Business Responsibility and Sustainability Report

July 23, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G Dalal Street, Fort, Bandra Kurla Complex Mumbai - 400 001 Bandra (East), Mumbai - 400 051 BSE Scrip Code: 544311 NSE Symbol: IGIL Subject: Business Responsibility and Sustainability Report (BRSR) for the financial year ended March 31, 2026 Dear Sir/Madam, Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, please find enclosed the Business Responsibility and Sustainability Report (BRSR) of the Company for the financial year ended March 31, 2026, which forms part of the Annual Report for FY 2025-26. The document is also available on the website of the Company in Annual Report 2025-26 file at: https://investor.igi.org/annual-reports/. This is for your information and records. Thanking you, Yours faithfully, For International Gemological Institute Limited Nitika Dalmia Company Secretary and Compliance Officer Encl: a/a Corporate Statutory Financial Annual Report 2025-26 Overview Reports Statements BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT SECTION A: GENERAL DISCLOSURES III. Operations I. Details of the listed entity 18. Number of locations where plants and/or operations/offices of the entity are situated 1. Corporate Identity Number (CIN) of the listed entity L46591MH1999PLC118476 Location Number of plants Number of offices Total 2. Name of the listed entity International Gemological Institute Limited National - 22 22 International - - - 3. Year of incorporation 1999 4. Registered office address 702, 7th Floor, The Capital, Bandra Kurla Complex, Bandra (E), Mumbai, Maharashtra, India, 400051 19. Markets served by the entity: 5. Corporate address 702, 7th Floor, The Capital, Bandra Kurla Complex, Bandra a. Number of locations (E), Mumbai, Maharashtra, India, 400051 Location Number 6. Email investor.relations@igi.org National (No. of states) 16 7. Telephone +91 22 4035 2550 International (No. of countries) 0 8. Website www.igi.org 9. Financial year for which reporting is being done 2025–26 (1st January, 2025, to 31st March, 2026)* b. What is the contribution of exports as a percentage of the total turnover of the entity? 3.46% 10. Name of the Stock Exchange(s) where shares are listed • BSE Limited • National Stock Exchange of India Limited Note: The export turnover, representing 3.46% of the Company’s total turnover, is primarily attributable to sales of stationery 11. Paid-up capital Rs. 864,319,392 items, machinery, and export transactions carried out through the SEEPZ unit. 12. Name and contact details (telephone, Email address) of the Mr. Eashwar Iyer, c. A brief on types of customers person who may be contacted in case of any queries on the Chief Financial Officer BRSR report Telephone: 022 4035 2550 We serve a diverse customer base that spans lab-grown diamond producers, natural diamond and colored stone 13. Reporting boundary – Are the disclosures under this report Standalone wholesalers, and jewelry manufacturers and retailers. Over the years, we have built enduring relationships with leading made on a standalone basis (i.e., only for the entity) or on brands and retail partners, including several renowned international jewelry houses and large retail chains. a consolidated basis (i.e., for the entity and all the entities which form a part of its consolidated financial statements, IV. Employees taken together) 14. Name of assurance provider TUV SUD SOUTH ASIA PVT. LTD 20. Details as at the end of the current year 15. Type of assurance obtained Reasonable Assurance a. Employees and workers (including differently abled) *The Company has historically prepared its financial statements based on the calendar year (1st January to 31st December). S. Particulars Total Male Female During the current period, the Company has transitioned to a financial year ending 31st March. Accordingly, the current reporting No. (A) No. (B) % (B/A) No. (C) % (C/A) period is a transitional period of fifteen months, commencing on 1st January, 2025 and ending on 31st March, 2026, to align Employees 1. Permanent (D) 1,306 821 62.86 485 37.13 future reporting periods with the revised financial year. Comparative figures, where presented, may not be directly comparable 2. Other than permanent (E) 39 15 38.4 24 61.53 due to the extended reporting period. 3. Total employees (D + E) 1,345 836 62.15 509 37.84 Current Reporting Period: 15 months from 1st January, 2025, to 31st March, 2026. Workers Previous Reporting Period: CY 2024 (1st January, 2024 – 31st December, 2024). 4. Permanent (F) 0 0 0 0 0 5. Other than permanent (G) 0 0 0 0 0 Year Prior to Previous Reporting Period: CY 2023 (1st January, 2023 – 31st December, 2023). 6. Total workers (F + G) 0 0 0 0 0 II. Products/services b. Differently abled employees and workers 16. Details of business activities (accounting for 90% of the turnover): S. Particulars Total Male Female S. Description of main activity Description of Percentage of turnover No. business activity of the entity No. (A) No. (B) % (B/A) No. (C) % (C/A) Differently abled employees 1. Certification services Grading and 98.79% certification of 1. Permanent (D) 2 2 100 0 0 diamonds, colored 2. Other than permanent (E) 0 0 0 0 0 stones and jewelry 3. Total differently abled workers (D + E) 2 2 100 0 0 Differently abled workers 17. Products/services sold by the entity (accounting for 90% of the entity’s turnover) 4. Permanent (F) 0 0 0 0 0 5. Other than permanent (G) 0 0 0 0 0 S. Product/service NIC Code Percentage of total No turnover 6. Total differently abled workers (F + G) 0 0 0 0 0 1. Research & Consultancy in Gemology 74909 98.79% 168 169 International Gemological Institute Limited Corporate Statutory Financial Annual Report 2025-26 Overview Reports Statements BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 21. Participation/inclusion/representation of women S. Name of the holding/subsidiary/ Indicate whether Percentage Does the entity indicated Total No. and percentage of females No. associate companies/joint ventures holding/ subsidiary/ of shares at column A, participate in (A) No. (B) % (B/A) (A) associate/joint held by listed the Business Responsibility venture entity initiatives of the listed Board of Directors 7 1 14.29 entity? (Yes/No) Key Management Personnel 3 0 0 15 IGI (Shenzhen) Jewelry Testing co., Ltd. Wholly owned 100% No subsidiary – Indirect 22. Turnover rate for permanent employees and workers 16 American Gemological Laboratories, Wholly owned 100% No (Disclose trends for the past 3 years) LLC subsidiary – Indirect 2025-26 CY 2024 CY 2023 (January 2023 to Note: (January 2025 to (January 2024 to December 2023) March 2026) (Current December 2024 (Turnover rate in the • Sr No. 10 has become a subsidiary with effect from May 16th May, 2025. reporting year) (Turnover rate in the previous year prior to the previous reporting year) reporting year) • Sr. Nos. 13 & 16 have become subsidiaries with effect from 10th February, 2026. Male Female Total Male Female Total Male Female Total VI. CSR Details Permanent employees 15% 19% 17% 12% 14% 13% 13% 16% 14% Permanent workers NA NA NA NA NA NA NA NA NA 24. (i) Whether CSR is applicable as per section 135 of the Companies Act, 2013: Yes V. Holding, Subsidiary and Associate Companies (including joint ventures) (ii) Turnover (In Rs.): 15,976 million 23. (a) Names of holding/subsidiary/associate companies/joint ventures (iii) Net Worth (In Rs): 25,908.35 million S. Name of the holding/subsidiary/ Indicate whether Percentage Does the entity indicated No. associate companies/joint ventures holding/ subsidiary/ of shares at column A, participate in VII. Transparency and Disclosures Compliances (A) associate/joint held by listed the Business Responsibility venture entity initiatives of the li [Showing first 8,000 characters — download PDF for full document]