General Updates

NALWA SONS INVESTMENTS LIMITED Regd. Office: 28, Najafgarh Road, Moti Nagar Industrial Area, Delhi – 110 015. India CIN: L65993DL1970PLC146414 September 5, 2026 BSE Ltd. National Stock Exchange of India Ltd. Corporate Relationship Department, E x c h a n g e Plaza, 5th Floor, 1st Floor, New Trading Ring, Plot no. C/1, G Block Rotunda Building, P J Towers, Bandra-Kurla Complex, Bandra(E), Dalal Street, Fort, Mumbai – 400 001 Mumbai-400051 Email: corp.relations@bseindia.com Email: cmlist@nse.co.in Security Code: 532256 Security Code: NSIL Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Dear Sir/Madam, Pursuant to Regulation 34(2)(f) of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, read with SEBI Circular No. SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12th July 2023, we are submitting herewith the Business Responsibility and Sustainability Report(“BRSR”) for the Financial Year 2025-26. The same is available at the website of the Company at www.nalwasons.com. You are request to kindly take the above information on record. Yours Faithfully, For Nalwa Sons Investments Limited (Ajay Mittal) Company Secretary Encl. As above Corporate Office: Jindal Centre, 12, Bhikaiji Cama Place, New Delhi – 110 066. Branch Office: O.P. Jindal Marg, Hisar-125 005, Phone: +91 1662 222471 W: www.nalwasons.com E: investorcare@nalwasons.com Nalwa Sons Investments Limited Annual Report 2025-26 Annexure-D of Director’s Report BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Section A: General Disclosure I) Details of the listed entity: 1. Corporate Identity Number (CIN) of the Listed L65993DL1970PLC146414 Entity 2. Name of the Listed Entity Nalwa Sons Investments Limited (“NSIL/the Company”) 3. Year of incorporation 18-11-1970 4. Registered office address 28 Najafgarh Road, Moti Nagar Industrial Area, New Delhi –110 015 Phone No.: (011) 45021854, 45021812 5. Corporate address Jindal Centre, 12, Bhikaiji Cama Place, New Delhi – 110 066 Phone No.: (011) 26188345-60, 41462000 Branch Address O.P. Jindal Marg, Hisar-125 005, Haryana Phone No.: (01662) 222471-83 6. E-mail investorcare@nalwasons.com 7. Telephone Phone No.: (01662) 222471-83 8. Website www.nalwasons.com 9. Financial year for which reporting is being done 2025-26 10. Name of the Stock Exchange(s) where shares are 1. BSE Limited listed 2. National Stock Exchange of India Limited 11. Paid-up Capital Rs. 5,13,61,630 12. Name and contact details (telephone, email Mr. Mahender Kumar Goel, Whole Time Director address) of the person who may be contacted in Phone No: (01662)- 222471-83 case of any queries on the BRSR report Email: investorcare@nalwasons.com 13. Reporting boundary - Are the disclosures under The disclosures in this report are prepared on a standalone this report made on a standalone basis (i.e. only basis. 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 Not Applicable 15. Type of assurance obtained Not Applicable II) Products/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. Non Banking Financial Investing majorly in the shares of Group 100* Company- Non-Deposit taking Companies and granting loans to Group Companies. *The Company’s primary sources of income consist of dividends, interest, net gain on fair value changes, which constitute 100% of the Company’s income. Nalwa Sons Investments Limited Annual Report 2025-26 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code % of total Turnover contributed 1 Interest and dividend 642 100* *The Company’s primary sources of income consist of dividends, interest, net gain on fair value changes, which constitute 100% of the Company’s income. 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 0 3 3 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 *The Company is a non-banking financial company, primarily involved in investing in securities of Group Companies and grant loans to Group Companies. b. What is the contribution of exports as a percentage of the total turnover of the entity? - NA c. A brief on types of customers: The Company is a non-banking financial company, primarily involved in investing in securities of Group Companies and grant loans to Group Companies. IV) Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): S.No. Particulars Total (A) Male Female No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 4 4 100 0 0 2. Other than Permanent (E) 0 0 0 0 0 3. Total employees (D + E) 4 4 100 0 0 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 Nalwa Sons Investments Limited Annual Report 2025-26 b. Differently abled Employees and workers: S.No. Particulars Total (A) Male Female 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 0 0 0 0 0 employees (D + E) 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 0 0 0 0 0 workers (F + G) 21. Participation/Inclusion/Representation of women: Total (A) No. and percentage of Females No. (B) % (B / A) Board of Directors 6 1 16.67 Key Management Personnel* 3 0 0 * Key Management Personnel includes one member who is also a member of the Board of Directors 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in current FY) (Turnover rate in previous FY) (Turnover rate in the year prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent 0 0 0 0 0 0 25% 0 25% Employees Permanent 0 0 0 0 0 0 0 0 0 Workers V) Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures S.No. Name of the holding/ subsidiary/ Indicate whether % of shares held Does the entity indicated at associate companies/ joint holding/ by listed entity column A, participate in the ventures (A) Subsidiary/ Business Responsibility Associate/ Joint initiatives of the listed entity? Venture (Yes/No) 1. Nalwa Trading Limited Subsidiary 86.95 No 2. Brahmaputra Capital & Financial Subsidiary 50.10 No Services Ltd Nalwa Sons Investments Limited Annual Report 2025-26 S.No. Name of the holding/ Indicate whether % of shares held Does the entity indicated at subsidiary/ associate holding/ by listed entity column A, participate in the companies/ joint ventures Subsidiary/ Business Responsibility (A) Associate/ Joint initiatives of the listed entity? Venture (Yes/No) 3. Jindal Steel & Alloys Ltd Subsidiary 99.99 No 4. Jindal Equipment Leasing and Associate 25.52* No Consultancy Services Ltd * Represent voting power VI) CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No): Yes (ii) Turnover* (in Rs.): Rs. 89,19,17,887 (iii) Net worth* (in Rs.): Rs. 500,36,12,750 * As on 31st March, 2025 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: During FY 2025-26, there were no cases of violation of Code of Conduct and no case was reported under the Company’s Whistle Blower Policy and Anti Bribery & Anti-Corruption Policy. Stakeholder Grievance FY 25 [Showing first 8,000 characters — download PDF for full document]