Brainbees Solutions Limited - Environmental & Social Information 2025

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FC/SE/2025-26/40 August 25, 2025

National Stock Exchange of India Limited Exchange Plaza, C – 1, Block G, Bandra-Kurla Complex, Bandra (E), Mumbai-400051 Symbol: FIRSTCRY

BSE Limited

Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Scrip Code: 544226

Sub: Business Responsibility and Sustainability Report for the financial year 2024-25

Dear Sir/Ma’am,

Pursuant to Regulation 34(2)(f) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, we are enclosing herewith Business Responsibility and Sustainability Report ( “BRSR” ), which forms part of Annual Report for the financial year 2024-25.

The aforesaid BRSR is also available on the website of the Company at https://www.firstcry.com/investor-relations/annual-reports-other-documents

We request you to kindly take the same on record.

Thanking you,

Yours sincerely,

For Brainbees Solutions Limited

Neha Virendra Digitally signed by Neha Virendra Surana Surana Date: 2025.08.25 14:49:53 +05'30' Neha Surana Company Secretary & Compliance Officer ICSI Membership No.: A35205

Encl: a/a

Brainbees Solutions Limited CIN: L51100PN2010PLC136340 Corporate/Registered Office :- Rajashree Business Park, Plot No. 114, Survey No. 338, Tadiwala Road, Nr. Sohrab Hall, Pune – 411001 Contact: +91-8482989157 Email Id :[email protected] Website : www.firstcry.com

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BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT

Business Responsibility and Sustainability Reporting (BRSR) is the practice of companies disclosing information about their environmental, social, and governance (ESG) performance. It goes beyond financial reporting to provide stakeholders with a comprehensive view of a company’s non-financial impacts and contributions to sustainable development. BRSR covers topics such as environmental impact, social responsibility, and governance practices, aiming to promote transparency and accountability.

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

Sr. No.	Particulars	FY 2024-25
1	Corporate IdentityNumber(CIN)of the Listed Entity	L51100PN2010PLC136340
2	Name of the Listed Entity	Brainbees Solutions Limited(“Brainbees/ the Company”)
3	Year of incorporation	May17, 2010
4	Registered offce address	Rajashree Business Park, Survey No. 338, Next to Sohrabh Hall, Tadiwala Road, Pune, Maharashtra, India, 411001
5	Corporate address	Rajashree Business Park, Survey No. 338, Next to Sohrabh Hall,Tadiwala Road, Pune, Maharashtra, India, 411001
6	E-mail	[email protected]
7	Telephone	(+91)84829 89157
8	Website	https://www.frstcry.com/
9	Financialyear for which reportingis beingdone	April 01, 2024 - March 31, 2025
10	Name of the Stock Exchange(s) where shares are listed	• National Stock Exchange of India Limited (NSE) • BSE Limited(BSE)
11	Paid-upCapital	Rs. 1,04,26,77,282
12	Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report	Ms. Neha Surana Company Secretary & Compliance Offcer Tel No: +91-8482989157 E-mail:[email protected]
13	Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated basis (i.e. for the entity and all the entities which form a part of its consolidated fnancial statements, taken together)	Standalone Basis
14	Name of assuranceprovider	Vinay& Keshava LLP
15	Type of assurance obtained	Reasonable Assurance on BRSR Core Indicators

II. Products/services

16. Details of business activities (accounting for 90% of the turnover):

Sr. No.	Description of Main Activity	Description of Business Activity	% of Turnover of the entity
1.	Wholesale and Trading	Buying, Selling, Advertising, Promoting Maternity, Babyand Kids Products	94.13%

17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

Sr. No.	Product/Service	NIC Code	% of total Turnover Contributed
1.	Baby and kids products	46413, 46419, 47640, 47711,47713	94.13%
2.	Internet displaycharges	73100	3.16%
3.	Others		2.71%

138 Annual Report 2024-25 Brainbees Solutions Limited

Statutory Reports

Business Responsibility & Sustainability Report (Contd.)

III. Operations

18. Number of locations where plants and/or operations/offices of the entity are situated:

Location	Number of plants	Number of ofces	Total
National	0	288	288
International	0	0	0

The above offices count includes 10 warehouses, 275 stores and 3 offices.

19. Markets served by the entity:

a. Number of locations

Number of locations
Locations	Number
National(No. of States)*	22
International(No. of Countries)	2

*The number provided represents locations where the Company holds GST registrations. However, product distribution and end customers span pan-India.

b. What is the contribution of exports as a percentage of the total turnover of the entity?

3.43%

c. A brief on types of customers

The Company is primarily engaged in the business of wholesale trade & contract manufacturing of maternity, baby, and kids products. In addition to its wholesale operations, the Company provides facilitation services in education, training, and other related areas.

The Company also operates as a single-brand retailer under the brand name Babyhug, with its own network of branded stores. Through this dual focus on wholesale and retail, the Company caters to a broad and diverse customer base.

Our primary customers include:

Retailers involved in the sale, promotion, and distribution of maternity, baby, and kids products,
Expecting mothers and parents with children up to 12 years of age and
Franchise partners and institutions engaged in the education and training sector.

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

Sr. No.	Particulars	Total	Male	Male	Female	Female
		(A)	No.(B)	%(B / A)	No.(C)	%(C / A)
EMPLOYEES
1	Permanent(D)	3,752	2,629	70.07%	1,123	29.93%
2	Other than Permanent(E)*	2,574	2,202	85.55%	372	14.45%
3	Total employees(D + E)	6,326	4,831	76.37%	1,495	23.63%
WORKERS
4	Permanent(F)	0	0	0%	0	0%
5	Other than Permanent(G)	0	0	0%	0	0%
6	Total workers(F + G)	0	0	0%	0	0%

*Other than permanent employees include workforce hired through third-party contracts.

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Business Responsibility & Sustainability Report (Contd.)

b. Differently abled Employees and workers:

Sr. No.	Particulars	Total	Male	Male	Female	Female
		(A)	No. (B)	% (B / A)	No. (C)	% (C / A)
DIFFERENTLY ABLED EMPLOYEES
1	Permanent(D)	0	0	0%	0	0%
2	Other than Permanent(E)	0	0	0%	0	0%
3	Total differently abled employees (D + E)	0	0	0%	0	0%
DIFFERENTLY ABLED WORKERS
4	Permanent(F)	0	0	0%	0	0%
5	Other than Permanent(G)	0	0	0%	0	0%
6	Total differently abled workers (F + G)	0	0	0%	0	0%

21. Participation/Inclusion/Representation of women

Particular	Total (A)	No. andpercentage of Females	No. andpercentage of Females
		No.(B)	%(B / A)
Board of Directors	7	2	28.57%
KeyManagement Personnel(KMP)*	2	1	50.00%

*KMP excludes the Managing Director and Executive Director, as they are covered under the Board of Directors.

22. Turnover rate for permanent employees and workers

Particular	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24	FY 2022-23	FY 2022-23	FY 2022-23
	(Turnover rate in current FY)			(Turnover rate in previous FY)			(Turnover rate in the year prior to theprevious FY)
	Male	Female	Total	Male	Female	Total	Male	Female	Total
Permanent Employees	48.55%	52.99%	49.87%	44.57%	46.57%	45.16%	53.45%	58.15%	54.84%
Permanent Workers	0%	0%	0%	0%	0%	0%	0%	0%	0%

V. Holding, Subsidiary and Associate Companies (including joint ventures)

23. (a) Names of holding / subsidiary / associate companies / joint ventures

Sr. No.	Name of the holding / subsidiary / associate companies / joint ventures (A)	Indicate whether holding/subsidiary/ Associate/ Joint Venture	% of shares held by listed entity	Does the entity indicated at column A, participate in the Business responsibility initiatives of the listed entity? (Yes/No)
1	Digital Age Retail Private Limited	Subsidiary	99.99%	No
2	Firmroots Private Limited	Subsidiary	67.90%	No
3	Globalbees Brands Private Limited	Subsidiary	50.73%	No
4	Intellibees Solutions Private Limited	Subsidiary	99.99%	No
5	Joybees Private Limited	Subsidiary	99.99%	No
6	Solis Hygiene Private Limited	Subsidiary	79.34%	No
7	Swara Baby Products Privsate Limited	Subsidiary	87.29%	No
8	Firstcry Management DWC- LLC	Subsidiary	100%	No
9	Shenzhen Starbees Services Limited	Subsidiary	100%	No

Note: Step-down subsidiaries are not included here in the above list and % of shares held by listed entity is on fully diluted basis.

140 Annual Report 2024-25 Brainbees Solutions Limited

Statutory Reports

Business Responsibility & Sustainability Report (Contd.)

VI. CSR Details

24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No)

Yes

Yes
a. Turnover(in Rs.)	24,708,560,000
b. Net worth(in Rs.)	60,466,170,000

VII. Transparency and Disclosures Compliances

25. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct:

Business Conduct:
Stakeholder group from whom complaint is received	Grievance Redressal Mechanism in Place (Yes/No) *	FY 2024-25			FY 2023-24
		Current Financial Year			Previous Financial Year
		Number of complaints fled during the year	Number of complaints pending resolution at close of the year	Remarks	Number of complaints fled during the year	Number of complaints pending resolution at close of the year	Remarks
Communities	Yes	0	0	NA	0	0	NA
Investors (other than shareholders)	Yes	0	0	Please refer note below	0	0	NA
Shareholders	Yes	0	0		0	0	NA
Employees and workers	Yes	72	0	-	50	0	-
Customers	Yes	7,674	0	-	4,828	0	-
Value Chain Partners	Yes	0	0	The Company currently uses informal and formal channels to address grievances and is in the process of establishing a proper complaint grievance redressal mechanism	0	0	Although a formal system for capturing grievance data is not yet in place, the Company currently relies on both formal and informal channels to receive grievances.

Note: The Company has received 255 complaints during the year which were related to Initial Public Offer, such as short allotment of shares, non-allotment of shares, non-receipt of refund, amount debited from account inspite of non- allotment, etc. All the complaints were resolved during the year.

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*Grievance Redressal Mechanism in Place (Yes/No) (If yes, then provide web-link for grievance redress policy)

Stakeholder group from whom complaint is received	Web Link for Grievance Policy
Communities	Yes, the Company has different mechanisms in place for grievance redressal, established policy is available for employees on their intranet and concerns can be raised [email protected]. While for others, they can raise concerns through the ‘Contact us’ page available on the website:www. frstcry.comand Customers can reach us [email protected]. The local communities communicate their grievances to the implementing agencies/NGOs that the Company has partnered with. The grievances are channelled to the Company’s SPOC, who shares a remedial measure through the implementing agencies/NGOs to resolve the matter. The Whistle Blower Policy is hosted on the website athttps://cdn.fcglcdn. com/brainbees/frstcry-ir/Whistle_Blower_Policy.pdf. Stakeholders may anonymously report concerns related to wrongdoing, fraud, or unethical practices [email protected] shareholders/Investors can communicate theirgrievances [email protected].
Investors(other than shareholders)
Shareholders
Employees and workers
Customers
Value Chain Partners

26. Overview of the entity’s material responsible business conduct issues

Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or mitigate the risk along-with its financial implications, as per the following format:

Sr. No.	Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
1	Energy and Emission Management	Risk	Carbon emissions across Brainbees e-commerce and supply chain operations stem primarily from its reliance on electricity as a key energy source, fugitive emissions from air conditioning systems and fre extinguishers, and the use of diesel generators (DGs) as an alternative energy source. This creates risks related to high costs, increased emissions, and potential misalignment with evolving customer expectations for sustainable brands.	Conduct internal energy audits to identify ineffciencies. Upgrade to energy-effcient systems such as LED lighting and HVAC. Implement automation and sensor-based lighting to optimise energy use. Retroft buildings with insulation and high-effciency windows to minimise heating and cooling loads. Transition to renewable energy sources, including installation of solar panels at selected warehouses. Work with third-party logistics (3PL) partners who have sustainability goals aligned with Brainbees to reduce emissions across the supplychain.	Negative

142 Annual Report 2024-25 Brainbees Solutions Limited

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Business Responsibility & Sustainability Report (Contd.)

