Please find enclosed herewith BRSR of FY 2025-26.

September 04, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeeboy Towers Exchange Plaza, 5th Floor, Plot no. C/1, Dalal Street, Fort, G Block, Bandra Kurla Complex, Bandra (E) Mumbai- 400 001 Mumbai- 400 051 BSE Scrip Code: 539056 NSE Scrip Symbol: IMAGICAA Dear Sir/Madam, Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Business Responsibility and Sustainability Report for financial year 2025-26, which also forms part of Annual Report for the financial year 2025-26. You are requested to take the same on records. Thanking you, Yours faithfully, For Imagicaaworld Entertainment Limited Shweta Singh Company Secretary & Compliance Officer Membership Number: A44973 Encl: As above CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING FOR THE FY 2025-26 SECTION A: GENERAL DISCLOSURES I. DETAILS OF THE LISTED ENTITY Sr. No. Particulars FY 2025-2026 1 Corporate Identity Number (CIN) of the Listed L92490MH2010PLC199925 Entity 2 Name of the Listed Entity Imagicaaworld Entertainment Limited (“the Company”) 3 Year of incorporation February 10, 2010 4 Registered office address 30/31 Sangdewadi Khopoli Pali Road, Taluka-Khalapur, Raigarh – 410203, Maharashtra 5 Corporate address A-301, 3rd Floor, VIP Plaza, Off New Link Road, Veera Desai Industrial Estate, Andheri (West), Mumbai 400 6 E-mail compliance@imagicaaworld.com 7 Telephone +91-22-6984 0000 8 Website http://www.imagicaaworld.com 9 Financial year for which reporting is being done April 01, 2025 - March 31, 2026 10 Name of the Stock Exchange(s) where shares are • BSE Limited (BSE) listed • National Stock Exchange of India Limited (NSE) 11 Paid-up Capital ` 5,658,614,470/- 12 Name and contact details (telephone, email Mr. Mayuresh Kore address) of the person who may be contacted in Chief Financial Officer & Head Legal case of any queries on the BRSR report +91-22-6984 0000 mayuresh.kore@imagicaaworld.com 13 Reporting boundary - Are the disclosures under Standalone Basis 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 financial statements, taken together) 14 Name of assurance provider NA 15 Type of assurance obtained NA II. PRODUCTS/SERVICES 16. Details of business activities (accounting for 90% of the turnover): Sr. Description of Main Description of Business Activity % of Turnover No. Activity of the entity 1 Theme Park and Water Entertainment destination offering theme and water-based 84% Parks attractions with F&B, merchandise and other offerings 2 Hotel 5 Star Luxury hotel providing lodging, F&B and other services 16% ANNUAL REPORT 2025-26 31 IMAGICAAWORLD ENTERTAINMENT LIMITED 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 932100 1 Theme Park and Water Parks 84% 932900 2 Hotel 551001 16% III. OPERATIONS 18. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National 5 2 7 International 0 0 0 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 2* International (No. of Countries) 0 * National: The Company operates across various states in India through its offices, dealers, and website. b. What is the contribution of exports as a percentage of the total turnover of the entity? 0.00% c. A brief on types of customers The Company serves a diverse customer base. While our flagship parks are primarily located between Mumbai and Pune, attracting visitors from this core region, we also draw customers from across the country. Our offerings appeal to people of all age groups and income levels. With thoughtfully designed promotional deals, we ensure affordability for price-sensitive customers. We cater to a wide range of segments, including individuals, schools, corporate groups, event organizers, and even weddings. IV. EMPLOYEES 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Sr. Total Male Female Particulars No. (A) No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1 Permanent (D) 738 638 86.45% 100 13.55% 2 Other than Permanent (E) 0 0 0.00% 0 0.00% 3 Total employees (D + E) 738 638 86.45% 100 13.55% WORKERS 4 Permanent (F) 0 0 0.00% 0 0.00% 5 Other than Permanent (G) 1,433 1,000 69.78% 433 30.22% 6 Total workers (F + G) 1,433 1,000 69.78% 433 30.22% 32 ANNUAL REPORT 2025-26 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS b. Differently abled Employees and workers: Sr. Particulars Total Male Female No. (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1 Permanent (D) 2 2 100.00% 0 0.00% 2 Other than Permanent (E) 0 0 0.00% 0 0.00% 3 Total differently abled employees (D + E) 2 2 100.00% 0 0.00% DIFFERENTLY ABLED WORKERS 4 Permanent (F) 0 0 0.00% 0 0.00% 5 Other than Permanent (E) 0 0 0.00% 0 0.00% 6 Total differently abled workers (F + G) 0 0 0.00% 0 0.00% 21. Participation/Inclusion/Representation of women Total No. and percentage of Females Particular* (A) No. (B) % (B / A) Board of Directors 7 1 14.29% Key Management Personnel 4 1 25.00% *Managing Director (MD) is a common member of both the Board of Directors (BOD) and Key Managerial Personnel (KMP). 22. Turnover rate for permanent employees and workers Particular FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in current (Turnover rate in previous (Turnover rate in the year FY) FY) prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent Employees 18.11% 20.94% 18.48% 22.01% 42.31% 24.46% 35.93% 56.00% 38.22% Permanent Workers* NA NA NA NA NA NA NA NA NA * The Company does not engage any permanent workers. V. HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES (INCLUDING JOINT VENTURES) 23. (a) Names of holding / subsidiary / associate companies / joint ventures Sr. Name of the holding / Indicate whether % of shares held Does the entity indicated at No. subsidiary / associate holding/subsidiary/ by listed entity column A, participate in the companies / joint ventures Associate/ Joint Business responsibility initiatives (A) Venture of the listed entity? (Yes/No) 1 Malpani Parks Private Holding NA No Limited 2 Blue Haven Entertainment Subsidiary 100% No Private Limited 3 Malpani Parks Indore Subsidiary 100% No Private Limited 4 Imagicaa Next Private Subsidiary 100% No Limited ANNUAL REPORT 2025-26 33 IMAGICAAWORLD ENTERTAINMENT LIMITED VI. CSR DETAILS 24. (i) Whether CSR is applicable as per section 135 of Yes* Companies Act, 2013 (Yes/No): a. Turnover (in `) 3,59,00,70,622/- b. Net worth (in `) 13,29,19,92,391/- * Please note that Section 135 of the Companies’ Act, 2013 relating to CSR is applicable to the Company. However, due to accumulated losses, the net profit calculated in accordance with Section 198 is negative as of March 31, 2025 and 2026. Accordingly, the Company is not required to undertake CSR expenditure for these periods. 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: Stakeholder group Grievance FY 2025-26 FY 2024-25 from whom complaint Redressal Current Financial Year Previous Financial Year is received Mechanism Number of Number of in Place Number of complaints Number of complaints (Yes/No) * complaints pending complaints pending Remarks Remarks filed during resolution at filed during resolution at the year close of the the year close of the year year Communities Yes 0 0 NA 0 0 NA Investors (other than Yes 0 0 NA 0 0 NA shareholders) Shareholders Yes 0 0 NA 0 [Showing first 8,000 characters — download PDF for full document]