Business Responsibility and Sustainability Reporting (BRSR) for FY 2025-2026.

Ref: SSFL/Stock Exchange/2026-27/050 July 24, 2026 To To BSE Limited, National Stock Exchange of India Limited, Department of Corporate Services Listing Department P. J. Towers, 25th Floor, Exchange Plaza, C-1, Block G, Dalal Street, Bandra Kurla Complex, Bandra (E) Mumbai – 400001 Mumbai – 400051 Scrip Code: 542759 and 890221 Symbol: SPANDANA and SSFLPP Dear Sir/Madam, Sub: Business Responsibility and Sustainability Report for financial year 2025-26. Pursuant to Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, please find enclosed herewith Business Responsibility and Sustainability Report for financial year 2025-26, which also forms part of Annual Report for financial year 2025-26. The aforesaid document is also available on the website of the Company at www.spandanasphoorty.com. Kindly take the same on record. Thanking You. Yours Sincerely, For Spandana Sphoorty Financial Limited Vinay Prakash Tripathi Company Secretary Encl: as above Spandana Sphoorty Financial Limited CIN - L65929TG2003PLC040648 Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg Panmaktha, Hyderabad – 500081, Telangana Ph: +9140-48126666 | contact@spandanasphoorty.com | www.spandanasphoorty.com 116 I Spandana Sphoorty Financial Limited Business Responsibility & Sustainability Report 2025-26 Principle 1 Principle 2 Principle 3 Businesses should Businesses should Businesses should conduct and provide goods respect and promote govern themselves and services in the wellbeing of all employees, with integrity in a manner that is including those in a manner that is sustainable and safe. their value chains. ethical, transparent, and accountable. Principle 4 Principle 5 Principle 6 Businesses should Businesses should Businesses should respect the interests of respect and respect, protect, and and be responsive to all promote human rights. make efforts to restore its stakeholders. the environment. Principle 7 Principle 8 Principle 9 Businesses, when Businesses should Businesses should engaging in influencing promote inclusive engage with and public and regulatory growth and provide value to policy, should do equitable development. their consumers in a so in a manner responsible manner. that is responsible and transparent. SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Entity L65929TG2003PLC040648 2. Name of the Entity Spandana Sphoorty Financial Limited (“SSFL or Company”) 3. Year of incorporation 2003 4. Registered office address Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg, Panmaktha, Rangareddy, Hyderabad, Telangana, India, 500081 5. Corporate address Galaxy, Wing B, 16th Floor, Plot No.1, Sy No 83/1, Hyderabad Knowledge City, TSIIC, Raidurg, Panmaktha, Rangareddy, Hyderabad, Telangana, India, 500081 6. E-mail secretarial@spandanasphoorty.com 7. Telephone +9140-45474750 8. Website www.spandanasphoorty.com 9. Financial year for which reporting is being done 01 April 2025 to 31 March 2026 10. Name of the Stock Exchange(s) where shares are listed BSE Limited (BSE); and National Stock Exchange of India Limited (NSE) 11. Paid-up Capital ₹ 79,97,23,250 12. Name and contact details (telephone, email address) Mr. A. Bhanu Prakash of the person who may be contacted in case of any Vice President - CSR & Sustainability queries on the BRSR report 040-45474750 13. Reporting boundary - Are the disclosures under this Disclosures made in this BRSR report are on report made on a standalone basis (i.e., only for the standalone basis. 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 - 15. Type of assurance obtained - II. Products/Services 16. Details of business Activities (accounting for 90% of the turnover): Description S. % of Turnover of of Main Description of Business Activity No. the entity Activity 1. Microfinance Spandana Sphoorty Financial Ltd. is a Non-Banking Financial 100% Company – Microfinance Institution (NBFC-MFI) focused on providing microcredit to women from low-income households across India. The Company extends affordable and responsible financial services to support income-generating activities, thereby enabling financial inclusion among financially underserved and unbanked populations. Through its microfinance offerings, Spandana Sphoorty plays a vital role in promoting women entrepreneurship, particularly in rural and remote regions. These efforts contribute to livelihood enhancement, economic empowerment of women, and the sustainable development of communities. Corporate overview Statutory Reports Financial Statements Annual Report 2025-26 | 117 118 I Spandana Sphoorty Financial Limited 17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover): S. % of total Turnover Product/Service NIC Code No. contributed 1. Microfinance 64990 100% 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 1321 6 1327 International Nil Nil Nil 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States and Union Territories) 20 International (No. of Countries) Nil b. What is the contribution of exports as a percentage of the total turnover of the entity? 0.0% c. A brief on the types of customers We serve the low-income and financially underserved segments of the population in India, primarily in rural and semi-urban areas, providing micro loans to support income-generation activities that empower individuals and communities. We lend under the Joint Liability Group (JLG) model to only women borrowers. These women often lack access to traditional banking services. The small loans we provide give a steady drift to help our borrowers soar higher in their entrepreneurial flight while also giving them a strong chance to dream of a better life for their families and themselves. Our loans have a one-to-two-year tenure and are provided for purposes like agriculture, handlooms & handicrafts, cattle raring, cottage industries & micro entrepreneurial ventures like tailoring, grocery stores, education and healthcare etc., IV. EMPLOYEES 20. Details as at the end of Financial Year a. Employees (including differently abled) S. Total Male Female Particulars No. (A) No. (B) % (B/A) No. (C) % (C/A) EMPLOYEES 1. Permanent (D) 9405 8999 96% 406 4% 2. Other than Permanent (E) Not Applicable 3. Total Employees (D+E) 9405 8999 96% 406 4% WORKERS 4 Permanent (F) Not Applicable 5 Other than Permanent (G) 6 Total workers (F+G) b. Differently abled Employees and workers: S. Total Male Female Particulars No. (A) No. (B) % (B/A) No. (C) % (C/A) DIFFERENTLY ABLED EMPLOYEES 1 Permanent (D) 0 0 - 0 - 2 Other than Permanent (E) Not Applicable 3 Total Employees (D+E) 0 0 - 0 - DIFFERENTLY ABLED WORKERS 4 Permanent (F) Not Applicable 5 Other than Permanent (G) 6 Total workers (F+G) 21. Participation/Inclusion/Representation of Women Total No. and percentage of Females (A) No. (B) % (B/A) Board of Directors 10 3 30.0% Key Management Personnel 3 0 - 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2026 FY 2025 FY 2024 Male Female Total Male Female Total Male Female Total Permanent Employees 95.45% 83.97% 95.05 % 56.87% 43.02% 56.53% 48.49% 31.39% 48.14% Permanent Workers Not Applicable V. HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES (INCLUDING JOINT VENTURES) 23. (a) Names of holding/subsidiary/associate companies/joint ventures Does the entity indicated Name of the holding/ Indicate whether % of shares at column A, participate in S. subsidiary/associate holding/ Subsidiary/ held by listed the Business Responsibility No. companies/joint Associate/ Joint entity initiatives of the listed en [Showing first 8,000 characters — download PDF for full document]