Sr. No.	Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
2	Waste Management and Circularity	Opportunity	Adopting circular economy principles in product design, packaging, and end-of-life management enables Brainbees to minimise waste, extend product value, and reduce resource dependency. Initiatives such as recyclable packaging, take- back programmes, and durable home brands products can lower environmental impact, drive operational effciency, and appeal to sustainability-conscious consumers seeking responsible parenting choices. Process optimisation to reduce packaging material usage and waste generation. Promote paperless operations and implement digital workflows. Ensure proper waste disposal through authorised partners wherever feasible.	-	Positive
3	Climate Change	Risk	Brainbees has potential risks related to climate change, including both physical and regulatory impacts. Extreme weather events, such as floods, storms, and heatwaves, pose physical risks to its warehouses and stores across the country, potentially disrupting operations, damaging infrastructure, and increasing costs. Additionally, climate change-related regulatory pressures could lead to stricter environmental laws, further impacting operational effciency and increasingcompliance costs.	Enhance energy effciency in warehouses through the installation of sensor- based lighting. Deploy solar energy panels at a selected facility to reduce reliance on non-renewable sources. Design business continuity plans and climate-resilient infrastructure at warehousing and fulflment centers to ensure operational stability.	Negative
4	Human capital development	Risk	The need for regular hiring across Brainbees stores nationwide, coupled with the continuous requirement for training and upskilling, presents a challenge in managing human capital. Risk of ineffcient recruitment processes and limited employee development has a potential impact on service quality, decreased customer satisfaction and operational inconsistency and long-term business growth.	Comply with labour laws to ensure statutory minimum wages. Offer competitive salaries and ESOPs to retain key talent. Provide health insurance coverage to mitigate medical risks and improve employee wellbeing. Implement structured onboarding, learning and development (L&D) frameworks to ensure consistent training across geographies	Negative

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Sr. No.	Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
5	Product Safety & Quality	Risk	Ensuring strong occupational health and safety standards protects employee wellbeing, reduces workplace incidents, and supports uninterrupted operations. Inadequate safety measures can lead to injuries, legal liabilities, and lower workforce morale, ultimately affecting productivity, compliance, and brand integrity.	Enforce EHS norms for suppliers and vendors to ensure legal compliance. Implement strict policies against child labour. Establish grievance redressal mechanisms, including whistleblower policies. Ensure periodic assessment of manufacturing partners.	Negative
6	Occupational health & Safety	Risk	Ensuring strong occupational health and safety standards protects employee wellbeing, reduces workplace incidents, and supports uninterrupted operations. Inadequate safety measures can lead to injuries, legal liabilities, and lower workforce morale, ultimately affecting productivity, compliance, and brand integrity.	Enforce EHS norms for suppliers and vendors. Maintain strict child labour policies and operate grievance mechanisms such as whistleblower channels. OHS assessment at regular intervals. Incorporate safety indicators into vendor selection and evaluation	Negative
7	Promoting Diversifying of consumers and workforce	Opportunity	Brainbees commitment to promoting diversity is reflected in its inclusive approach to products and marketing, focusing on celebrating unity in diversity. Through storytelling, clothing lines, and educational resources, a diverse talent pool and wide consumer targeting can lead to new growth opportunities, increase adaptability, and a connect with emerging demographics promoting long- term resilience and inclusivity- driven brand equity.	-	Positive
8	Human Rights and Labour Management	Risk	Human rights and labour management risks across Brainbees value chain, particularly due to its white labeling practices, pose challenges. Reliance on third-party manufacturers can result in potential risks such as exploitation of workers, poor labour conditions, and violations of human rights, which could result in reputational damage, legal consequences, and a loss of consumer trust in the brand’s ethical standards.	Apply EHS standards to ensure supplier and vendor compliance. Enforce strong policies against child labour. Maintain grievance redressal mechanisms such as whistleblower channels to report violations. Incorporate human rights clauses through various elements by integrating statutory and safety compliance requirements in business agreements and contracts with suppliers.	Negative

144 Annual Report 2024-25 Brainbees Solutions Limited

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Business Responsibility & Sustainability Report (Contd.)

Sr. No.	Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
9	Responsible Value Chain	Opportunity	Brainbees ensures high product quality, competitive pricing, and effcient distribution through in-house warehousing and omnichannel strategies, fostering customer trust and operational effciency. By maintaining ethical sourcing and transparent relationships with suppliers, dealers, and franchisees, the Company strengthens its value chain. Moreover this approach can mitigates risks and can help position Brainbees for sustainable growth and increased consumer demand for responsible products. PLM tools are used to ensure quality and timely supplies from Vendors	-	Positive
10	Sustainable Products	Opportunity	Transitioning to more responsible and sustainable materials in Brainbees & Home Brands products such as Tree-Free & Eco-friendly diapers, can result in improved product safety, reduced environmental impact, and aligns with rising consumer expectations for responsible parenting choices. By incorporating measures like organic textiles, biodegradable components, and certifed safe materials, Brainbees has a potential to strengthen supply chain resilience, mitigates long-term regulatory risks, and reinforces its position as a trusted, child-frst brand.	-	Positive
11	Privacy and data security	Risk	Brainbees collects customer data across both online and offline channels, making robust privacy and data security practices essential to maintaining consumer trust. Weak data governance or cyber vulnerabilities could expose the Company to cyber incidents, leading to regulatory penalties, reputational damage, and customer attrition. Such breaches would undermine Brainbees’ digital platform credibility and threaten long-term business stability.	Encrypt all customer data immediately. Maintain a complete record of data flows and implement role- based access controls. Regularly test frewalls and intrusion systems. Firewalls and intrusion systems are adequately installed and regularly tested. Necessary trainings to staff are provided on data protection.	Negative

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Sr. No.	Material issue identifed	Indicate whether risk or opportunity (R/O)	Rationale for identifying the risk / opportunity	In case of risk, approach to adapt or mitigate	Financial implications of the risk or opportunity (Indicate positive or negative implications)
12	Corporate governance	Opportunity	Good corporate governance helps Brainbees make clear decisions, follow rules, and build trust with stakeholders. Poor governance can cause mistakes, hurt the Company’s reputation, and make it harder to grow or raise funds in the future.	-	Positive
13	Compliance to Laws	Risk	Brainbees operates across various regions in India, making it subject to a wide array of local, state, and national laws. The complexity of complying with diverse and evolving regulations poses a risk, as failure to adhere to these legal requirements could lead to penalties, legal disputes, and reputational damage.	Regularly monitor compliance with applicable laws. Deploy a compliance management tool and periodical certifcations from relevant departments to track and ensure adherence to evolving legal requirements. Ensure regional teams are empowered and resourced to keep up with state-level regulatorychanges	Negative
14	Business Ethics	Risk	Brainbees vast geographic presence can have potential risks to business ethics, including potential violations of anti- bribery and anti-corruption, anti- competition practices, and money laundering regulations. Unethical conduct or lapses in compliance could lead to legal penalties, reputational damage, and loss of stakeholder trust.	Implement a comprehensive Business Conduct and Ethics Policy covering anti-bribery, anti-corruption, money laundering, and conflict of interest. Ensure periodic employee training on ethics and compliance. Leadership monitors implementation and reviews reported cases for timelyresolution.	Negative

SECTION B: MANAGEMENT AND PROCESS DISCLOSURES

This section is aimed at helping businesses demonstrate the structures, policies and processes

Sr. No	Disclosure Questions	P1	P2	P3	P4	P5	P6	P7	P8	P9
Policy and managementprocesses
1. a	Whether your entity’s policy/policies cover each principle and its core elements of the NGRBCs.(Yes/No/NA)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
b	Has the policy been approved by the Board? (Yes/No/NA)	Yes. Policies that require Board-level oversight are reviewed and approved by the Board of Directors, while all other policies are reviewed and approved by the designated functional heads or responsible authorities
c	Web Link of the Policies, if available	Internal company policies are accessible on the Company’s intranet portal. Statutory policies mandated under applicable laws are available on the Company’s offcial website: https://www.frstcry.com/investor-relations/policies-compliances

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Sr. No	Disclosure Questions	P1	P2	P3	P4	P5	P6	P7	P8	P9
2	Whether the entity has translated the policy intoprocedures.(Yes / No/ NA)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3	Do the enlisted policies extend to your value chainpartners?(Yes/No/NA)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
4	Name of the national and international codes/ certifcations/labels/ standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustee) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your entity and mapped to each principle.	ISO 37001:2016, ISO/IEC 27001:2013	ISO 9001:2015, ECOCERT, OEKOTEX, FSSAI, BIS, EN Standard	ISO 45001:2018, SEDEX	BIS	SEDEX, SA8000	ISO 14001:2015, ISCC, CDP			Made Safe, Allergy Certifed, Cruelty Free, Vegan, EN 71, ASTM
5	Specifc commitments, goals and targets set bythe entitywith defned timelines, if any.	The Company is in the process of defning the priority areas and set uptargets.
6	Performance of the entity against the specifc commitments, goals and targets along-with reasons in case the same are not met.	Not Applicable

Note : As Brainbees Solutions Limited operates as a brand and product aggregator, all physical product development, manufacturing, and testing activities are carried out by vetted third-party partners. Compliance with these certifications is a key criterion in our supplier engagement and monitoring framework.

Note : As Brainbees Solutions Limited operates as a brand and product aggregator, all physical product development, manufacturing, and testing activities are carried out by vetted third-party partners. Compliance with these certifcations is a key criterion in our supplier engagement and monitoring framework.	Note : As Brainbees Solutions Limited operates as a brand and product aggregator, all physical product development, manufacturing, and testing activities are carried out by vetted third-party partners. Compliance with these certifcations is a key criterion in our supplier engagement and monitoring framework.
Governance, leadership and oversight
7	Statement by director responsible for the business responsibility report, highlighting ESG related challenges, targets and achievements(listed entity has fexibility regarding theplacement of this disclosure)
	The Report aims to inform you of our sustainability performance. Our purpose is to make sustainable living commonplace. We are committed to sustainable growth by delivering products that meet the evolving needs of our consumers while minimising their impact on the environment. We frmly believe that sustainability and proftability go hand-in-hand. We believe that corporates need to play an important role and partner in the nation’s growth by integrating environmental and societal actions into the very fabric of their business. We must protect the planet, the people – in our value chain and the communities in which we operate. Good governance is at the core of all our operations. It involves prioritising the interests of our stakeholders, such as shareholders, customers, suppliers, the Government, and the communities. Our value system is built on the principles of accountability, transparency, integrity, and transparent communication with our stakeholders. We frmly believe in upholding the highest ethical standards while functioning and continue to remain uncompromising and vigilant about all the compliances. Sustainability is a critical piece in the business puzzle, globally. In fact, sustainability acts a tool to remain relevant. Going forward, the Company will be working to fne-tune and adjust the ESG strategy to the changing trends and demands while setting commanding targets for itself. The Company is committed to provide sustainable, durable and reliable products and services to its customers. In the long run we aspire to maintain the trust we share with our customers, and other stakeholders. We are committed to ongoing improvement in all areas of our ESG performance. We will continue to refne our data collection processes, explore new avenues for environmental responsibility, and strengthen our social responsibility initiatives. We have also adopted a BRSR policy and established a strong governance system to guide our efforts. Our journey is a testament to the collective effort of our team, partners, and stakeholders. We remain committed to driving positive change, fostering sustainability, and making a tangible impact on the communities we serve. We realise that sustainability is a continuous journey, and we all are responsible for ensuring that our growth is sustainable and inclusive at all times.

