Business Responsibility and Sustainability Report-2026

The BSE Ltd. BSE’s Corporate Relationship Department 1st Floor, New Trading Ring, Rotunda Building, P.J. Towers, Dalal Street, Fort, Mumbai 400 001 KAMA/SEC/AGM-26/2026 07th August, 2026 Dear Sir, Sub: Business Responsibility and Sustainability Report- KAMA Holdings Limited In Compliance with Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 please find attached Business Responsibility and Sustainability Report for FY 2025-26 of KAMA Holdings Limited. The Business Responsibility and Sustainability Report forms an integral part of the Annual Report FY 2025- 26 which can also be accessed at the company’s website at: www.kamaholdings.com Request to kindly take this intimation on record. Thanking you, Yours faithfully, For KAMA Holdings Limited Ekta Maheshwari Whole-time Director, CFO & Company Secretary Encl : A/a Corporate Identity No. L92199DL2000PLC104779 KAMAHoldings BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed L92199DL2000PLC104779 Entity 2. Name of the Listed Entity KAMA Holdings Limited 3. Year of incorporation 28-03-2000 4. Registered office address The Galleria, DLF Mayur Vihar, Unit No. 236 & 237, Second Floor, Mayur Place, Noida Link Road, Mayur Vihar Phase I Extn, Delhi - 110 091 5. Corporate address Block - C, Sector - 45, Gurugram, Haryana, India - 122 003 6. E-mail info@kamaholdings.com 7. Telephone 91-124-4354400 8. Website www.kamaholdings.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 1. BSE Limited are listed 11. Paid-up Capital INR 32,09,05,750 12. Name and contact details (telephone, email Ekta Maheshwari address) of the person who may be contacted Whole Time Director, CFO & Company Secretary in case of any queries on the BRSR report Email - info@kamaholdings.com Contact - 0124- 4354400 13. Reporting boundary - Are the disclosures under Disclosures under this report are made on this report made on a standalone basis (i.e. standalone basis for KAMA Holdings Limited 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 Not Applicable 15. Type of assurance obtained Not Applicable II. Products and 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. Financial and Insurance Service Other financial activities 100 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. Activities of Holding Companies 642 100 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 0 2 2 International 0 0 0 KAMAHoldings 19. Markets served by the entity: a. Number of locations: Locations Number National (No. of States) 0 International (No. of Countries) 0 b. What is the contribution of exports as a percentage of the total turnover of the entity? The contribution of exports as a percentage of total turnover of KAMA Holdings Limited on standalone basis is 0%. c. A brief on types of customers: Not Applicable. IV. Employees 20. Details as at the end of Financial Year a. Employees and workers (including differently abled): S. No. Particulars Total Male Female No. (B) % (B / A) No. (C) % (C/A) EMPLOYEES 1. Permanent (D) 3 2 66.67 1 33.33 2. Other than Permanent (E) 0 0 0 0 0 3. Total Employees (D+E) 3 2 66.67 1 33.33 WORKERS 4. Permanent (F) 0 0 0 0 0 5. Other than Permanent (G) 0 0 0 0 0 6. Total Workers (F+G) 0 0 0 0 0 b. Differently abled employees and workers: S. No. Particulars Total Male Female No. (B) % (B / A) No. (C) % (C/A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) 0 0 0 0 0 2. Other than Permanent (E) 0 0 0 0 0 3. Total Employees (D+E) 0 0 0 0 0 DIFFERENTLY ABLED WORKERS 4. Permanent (F) 0 0 0 0 0 5. Other than Permanent (G) 0 0 0 0 0 6. Total Workers (F+G) 0 0 0 0 0 21. Participation/Inclusion/Representation of women: Particulars Total No. and percentage of Females (A) No. (B) % (B / A) Board of Directors 6 2 33.33 Key Management Personnel 1 1 100 KAMAHoldings 22. Turnover rate for permanent employees and workers: Particulars (Turnover rate in %) (Turnover rate in %) (Turnover rate in %) FY 2025-26 FY 2024-25 FY 2023-24 Male Female Total Male Female Total Male Female Total Permanent Employees 0 0 0 0 0 0 0 0 0 Permanent Workers 0 0 0 0 0 0 0 0 0 V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures: Indicate whether Does the entity indicated Name of the holding/ Holding/ % of shares at column A, participate in subsidiary/ associate companies/ joint Subsidiary/ held by the Business Responsibility ventures (A) Associate/ Joint listed entity initiatives of the listed entity? Venture (Yes/No) 1 SRF Limited Subsidiary 50.21 No 2 SRF Holiday Home Limited Subsidiary 50.21 No 3 SRF Global BV Subsidiary 50.21 No 4 SRF Industries (Thailand) Limited Subsidiary 50.21 No 5 SRF Industex Belting (Pty) Limited Subsidiary 50.21 No 6 SRF Flexipak (South Africa) (Pty) Limited Subsidiary 50.21 No 7 SRF Europe Kft Subsidiary 50.21 No SRF Employees Welfare Trust (Controlled 8 Subsidiary 50.21 No Trust) * 9 SRF Altech Limited Subsidiary 50.21 No 10 SRF Middle East LLC Subsidiary 50.21 No 11 SRF Transnational Holdings Limited Subsidiary 100 No 12 KAMA Realty (Delhi) Limited Subsidiary 100 No 13 Shri Educare Limited Subsidiary 100 No 14 Shri Educare Maldives Private Limited Subsidiary 100 No 15 KAMA Real Estate Holding LLP Subsidiary 100 No * as per the requirements of INDAS VI. CSR details 24. (i) Whether CSR is applicable as per Section 135 of Companies Act, 2013: Yes (ii) Turnover (in Rs.): 13,527.08 Lakhs (iii) Net worth (in Rs.): 64,521.59 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: Stakeholder group Grievance FY 2025-26 FY 2024-25 from whom complaint is Redressal No. of No. of received Mechanism in No. of complaints No. of complaints Place (Yes/No) complaints pending Remarks complaints pending Remarks (If Yes, then filed during resolution at filed during resolution at provide web-link the year close of the the year close of the for grievance year year redress policy) Communities Yes 0 0 None 0 0 None Investors Yes 0 0 None 0 0 None Shareholders Yes 105 0 None 21 0 None Employees and Yes 0 0 None 0 0 None workers Customers Yes 0 0 None 0 0 None Value Chain Partners Yes 0 0 None 0 0 None KAMAHoldings 26. Overview of the entity’s material responsible business conduct issues: Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or mitigate the risk along-with its financial implications, as per the following format: S. No. Material issue Indicate Rationale for identifying the In case Financial identified whether risk risk / opportunity of risk, implications of the or opportunity approach risk or opportunity (R/O) to adapt or (Indicate positive mitigate or negative implications) 1 Employment Opportunity Providing an inclusive and safe - Positive workplace and contribute to well- being of workforce. 2 Community Opportunity CSR initiatives contribute to the - Positive relations and empowerment of communities engagement by providing them education and vocational training that would foster the development of both individuals and the region. 3 Co [Showing first 8,000 characters — download PDF for full document]