate Laws from 1IM Calcutta.

mitigation,

and

risk

Parag Patil, Vice President — Operations

He is a seasoned professional in high-volume plant commissioning, supply chain optimization, and quality management systems. He plays a key role in overseeing facility design, streamlining material flow, and scaling up production processes. With a focus on operational

excellence and efficiency, he ensures smooth execution across all manufacturing and delivery functions.

Pradeep Pandey, VP — Business Development

He brings over 24 vyears of experience in project execution, operations, and management across the water and infrastructure sectors. Throughout his career, he has successfully led large-scale projects with reputed

organizations, demonstrating strong expertise in project

execution, business development, and strategic leadership. He holds a Ph.D. in Environmental Protection and an MBA in Marketing Management from the National Institute of Management Solutions.

'V

Ahmad Sajid Khan, VP Design Engineering He is an accomplished engineering professional with over 32 years of expertise in design engineering and project management across the wastewater, and environmental sectors. He holds a B. Tech in Chemical Engineering from Aligarh Muslim University and an M. Tech in Environmental Science & Technology from CMJ

water,

University.

Subhankar Rudra, CTO He brings with him over 26 years of rich experience across

diverse sectors including Manufacturing, EPC, and Healthcare. His expertise lies in leading technology-driven transformation and achieving operational excellence in line with corporate vision. He holds an MBA in Information Systems & Digital Technology Management from 1IM Calcutta.

Rajinder Singh, VP — Research & Development He holds a master’s degree in Product Design from IIT Bombay and a B.E. in Production Engineering. With over 28 years of extensive experience, he has successfully led numerous Research & Development projects, particularly in Battery Energy Storage Systems (BESS), Lithium Battery Technologies, Telecom, and UPS systems. He has strong exposure to strategic marketing, business development, and commercial functions, showcasing a well-rounded expertise in both technical innovation and business strategy.

Investor Presentation °

Model & Opportuni Landscape

Engineering \ Life

Business Segments Diversified Presence Across Water, Power & Energy Storage

; SPN(L

Building Water & Power Assets

Water Intake | Treatment | Distribution | Recycling & Return to Source

* River to Reservoir: Bulk water abstraction, transmission pipelines, and reservoir construction; a core business vertical driving higher-margin revenues

* Reservoir to Tap: Water treatment, urban distribution, and smart supply

networks

* Home to River: Sewage collection, advanced wastewater treatment, and

resource recycling, recycling

Power

Substations & Transmission | BESS Engineering & Assembly

* Expanding from EPC power infrastructure to integrated Battery Energy

Storage Systems (BESS)—from design to deployment

* Turnkey execution of grid substations and transmission lines across key

markets

O&M contracts across water and power typically span 10-12 years, supporting stable annuity-based revenue streams

Source: Council on Energy, Environment and Water (CEEW), India

Investor Presentation °

Water Sector Outlook

Engineering \ Life

Robust Business Model

SPML manages complete water cycles with a focus on saving water and protecting resources

Itincludes raw water intake through rivers/canals/sea, water treatment, pumping and water distribution & transmission to cities and industries for potable, service and process water needs. And at the end, treating sewage & effluent for disposing backinto the source or recycling for further usage.

SPML

@ Metering @ Disinfection @ Filtration

Investor Presentation °

Securing India’s Water Future through our business solutions

Superior Execution Track Record in Water EPC Sector e

Water Supply and Distribution

~Rs. 1,150 cr, Isarda Dam, Rajasthan Drinking Water Supplyand Management projects

10yearsin O&M Water supply projects

More than 300 km, 1500> mm diameter Pipeline project

City distribution management experience of up to 1 Mn population

All civil works related to water supply projects- treatment plant, overhead reservoir, underground reservoir, intake etc

Water & Wastewater Treatment & Management

Up-t0 35 MLD Common Effluent Treatment Plant

Up-to 240 MLD Sewage Treatment Plant

Water treatment plant projects of up to 200 MLD capacity (expected to go up to 500 MLD in the future)