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8	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).	Details of the highest authority responsible for implementation and oversight of the Business Responsibility policy (ies).
	Mr. Supam Satyanarayan Maheshwari Managing Director & CEO DIN: 01730685
9	Does the entity have a specifed Committee of the Board/ Director responsible for decision making on sustainability related issues?(Yes / No/ NA).								Yes
	Mr. Supam Satyanarayan Maheshwari Managing Director & CEO DIN: 01730685

10	Details of Review of NGRBCs by the Company
	Subject for Review	Indicate whether review was undertaken by Director/ Committee of the Board/Any other Committee
		P1	P2	P3	P4	P5	P6	P7		P8	P9
a.	Performance against above policies and follow up action*	The Committees of the Board and the Board of Directors periodically review the adequacy and effectiveness of statutory policies. In addition, other policies are reviewed and monitored by the management and internal committees to ensure their relevance and operational effectiveness
b.	Compliance with statutory requirements of relevance to the principles and rectifcation of any non- compliances
	Subject for Review	Frequency (Annually / Halfyearly /Quarterly/ Any other-please specify)
		P1	P2	P3	P4	P5	P6	P7		P8	P9
a.	Performance against above policies and follow up action	Specifc matters brought to the management or the Committee are reviewed on a need basis. The frequency of such reviews may vary, occurring quarterly, half-yearly, or annually, depending on the nature and signifcance of the issues under consideration
b.	Compliance with statutory requirements of relevance to the principles and rectifcation of any non- compliances
11	Has the entity carried out independent assessment/ evaluation of the working of its policies by an external agency? (Yes/No).	No
	Ifyes,provide name of the agency.

*The Company’s Board of Directors, alongside its Board-level Committees, including the Nomination and Remuneration Committee, Stakeholders’ Relationship Committee, Audit Committee, Risk Management Committee, and Corporate Social Responsibility Committee actively oversee governance matters. The Company’s business responsibility performance is regularly monitored by the respective departmental heads and reported to the Board of Directors.

12	If answer to question (1) above is “No” i.e. not all Principles are covered by a policy, reasons to be stated:	P1	P2	P3	P4	P5	P6	P7	P8	P9
	The entity does not consider the Principles material to its business(Yes/No)	Not Applicable
	The entity is not at a stage where it is in a position to formulate and implement the policies on specifed principles(Yes/No)
	The entity does not have the fnancial or/human and technical resources available for the task(Yes/No)
	It is planned to be done in the next fnancial year (Yes/No)
	Anyother reason(please specify)

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SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

This principle focuses on the importance of ethical conduct and transparency in business operations. Companies should follow ethical business practices and adhere to high standards of integrity. They should also be transparent about their activities, operations, and financial reporting, as well as be accountable for their actions

Essential Indicators

1. Percentage coverage by training and awareness programmes on any of the principles during the financial year:

Segment	Total number of training and awareness programmes held	Topics/principles covered under the training and its impact	%age of persons in respective category covered by the awareness programmes
Board of Directors	4	1. Regular compliance updates	100%
Key Managerial Personnel	5	1. Implementation of amendments to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 2. Training for unpublished price sensitive information & Insider Trading Regulations 3. Prevention of Sexual Harassment at workplace 4. BRSR 5. Other Legal/Regulatoryupdates	100%
Employees other than BOD and KMPs*	259	1. Technical and Digital Profciency 2. Compliance and Ethical Standards 3. Prevention of Sexual Harassment at workplace 4. Health, Safety, and Well-being 5. Soft Skills and LeadershipDevelopment	100%
Workers	0	-	0%

*All Employees are covered under at least one of the topics and employees include both permanent and other than permanent employees.

2. Details of fines / penalties /punishment/ award/ compounding fees/ settlement amount paid in proceedings (by the entity or by directors / KMPs) with regulators/ law enforcement agencies/ judicial institutions, in the financial year, in the following format

Monetary	Monetary	Monetary	Monetary	Monetary	Monetary
Particular	NGRBC Principle	Name of the regulatory/ enforcement agencies/ judicial institutions	Amount (In Rs.) (For Monetary Cases only)	Brief of the Case	Has an appeal been preferred? (Yes/No)
Penalty/ Fine	Principle 9	District Consumer Disputes Redressal Commission, Gurgaon	26,000	The Authority ordered to pay Rs. 26000 towards refund, legal costs and compensation to the Consumer towards alleged unfair trade practices and defciency in service under Consumer Protection Act,2019.	No
Compounding fee	Principle 9	Metropolitan Magistrate, Karkardooma Courts, Delhi	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of section 18(1) of Legal Metrology Act and Rules made thereunder	No

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Monetary	Monetary	Monetary	Monetary	Monetary	Monetary
Particular	NGRBC Principle	Name of the regulatory/ enforcement agencies/ judicial institutions	Amount (In Rs.) (For Monetary Cases only)	Brief of the Case	Has an appeal been preferred? (Yes/No)
Compounding fee	Principle 9	Assistant Controller Legal Metrology, Moradabad Division, Moradabad	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of section 18(1) of Legal Metrology Act and Rules made thereunder	No
Compounding fee	Principle 9	Senior Inspector, Legal Metrology, Khatauli, Uttar Pradesh	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Rule 6 of Legal Metrology (Packaged Commodities)Rules,2011	No
Compounding fee	Principle 9	Senior Inspector, Legal Metrology Department, Mau, Uttar Pradesh	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Rule 6 of Legal Metrology (Packaged Commodities)Rules,2011	No
Compounding fee	Principle 9	Senior Inspector, Legal Metrology Department, Ghaziabad.	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Section 18 (1), 36 (1) of Legal Metrology Act, 2009 read with Rule 6 (11) of Legal Metrology (Packaged Commodities)Rules,2011	No
Compounding fee	Principle 9	Senior Inspector, Legal Metrology Department, Varanasi.	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Section 18 (1), 36 (1) of Legal Metrology Act, 2009 read with Rule 6 of Legal Metrology (Packaged Commodities)Rules,2011	No
Compounding fee	Principle 9	Senior Inspector, Legal Metrology Department, Ballia.	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Section 18 (1) of Legal Metrology Act, 2009 read with Rule 6 of Legal Metrology (Packaged Commodities)Rules,2011	No
Compounding fee	Principle 9	Inspector, Legal Metrology Department, Offce of the Deputy Controller Legal Metrology Flying Squad Pathanamthitta, Kerala.	60,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of provisions of Section 18 (1), of Legal Metrology Act, 2009 read with Rule 4 (1), 6(1)(d) and 18(1) of Legal Metrology (Packaged Commodities) Rules, 2011	No
Compounding fee	Principle 9	Inspector, Legal Metrology, Head Quarter, Mohali	50,000	Notice for compounding the violation of Legal Metrology Act, 2009, for Violation of Rule (8)(a)(b) & 6(11) of The Legal Metrology (Package Commodities) Rule 2011 r/w section 18/36(1 ) of The Legal MetrologyAct,2009	No

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Monetary	Monetary	Monetary	Monetary	Monetary	Monetary
Particular	NGRBC Principle	Name of the regulatory/ enforcement agencies/ judicial institutions	Amount (In Rs.) (For Monetary Cases only)	Brief of the Case	Has an appeal been preferred? (Yes/No)
Show cause Notice	Principle 1	Income Tax Department, Offce of the Assistant Commissioner of Income Tax, Pune	-	The Department had issued show cause notices under clause (b) of section 148A of the Income tax Act, 1961 for the A.Y. 2018- 19, A.Y. 2019-20, A.Y. 2020- 21 and A.Y. 2021- 22. Notices dated 23.08.2024 require that ESOP expenses of Rs. 2,76,71,599 /- for A.Y. 2018- 19, Rs. 8,98,57,000/- for A.Y. 2019-20, Rs. 23,13,38,156/- for A.Y. 2020-21 and Rs. 44,38,60,546/- for A.Y. 2021-22 are liable to be disallowed and added back to the total income. Therefore, the Company was requested to show cause as to why a notice under section 148 of the Income tax Act, 1961 should not be issued to tax the income escaped from taxation for aforementioned amounts.	Yes
Show cause Notice	Principle 1	Income Tax Department, Offce of the Assistant Commissioner of Income Tax, Pune	-	In continuation to show cause notices under clause (b) of section 148A of the Income tax Act, 1961 for the A.Y. 2018- 19, A.Y. 2019-20, A.Y. 2020-21 and A.Y. 2021- 22 dated August 23, 2024 The Authority has issued notices under section 148 of the Act from the Department for the abovementioned Assessment Years to make reassessment/re-computation under Section 147 of the Act.	Yes
Notice	Principle 1	The Department of Commercial Taxes, Karnataka	-	The Department of Commercial Taxes, Karnataka had issued a notice to the Company for FY 2020-21 on account of allegations of excess ITC claimed and allegations of short taxes paid along with interest liability. In response to excess ITC claimed, the Company has reversed IGST of Rs. 29,74,621/- out of input credit ledger and paid IGST of Rs. 56,303/- along with interest of Rs. 44,287/- for short payment of reverse charge mechanism. Except for the above liability, other discrepancies with respect to short taxes paid and interest liability have been resolved and the proceeding initiated under section 73 of CGST/SGST Act 2017 has been dropped basis the explanation and documents furnished by the Company.	No

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Monetary	Monetary	Monetary	Monetary	Monetary	Monetary
Particular	NGRBC Principle	Name of the regulatory/ enforcement agencies/ judicial institutions	Amount (In Rs.) (For Monetary Cases only)	Brief of the Case	Has an appeal been preferred? (Yes/No)
Notice	Principle 1	The Department of Commercial Taxes, Karnataka	-	The Department of Commercial Taxes, Karnataka had issued a notice to the Company for FY 2021-22 on account of allegations of excess ITC claimed and allegations of short taxes paid along with interest liability. The explanations and submissions provided by the Company in response were accepted and found in order by the GST authorities. As a result, the discrepancies have been resolved and proceeding initiated under section 73 of CGST/SGST Act 2017 has been dropped.	No
Inspection	Principle 1	Assistant Commissioner of State Tax, (MUM- INV-D-0311), Investigation-C, Mumbai	-	Inspection under sub-section (1) / search under sub-section (2) of Section 67 of MGST, Act 2017 towards alleged contravention of the GST Act on account of mismatch between the amounts mentioned in the GST returns, during Financial Years 2018-19, 2019-20, 2020- 21 and 2022-23. The Company had made a payment of Rs. 1.74 Cr. (including interest) on account of such mismatch highlighted by the GST offcials. The offcials had also raised some queries with respect to the GST implications on the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard.	No
Settlement	Nil	Nil	-	-	-

the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard. Settlement Nil Nil - - -	the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard. Settlement Nil Nil - - -	the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard. Settlement Nil Nil - - -	the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard. Settlement Nil Nil - - -	the amount paid towards IPO expenses (in respect of expenses incurred towards fresh issuance of shares during the IPO). The Company had provided suitable explanations in this regard. Settlement Nil Nil - - -
Non-Monetary
Particular	NGRBC Principle	Name of the regulatory/ enforcement agencies/ judicial institutions	Brief of the Case	Has an appeal been preferred? (Yes/No)
Imprisonment	Nil
Punishment	Nil

3. Of the instances disclosed in Question 2 above, details of the Appeal/ Revision preferred in cases where monetary or non-monetary action has been appealed.

non-monetary action has been appealed.
Case Details	Name of the regulatory/ enforcement agencies/judicial institutions
The Company has fled a writ petition before the Bombay High Court challenging the validity of the reopening of assessment proceedings initiated under Section 148A of the Income Tax Act, 1961 for Assessment Years 2018–19, 2019–20, 2020–21, and 2021–22.	Bombay High Court
In continuation of the above matter, reassessment/re-computation notices were issued under Section 148 of the Income Tax Act. The same has also been challenged by the Company in the aforementioned writ petition before the BombayHigh Court.	Bombay High Court

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4. Does the entity have anti-corruption or anti-bribery policy? (Yes/ No)

Yes

If Yes, provide details in brief:

The Company’s Anti-Corruption and Anti-Bribery Policy forms part of the governing policies on ethical conduct and is available on the internal portal accessible to all employees.

