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SBepStEe mLibmeirt 0ed3, 2026 National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Bandra (East), Company Code No.: 539807 MCoummpbaani -y 4 S0y0m 0b5o1l : CCAVENUE Dear SiSru/ bM: aBduasmin, ess Responsibility and Sustainability Report for the Financial Year ended March 31, 2026 Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report (“BRSR”) for the Financial Year 2025-26. The BRSR also forms part of the Annual Report for the Financial Year 2025-26, submitted with the Stock Exchanges. Request to kindly take the same on your records. Thanking you, YFoour rAsv feaintuhfeuslAlyI, Limited (Formerly known as Infibeam Avenues Limited) Shyamal Trivedi Sr. Vice President & Company Secretary Encl.: As above AvenuesAI Limited (Formerly known as Infibeam Avenues Limited) Regd. Office: th CIN: 28 Floor, GIFT Two Building, Block No. 56, Road-5C, Zone-5, GIFT CITY, Tel: Fax: Email: Website: Gandhinagar – 382 050, Gujarat, India L64203GJ2010PLC061366 +91 79 67772204 | +91 79 67772205 | ir@avenuesai.com | www.avenuesai.com Business Responsibility & Sustainability Report Section A) General Disclosures I. Details of the listed entity Particulars Details 1. Corporate Identity Number (CIN) of the Company L64203GJ2010PLC061366 2. Name of the Listed Entity AvenuesAI Limited (Formerly known as Infibeam Avenues Limited ) 3. Year of incorporation 2010 4. Registered Office address 28th Floor, GIFT Two Building, Block No.56, Road–5C, Zone-5, GIFT CITY, Gandhinagar- 382 050 Gujarat, India. 5. Corporate Office address 28th Floor, GIFT Two Building, Block No. 56, Road – 5C, Zone-5, GIFT CITY, Gandhinagar- 382 050 Gujarat, India. 6. Website www.avenuesai.com 7. Email id ir@avenuesai.com 8. Telephone +91 79 6777 2204 9. Financial year for which reporting is being done April 1, 2025 to March 31, 2026 10. Name of the Stock Exchange(s) where shares are BSE Limited and National Stock Exchange of India listed Limited 11. Paid Up Capital Rs 3492.3 million 12. Name and contact details (telephone, email Shyamal Trivedi, address) of the person who may be contacted in Sr. Vice President and Company Secretary Tel.: +91 case of any queries on the BRSR report 79 6777 2204 Email: ir@avenuesai.com 13. Reporting boundary- Are the disclosures under The disclosures under this report have been made on this report made on a standalone basis (i.e. only for a standalone basis, unless specified in any particular the entity) or on a consolidated basis (i.e. for the disclosure. entity and all the entities which form a part of its consolidated financial statements, taken together) 14. Name of the assurance provider Not Applicable 15. Type of assurance obtained Not Applicable II. Product & Services 16. Details of business activities (accounting for 90% of the turnover): S No Description of Main Activity Description of Business Activity % of turnover of the entity 1 Financial and Insurance activities Digital Payments and Checkout 100% Web Services 17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover) S No Product /Service NIC Code % of the total turnover contributed 1 Digital payment and checkout web services 62013 100% 134 AvenuesAI Limited Corporate Overview Boards’ Report Financial Statements III. Operations 18. Number of locations where plants an/or operations/offices of the entity are situated Location Number of Plants Number of Offices Total National - 7 7 International - 4 4 19. Markets served by the entity: a. Number of Locations Locations Number National (No. of States) 28 States and 8 Union Territories International (No. of Countries) 4 b. What is the contribution of exports as a percentage of the total turnover of the entity? The contribution of exports as a percentage of AvenuesAI Standalone Turnover is 1.54% c. A brief on types of customers AvenuesAI serves a diverse customer base comprising large enterprises, corporates, banks, government and public sector organisations, as well as small and medium-sized businesses and merchants. Its digital payments and enterprise technology solutions cater to customers across a wide range of sectors, including retail, travel and hospitality, education, financial services, e-commerce and government. As of March 2026, the Company had a merchant base of more than 10 million, with a significant proportion comprising MSME merchants. The Company's merchant network is spread across India, enabling businesses across metros, Tier 2 and Tier 3 cities and other parts of the country to access digital payment and technology solutions. The Company also has an established international presence, particularly in the GCC region, with the UAE being a key market. Its international customer base includes both large enterprises and MSMEs. The Company's customer portfolio includes several marquee brands and institutions across sectors, reflecting its ability to serve businesses of different sizes and requirements through its integrated payments, enterprise platforms and technology solutions. IV. Employees 20. Details at the end of Financial Year a. Employees and workers (including differently abled): Total Male Female SL No. Particulars (A) No.(B) %(B/A) No.(C) %(C/A) Employees 1 Permanent(D) 624 474 76% 150 24% 2 Other than permanent(E) - - - - - 3 Total Employees 624 474 76% 150 24% (D+E) Workers 4 Permanent(F) - - - - - 5 Other than permanent(G) - - - - - 6 Total Employees(F+G) - - - - - Annual Report 2025-26 135 b. Differently Abled Employees & Workers Total Male Female SL No. Particulars (A) No. ( B) % ( B/A) No. (c ) % ( C/A) Differently Abled Employees 1 Permanent(D) 1 1 100% 0 - 2 Other than permanent(E) - - - - - 3 Total Employees(D+E) 1 1 100% 0 - Differently Abled Workers 4 Permanent(F) - - - - - 5 Other than permanent(G) - - - - - 6 Total Employees(F+G) - - - - - 21. Participation/Inclusion/Representation of Women Total No. and percentage of Females Particulars (A) No.(B) % ( B/A) Board of directors 7 2 28.6% Key Management Personnel 4 0 0% Permanent Employees 624 150 24% 22. Turnover rate for permanent employees and workers. (Disclose trends for the past 3 years) FY2026 FY2025 FY2024 (Turnover Rate in (Turnover Rate in (Turnover Rate in the year current FY) previous FY) prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent 28% 37% 31% 23% 26% 24% 18% 26% 20% Employees Permanent NA NA NA NA NA NA NA NA NA Workers V. Holding, Subsidiary and Associate Companies (Including joint ventures) 23. (a) Names of holding/subsidiary/associate companies/joint ventures % of Does the entity indicated at Indicate whether Name of the holding / subsidiary shares column A, participate in the S holding/ Subsidiary/ / associate companies / joint held by Business Responsibility No. Associate/ Joint ventures (A) listed initiatives of the listed entity? Venture entity (Yes/No) 1 AvenuesAI Limited Holding Company NA Yes 2 Avenues Infinite Private Limited Subsidiary 100.00% No 3 Infibeam Avenues Australia Pty Step Down Subsidiary 100.00% No Limited 4 Infibeam Avenues Saudi Arabia for Subsidiary 100.00% No Information System Technology Co 5 Infibeam Digital Entertainment Subsidiary 100.00% No Private Limited 136 AvenuesAI Limited Corporate Overview Boards’ Report Financial Statements % of Does the entity indicated at Indicate whether Name of the holding / subsidiary shares column A, participate in the S holding/ Subsidiary/ / associate companies / joint held by Business Responsibility No. Associate/ Joint ventures (A) listed initiatives of the listed entity? Venture entity (Yes/No) 6 Infibeam Projects Management Step Down Subsidiary 82.66% No Private Limited 7 Uvik Technologies Private Limited Subsidiary 100.00% No 8 Vavian International Limited Subsidiary 100.00% No 9 So Hum Bharat Digital Paymen [Showing first 8,000 characters — download PDF for full document]