Trenchless sewer rehabilitation projects of 25 km and up to INR 200 crores contract value

Sewerage network projects of length 200 km

Investor Presentation e

Build a Robust Order book Bid for fewer but larger projects with high margin

fully funded and easy to execute

S‘ P M . I_-

Efficient mgmt. of Debtor Days Focus on Cash Rich States

Robust selection of sub—contractors Basis their local presence, financial prowess and work execution ability

Risk Averse Applying Escrow Mechanism to reduce strain on working capital

Improving Profitability

Bid for high growth and better margin projects

Favourable Commercial Terms

Reviewing detailed project reports (DPR) to minimize disputes

over scope of work

Cost Optimization

Execution of projects on sub-contract basis to eliminate bank guarantee, no execution delays, avoid penalties o Presentation e Technology driven process’ for improving efficiency and reducing costs

SPML Positioned to Capitalize Structural Tailwind in India's Water Infra Segment India has a great opportunity to increase water supply infrastructure to meet growing demand

Demand

1,498 Bn M3

Supply

744 Bn M3

India water usage composition in 2030

>

» N

13%

-

Agriculture

Industrial

Municipal & Distribution

70% of surface water sources contaminated Only 35-40% of wastewater is currently treated

SPML

:

Policy-Backed Water Infra Opportunity

*

*

¢

*

Over Rs. 17 lakh crore pipeline of water infrastructure projects identified across key central and state programs Major schemes include Jal Jeevan Mission, AMRUT 2.0, Namami Gange, River Linking and others 100% centrally or state-funded projects focused on water supply,

sanitation, and reuse Digitized tendering accelerating project awards and execution

SPML’s Strategic Positioning for Growth

*

* *

*

700+ water infrastructure projects executed with strong public sector relationships Pre-qualified for Iarg-e—value tender-s in 10+ high—-5|:-)e-r1-ding steftes Rs. 10,000 Cr+ of active tenders being tracked; visibility on high-margin, funded projects Focus on fully funded, escrow-backed tenders with integrated O&M contracts

-

arjlla Group, The Coca- ‘

ank and Syngenta AG

Investor Presentation e

Engineering Life

SPML

Energy Market Overview Pre-qualification to participate in BESS Tenders

» Projections: As per Central Electric Authority (CEA), and National Electricity Plan (NEP)

* By 2026-27: India will need about 34.72 GWh of energy storage capacity specifically from BESS.

» Estimated Market Size: ~USD 8.4 Billion

+ By 2031-32: This is expected to increase to 236.22 GWh from BESS.

» Estimated Cumulative Market Size: ~USD57 Billion

* By 2047: The requirement will rise to 1,840 GWh from BESS due to expanded renewable energy

integration to meet the net-zero emission targets.

> Estimated Cumulative market size: ~USD 443.4 Billion

»>

Drivers:

+

India’s BESS market projected to reach 236 GWh by 2031-32 (~USD 57 Bn) and USD 443 Bn by 2047 — driven by renewable energy mandates

+ Government mandates minimum 10% storage in new renewable projects; 500 GW renewable

target by 2030 driving strong BESS demand.

+ Grid stability and renewable energy integration.

Energy Storage Obligations (ESO).

Eligible for annuity

Backed by 40+ years in

Positioned to support mult

credibility

Exclusive Tech Collaboration with Energy Vault to Unlock Multi-GWh BESS Opportunity in India

About Energy Vault

Swiss-headquartered, NYSE-listed global leader in energy storage

Diverse portfoli

ravity, lithium-ion, and flow batteries

VaultOS platform for advanced energy management and grid

optimization

Il ENERGY VAULT* Enecing a wenewsbis

Viold

1.2+ GWh B-VAULT BESS deployed since 2023 in the U.S.,

Australia, Italy, New Zealand and Middle East with an additional 2.0 GWh currently under deployment

About the Partnership

Exclusive 10-year agreement with Energy Vault for India

Partnership guarantees world-class quality and reliability in BESS systems with end-to-end technical support, training, and battery pack assembly to global standards.