If Yes, Provide a web link to the policy:

Not available on website, it’s an internal policy

5. Number of Directors/ KMPs/ employees/ workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery/ corruption:

agency for the charges of bribery/ corruption:
Particular	FY 2024-25	FY 2023-24
Directors	0	0
KMPs	0	0
Employees	0	0
Workers	0	0

6. Details of complaints with regard to conflict of interest:

Case Details	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24
	Number	Remark	Number	Remark
Number of complaints received in relation to issues of Conflict of Interest of the Directors	0	-	0	-
Number of complaints received in relation to issues of Conflict of Interest of the KMPs	0	-	0	-

7. Provide details of any corrective action taken or underway on issues related to fines / penalties / action taken by regulators/ law enforcement agencies/ judicial institutions, on cases of corruption and conflicts of interest.

Not Applicable

8. Number of days of accounts payables in the following format:

Number of days of accounts payables in the following format:
Particular	FY 2024-25	FY 2023-24
Number of days of accounts payables	61	64

Note:

For the purpose of this calculation:

− Accounts Payable includes trade payables (Note no. 23) from Audited Standalone Financial Statement (FS) for the year ended 31 March 2025

− Cost of Goods/Services procured includes other expenses (Note no. 33 from FS), Purchases of stock-in-trade (Note no. 27 from FS), and gross capex, intangible assets additions and Net CWIP movement (Note no. 4(a) and 7 from FS).

− The methodology for calculating accounts payable has been revised in FY 2024-25 due to updated guidelines for calculating “Purchases” as per the Industry Standards.

Link to the Industry Standards: https://nsearchives.nseindia.com/web/sites/default/fles/inline-fles/Industry%20 Standards%20Note%20on%20BRSR%20with%20Annexure.pdf

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9. Open-ness of business

Provide details of concentration of purchases and sales with trading houses, dealers, and related parties along-with loans and advances & investments, with related parties, in the following format:

Parameter	Metrics	FY 2024-25	FY 2023-24
Concentration of Purchases	a. Purchases from trading houses as % of total purchases	0%	0%
	b. Number of trading houses where purchases are made from	0	0
	c. Purchases from top 10 trading houses as % of totalpurchases from tradinghouses	0%	0%
Concentration of Sales	a. Sales to dealers / distributors as % of total sales	0%	0%
	b. Number of dealers / distributors to whom sales are made	0	0
	c. Sales to top 10 dealers / distributors as % of total sales to dealers / distributors	0%	0%
Share of RPTs in	a. Purchases (Purchases with related parties / Total Purchases)	21.56%	25%
	b. Sales(Sales to relatedparties / Total Sales)	63.88%	60%
	c. Loans & advances (Loans & advances given to relatedparties / Total loans & advances)	100%	93%
	d. Investments	100%	100%

*Note

We do not have any purchases with Trading Houses as per the definition of Trading Houses given in the Industry Standards Forum guidelines on BRSR Core.

As per the defined criteria and definition of a dealers/distributor, the Company, on a standalone basis, does not have any sales to dealers/distributors

PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe.

This principle highlights the importance of sustainable and safe production practices. Companies should strive to minimise the environmental impact of their activities and ensure that their products and services are safe for consumers and the environment.

Essential Indicator

1. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D and capex investments made by the entity, respectively.

Sr. No.	Particular	FY 2024-25	FY 2023-24	Details of improvements in environmental and social impacts
1	R&D	NA	NA	NA
2	Capex	NA	NA	NA

2 a. Does the entity have procedures in place for sustainable sourcing? (Yes/No)

b. If yes, what percentage of inputs were sourced sustainably?
Not Applicable

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3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for

(a)	Plastics (including packaging)	As Company does not operate any manufacturing facilities, the Company’s product related waste generation is limited to expired and damaged products. The Company employs authorised vendors to ensure the safe disposal of such waste.
(b)	E-waste	E-waste generated as a result of our operations is either reused internally or sold to third-partyvendors that manage the waste suitably.
(c)	Hazardous waste	Residual waste is collected byauthorised vendors forproper disposal.
(d)	other waste	Other waste, including scrap cardboard, paper-based waste or scraps are disposed- off to scrapdealers for recyclingand disposal.

4. a Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No)

Yes

b If yes, whether the waste collection plan is in line with the Extended Producer Responsibility (EPR) plan submitted to Pollution Control Boards?

Yes, the Company is registered as the Brand owner on EPR portal of Central Pollution Control Board (CPCB) and complied with EPR registration on plastics used in packaging. The Company employs CPCB-registered recyclers to ensure the safe disposal of plastic waste generated from packaging.

c If not, provide steps taken to address the same

Not Applicable

Leadership Indicators

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

Sr. No.	Particular	FY 2024-2025	FY 2024-2025	FY 2024-2025	FY 2023-2024	FY 2023-2024	FY 2023-2024
		Re-Used (In MT)	Recycled (In MT)	Safely Disposed (In MT)	Re-Used (In MT)	Recycled (In MT)	Safely Disposed (In MT)
1	Plastics(including packaging)	-	76.00	-	-	24.80	-
2	E waste	-	-	-	-	-	-
3	Hazardous waste	-	-	-	-	-	-
4	Other waste	-	-	-	-	-	-

PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains.

This principle emphasises the importance of employee well-being. Companies should provide safe and healthy working conditions, fair wages, and opportunities for career development to all employees in their value chains, including suppliers, contractors, and temporary workers.

Essential Indicators

1 a. Details of measures for the well-being of employees:

Category		% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by
	Total (A)	Health insurance		Accident insurance		Maternity benefts		Paternity Benefts		Day Care facilities
		Number (B)	% (B/A)	Number (C)	% (C/A)	Number (D)	% (D/A)	Number (E)	% (E/A)	Number (F)	% (F/A)
Permanent employees
Male	2,629	2,629	100%	2,629	100%	NA	NA	0	0%	0	0%
Female	1,123	1,123	100%	1,123	100%	1,123	100%	NA	NA	0	0%
Total	3,752	3,752	100%	3,752	100%	1,123	100%	0	0%	0	0%

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Category		% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by	% of employees covered by
	Total (A)	Health insurance		Accident insurance		Maternity benefts		Paternity Benefts		Day Care facilities
		Number (B)	% (B/A)	Number (C)	% (C/A)	Number (D)	% (D/A)	Number (E)	% (E/A)	Number (F)	% (F/A)
Other thanpermanent employees
Male	0	0	0%	0	0%	NA	NA	0	0%	0	0%
Female	0	0	0%	0	0%	0	0%	NA	NA	0	0%
Total	0	0	0%	0	0%	0	0%	0	0%	0	0%

1. b. Details of measures for the well-being of workers:

Category		% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by	% of workers covered by
	Total (A)	Health insurance		Accident insurance		Maternity benefts		Paternity Benefts		Day Care facilities
		Number (B)	% (B/A)	Number (C)	% (C/A)	Number (D)	% (D/A)	Number (E)	% (E/A)	Number (F)	% (F/A)
Permanent workers
Male	0	0	0%	0	0%	0	0%	0	0%	0	0%
Female	0	0	0%	0	0%	0	0%	0	0%	0	0%
Total	0	0	0%	0	0%	0	0%	0	0%	0	0%
Other than permanent workers
Male	0	0	0%	0	0%	0	0%	0	0%	0	0%
Female	0	0	0%	0	0%	0	0%	0	0%	0	0%
Total	0	0	0%	0	0%	0	0%	0	0%	0	0%

1. c. Spending on measures towards well-being of employees and workers (including permanent and other than permanent) in the following format

permanent) in the following format	permanent) in the following format	permanent) in the following format	permanent) in the following format	permanent) in the following format	permanent) in the following format
FY 2024-25 FY 2023-24 Cost incurred on well- being measures as a % of total revenue of the Company 0.06% 0.08% Details of retirement benefts, for Current FY and Previous Financial Year.						FY 2024-25		FY 2023-24
	Cost incurred on well- being measures as a % of total revenue of the Company					0.06%		0.08%
Benefts		FY 2024-25			FY 2023-24
		No. of employees covered as a % of total employees	No. of workers covered as a % of total workers	Deducted and deposited with the authority (Y/N/N.A.)	No. of employees covered as a % of total employees		No. of workers covered as a % of total workers		Deducted and deposited with the authority (Y/N/N.A.)
PF		100.00%	0.00%	Yes	100%		0.00%		Yes
Gratuity		100.00%	0.00%	Yes	100%		0.00%		Yes
ESI		31.74%	0.00%	Yes	32.49%		0.00%		Yes

2. Details of retirement benefits, for Current FY and Previous Financial Year.

3. Accessibility of workplaces

Are the premises / offices of the entity accessible to differently abled employees and workers, as per the requirements of the Rights of Persons with Disabilities Act, 2016?

Not Applicable

If not, whether any steps are being taken by the entity in this regard.

Currently, the premises are not accessible to differently abled employees and workers. However, Brainbees is exploring ways to improve accessibility. At present, Brainbees does not have any differently-abled employees.

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4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016?

Yes

If so, provide a web-link to the policy.

The policy is available on the Company’s intranet portal accessible to all employees.

5. Return to work and Retention rates of permanent employees and workers that took parental leave.

Gender	Permanent Employees	Permanent Employees	Permanent Workers	Permanent Workers
	Return to work rate	Retention Rate	Return to work rate	Retention Rate
Male	NA	NA	NA	NA
Female	87%	65%	NA	NA
Total	87%	65%	NA	NA

6. Is there a mechanism available to receive and redress grievances for the following categories of employees and worker? If yes, give details of the mechanism in brief.

Category	Yes/No	If Yes, thengive details of the mechanism in brief
Permanent Workers	No	NA
Other than Permanent Workers	No	NA
Permanent Employees	Yes	Established policy is available for employees on their intranet and concerns can be raised [email protected]. The Whistle Blower Policy is hosted on the website athttps://cdn.fcglcdn. com/brainbees/frstcry-ir/Whistle_Blower_Policy.pdf. All employees can reach out [email protected] anonymously raise actual or suspected concerns regarding their grievances, incidents of wrongdoing, fraud or any unethical practices. The Company has also adopted Prevention of Sexual Harassment Policy. All the complaints under this policy should be reported at:complaints@ frstcry.com
Other than Permanent Employees	Yes	Concerns can be raised [email protected]. The Whistle Blower Policy is hosted on the website athttps://cdn.fcglcdn. com/brainbees/frstcry-ir/Whistle_Blower_Policy.pdf. All employees can reach out [email protected] anonymously raise actual or suspected concerns regarding their grievances, incidents of wrongdoing, fraud or any unethical practices that violates Company’s code of conduct.

7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:

Category	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24
	Total employees / workers in respective category (A)	No. of employees / workers in respective category, who are part of association(s) or Union(B)	% (B/A)	Total employees / workers in respective category (C)	No. of employees / workers in respective category, who are part of association(s) or Union(D)	% (D/C)
Total Permanent employees	3,752	0	0%	3,499	0	0%
Male	2,629	0	0%	2,465	0	0%
Female	1,123	0	0%	1,034	0	0%

Total Permanent Workers	0	0	0%	0	0	0%
Male	0	0	0%	0	0	0%
Female	0	0	0%	0	0	0%

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8. Details of training given to employees and workers:

Category		FY 2024-25	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24	FY 2023-24	FY 2023-24
	Total (A)	On Health and Safety Measures		On Skill Upgradation		Total (D)	On Health and Safety Measures		On Skill Upgradation
		Number (B)	% (B/A)	Number (C)	% (C/A)		Number (E)	% (E/D)	Number (F)	% (F/D)
Employees
Male	2,629	1,995	75.88%	1,170	44.50%	2,465	1,786	72.45%	1,004	40.73%
Female	1,123	906	80.68%	588	52.36%	1,034	810	78.34%	464	44.87%
Total	3,752	2,901	77.32%	1,758	46.86%	3,499	2,596	74.19%	1,468	41.95%

Workers
Male	0	0	0%	0	0%	0	0	0%	0	0%
Female	0	0	0%	0	0%	0	0	0%	0	0%
Total	0	0	0%	0	0%	0	0	0%	0	0%

Note - Disclosure is provided for permanent employees

9. Details of performance and career development reviews of employees and worker:

Category	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24
	Total(A)	No.(B)	%(B / A)	Total(C)	No.(D)	%(D / C)
Employees
Male	2,629	1,598	60.78%	2,465	1,497	60.73%
Female	1,123	653	58.15%	1,034	610	58.99%
Total	3,752	2,251	59.99%	3,499	2,107	60.22%
Workers
Male	0	0	0%	0	0	0%
Female	0	0	0%	0	0	0%
Total	0	0	0%	0	0	0%

Disclosures are provided for all permanent employees whose performance and career development reviews were due and undertaken during the reporting period

10. Health and safety management system

a. Whether an occupational health and safety management system has been implemented by the entity? (Yes/ No)

Yes

If Yes, the Coverage such systems?

