Submission of Business Responsibility and Sustainability Report for FY 2025-26

August 06, 2026 The National Stock Exchange of India Limited, BSE Limited Exchange Plaza, Bandra-Kurla Complex, Listing department, First floor, PJ Towers, Bandra (E), Mumbai – 400051 Dalal Street, Fort Mumbai - 400 001 Symbol: FIVESTAR Scrip code: 543663, ,974905,975246,975598 Dear Sir/ Madam, Sub: Submission of Business Responsibility and Sustainability Report for FY 2025-26 Pursuant to Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed the Business Responsibility and Sustainability Report for the financial year 2025-26. A copy of the same is also available on the website of the Company https://fivestargroup.in/ Kindly take the above information on record. Thanking you, Yours faithfully, For Five-Star Business Finance Limited Vigneshkumar SM Company Secretary & Compliance Officer Business Responsibility & Sustainability Report 79 Five-Star Business Finance Ltd. Business Responsibility & Sustainability Report Annexure E SECTION A: GENERAL DISCLOSURE I. Details of the Listed Entity 1. Corporate Identity Number (CIN) of the Listed Entity L65991TN1984PLC010844 2. Name of the Listed Entity FIVE-STAR BUSINESS FINANCE LIMITED 3. Year of incorporation 1984 4. Registered office address New No 27, Old No 4, Taylor’s Road, Kilpauk, Chennai 600010 5. Corporate address New No 27, Old No 4, Taylor’s Road, Kilpauk, Chennai 600010 6. E-mail cs@fivestargroup.in 7. Telephone 044–4610 6200 8. Website Five Star Business Finance (www.fivestargroup.in) 9. Financial year for which reporting is being done FY 2025 - 2026 10. Name of the Stock Exchange(s) where shares are listed National Stock Exchange, Bombay Stock Exchange 11. Paid-up Capital INR 295,175,278 Contact Person 12. Name of the Person Vigneshkumar S M Telephone 044–4610 6260 Email address cs@fivestargroup.in Reporting Boundary 13. Type of Reporting: The disclosures in this report have been made on standalone basis for Five Star Business Finance Limited. If selected consolidated: Not Applicable 14. Name of assessment or assurance provider SGS India Pvt. Ltd 15. Type of assessment or assurance obtained Reasonable Assurance has been provided for BRSR core indicators for the period 1 April, 2025 to 31 March, 2026 II. Product/Services S.No. Description of Main Description of Business % Turnover Activity Activity of the Entity 16. Details of 1. Onward Lending Five-Star Business Finance Limited is registered with the 100% business activities Reserve Bank of India (RBI) as a non-deposit taking Non-Banking Financial Company (NBFC). The Company offers secured financial products, primarily in the form of small business loans, to micro-entrepreneurs and self-employed individuals who typically have limited access to formal credit channels. Its operations are largely concentrated in urban and semi-urban markets. The loans extended are predominantly secured against the self-occupied residential properties of borrowers, which account for over 95% of the collateral provided. Loan amounts generally range from `1 lakh to `10 lakh, with the majority of disbursements falling below `5 lakh. These loans are structured with longer repayment tenures, typically between five and seven years, to enhance affordability and customer convenience. Additionally, the Company follows a prudent risk-management approach by maintaining conservative Loan-to-Value (LTV) and Debt Burden Ratio (DBR) thresholds of approximately 50% at the time of loan origination, ensuring adequate security coverage and sustained repayment capability throughout the loan tenure. 17. Products / Services sold by the entity S.No. Product / Service NIC Code % of Total Turnover Contributed 1. Small Business 64920 100% Annual Report 2025 - 26 80 III. Operations 18. Number of locations where plants and/or operations / offices of the entity are situated include: Location Number of Plants No. of Offices Total National 0 844 844 International 0 0 0 Market served by the entity Locations 19. a. No. of Locations National (No. of States) 10 International (No. of Countries) 0 19. b. What is the contribution of exports as a percentage of the total Nil; the Company is a domestic entity with 100% of its operations turnover of the entity? within India, with 100% of its business activities conducted domestically. 19. c. A brief on types of customers Secured Business Loans: The Company operates in the secured lending segment, primarily serving micro-entrepreneurs, small business owners, and self-employed individuals who have limited access to formal credit systems, to meet their business and related financial requirements and other needs. IV. Employees 20. Details as at the end of financial year: Male Female S.No. Particulars Total (A) No. (B) % (B/A) No. (C) % (C/A) Employees a. Employees and workers (including differently abled) 1 Permanent Employees (D) 14,153 13,824 98% 329 2.32% 2 Other than Permanent Employees (E) 6 5 83% 1 16.67% 3 Total Employees (D+E) 14,159 13,829 98% 330 2.33% b. Differently abled employees and workers 1 Permanent Employees (F) 0 0 0 0 0 2 Other than Permanent Employees (G) 0 0 0 0 0 3 Total Employees (F+G) 0 0 0 0 0 21. Participation/Inclusion/Representation of women No. and % of Female S.No. Category Total (A) No. (B) % (B/A) 1 Board of Directors 8 2 25% 2 Key Management Personnel 3 0 0 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025 - 2026 FY 2024 - 2025 FY 2023 - 2024 (Turnover rate in current FY) (Turnover rate in current FY) (Turnover rate in the year prior Category to previous FY) Male Female Total Male Female Total Male Female Total Permanent Employees 57% 32% 56% 46% 32% 45% 49% 28% 49% V. Holding, Subsidiary, and Associate Companies (including joint ventures) 23. Name of the holding / subsidiary / associate companies / joint ventures Name of the holding / Indicate whether it is Does the entity indicated in subsidiary / associate a holding / Subsidiary % of shares held by column A, participate in the S.No. companies / joint / Associate / or Joint the listed entity Business Responsibility initiatives ventures Venture of the listed entity? (Yes/No) 1 Nil NA NA NA 81 Five-Star Business Finance Ltd. VI. CSR Details 24. a. Whether CSR is applicable as per section 135 of Companies Act, 2013 Yes b. Turnover (in Rs.) INR 324,597 lakhs c. Net Worth (in Rs.) INR 738,015 lakhs 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 FY 2025 - 26 (Current FY) FY 2024 - 25 (Previous FY) Stakeholder Grievance Number of Number of Remarks Number of Number of Remarks group from Redressal If Yes, then provide web- complaints complaints complaints complaints whom the Mechanism link for the grievance filed during pending filed during pending complaint in Place redress policy the year resolution at the year resolution at is received (Yes/No) the close of the close of the year the year Communities Yes Business-Responsibility-and- 0 0 - 0 0 - Sustainability-Reporting-Policy.pdf Investors Yes https://fivestargroup.in/ 0 0 - 0 0 - (other than investor-grievances/ shareholders) Shareholders Yes https://fivestargroup.in/ 4 0 All complaints 0 0 - investor-grievances/ reported during the period have been reviewed and resolved. Employees Yes Whistle-Blower-Policy-Vigil- 0 0 - 0 0 - and workers Mechanism.pdf Customers Yes Grievance-Redressal-Policy.pdf 956 151 A total of 956 250 0 - complaints were recorded, of which 151 are currently pending and in the process of being resolved. Value Chain Yes Business-Responsibility-and- 0 0 - 0 0 - Partners Sustainability-Reporting-Policy.pdf Others NA 0 0 - 0 0 - (please specify) 26. Overview of the entity’s material responsible business conduct issues Material Issue Indicate whether The rationale for identifying In case of risk, Financial implications of Identified risk or opportunity the risk/opportunit [Showing first 8,000 characters — download PDF for full document]