Access to B-VAULT (modular, grid-scale BESS) and VaultOS (integ

and Flexible integration with multiple battery inverter suppliers in both AC- and DC-coupled configurations

i

e

i

Strategic Value for SPML

First-mover in localized, large-scale BESS manufacturingin India

Proven global technology integrated with SPML’s EPC expertise

Local production to cut import costs, ensure competitiveness, and align with Make in India

High-margin, tech-driven vertical unlocking multi-GWh central/state tender opportunities

Positions SPML as a complete BESS solutions provider offering design, installation, commissioning, and long-term O&M

Investor Presentation e

Battery Energy Storage Systems (BESS) Foray Leveraging SPML’s Proven Power EPC Expertise

SPML

Proven EPC execution seamlessly translates to grid-scale BESS for smooth integration with existing infrastructure.

The table below illustrates how SPML’s core strengths translate seamlessly into the execution of BESS projects.

Segments

Traditional Power Projects

BESS Projects

Engineering

Engineering Activities includes Equipment Sizing, SLD, Layout, Civil Designs etc.

Engineering Activities includes Equipment Sizing, SLD, Layout, Civil Designs etc.

Difference

None

Procurement

Procurement of All components like

Procurement of All components like

Scope remains same but SPML

Transformers, Breaker, Cables, PLC- SCADA etc from OEM

Transformers, Breaker, Cables, PLC- SCADA etc from OEM. Additional procurement — DC Container & PCS

intends to assemble DC Containers and supply the product thus integrating value chains instead of buying from assemblers and loosing margin.

Construction

O&M /DLP

Installation and Commissioning of System. Civil Works

Installation and Commissioning of System. Civil Works

None

Generally 1-3 years combined with O&M.

10— 12 Years O&M is involved. Cost based service

None; Additional Revenue Generation opportunity through LTSA.

Strategic BESS entry unlocks high-growth opportunities in the evolving energy landscape

Investor Presentation Q

Powering India’s Energy Storage Backbone

SPML

gineening

Building a Make-in-India BESS Integration Ecosystem

*

*

*

*

India’s renewable grid is entering its next growth phase — where energy storage becomes the new backbone of reliability, flexibility, and round-the- clock (RTC) power.

The government’s 20+ GWh pipeline of storage projects and renewable-plus-BESS tenders mark the start of a decade-long scale-up.

Just as EPC integrators built India’s solar backbone in the 2010s, SPML Infra is now building the BESS backbone — assembling, integrating, and operating large-scale battery storage systems that stabilize the grid.

Our focus: Pack assembly, system assembly, integration, EPC + O&M, and control software — the high-value layers that capture margin, scale, and speed

SPML 2.0 is delivering Make-in-India assembled, grid-compatible, bankable BESS solutions that enable the renewable future.

Learning from India’s Solar Story (2011-2025)

. solangrhen) | eessNow. | India’s solar revolution began much ke today’s BESS

Imported solar cells from China

)

)

)

Importing battery cells from China, Korea, U.S., EU

Local assembly and EPC scale-up

Local assembly, integration, and EPC scale-up

journey

India’s BESS growth mirrors the early solar phase — value lies in assembly and execution, not manufacturing of cells.

Value creation by module assemblers & EPC firms

i

Yalue Ry G AT ey integrators & energy storage EPCs

*

Integration Creates Value: Early movers in project delivery and y grid integration captured margins.

I Y

p g

)

Manufacturing followed once demand matured

Manufa.cturing of cells will follow once demand

«

Capital Efficiency Wins: EPC and assembly models recycle capital

(PLI, fabs)

and policy mature (2028-30)

faster than cell manufacturing.

Investor Presentation e

Capital-Efficient BESS Strategy

SPML

Why “Assembly + Integration” Is the Right Strategy Now

SPML’s Advantage:

___ * i ;a'"tf"' equirement

Capital-efficient business model — Delivers faster RoCE and quicker payback cycles. v Execution-centric — Leverages existing EPC and grid project experience.