The Company has an established Safety, Health and Environment policy to ensure that the Company provides a safe and healthy working environment for its employees and have implemented key elements of an Occupational Health and Safety Management System. These include fire extinguishers, first-aid boxes and medical insurance, rest areas, and fire safety training. Our defined policies, assigned roles, training programmes, incident investigation process, and regular management reviews reflect our structured approach to health and safety management.

b. What are the processes used to identify work-related hazards and assess risks on a routine and non-routine basis by the entity?

We identify work-related hazards and assess risks through regular workplace inspections for unsafe conditions conducted daily, weekly, and monthly to proactively spot potential issues. We also conduct emergency preparedness drills for fire and natural disasters to ensure readiness. Fire extinguishers are closely monitored using a checklist that tracks their expiry dates. Additionally, the Store Checklist, mandatory as per Area Operations Manager guidelines, is completed by the Store Manager four times a month to maintain continuous safety oversight for both routine and non-routine activities.

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c. Whether you have processes for workers to report the work-related hazards and to remove themselves from such risks? (Yes/ No)
Yes
d. Do the employees/ worker of the entity have access to non-occupational medical and healthcare services? (Yes/ No)
Yes

11. Details of safety related incidents, in the following format:

Safety Incident/Number	Category*	FY 2024-25	FY 2023-24
Lost Time Injury Frequency Rate (LTIFR) (per one million-person hours worked)	Employees	0	0
	Workers	0	0
Total recordable work-related injuries	Employees	0	0
	Workers	0	0
No. of fatalities	Employees	0	0
	Workers	0	0
High-consequence work-related injury or ill health	Employees	0	0
(excluding fatalities)	Workers	0	0

*Including the contract workforce

12. Describe the measures taken by the entity to ensure a safe and healthy workplace.

We ensure a safe and healthy workplace by implementing clear health and safety policies and conducting regular workplace inspections. We maintain fire safety and emergency preparedness through drills and equipment checks. First aid and medical support are readily available, and we provide ergonomic workstations to promote employee well-being. We keep the environment clean and hygienic, conduct ongoing awareness and training programmes, and have established reporting mechanisms for any safety concerns.

13. Number of Complaints on the following made by employees and workers:

Particulars	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24
	Filed during the year	Pending resolution at the end of year	Remarks	Filed during the year	Pending resolution at the end of year	Remarks
Working Conditions	72	0	-	50	0	-
Health & Safety	0	0	-	0	0	-

14. Assessment for the year:

Assessment for the year:
Particulars	% of your plants and ofces that were assessed (by entity or statutory authorities or third parties)
Health and safety practices	100%
Working Conditions	100%

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks/ concerns arising from assessments of health & safety practices and working conditions.

We have taken several corrective actions to address safety-related concerns and improve workplace conditions. For fire safety, we updated fire extinguishers, smoke detectors, and emergency evacuation maps. Following a workplace cleanliness audit, we increased the frequency of cleaning for high-contact surfaces to enhance hygiene. We also reviewed our health and safety policies and conducted refresher training sessions for all staff on emergency response and hazard reporting to strengthen overall safety awareness and preparedness.

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PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders.

This principle highlights the importance of stakeholder engagement. Companies should consider the interests and perspectives of all stakeholders, including shareholders, employees, customers, suppliers, and the communities in which they operate. They should also be responsive to stakeholder concerns and feedback.

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

The Company actively identifies and engages with its stakeholders, including customers, investors, shareholders, value chain partners, communities, regulatory bodies, and employees. Key stakeholders are determined based on their significance to the Company’s operations and success. This process involves evaluating and acknowledging individuals, groups, or institutions that play a crucial role in its activities. Regular engagement with stakeholders ensures their concerns, complaints, and suggestions are heard and integrated into decision-making. The Company establishes stakeholder groups based on mutual influence, considering the impact they have on the Company and vice versa.

2. List stakeholder groups identified as key for your entity and the frequency of engagement with each stakeholder group.

Stakeholder Group	Whether identifed as Vulnerable & Marginalised Group	Channels of communication (Email, SMS, Newspaper, Pamphlets, Advertisement, Community Meetings, Notice Board, Website, Other- Please Specify)	Frequency of engagement (Annually, Half- yearly, Quarterly, others- Please specify)	Purpose and scope of engagement including key topics and concerns raised during such engagement
Customers	No	Advertisements, social media/ E-commerce websites and respective Brand Apps, E-mail Communications, Text/ WhatsApp messages, helpline and store visits	Regularly	Selling products, Advertise about the product offerings, Resolve product related queries, Ascertain product satisfaction, to improve customer service and products, retain them, improve overall experience
Investors and Shareholders	No	Earnings call and presentation, Emails, SMS, Newspaper, Company/ Stock Exchange websites, Complaints and grievance mechanism of SEBI/Stock Exchanges and the Company.	Quarterly and as required	Highlight Company performance, Financial Results, Financial Statements, matters requiring approval of shareholders as per applicable laws, to connect with Analysts/ Investors
Value chain Partner	No	Supplier/Vendor meetings, Franchisee meetings, e-mails	Regularly	Vendor Selection, Onboarding, Work execution, invoice processing and payments, business scaling, ideas to attract customers, and brand partnerships
Employees	No	Mail, noticeboards, meetings, internal portals	Regularly	To share policies and updates, talent management, Skill Development Sessions, ensure workplace satisfaction
Regulatory Bodies	No	Respective Portal for regulatory fling	Regularly	Disclosure and matters to be reported / fled with regulatory bodies asper applicable laws
Communities	No	Through Implementing Agencies	Need based	To improve the livelihoods of the communities, Communicate the benefts of the programme implemented and Redress grievances

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PRINCIPLE 5: Businesses should respect and promote human rights.

This principle focuses on the importance of human rights. Companies should respect and promote human rights, including the rights to freedom of expression, association, and privacy. They should also prevent and address human rights violations in their operations and value chains.

Essential Indicators

1. Employees and workers who have been provided training on human rights issues and policy(ies) of the entity, in the following format

following format
Benefts	FY 2024-25			FY 2023-24
	Total (A)	No. of employees/ workers covered (B)	% (B / A)	Total (C)	No. of employees/ workers covered (D)	% (D / C)
Employees
Permanent	3,752	3,752	100%	3,499	3,499	100%
Other thanpermanent	2,574	2,574	100%	2,399	2,399	100%
Total Employees	6,326	6,326	100%	5,898	5,898	100%
Workers
Permanent	0	0	0.00%	0	0	0.00%
Other thanpermanent	0	0	0.00%	0	0	0.00%
Total Workers	0	0	0.00%	0	0	0.00%

Note: All the employees including other than permanent employees are given Code of Conduct, POSH and safety trainings which cover human rights aspects.

2. Details of minimum wages paid to employees and workers

Category		FY 2024-25	FY 2024-25	FY 2024-25	FY 2024-25		FY 2023-24	FY 2023-24	FY 2023-24	FY 2023-24
	Total (A)	Equal to Minimum Wage		More than Minimum Wage		Total (D)	Equal to Minimum Wage		More than Minimum Wage
		No.(B)	%(B /A)	No.(C)	%(C /A)		No.(E)	%(E /D)	No.(F)	%(F /D)
Employees
Permanent
Male	2,629	0	0%	2,629	100%	2,465	0	0%	2,465	100%
Female	1,123	0	0%	1,123	100%	1,034	0	0%	1,034	100%
Total	3,752	0	0%	3,752	100%	3,499	0	0%	3,499	100%
Other than Permanent
Male	2,202	134	6.09%	2,068	93.91%	2,091	0	0.00%	2,091	100.00%
Female	372	0	0.00%	372	100.00%	308	0	0.00%	308	100.00%
Total	2,574	134	5.21%	2,440	94.79%	2,399	0	0.00%	2,399	100.00%
Workers
Permanent
Male	0	0	0%	0	0%	0	0	0%	0	0%
Female	0	0	0%	0	0%	0	0	0%	0	0%
Total	0	0	0%	0	0%	0	0	0%	0	0%
Other than Permanent
Male	0	0	0%	0	0%	0	0	0%	0	0%
Female	0	0	0%	0	0%	0	0	0%	0	0%
Total	0	0	0%	0	0%	0	0	0%	0	0%

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3. Details of remuneration/salary/wages

a. Median remuneration / wages:

Particular	Male	Male	Female	Female
	Number	Median remuneration/ salary/ wages of respective category (in`)\|Number\|Median remuneration/<br>salary/ wages of<br>respective category<br>(in`)
Board of Directors(BOD)	5	2,555,000	2	1,957,500
KeyManagerial Personnel	1	18,351,675	1	29,056
Employees other than BOD and KMP	2,626	432,084.5	1,123	330,369
Workers	NA	NA	NA	NA

Note: The Key Managerial Personnel (KMP) exclude the Managing Director and Executive Director, who are part of the Board of Directors. Ms. Neha Surana was appointed as KMP on March 25, 2025. Employees other than BOD and KMP are represented as permanent employee.

b. Gross wages paid to females as % of total wages paid by the entity, in the following format:

Particulars	FY 2024-25	FY 2023-24
Gross wagespaid to females as % of total wages	19.96%	19.37%

4. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business?

Yes, Human Resources department of the Company is responsible for addressing human rights issues and the Company has an ‘Internal Complaints Committee’ that handles complaints on sexual harassment.

5. Describe the internal mechanisms in place to redress grievances related to human rights issues.

The Company has established the internal processes for addressing grievances related to human rights. Additionally, the Company has implemented Whistle-blower Mechanisms to receive and manage complaints and feedback concerning human rights violations and process enhancements. This Policy aims to provide a platform and mechanism for employees, directors and other stakeholders to report unethical behavior, fraud or violations of the Company’s Code of Conduct, ethics and principles without fear of retaliation. It also ensures direct access to the Chairperson of the Audit Committee. Furthermore, the Company has in place a Human Rights Policy & POSH policy that delineates a grievance mechanism, including procedures for reporting grievances, sexual harassment, conducting inquiries, outlining complaint investigation procedures, providing avenues for redressal and ensuring non-retaliation.

6. Number of Complaints on the following made by employees and workers:

Particulars	FY 2024-25	FY 2024-25	FY 2024-25	FY 2023-24	FY 2023-24	FY 2023-24
	Filed during the year	Pending resolution at the end ofyear	Remarks	Filed during the year	Pending resolution at the end ofyear	Remarks
Sexual Harassment	0	0	-	0	0	-
Discrimination at workplace	9	0	-	9	0	-
Child Labour	0	0	-	0	0	-
Forced Labour / InvoluntaryLabour	0	0	-	0	0	-
Wages	0	0	-	0	0	-
Other human rights related issues	0	0	-	0	0	-

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7. Complaints filed under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, in the following format:

2013, in the following format:
Particulars	FY 2024-25	FY 2023-24
Total Complaints reported under Sexual Harassment on of Women at Workplace(Prevention, Prohibition and Redressal)Act, 2013(POSH)	0	0
Complaints on POSH as a % of female employees / workers	0%	0%
Complaints on POSH upheld	0	0

8. Mechanisms to prevent adverse consequences to the complainant in discrimination and harassment cases.

We ensure complainant identity is protected, with information shared only on a need-to-know basis. Our policies include a strict non-retaliation clause, stating that any form of retaliation will lead to disciplinary action. Managers and staff are trained to recognise and prevent retaliation, and any confirmed cases are treated as serious misconduct, with consequences including warnings, demotion, suspension, or termination.

