Business Responsibility and Sustainability Report for the Financial Year 2025-26

JAIN RESOURCE RECYCLING LIMITED (Formerly Known as Jain Resource Recycling Private Limited) August 5, 2026 JRRL/2026-27/0045 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street, Mumbai – 400 001 Bandra (E), Mumbai – 400 051 SYMBOL: JAINREC SCRIP CODE: 544537 Dear Sir/Madam Subject: Submission of Business Responsibility and Sustainability Report under Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for the Financial Year 2025-2026. Pursuant to Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015, we submit herewith the Business Responsibility and Sustainability Report (“BRSR”) for the financial year 2025-26, which forms an integral part of the Annual Report of the Company for the said financial year. The copy of the same is also available on the website of the Company at: https://jainmetalgroup.com/ Kindly take the information on record. Yours faithfully, For JAIN RESOURCE RECYCLING LIMITED (FORMERLY JAIN RESOURCE RECYCLING PRIVATE LIMITED) ARAVINDKUMAR V COMPANY SECRETARY AND COMPLIANCE OFFICER Registered Office: THE LATTICE, Old No. 7/1, New No. 20, 4th Floor, Bishop Ezra Sargunam Road, Kilpauk, Chennai 600 010, T.N, India Unit I : D-12, SIPCOT lndl. Complex, Gummidipoondi, Thiruvallur, 601 201, T.N, India Unit II : Plot No. R1 - R3, Pappankuppam Village, SIPCOT Ind!. Complex, Gummidipoondi, Thiruvallur, 601 201, T.N, India T: +91 44 4340 9494 E: info@jainmetalgroup.com W: www.jainmetalgroup.com CIN No. L27320TN2022PLC150206 Business Responsibility and Sustainability Report SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the L27320TN2022PLC150206 listed entity 2. Name of the listed entity Jain Resource Recycling Limited 3. Year of incorporation February 25, 2022 4. Registered office address The Lattice, 4th Floor, Old no 7/1, New No. 20, Bishop Ezra Sargunam Road, Kilpauk, Chennai - 600 010, Tamil Nadu, India 5. Corporate address The Lattice, 4th Floor, Old no 7/1, New No. 20, Bishop Ezra Sargunam Road, Kilpauk, Chennai - 600 010, Tamil Nadu, India 6. Email info@jainmetalgroup.com 7. Telephone +91 44 4340 9494 8. Website https://jainmetalgroup.com/ 9. Financial year for which reporting is FY 2025-26 being done 10. Name of the stock exchange(s) where Name of Exchange Stock Code shares are listed BSE Limited 544537 National Stock Exchange of JAINREC India Limited 11. Paid-up Capital ₹69,01,71,628 12. Name and contact details (telephone, Mr Aravind Kumar email address) of the person who may Company Secretary & Compliance Officer be contacted in case of any queries on cs@jainmetalgroup.com Tel No.: +91 44 43409494 the BRSR report 13. Reporting boundary - Are the Consolidated disclosures under 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 business % of turnover of the Description of main activity No. activity entity 1. Manufacturing Copper, Aluminium and Manufacturing 100% Lead Scrap 17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover): Sr. % of total turnover Product/service NIC Code No. contributed 1. Manufacturing of lead, zinc and tin, their products 242006 40% and alloys 2. Manufacture of copper products and alloys 242002 55% 3. Manufacture of aluminium from alumina 242004 4% *The code has been updated as per the NIC 2025. 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 4 1 5 International 0 0 0 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) Pan India International (No. of Countries) 20 b. What is the contribution of exports as a percentage of the total turnover of the entity? Exports contribute about 62% of the total turnover of the entity. c. A brief on types of customers T he Company operates a B2B model, supplying recycled non-ferrous metals and by-products to approximately 371 clients across over 20 countries. The customer base spans the following key segments: n E nd-Use Industries: Energy storage, automotive, electrical and electronics, construction, renewable energy, manufacturing, and consumer goods n D omestic Marquee Clients: Vedanta Limited, Amara Raja Batteries Limited, Luminous Power Technologies, HBL Batteries, and Chloride Metals Limited. n I nternational Marquee Clients: Mitsubishi Corporation, Nissan Trading Company, Trafigura, IXM SA, Toko Company Limited, and Hodaka n B y-Product Markets: Tin refiners, alloy manufacturers, and plastic product manufacturers utilising recycled PP and PVC granules IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Total Male Female Sr. No. Particulars (A) No. (B) % (B/A) No. (C) % (C/A) EMPLOYEES 1. Permanent (D) 443 407 91.87% 36 8.13% 2. Other than permanent (E) 0 0 0.00% 0 0.00% 3. Total employees (D + E) 443 407 91.87% 36 8.13% WORKERS 4. Permanent (F) 0 0 0% 0 0% 5. Other than permanent (G) 1,350 790 58.52% 560 41.48% 6. Total workers (F + G) 1,350 790 58.52% 560 41.48% b. Differently abled employees and workers: Total Male Female Sr. No Particulars (A) No. (B) % (B/A) No. (C) % (C/A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) Nil Nil 0.00% Nil 0.00% 2. Other than permanent (E) Nil Nil 0.00% Nil 0.00% 3. Total differently abled employees Nil Nil 0.00% Nil 0.00% (D + E) DIFFERENTLY ABLED WORKERS 4. Permanent (F) Nil Nil 0.00% Nil 0.00% 5. Other than permanent (G) Nil Nil 0.00% Nil 0.00% 6. Total differently abled workers Nil Nil 0.00% Nil 0.00% (F + G) 21. Participation/Inclusion/Representation of women No. and percentage Total of Females No. (B) % (B/A) Board of Directors 8 1 12.5% Key Management Personnel 4 0 0% 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025-26 FY 2023-24 (Turnover FY 2024-25 (Turnover (Turnover rate in rate in the year prior to rate in previous FY) current FY) the previous FY) Male Female Total Male Female Total Male Female Total Permanent employees 15% 36% 16% 17% 38% 38% 11% 11% 11% Permanent workers NA NA NA NA NA NA NA NA NA V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding/subsidiary/associate companies/joint ventures Indicate Does the entity whether % of shares indicated at column Name of the holding/subsidiary/ holding/ held by A, participate in the Sr. No. associate companies/joint ventures (A) subsidiary/ listed Business Responsibility associate/ entity initiatives of the listed joint venture entity? (Yes/No) 1. Jain Green Technologies Private Limited, Subsidiary 100% Yes India 2. Jain Ikon Global Ventures FZC, UAE Joint Venture 70% No (Classified as held for sale) 3. Jain CY Solutions Private Limited, India Joint Venture 52% No 4. Sun Minerals Mannar Private Limited, Associate 28.88% No Sri Lanka VI. CSR Details i. Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes ii. Turnover (in ₹): 95,431.13 Million iii. Net worth (in ₹): 15,612.49 Million 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: Grievance FY 2025-26 FY 2024-25 Redressal (Current Financial Year) (Previous Financial Year) Mechanism Stakeholder Number of Number of in place (Yes/ group from complaints complaints No) (If Yes, Number of Number of whom with with then provide complaints complaints complaint is pendin [Showing first 8,000 characters — download PDF for full document]