Rs. 200-500 cr. (Inc. WC)

Rs.4,000-6,000 Cr.

*

Time-to-Market | 4-5 years

12-18 months

Technology Risk

High — dependent on chemistry | Low —supplier and chemistry evolution

agnostic

«

*

Technology-agnostic — adaptable to evolving chemistries and global suppliers.

100% government subsidy support available for assembly infrastructure under Make in India / energy-storage incentives.

Return Profile

Thin manufacturing margins

High service-led RoCE

.

High-Margin Model — Value capture extends beyond hardware into

Scalability

Large, step-change capacity

Modular, demand-driven expansion

integration, EMS, and O&M services.

Policy & Market Dynamics

Marginistiucture

PLI for Cell Manufacturing: Still nascent — major capacity expected only post- 2028.

Chase cost curves.

*

+

«

Deployment Pipeline: MNRE, SECI, NTPC, and state utilities have tendered 20+ GWh of projects since 2023. Demand Growth Drivers: Round-the-clock (RTC) renewables, peak power management, and grid balancing are creating an urgent need for BESS deployment now.

Capture service margins — design, assembly, Integration

High recurrineimarsin izl

6

&

g

term lock-ins (10-15 yrs)

oS 3

Low - one-time margins

High capex, slow returns

Asset-light, faster returns

SPML 2.0 is not a cell maker — it’s India’s energy storage integrator with early movers advantage. Like assembly and service margin built the solar backbone a decade ago, SPML is building the BESS backbone now — assembling and operating storage systems that stabilize India’s renewable grid

Investor Presentation °

Exclusive Tech Collaboration with Energy Vault in place with Execution Roadmap Underway

|| oo sPML

SPML has secured 99,000 sq. m. of industrial land at Supa-Parner MIDC, Maharashtra for its BESS manufacturing facility

Phase 1 will deliver 2.5 GWh of capacity by Q1 FY27, scaling up to 5 GWh by FY28 with a total planned investment of ~Rs. 175 Cr

Revenue potential of Rs.4,000-5,000 Cr annually at full capacity (5 GWh)

The company is committed to deploying 500 MWh in the next 12 months and aims to manufacture 30-40+ GWh over the next 10 years.

This capacity will support multi-GWh BESS deployment in line with India’s energy storage mandates over the coming decade.

Investor Presentation = 24

Operational Strength

Engineering \ Life

New Order Wins & L1 Position

Jal Jeevan Mission Project (JV with JWIL Infra)

Public Health Engineering Department (PHED)-— Consortium with 51% share

Rajasthan (Bharatpur)

Rural Water Supply + 10-yr O&M

1,438

Water Supply Project under AMRUT 2.0

Indore Municipal Corporation

Madhya Pradesh (Indore)

Urban Water Supply + 10-yr O&M

1,073

Water Infra Project — Kekri-Sarwar (Package Ill)

Konar Irrigation Project

Jal Jeevan Mission — Govt. of India

Rajasthan (Ajmer)

Water Supply + 10-yr O&M

Water Resource Department, NABARD Funded

Jharkhand

Irrigation Infrastructure + 10-yr 0&M

Reservoir & Pumping Station Project

Chennai Metro Water (CMWSSB) — Consortium with 26% share

Tamil Nadu (Chennai)

Reservoirs, Pumping & Distribution +20-yr O&M

Nonera Water Supply Project-JJM Project (JV with Shree Hari Infraprojects

Public Health Engineering Department (PHED), Jhalawar, Rajasthan- 10% Share

Rajasthan (Kota)

Water Supply + 10-yr O&M

Water Infrastructure Project under AMRUT in JV with JWIL, and Vishnusurya Projects

CMWSSB- 26% Shares

Tamil Nadu- Chennai

Water Supply + 15-yr O&M

385

618

258

207

345

4,324

New Order Wins (Total)

BESS Implementation at NTPC Thermal Power Stations (Lot-2)

NTPC Ltd.