9. Do human rights requirements form part of your business agreements and contracts? (Yes/No/NA)

Yes, our business agreements and contracts address human rights, through various elements by integrating statutory and safety compliance requirements. These elements ensure that business and vendor partners uphold these standards in their operations, aligning with core human rights principles

10. Assessments for the year:

Assessments for the year:
Name of the Assessment	% of your plants and ofces that were assessed (by entity or statutory authorities or thirdparties)
Child labour	100%
Forced/involuntarylabour	100%
Sexual harassment	100%
Discrimination at workplace	100%
Wages	100%
Others –please specify	-

11. Provide details of any corrective actions taken or underway to address significant risks / concerns arising from the assessments at Question 10 above.

There were no cases where corrective action was required

PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment.

This principle emphasises the importance of environmental stewardship. Companies should minimise their impact on the environment, conserve natural resources, and promote environmental sustainability. They should also take steps to restore and rehabilitate degraded ecosystems.

Essential Indicators

1. Details of total energy consumption (in Joules or multiples) and energy intensity, in the following format:

Parameter	FY 2024-25 (in Giga Joules)	FY 2023-24 (in Giga Joules)
From renewable sources
Total electricityconsumption(A)	402.34	745.20
Total fuel consumption(B)	0	0
Energyconsumption through other sources(C)	0	0
Total energy consumed from renewable sources(A+B+C)	402.34	745.20
From non-renewable sources
Total electricityconsumption(D)	36692.17	30571.24

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Parameter	FY 2024-25 (in Giga Joules)	FY 2023-24 (in Giga Joules)
Total fuel consumption(E)	1,369.83	1,530.75
Energyconsumption through other sources(F)	0	0
Total energy consumed from non-renewable sources(D+E+F)	38,062	32,101.99
Total energy consumed(A+B+C+D+E+F)	38,464.34	32,847.19
Energy intensity per rupee of turnover [Total energyconsumed(in GJ)/ Revenue from operations(in rupees.)]	0.0000015567	0.0000015184
Energy intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP)[Total energy consumed (in GJ)/ Revenue from operations in rupees adjusted for PPP]	0.0000321619	0.0000313711
Energy intensity in terms of physical output [Total energyconsumed(in GJ)/ Full time Employee equivalent]	6.0803572558	5.5692082062
Energy intensity (optional) – the relevant metric may be selected by the entity
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?		Yes
Ifyes, name of the external agency.	Vinay& Keshava LLP

Note :

i) The revenue from operations has been adjusted for Purchasing Power Parity (PPP) using the latest PPP conversion factor of 20.66, as published by the International Monetary Fund (IMF) for India for the financial years 2024–25 and 2023–24.
ii) As per Industry Standards Forum guidelines, Energy consumption has been calculated for office locations using spend-based method where electricity units and fuel consumption were not monitored.
iii) As per the Industry Standards Forum, Full-Time Equivalent (FTE) has been considered as the input measure for physical output.

2. Does the entity have any sites / facilities identified as designated consumers (DCs) under the Performance, Achieve and Trade (PAT) Scheme of the Government of India? (Yes/No)

No

If yes, disclose whether targets set under the PAT scheme have been achieved. In case targets have not been achieved, provide the remedial action taken, if any.

The Company is not classified as an energy-intensive industry under the Government of India’s PAT Scheme. Consequently, the specific energy efficiency reporting requirements outlined in the PAT Scheme do not apply

3. Provide details of the following disclosures related to water, in the following format:

Parameter	FY 2024-25	FY 2023-24
Water withdrawal by source(in kilolitres)
(i) Surface water	0	0
(ii) Groundwater	0	0
(iii)Thirdpartywater	78,853.59	73,518.57
(iv)Seawater / desalinated water	0	0
(v) Others	0	0
Total volume of water withdrawal(in kilolitres) (i + ii + iii + iv + v)	78,853.59	73,518.57
Total volume of water consumption(in kilolitres)	78,853.59	73,518.57
Water intensity per rupee of turnover [Total water consumption(in KL)/ Revenue from operations(in rupees)]	0.0000031913	0.0000033986

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Parameter	FY 2024-25	FY 2023-24
Water intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP)[Total water consumption (in KL) / Revenue from operations in rupees adjusted for PPP]	0.0000659332	0.0000702148
Water intensity in terms of physical output [Total water consumption(in KL)/ Full Time employee equivalent]	12.4650000000	12.4650000000
Water intensity (optional) – the relevant metric may be selected by the entity
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Yes/No)		Yes
Ifyes, name of the external agency.	Vinay& Keshava LLP

As per CGWA guidelines, water consumption across offices, stores, warehouses, and field teams is based on an assumption of 45 liters per employee per day (277 days) and is included in third-party water. This assumption applies to FY 2023-24 & FY 2024–25

4. Provide the following details related to water discharged:

Parameter	FY 2024-25	FY 2023-24
Water discharge by destination and level of treatment(in kilolitres)
(i) To Surface water
No treatment	0	0
With treatment –please specifylevel of treatment	0	0
(ii) To Groundwater
No treatment	0	0
With treatment –please specifylevel of treatment	0	0
(iii) To Seawater
No treatment	0	0
With treatment –please specifylevel of treatment	0	0
(iv) Sent to third-parties
No treatment	78,853.59	73,518.57
With treatment –please specifylevel of treatment	0	0
(v) Others
No treatment	0	0
With treatment –please specifylevel of treatment	0	0
Total water discharged(in kilolitres)*	78,853.59	73,518.57
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N)		Yes
Ifyes, name of the external agency.	Vinay& Keshava LLP

Note: *The total value for water consumed reported in Question 3 above has been taken as water discharged, assuming 100% water consumed as water discharged.

5. Has the entity implemented a mechanism for Zero Liquid Discharge?

If yes, provide details of its coverage and implementation.

Not Applicable

6. Please provide details of air emissions (other than GHG emissions) by the entity, in the following format:

Parameter	Please specify unit	FY 2024-25	FY 2023-24
NOx		0	0
SOx		0	0
Particulate matter(PM)		0	0
Persistent organicpollutants(POP)		0	0

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Parameter	Please specify unit	FY 2024-25	FY 2023-24
Volatile organic compounds(VOC)		0	0
Hazardous airpollutants(HAP)		0	0
Others –please specify		0	0

Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N)

No

If yes, name of the external agency.

Not Applicable

7. Provide details of greenhouse gas emissions (Scope 1 and Scope 2 emissions) & its intensity, in the following format:

Parameter	Unit	FY 2024-25	FY 2023-24
Total Scope 1 emissions(Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)	Metric tonnes of CO2equivalent	104.36	116.17
Total Scope 2 emissions(Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available)	Metric tonnes of CO2equivalent	7,409.78	6,080.28
Total Scope 1 and Scope 2 emissions per rupee of turnover[Total Scope 1 and Scope 2 GHG emissions (in MTCO2e)/ Revenue from operations(in rupees)]		0.0000003041	0.0000002864
Total Scope 1 and Scope 2 emission intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP)[Total Scope 1 and Scope 2 GHG emissions (in MTCO2e) / Revenue from operations in rupees adjusted for PPP]		0.0000062829	0.0000059180
Total Scope 1 and Scope 2 emission intensity in terms of physical output[Total Scope 1 and Scope 2 GHG emissions (in MTCO2e) / Full Time employee equivalent]		1.1878185267	1.0506018989
Total Scope 1 and Scope 2 emission intensity (optional) – the relevant metric may be selected by the entity
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency? (Y/N)			Yes
Ifyes, name of the external agency.	Vinay& Keshava LLP

Note:

Source of emission factors used - EPA’s GHG Emission Factors Hub, CEA’s CDM - CO2 Baseline Database User Guide Version 20 has been used for the purpose of GHG Emissions calculations.
Refill gas consumption in air conditioners is excluded from Scope 1 calculations due to active Annual Maintenance Contracts (AMC) with vendors.
The revenue from operations has been adjusted for Purchasing Power Parity (PPP) using the latest PPP conversion factor of 20.66, as published by the International Monetary Fund (IMF) for India for the financial years 2024–25 and 2023–24.
As per the Industry Standards Forum, Full-Time Equivalent (FTE) has been considered as the input measure for physical output.

8. Does the entity have any project related to reducing Green House Gas emission? (Yes/ No)

Yes

If Yes, then provide details.

Yes, the Company has installed solar panels at one of its warehouses to harness renewable energy for daily operations. This initiative aligns with the Company’s commitment to reducing its carbon footprint and promoting sustainable energy practices.

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9. Provide details related to waste management by the entity, in the following format:

Parameter	FY 2024-25	FY 2023-24
Total Wastegenerated(in metric tonnes)
Plastic waste(A)	0	0
E-waste(B)	0.44	0
Bio-medical waste(C)	0	0
Construction and demolition waste(D)	0	0
Battery waste(E)	0	0
Radioactive waste(F)	0	0
Other Hazardous waste(G)	0	0
Other Non-hazardous wastegenerated(H)	714.65	814.62
Total(A+B + C + D + E + F + G + H)	715.10	814.62
Waste intensity per rupee of turnover[Total waste generated (in MT) / Revenue from operations(in rupees)]	0.0000000289	0.0000000377
Waste intensity per rupee of turnover adjusted for Purchasing Power Parity (PPP)[Total waste generated (in MT) / Revenue from operations in rupees adjusted for PPP]	0.0000005979	0.0000007780
Waste intensity in terms of physical output[Total waste generated (in MT) / Full time employee equivalent]	0.1130409014	0.1381171601
Waste intensity (optional)– the relevant metric may be selected by the entity

For each category of waste generated, total waste recovered through recycling, re-using or other recovery operations (in metric tonnes)

(in metric tonnes)
Category of waste	FY 2024-25	FY 2023-24
(i) Recycled	0.44	0
(ii) Re-used	0	0
(iii)Other recoveryoperations	364.19	478.87
Total	364.64	478.87

For each category of waste generated, total waste disposed by nature of disposal method (in metric tonnes)

Category of waste	FY 2024-25	FY 2023-24
(i) Incineration	0	0
(ii) Landflling	0	0
(iii)Other disposal operations	350.46	326.75
Total	350.46	326.75
Note: Indicate if any independent assessment/ evaluation/assurance has been carried out by an external agency?(Y/N)		Yes
Ifyes, name of the external agency.	Vinay& Keshava LLP

Note - Waste generated includes waste taken on an assumption basis, based on the NBC standard’s metric for commercial refuse as well as from financial records, for FY 2023-24 & 2024-25, for 277 working days.

10. Briefly describe the waste management practices adopted in your establishments. Describe the strategy adopted by your company to reduce usage of hazardous and toxic chemicals in your products and processes and the practices adopted to manage such wastes.

