Updates

June 19, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai – 400 051 Bandra East, Mumbai – 400 051 BSE – 500495 NSE – ESCORTS Sub: Business Responsibility and Sustainability Report for the financial year 2025-26 Dear Sir/ Ma’am, Pursuant to Regulation 34 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report along with Assurance Report thereon for the financial year 2025- 26, which is also forms part of the Integrated Annual Report for financial year 2025-26. This is for your information. Thanking You, Yours Faithfully, for Escorts Kubota Limited Arvind Kumar Company Secretary Encl.: As Above Escorts Kubota Limited Registered Office - 15/5, Mathura Road, Faridabad - 121003, Haryana, India Tel.: +91-129-2250222 | E-mail: corp.secretarial@escortskubota.com | Website: www.escortskubota.com Corporate Identification Number L74899HR1944PLC039088 Annexure – I to the Directors’ Report Business Responsibility & Sustainability Report SECTION A: GENERAL DISCLOSURES At Escorts Kubota Limited (EKL), we are committed to integrating ESG factors into our business strategy for sustainable growth. As a leading engineering Company in agriculture and infrastructure, we prioritize addressing Economic, Environmental, and Social impacts. Our dedication to long-term success extends to societal and environmental responsibility. This report outlines our ESG performance, initiatives based on nine principles aligning with NGRBC guidelines, and material ESG topics relevant to stakeholders. We aim to transparently share our ESG journey, achievements, challenges, and future goals to promote understanding and collaboration in achieving sustainability objectives. Please Note (*) On October 23, 2024, the Company’s Board of Directors approved the sale/transfer of its division engaged in the manufacturing, assembly, sales, servicing, research, and development of railway equipment products, including parts (the “RED Business”), through a slump sale as defined under Section 2(42C) of the Income-tax Act, 1961. Subsequently, on June 1, 2025, the Company completed the transfer of the RED Business to Sona Comstar, following the satisfaction of the conditions precedent outlined in the Business Transfer Agreement (BTA). For financial reporting purposes, the RED Business has been classified under discontinued operations. Accordingly, all disclosures and performance metrics presented in the BRSR for the current FY 2026 and the previous fiscal year will exclude the RED Business and pertain solely to the Company’s continuing operations, unless otherwise specified. I. Details of the Listed Entity 1 Corporate Identity Number (CIN) of the Listed Entity L74899HR1944PLC039088 2 Name of the Listed Entity Escorts Kubota Limited 3 Date/Year of incorporation 17-10-1944 4 Registered office address 15/5, Mathura Road, Faridabad, Haryana, India - 121003. 5 Corporate address 15/5, Mathura Road, Faridabad, Haryana, India - 121003. 6 E-mail corp.secretarial@escortskubota.com 7 Telephone +91-129-2250222 8 Website https://www.escortskubota.com/ 9 Financial year for which reporting is being done 01-04-2025 to 31-03-2026 10 Name of the Stock Exchange(s) where shares are 1) Bombay Stock Exchange Ltd. (BSE) listed 2) National Stock Exchange of India Ltd. (NSE) 11 Paid-up Capital (In K) ₹ 111,87,77,540 12 Name and contact details (telephone, email address) Name: Mr. Bharat Madan of the person who may be contacted in case of any Designation: Whole-time Director & Chief Financial Officer queries on the BRSR report Telephone: +91-129-2564838 E-mail: investor.relation@escortskubota.com 13 Reporting boundary - Are the disclosures under Standalone Basis and Refer to * Paragraph above 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 assessment or assurance provider Grant Thornton Bharat LLP 15 Type of assessment or assurance obtained Reasonable assurance on BRSR Core indicators and limited assurance and Type 2 Moderate assurance on identified non-financial information other than BRSR Core indicators. Integrated Annual Report 2025-26 Annexure – I to the Directors’ Report II. Products/services 16. Details of business activities (accounting for 90% of the turnover) % of Turnover of S. No. Description of Main Activity Description of Business Activity the entity 1 Manufacturing and Trading Manufacturing and Trading of a comprehensive range of Agri-machinery and 99.94 Construction equipment. Agri-machinery portfolio includes tractors, harvesters, farm implements, engines, spare parts, and oils & lubricants, etc., addressing the evolving mechanization requirements of the agricultural sector. Construction Equipment portfolio comprises material handling cranes, road compaction machinery, and earthmoving equipment, contributing to infrastructure and industrial development. 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): % of total Turnover S. No. Product/Service NIC Code contributed 1 Agri machinery products 2821 85.24 2 Construction Equipment 2824 14.70 III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Number of S. No. Location Number of plants Total offices 1 National 7 53* 60 2 International 1 1 2 * includes Reginal Offices and Depot 19. Markets served by the entity: a. Number of locations S. No. Locations Number 1 National (No. of states) 28 states and 8 Union Territories 2 International (No. of countries) 71 b. What is the contribution of exports as a percentage of the total turnover of the entity? 5.54 c. A brief on types of customers Escorts Kubota Limited (EKL) serves a diverse customer base across agriculture and construction sectors, focusing on delivering reliable, safe, and accessible solutions that enhance productivity and support sustainable development. The Company adopts a customer-centric approach by addressing varied needs across geographies, income segments, and end-use applications. 1. Customer in Agri Machinery Product Segment E KL caters to stakeholders across the agricultural value chain, including small and marginal farmers, large farm owners, farmer producer organizations (FPOs), cooperatives, rural entrepreneurs, and institutional customers in domestic and international markets. The Company provides end-to-end farm mechanization solutions spanning the crop cycle from land preparation to harvesting. I ts product portfolio includes tractors, transplanters, harvesters, implements, engines, and related components under Kubota, Farmtrac, Powertrac, Escorts, Steeltrac, Farmpower, and E Kubota brands, designed to suit Escorts Kubota Limited diverse agro-climatic conditions and farm sizes across more than 60 countries. EKL supports inclusive access through a wide dealer and service network, ensuring last-mile connectivity, after-sales service, and customer awareness, thereby contributing to improved farm productivity and rural livelihoods. 2. Customer in Construction Equipment Segment E KL serves a diverse set of customers engaged in infrastructure and industrial development, including construction and engineering companies, government and public sector agencies, mining operators, rental and leasing companies, and individual contractors. The Company’s construction equipment portfolio are marketed under the Escorts and Kubota brands; comprises material handling cranes, road compaction machinery, and earthmoving equipment, contributing to the development of critical sectors such as infrastructure, mining, cement, power, etc. With over 250 customer touchpoints across India and a presence in more than 30 countries, EKL ensure [Showing first 8,000 characters — download PDF for full document]