Baruni, Bihar

BESS Implementation- EPC

1,128

Thvestor Presentation °_

Capital Positioning

Engineering \ Life

——

NARCL/IDRCL Resolution of Legacy Debt

Significant Debt reduction

$|, & withdrawal of all

actions of the lenders

Repayment from proceeds of . arbitration awards

Total Debt (inclusive of interest)

Repaid

Outstanding

Track of early

- @i’ repayment of the

lenders’ liability

L repayment pressure

er oserinenring | Lifo

No interest outgo on

debt and no

on cash flow

\

Total Arbitration awards in Hand

interest till Jan 2026)

Claims filed till date

4,417

Balance repayable amount is backed by Arbitration award of Rs. 621 Cr. Out of the Claims filled till date, company expects ~Rs. 1,500 Cr to convert into awards which will improve further liquidity

Note: The repayment amount is inclusive of interest, there are no additional interest obligations anticipated under the current repayment schedule

Investor Presentation °

Preferential Allotment Promoter-backed Turnaround

SPML

Successfully raised funds through preferential allotment

The Preferential allotment of Rs. 346 crore (including conversion of debt of the lenders and the promoters), involves Rs. 190 crore contribution from the promoters. This reflects their strong focus and confidence in the business.

Funds raised would be majorly utilized to take advantage of growing opportunities in the water sector, bidding for large new projects for which the company has superior pre-qualification requisite that will strengthen the order book

Apart from the current infusion as stated above, promoters have already infused more than Rs. 160 crore to improve liquidity in the last 3 years.

With the proposed infusion of Rs. 293 crore and existing visibility of Rs. 170 crore, the company is expected to have a total cash liquidity of Rs. 463 crore for business operations.

Investor Presentation e

SPML Infra Limited has been assigned a credit rating by ICRA

nstrument

Long Term-Fund Based- Credit Facilities

(Rated amount — Rs. 538 crore)

[ICRA] BBB-(Stable); assigned

Long Term / Short Term

[ICRA]IBBB-(Stable)

Non Fund Based — [ICRA]

(Rated amount — Rs. 500 crore)

A3; assigned /

Rs. 505 Cr enhanced credit facility (Rs. 500 cr NFB Limit and Rs. 5 Cr FB Limit), sanctioned by a leading PSU bank and Surety Bond approval of ~Rs. 180 cr received from a leading insurance companies to strengthen project execution and expand bidding capacity. The company is in process of improvement of credit rating and the enhancement of credit limit.

Financials

Engineering \ Life

FY25

Financials (Standalone)

*Revenue (Rs. cr)

#EBITDA (Rs. cr)

PAT (Rs. cr)

1,122.6

38.9

788.2

020

. .

FY24

FY25

FY24

FY25

=

FY24

$_§« wonring | it

49.3

FY25

Basic EPS (Rs)

#EBITDA Margins

PAT Margins

7.83

G52

g

3.98

3.5%

FY24

FY25

FY24

FY25

FY24

FY25

*After excluding the one-time Extra-ordinary income of VSV scheme of Rs.208.7 cr in FY24 #After excluding the one time Extra-ordinary income of VSV scheme of Rs.208.7 cr and exceptional items of Rs.174 cr in FY24

Investor Presentation e

Q3 FY26

Financials (Standalone)

Revenue (Rs. Cr)

191.9

198.6

231.1

EBITDA (Rs. Cr)

PAT (Rs. Cr)

26.3

19.8

14.2

15.3

10.4

éErR‘MuL 9 l

20.5

.