The Company generates non-hazardous and minimal e-waste at its head office. In compliance with the Solid Waste Management Rules, 2016, non-hazardous waste is segregated at source and managed by the state government through authorised collection and disposal services. For e-waste, the Company has engaged an authorised vendor to ensure safe disposal, recycling, and documentation, adhering to the E-Waste (Management) Rules, 2016

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11. If the entity has operations/offices in/around ecologically sensitive areas (such as national parks, wildlife sanctuaries, biosphere reserves, wetlands, biodiversity hotspots, forests, coastal regulation zones etc.) where environmental approvals / clearances are required, please specify details in the following format:

Sr. No.	Location of operations/ofces	Type of operations	Whether the conditions of environmental approval/clearance are being complied with? (Y/N)	If no, the reasons thereof and corrective action taken, if any.
Not Applicable

12. Details of environmental impact assessments of projects undertaken by the entity based on applicable laws, in the current financial year:

Name and brief details of project	EIA Notifcation No.	Date	Whether conducted by independent external agency (Yes / No)	Results communicated in public domain (Yes/No)	Relevant Web link
Not Applicable

13. Is the entity compliant with the applicable environmental law/ regulations/ guidelines in India; such as the Water (Prevention and Control of Pollution) Act, Air (Prevention and Control of Pollution) Act, Environment protection act and rules thereunder (Y/N/NA).

If not, provide details of all such non-compliances, in the following format:

Specify the law/regulation/ guidelines which was not complied with	Provide details of the non- compliance	Any fnes / penalties / action taken by regulatory agencies such as pollution control boards or by courts	Corrective action taken, if any
Not Applicable

PRINCIPLE 7: Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent.

This principle highlights the importance of responsible advocacy. Companies should engage in policy advocacy in a responsible and transparent manner, and avoid engaging in activities that could undermine the public interest or the democratic process.

Essential Indicators

1. a. Number of affiliations with trade and industry chambers/ associations.

  - None

b. List the top 10 trade and industry chambers/ associations (determined based on the total members of such body) the entity is a member of/ affiliated to.

Sr. No.	Name of the trade and industry chambers/ associations	Reach of trade and industry chambers/ associations (State/National/ International)
	NIL

2. Provide details of corrective action taken or underway on any issues related to anti- competitive conduct by the entity, based on adverse orders from regulatory authorities.

Name of authority Brief of the case Corrective action taken

No cases of anticompetitive conduct observed in the reporting period. There is no action taken or underway against the Company

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PRINCIPLE 8: Businesses should promote inclusive growth and equitable development.

This principle emphasises the importance of promoting inclusive and equitable economic development. Companies should create economic opportunities for all, including disadvantaged and marginalised groups. They should also contribute to the development of local communities and support social and economic empowerment.

Essential Indicators

1. Details of Social Impact Assessments (SIA) of projects undertaken by the entity based on applicable laws, in the current financial year.

Name and brief details of project	SIA Notifcation No.	Date of notifcation	Whether conducted by independent external agency (Yes / No)	Results communicated in public domain (Yes/No)	Relevant Web link
Not Applicable

2. Provide information on project(s) for which ongoing Rehabilitation and Resettlement (R&R) is being undertaken by your entity, in the following format:

Sr. No.	Name of Project for which R&R is ongoing	State	District	No. of Project Affected Families(PAFs)	% of PAFs covered by R&R	Amounts paid to PAFs in the FY(In Rs.)
Not Applicable

3. Describe the mechanisms to receive and redress grievances of the community.

The Company actively engages with local communities through its Corporate Social Responsibility (CSR) initiatives. Community feedback is channelled via our Implementing Agency partners, who relay concerns to the Company’s designated officer. This officer evaluates the issues, formulates appropriate solutions, and communicates them back to the Implementing Agencies, ensuring effective resolution in collaboration with the communities.

In addition to community engagement, the Company upholds ethical conduct through its Whistleblower Policy. This policy provides a confidential platform for stakeholders to report suspected fraud, unethical behaviour, or other misconduct. Reports can be submitted via the designated email address: [email protected]. All complaints received through this channel are addressed in accordance with the procedures outlined in the policy.

4. Percentage of input material (inputs to total inputs by value) sourced from suppliers:

Particular	FY 2024-25	FY 2023-24
Directly sourced from MSMEs/ small producers	10.75%	12.23%
Directly from within India	99.65%	99.54%

5. Job creation in smaller towns – Disclose wages paid to persons employed (including employees or workers employed on a permanent or non-permanent / on contract basis) in the following locations, as % of total wage cost

Particular	FY 2024-25	FY 2023-24
Rural	14.97%	13.09%
Semi-urban	11.93%	11.42%
Urban	8.02%	7.09%
Metropolitan	65.08%	68.41%

(Place to be categorised as per RBI Classification System - rural / semi-urban / urban/metropolitan)

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PRINCIPLE 9: Businesses should engage with and provide value to their consumers in a responsible manner.

This principle highlights the importance of responsible consumer engagement. Companies should provide safe, high-quality products and services, and ensure that they are marketed and sold ethically and responsibly. They should also be transparent about their products and services, and provide consumers with the information they need to make informed choices.

Essential Indicators

1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback.

Consumers can register their complaints by calling the toll-free number, mentioned on the product labels, on weekdays during business hours. Consumers may also share their complaints at [email protected] or grievance@frstcry. com, with responses typically provided within 24–48 hours. The team collaborates with the customer, provides regular updates and work towards a resolution. Customer feedback is embraced constructively and considered to ensure the utmost satisfaction of the customer.

2. Turnover of products and/ services as a percentage of turnover from all products/service that carry information about

Particular	As apercentage to total turnover
Environmental and socialparameters relevant to theproduct	50%
Safe and responsible usage	80%
Recyclingand/or safe disposal	25%

As per the business model, we offer a diverse range of SKUs across multiple product categories, and the percentage varies accordingly

3. Number of consumer complaints in respect of the following:

Particular	FY 2024-25	FY 2024-25	Remark	FY 2023-24	FY 2023-24	Remark
	Received during the year	Pending resolution at end ofyear		Received during the year	Pending resolution at end ofyear
Dataprivacy	0	0	-	0	0	-
Advertising	0	0	-	0	0	-
Cyber-security	0	0	-	0	0	-
Deliveryof essential services	0	0	-	0	0	-
Restrictive Trade Practices	0	0	-	0	0	-
Unfair Trade Practices	0	0	-	0	0	-
Other	7,674	0	-	4,828	0	-

4. Details of instances of product recalls on account of safety issues:

Particular	Number	Reason for recall
Voluntaryrecalls	Nil	There were no instances of either forced or voluntary product recalls during the reporting period
Forced recalls	Nil

5. Does the entity have a framework/ policy on cyber security and risks related to data privacy? (Yes/No)

Yes

If available, provide a web link of the policy

The policy outlines guidelines for secure access, data protection, and user responsibilities https://www.frstcry.com/privacypolicy https://www.frstcry.com/termsofuse

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Statutory Reports

Business Responsibility & Sustainability Report (Contd.)

6. Provide details of any corrective actions taken or underway on issues relating to advertising, and delivery of essential services; cyber security and data privacy of customers; re-occurrence of instances of product recalls; penalty / action taken by regulatory authorities on safety of products / services.

The Company has not faced any substantiated incidents concerning breaches of cyber security/data privacy etc. The Company has strengthened its security operations center by integrating a SOAR (Security Orchestration, Automation & Response) tool with SIEM (Security Information and Event Management) system for faster threat detection and response. A network firewall provides robust network protection. Regular security audits, vulnerability assessments, and compliance checks are conducted to uphold regulatory standards.

7. Provide the following information relating to data breaches

a. Number of instances of data breaches along-with impact
0
b. Percentage of data breaches involving personally identifiable information of customers 0%
c. Impact, if any, of the data breaches
Not Applicable

Note: There were no data breaches during the year.

Leadership Indicator

1. Channels / platforms where information on products and services of the entity can be accessed (provide web link, if available).

https://www.frstcry.com/

2. Steps taken to inform and educate consumers about safe and responsible usage of products and/or services

https://www.frstcry.com/policy/responsible-vulnerability-disclosure

3. Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential services.

Not Applicable

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Business Responsibility & Sustainability Report (Contd.)

INDEPENDENT PRACTITIONER’S REASONABLE ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION IN BRAINBEES SOLUTIONS LIMITED’ BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT FOR THE FINANCIAL YEAR ENDED MARCH 31, 2025.

To the Board of Directors of Brainbees Solutions Limited,

1. We have undertaken to perform Reasonable Assurance engagement, for Brainbees Solutions Limited (hereinafter referred to as “the Company” or “FirstCry”) vide our engagement letter dated April 14, 2025 in respect of the agreed Sustainability Information listed below (the “Identified Sustainability Information” or “BRSR Core indicators”) in accordance with the Criteria stated in paragraph 3 below. This Sustainability Information is included in the Business Responsibility and Sustainability Report (“BRSR”) of the Company for the financial year ended March 31, 2025.

This engagement was conducted by our multidisciplinary team including assurance practitioners, environmental engineers and specialists.

2. IDENTIFIED SUSTAINABILITY INFORMATION

Our scope of Reasonable Assurance consists of the BRSR Core indicators listed in the Appendix I to our report. The reporting boundary of the BRSR is as disclosed in Question 13 of Section A: General Disclosures of the BRSR with exceptions disclosed by way of note under respective questions of the BRSR, where applicable.

Our Reasonable Assurance engagement was with respect to the year ended March 31, 2025 information only and we have not performed any procedures with respect to earlier periods, and any elements thereto, and, therefore, do not express any opinion thereon.

3. CRITERIA

The Criteria used by the Company to prepare the Identified Sustainability Information is as under:

The criteria used is the “BRSR Core”, which is a subset of the BRSR, consisting of a set of Key Performance Indicators (“KPIs”)/ metrics under nine Environmental, Social and Governance (“ESG”) attributes, as per the format of BRSR Core specified in Annexure 17A, read with the format of BRSR and the Guidance Note given in Annexure 16 and 17, respectively, of the SEBI Master Circular for ‘compliance with the provisions of the SEBI LODR Regulations, 2025 by Listed Entities’ dated November 11, 2024, and the SEBI Circular on the ’Industry Standards on Reporting of BRSR Core’ dated December 20, 2024 (collectively referred to as the “SEBI Circulars”).

4. MANAGEMENT RESPONSIBILITIES

The Company’s management is responsible for selecting or establishing suitable criteria for preparing the Identified Sustainability Information including the reporting boundary of the BRSR, disclosing environmental information basis operational control approach, taking into account applicable laws and regulations including the SEBI circulars, related to reporting on the Identified Sustainability Information, identification of key aspects, engagement with stakeholders, content, preparation and presentation of the Identified Sustainability Information in accordance with the Criteria. This responsibility includes design, implementation and maintenance of internal controls relevant to the preparation of the BRSR and the measurement of Identified Sustainability Information, which is free from material misstatement, whether due to fraud or error.

The Management and the Board of Directors of the Company are also responsible for overseeing the Company’s compliance with the requirements of LODR Regulations and the SEBI Circular in relation to the BRSR Core.

5. INHERENT LIMITATIONS

The absence of a significant body of established practice on which to draw to evaluate and measure non- financial information allows for different, but acceptable, measures and measurement techniques and can affect comparability between companies.

Measurement of certain amounts and BRSR Core metrics, some of which are estimates, is subject to inherent measurement uncertainty, for example, GHG emissions, water footprint, energy footprint and waste. Obtaining sufficient appropriate evidence to support our opinion does not reduce the uncertainty in the amounts and metrics.

6. OUR INDEPENDENCE AND QUALITY CONTROL

We have maintained our independence and confirm that we have met the requirements of the Code of Ethics issued by the Institute of Chartered Accountants of India (the “ICAI”) and the SEBI Circular No. SEBI/ HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated July 12, 2023, and its clarifications thereto and have the required competencies and experience to conduct this assurance engagement.

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We apply Standard on Quality Control (the “SQC”) 1, “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements”, and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements.

7. OUR RESPONSIBILITY

Our responsibility is to express a Reasonable Assurance opinion on the Identified Sustainability Information listed in Appendix I based on the procedures we have performed and evidence we have obtained.

We conducted our engagement in accordance with the Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information”, and Standard on Assurance Engagements (SAE) 3410 “Assurance Engagements on Greenhouse Gas Statements” (together the “Standards”), both issued by the Sustainability Reporting Standards Board (the “SRSB”) of the ICAI.

