INVESTOR BRIEFING: SEPC LTD. ACQUISITION & ORDER BOOK UPDATE

Executive Summary SEPC Ltd. shares advanced by 4% on Wednesday following the Board of Directors' approval of a strategic equity restructuring of its wholly owned UAE subsidiary, SEPC FZE, Sharjah. This maneuver facilitates the acquisition of Wintality Petroleum FZE, marking a highly capital-efficient expansion into the international refined petroleum trading market. Strategic Restructuring & Acquisition Details The acquisition of Wintality Petroleum FZE—a company engaged in the import, export, and international trading of refined petroleum—will be executed entirely through a non-cash consideration. The approved restructuring involves subdividing SEPC FZE's existing share capital, currently comprising one share of AED 150,000, into 1,500 shares valued at AED 100 each. Furthermore, 38,500 new shares will be issued via the capitalization of reserves, expanding the total equity pool to 40,000 shares. Upon completion, Wintality will operate as a step-down subsidiary. SEPC's Managing Director, Venkataramani Jaiganesh, emphasized that this transaction allows the company to secure a fully operational petroleum trading platform utilizing existing subsidiary value. Crucially, this ensures zero cash outflow from the parent entity while maintaining a 95.75% ownership stake in the Sharjah arm, broadening SEPC’s footprint beyond traditional project execution. Domestic Order Book Momentum Domestically, SEPC continues to bolster its revenue visibility. Earlier this month, the company secured a major ₹854.57 crore contract (net of input tax credit) from the Steel Authority of India Ltd. (SAIL). The order involves critical work on the crude steel expansion project at the IISCO Steel Plant (ISP) in Burnpur and is slated for execution over a 32-month timeline.