Q3FY25

Q2FY26

Q3FY26

Q3FY25

Q2FY26

Q3FY26

Q3FY25

Q2FY26

Q3FY26

EBITDA Margins (%)

PAT Margins (%)

10.0%

11.4%

7.7%

8.9%

7.4%

5.4%

Q3FY25

Q2FY26

Q3FY26

Q3FY25

Q2FY26

Q3FY26

Investor Presentation e

9M - FY26

Financials (Standalone)

Revenue (Rs. cr)

EBITDA (Rs. cr)

PAT (Rs. cr)

596.3

594.0

49.2

61.7

47.9

9M-FY25

9IM-FY26

9M- FY25

l I l 9M- FY26

9M- FY25

9M- FY26

EBITDA Margins (%)

PAT Margins (%)

8.1%

8.3%

10.4%

9M - FY25

9M - FY26

]

9M - FY25

I

9M - FY26

Investor Presentation 9

Strengthening —

n —

Balance Sheet (Standalone)

v

Debt to Equity (x)

Debt to EBITDA (x)

1.10

7.20

6.02

5.07

FY24

FY25

.50

0.41

Current Ratio (x)

Fy24

FY25

Dec-25

*Aforesaid Debt figure is after accounting for IND AS Requirements

1.89

1.81

FY24

FY25

Dec-25

Environmental, Social, & Governance

Engineering \ Life

Aligned to National & International Frameworks

Water management | Wastewater management | Resource efficiency and waste management |

|

| Corporate Governance and Ethical Business Practices | Innovation and

ESG focus areas identified by Management

Digitization | Compliance and regulatory adherence

Financial implications of the risk or opportunity of the identified material issue:

S O cnvironment |

@ Governance

Attract socially responsible investors Secure steady revenue from long- term contracts Boost project sustainability credentials

* Increase productivity * Reduce absenteeism * Become an employer of choice * Improve decision-making with

empowerment

* Improved brand perception

among clients Less regulatory notices/penalties

*

Save costs by reducing material usage Lower waste disposal fees Enhance reputation through compliance with current and upcoming legislation

* Provide competitive edge * Improved quality of work Attract and retain talent *

Increased productivity * * Reduced operational costs * Expedite project execution * Optimized decision- making

process

* Reduced costs from fewer

accidents and related insurance claims

* Enhanced employee productivity

and retention

Investor Presentation e

About SPML Infra

SPML Infra Ltd. is a leading publicly listed infrastructure development company in India with a rich legacy encompassing over four decades. The company has executed and commissioned nearly 700 infrastructure projects across India, significantly contributing to the nation’s development. SPML Infra Ltd. has enhanced the lives of millions by providing essential services such as drinking water facilities, wastewater treatment, integrated sewerage networks, improved municipal waste management, power transmission and distribution, and electrification of rural homes. Recognized among the World’s Top 50 Private Water Companies and India’s 50 Best Real Estate & Infrastructure Companies, SPML Infra Ltd. operates primarily in the engineering, procurement, and construction (EPC) segment.

The company is primarily focused on the water and wastewater sector, where substantial opportunities are emerging due to significant government funding. With approximately Rs. 10 trillion allocated for water and sanitation infrastructure development projects in the coming years, SPML Infra Ltd., as a leading player in the industry, is strategically positioned to secure numerous contracts from both central and state governments, thereby enhancing its business prospects.

Registered & Corporate office 22, Camac Street,Block - A, 3rd Floor Kolkata —

700016.

Contact: +91 33 4009 1200

Internal Auditor: Ernst & Young (E&Y) LLP 22, Camac Street, 3™ Floor Block C, Kolkata-700016

Credit Rating Agency: ICRA Limited

Gurgaon. Building No. 8, 2nd Floor, Tower A, DLF Cyber City, Phase Il, Gurgaon - 122 002

Statutory Auditor: Maheshwari & Associates 8B, Middleton Street, 6A Geetanjali Kolkata— 700071

ASM & Concurrent Auditor: KPMG Lodha Excelus, Apollo Mill Compound, Mumbai

Solicitor Firm: Argus and Partners 278, 3rd Floor, Binoy Bhavan, Camac St, Kolkata, West Bengal 700016

Investor Presentation e

SPML INFRA LIMITED Kapil Joshi — Investor.relations@spml.co.in

sellna@ GoIndlaAdv 0

Engineering \ Life

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