These Standards require that we plan and perform our engagement to obtain Reasonable Assurance about whether the Identified Sustainability Information listed in Appendix I and included in the Report are prepared, in all material respects, in accordance with the Criteria.

As part of Reasonable Assurance engagement in accordance with the Standards, we exercise professional judgment and maintain professional scepticism throughout the engagement.

8. REASONABLE ASSURANCE

A Reasonable Assurance engagement involves identifying and assessing the risks of material misstatement of the Identified Sustainability Information whether due to fraud or error, responding to the assessed risks as necessary in the circumstances.

The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents, evaluating the appropriateness of quantification methods and reporting policies and agreeing or reconciling with underlying records.

Given the circumstances of the engagement, in performing the procedures listed above, we:

Obtained an understanding of the Identified Sustainability Information and related disclosures.
Obtained an understanding of the assessment criteria and their suitability for the evaluation and/ or measurements of the Identified Sustainability Information.
Made inquiries of Company’s management, including secretarial team, finance team, human resource team amongst others and those with the responsibility for preparation of the BRSR.
Obtained an understanding and performed an evaluation of the design of the key systems, processes and controls for recording, processing and reporting on the Identified Sustainability Information at the corporate office and at other locations/offices on a sample basis under the reporting boundary. This included evaluating the design of those controls relevant to the engagement and determining whether they have been implemented by performing procedures in addition to inquiry of the personnel responsible for the Identified Sustainability Information.
Based on the above understanding and the risks that the Identified Sustainability Information may be materially misstated, determined the nature, timing and extent of further procedures.
Where applicable, for the Identified Sustainability Information in the BRSR, we have relied on the information in the audited standalone financial statements of the Company for the year ended March 31, 2025 and the underlying trial balance.
Evaluated the reasonableness and appropriateness of significant estimates and judgements made by the management in the preparation of the Identified Sustainability Information.
Tested the Company’s process for collating the sustainability information through agreeing or reconciling the Identified Sustainability Information with the underlying records on a sample basis.
Tested the consolidation working of the corporate office and other locations/offices on a sample basis under the reporting boundary for ensuring the completeness of data being reported; and
Obtained representations from the Company’s management.
We also performed such other procedures as we considered necessary in the circumstances.

We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our reasonable assurance opinion.

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Business Responsibility & Sustainability Report (Contd.)

9. EXCLUSIONS

Our assurance scope excludes the following and therefore we do not express an opinion on:

Operations of the Company other than the Identified Sustainability Information in Appendix I;
Aspects of the BRSR and the data/information (qualitative or quantitative) included in the BRSR other than the Identified Sustainability Information; and Data and information outside the defined reporting period i.e., April 1, 2024 – March 31, 2025;
The statements that describe expression of opinion, belief, aspiration, expectation, aim, or future intentions provided by the Company.

10. OTHER INFORMATION

The Company’s management is responsible for the other information. The other information comprises the information included within the BRSR other than Identified Sustainability Information and our independent assurance report dated August 13, 2025 thereon.

Our opinion on the Identified Sustainability Information does not cover the other information and we do not express any form of assurance thereon.

In connection with our assurance engagement of the Identified Sustainability Information, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Identified Sustainability Information or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

11. REASONABLE ASSURANCE OPINION

Based on the procedures we have performed and the evidence we have obtained, the Company’s Identified Sustainability Information listed in Appendix I for the year ended March 31, 2025 (as stated under “Identified Sustainability Information”) are prepared in all material respects, in accordance with the criteria (as stated under “Criteria”).

12. RESTRICTION ON USE

Our Reasonable Assurance report has been prepared and addressed to the Board of Directors of the Company at the request of the Company solely, to assist the Company in reporting on Company’s sustainability performance and activities.

Accordingly, we accept no liability to anyone, other than the Company. Our Reasonable Assurance report should not be used for any other purpose or by any person other than the addressees of our report. We neither accept nor assume any duty of care or liability for any other purpose or to any other party to whom our report is shown or into whose hands it may come without our prior consent in writing.

For Vinay and Keshava LLP

Chartered Accountants, Firm Reg No.: 005586S/S-200008

Sd/- CA Prasanna K S

Partner Membership No: 232959 UDIN: 25232959BMNTCY7724

Place: Bengaluru Date: August 13, 2025 Encl: Appendix I

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APPENDIX I

Identified Sustainability Information subject to Reasonable Assurance

Sr. No.	Principle / Indicator Reference	Attribute	Parameters (KPIs) Assured
Section C: Principle[P] Wise Performance Disclosures- Essential Indicators[E]
1	Principle 6 – E7	Green-house gas (GHG) footprint	1. Total Scope 1 emissions (Break-up of the GHG into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) 2. Total Scope 2 emissions (Break-up of the GHG (CO2e) into CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, if available) 3. GHG Emission Intensity (Scope 1 +2) a) Total Scope 1 and Scope 2 emissions (MT) / Total Revenue from Operations adjusted for Purchasing Power Parity (PPP) b) Total Scope 1 and Scope 2 emissions (MT) / Total Output of Product or Services
2	Principle 6 – E3 Principle 6 – E4	Water footprint	1. Total water consumption 2. Water consumption intensity a) Water Intensity per rupee of turnover adjusted for PPP b) Water Intensity in terms of physical output 3. Water Discharge bydestination and levels of treatment
3	Principle 6 – E1	Energy Footprint	1. Total Energy Consumed 2. % of energy consumed from renewable sources 3. Energy intensity a) Energy Intensity per rupee of turnover adjusted for PPP b) EnergyIntensityin terms ofphysical output
4	Principle 6 – E9	Embracing circularity details related to waste management by the entity	1. Plastic waste (A) 2. E-waste (B) 3. Bio-medical waste (C) 4. Construction and demolition waste (D) 5. Battery waste (E) 6. Radioactive waste (F) 7. Other Hazardous waste (G) 8. Other Non-hazardous waste generated (H) 9. Total waste generated (A+B + C + D + E + F + G + H) 10. Waste intensity a) Waste Intensity per rupee of turnover adjusted for PPP b) Waste Intensity in terms of physical output 11. For each category of waste generated, total waste recovered through recycling, re-using or other recovery operations 12. For each category of waste generated, total waste disposed by nature of disposal method

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Sr. No.	Principle / Indicator Reference	Attribute	Parameters (KPIs) Assured
Section C: Principle[P] Wise Performance Disclosures- Essential Indicators[E]
5	Principle 3 – E1 (c) Principle 3 – E11	Enhancing employees wellbeing and Safety	1. Spending on measures towards well-being of employees and workers- cost incurred as a % of total revenue of the company. 2. Details of safety related incidents for employees and workers (including contract-workforce) a) Lost Time Injury Frequency Rate (LTIFR) (per one million-person hours worked) b) No. of fatalities
6	Principle 5 – E3 (b) Principle 5 – E7	Enabling Gender Diversity in Business	1. Gross wages paid to females as a % of wages paid 2. Complaints on POSH a) Total Complaints on Sexual Harassment (POSH) reported. b) Complaints on POSH as a % of female employees / workers c) Complaints on POSH upheld
7	Principle 8 – E4 Principle 8 – E5	Enabling Inclusive Development	1. Input material sourced from following sources as % of total purchases –Directly sourced from MSMEs/ small producers and from within India. 2. Job creation in smaller towns- wages paid to people employed in smaller towns (permanent or non-permanent/on contract) as % of total wage cost
8	Principle 9 – E7 Principle 1 – E8	Fairness in Engaging with Customers and Suppliers	1. Instances involving loss/ breach of data of customers as a percentage of total data breaches or cyber security events. 2. Number of days of accounts payable
9	Principle 1 – E9	Open-ness of Business	1. Concentration of purchases & sales done with trading houses, dealers, and related parties along-with loans and advances & investments, with related parties a) Purchases from trading houses as % of total purchases b) Number of trading houses where purchases are made from c) Purchases from top 10 trading houses as % of total purchases from trading houses d) Sales to dealers / distributors as % of total sales e) Number of dealers / distributors to whom sales are made f) Sales to top 10 dealers / distributors as % of total sales to dealers / distributors 2. Share of RPTs (as respective %age) in a) Purchases b) Sales c) Loans & advances d) Investments

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AI assistant

Brainbees Solutions Limited — Environmental & Social Information 2025

59158_rns_2025-08-25_a8c1dfce-529a-4a1d-939d-91391e65d38c.pdf

BSE Limited

Sub: Business Responsibility and Sustainability Report for the financial year 2024-25

For Brainbees Solutions Limited

BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT

SECTION A: GENERAL DISCLOSURES

I. Details of the listed entity

II. Products/services

16. Details of business activities (accounting for 90% of the turnover):

17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):

Business Responsibility & Sustainability Report (Contd.)

III. Operations

18. Number of locations where plants and/or operations/offices of the entity are situated:

19. Markets served by the entity:

a. Number of locations

c. A brief on types of customers

IV. Employees

20. Details as at the end of Financial Year:

a. Employees and workers (including differently abled):

Business Responsibility & Sustainability Report (Contd.)

b. Differently abled Employees and workers:

21. Participation/Inclusion/Representation of women

22. Turnover rate for permanent employees and workers

V. Holding, Subsidiary and Associate Companies (including joint ventures)

Business Responsibility & Sustainability Report (Contd.)

VI. CSR Details

VII. Transparency and Disclosures Compliances

Business Responsibility & Sustainability Report (Contd.)

26. Overview of the entity’s material responsible business conduct issues

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

Business Responsibility & Sustainability Report (Contd.)

SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE

PRINCIPLE 1 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, Transparent and Accountable.

Essential Indicators

Business Responsibility & Sustainability Report (Contd.)

3. Of the instances disclosed in Question 2 above, details of the Appeal/ Revision preferred in cases where monetary or non-monetary action has been appealed.

4. Does the entity have anti-corruption or anti-bribery policy? (Yes/ No)

If Yes, provide details in brief:

If Yes, Provide a web link to the policy:

5. Number of Directors/ KMPs/ employees/ workers against whom disciplinary action was taken by any law enforcement agency for the charges of bribery/ corruption:

6. Details of complaints with regard to conflict of interest:

8. Number of days of accounts payables in the following format:

9. Open-ness of business

*Note

PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe.

Essential Indicator

1. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D and capex investments made by the entity, respectively.

Business Responsibility & Sustainability Report (Contd.)

3. Describe the processes in place to safely reclaim your products for reusing, recycling and disposing at the end of life, for

4. a Whether Extended Producer Responsibility (EPR) is applicable to the entity’s activities (Yes / No)

Leadership Indicators

4. Of the products and packaging reclaimed at end of life of products, amount (in metric tonnes) reused, recycled, and safely disposed, as per the following format:

PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains.

Essential Indicators

1. b. Details of measures for the well-being of workers:

3. Accessibility of workplaces

4. Does the entity have an equal opportunity policy as per the Rights of Persons with Disabilities Act, 2016?

Yes

If so, provide a web-link to the policy.

6. Is there a mechanism available to receive and redress grievances for the following categories of employees and worker? If yes, give details of the mechanism in brief.

7. Membership of employees and worker in association(s) or Unions recognised by the listed entity:

Business Responsibility & Sustainability Report (Contd.)

8. Details of training given to employees and workers:

9. Details of performance and career development reviews of employees and worker:

10. Health and safety management system

If Yes, the Coverage such systems?

Business Responsibility & Sustainability Report (Contd.)

11. Details of safety related incidents, in the following format:

12. Describe the measures taken by the entity to ensure a safe and healthy workplace.

13. Number of Complaints on the following made by employees and workers:

14. Assessment for the year:

15. Provide details of any corrective action taken or underway to address safety-related incidents (if any) and on significant risks/ concerns arising from assessments of health & safety practices and working conditions.

PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders.

Essential Indicators

1. Describe the processes for identifying key stakeholder groups of the entity.

Brainbees Solutions Limited Environmental & Social Information 2025