Please find enclosed Annual Report of the Company for the financial yaer 2025-26.

Date: September 03, 2026 The Manager Listing Department BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Scrip Code: 544199 Scrip ID: GEMENVIRO Subject: Annual Report of the Company for the Financial Year 2025-26 Dear Sir/ Ma’am, Pursuant to Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (“SEBI Listing Regulations”), please find enclosed the Annual Report of the Company for the Financial Year 2025-26. We are pleased to inform you that the 13th AGM of the Members of the Company is scheduled to be held on Monday, September 28, 2026 at 12:30 p.m. (IST) through Video Conferencing (“VC”)/ Other Audio Visual Means (“OAVM”) in compliance with the applicable provisions of the Companies Act, 2013, SEBI Listing Regulations and other relevant circulars issued by the Ministry of Corporate Affairs and SEBI in this regard, from time to time, to transact the business(es) as set out in the Notice of AGM. The Company is providing e-voting facility (both remote e-voting before the AGM and e-voting during the AGM) to cast their votes electronically through e-voting services of CDSL, in respect of all the business(es) as set out in the Notice of AGM. Members holding shares as on cut-off date i.e. Monday, September 21, 2026 shall be entitled to avail the e-voting facility. The remote e-voting period shall commence on September 25, 2026 at 09:00 a.m. (IST) and shall end on September 27, 2026 at 05:00 p.m. (IST). The detailed procedure of e-voting and participation in the AGM through VC/OAVM is provided in the Notes to the Notice of AGM. The Annual Report containing the Notice of the AGM is also uploaded on the website of the Company at https://gemenviro.com/annual-report/ . Kindly take the same on your record and bring notice to all the concerned. For GEM Enviro Management Limited --------------------- Tripti Goyal Company Secretary and Compliance Officer Membership No.: ACS73180 Encl: as above GEM ENVIRO MANAGEMENT LIMITED 13TH ANNUAL REPORT FY 2025-26 1 2 3 SUSTAINABLE GREENER STRONGER SOLUTIONS TOMORROW COMMUNITIES Copyright © 2026 | GEM Enviro Management Limited INSIDE THIS REPORT CORPORATE OVERVIEW Company Profile 3 Board of Directors 4 Corporate information 6 Essential Highlights 7 Services & Solutions Portfolio 8 Executive Summary 10 Chairman's Message to Stakeholders 12 Managing Director's Message to Stakeholders 14 STATUTORY & MANAGEMENT REPORTS Management Discussion & Analysis Report 17 Notice of the 13th Annual General Meeting 26 Directors' Report 44 Annexure I: Form AOC-1 64 Annexure II: Secretarial Audit Report (MR-3) 66 Annexure III: Business Responsibility & Sustainability Report (BRSR) 70 Annexure IV: Annual Report on CSR Activities 106 Annexure V: Particulars of employees 109 FINANCIAL STATEMENTS Standalone Independent Auditor's Report 110 Standalone Financial Statements & Notes 122 Consolidated Independent Auditor's Report 154 Consolidated Financial Statements & Notes 161 Thank You 194 ABOUT GEM ENVIRO MANAGEMENT LIMITED GEM facilitates the responsible channelization of waste to recycling partners, ensuring proper handling throughout the recycling journey. GEM is building Environmental, Social and Governance (ESG) focused infrastructure that enables organizations to improve their sustainability performance and align with evolving environmental, social and governance expectations. GEM is providing Extended Producer Responsibility (EPR) Compliance Management & Credit Facilitation for diverse waste streams. GEM is providing end-to-end sustainability and regulatory compliance solutions to help organizations to meet their evolving environmental obligations and sustainability commitments. GEM is expanding ESG consulting and Business Responsibility and Sustainability Reporting advisory services to help organizations strengthen their sustainability performance and regulatory compliance. GEM is expanding technology-driven platforms for waste management, compliance management and sustainability reporting. ELIFORP YNAPMOC GEM Enviro Management Limited is a sustainability solution organization dedicated to building a greener and more responsible future and providing a variety of sustainability services to its clients. With a PAN-India presence and a strong network of waste collectors and recyclers, GEM enables businesses across sectors to reduce their environmental impact. Our comprehensive range of services spans across: These sustainability-driven initiatives complement our existing strengths and reinforcing GEM's commitment to fostering a sustainable future while delivering long-term value to all stakeholders. Registered Office: Corporate Office: Unit No. 203, Plaza 3, Central Square, 3rd Floor, A-115, Sector 136, Bara Hindu Rao, Delhi-110006 Noida, Uttar Pradesh- 201304 Tel No.: 0120- 4923132 Email: investors@gemenviro.com Website: www.gemenviro.com BOARD OF DIRECTORS NOITAMROFNI ETAROPROC Mr. Dinesh Pareekh Chairman and Non-Executive Director Mr. Dinesh Pareekh is a distinguished business leader and a seasoned professional in the corporate world, brings a wealth of expertise to his role as the Promoter and Chairman of the Company. With an illustrious career spanning over 30 years, he has a pivotal role in shaping and nurturing the growth of the organization since its inception in 2013. Mr. Dinesh Pareekh is not only a visionary in the corporate sector but also exhibits a deep commitment to sustainable practices. His experience in the recycling and waste management sector further underscores his dedication to environmental responsibility. Mr. Anil Kumar Behl Managing Director Mr. Anil Kumar Behl is a fellow member of the Institute of Chartered Accountants of India and possesses over four decades of rich and diverse professional experience. He has been closely associated with businesses focusing on sustainability, environmental consultancy and responsible business practices. Mr. Behl has played a pivotal role in advising and building organizations with a strong emphasis on environmental governance, sustainable growth and long-term value creation. His deep understanding of regulatory frameworks, sustainability initiatives and strategic business advisory enables him to provide valuable insights at both strategic and operational levels. BOARD OF DIRECTORS NOITAMROFNI ETAROPROC Suresh Kumar Gupta Independent Director Mr. Suresh Kumar Gupta is a seasoned Practicing Chartered Accountant with over 40 years of extensive professional experience in the field of accounting, auditing, taxation and financial advisory services. Throughout his distinguished career, he has advised companies across various sectors and also involved in assisting businesses in their growth and expansion, including strategic planning, financial and investments decision and evaluation of new business opportunities. Sandhya Kohli Independent Director Mrs. Sandhya Kohli holds a degree of Master of Business Administration (MBA) with a specialisation in Finance. She brings over two decades of extensive experience in the fields of finance, capital markets and allied financial services. Mrs. Kohli brings an objective perspective to the Board's deliberations and actively contributes to strengthening the Company's corporate governance framework. Her expertise in financial management, investment markets and strategic decision-making enabled her to contribute effectively to strategic planning, financial governance and risk management. NOITAMROFNI ETAROPROC KEY MANAGERIAL PERSONNEL Mr. Bhubanesh Pinani Chief Financial Officer Ms. Tripti Goyal Company Secretary and Compliance Officer STATUTORY AUDITORS INTERNAL AUDITORS Rajiv Mehrotra & Associates, Rastogi Sunil & Associates, Chartered Accountants Chartered Accountants (Firm Reg. No.: 002253C) (Firm Reg. No.: 512906C) SECRETARIAL AUDITORS LISTING HKS & Associates LLP BSE Limited (SME Platform) Practicing Company Secretaries (COP No.: 14214) REGISTRAR AND SHARE TRANS [Showing first 8,000 characters — download PDF for full document]