Please find attached herewith BRSR Report for the Financial Year 2025-26.

August 11, 2026 The Manager, The Manager, Listing Department, Listing Department, BSE Limited, National Stock Exchange of India Ltd., Phiroze Jeejeebhoy Tower, Exchange Plaza, 5th Floor, Plot C/1, G Block, Dalal Street, Bandra - Kurla Complex, Bandra (E), Mumbai 400 001. Mumbai 400 051. BSE Scrip Code: 542772 NSE Symbol: 360ONE Dear Sir / Madam, Subject: Business Responsibility and Sustainability Reporting - Intimation under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations, 2015”) Pursuant to Regulation 34(2)(f) of the Listing Regulations, 2015, please find enclosed Business Responsibility and Sustainability Report for the financial year 2025-2026, which also forms part of the Annual Report for the financial year 2025-2026, submitted to exchanges on August 11, 2026. Please take the same on your records. Thanking you, Yours truly, For 360 ONE WAM LIMITED Rohit Bhase Company Secretary (ACS: 21409) Encl.: As above 360 ONE WAM LIMITED Corporate & Registered Office: 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel (West), Mumbai – 400 013 Tel (91-22) 4876 5100 Fax (91-22) 4341 1895 Email secretarial@360.one www.360.one CIN: L74140MH2008PLC177884 Business Responsibility Sustainability Report (BRSR) 156 360 ONE WAM Limited Corporate Overview Statutory Reports Financial Statements BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT (BRSR) BRSR CORE - KEY PERFORMANCE INDICATORS (KPIs) Sr. Attribute Parameter Measurement FY 2025-26 FY 2024-25 Cross – reference to the No. BRSR 1. Greenhouse gas Total Scope 1 emissions GHG (CO e) Emission 99.441 0.21 Principle 6, Question 7 of (GHG) footprint (Break-up of the GHG into in Metric Tonnes (MT) Essential Indicators Greenhouse gas CO , CH , N O, HFCs, PFCs, 2 4 2 emissions may SF , NF , if available) be measured in Total Scope 2 emissions GHG (CO e) Emission 592.482 381.07 Principle 6, Question 7 of accordance with 2 (Break-up of the GHG (CO e) in Metric Tonnes (MT) Essential Indicators the Greenhouse 2 into CO , CH , N O, HFCs, Gas Protocol: 2 4 2 PFCs, SF , NF , if available) A Corporate 6 3 Accounting GHG Emission Intensity Total Scope 1 and 3.233 2.35 Principle 6, Question 7 of and Reporting (Scope 1 + 2) Scope 2 emissions Essential Indicators Standard (MT) / Total Revenue from Operations adjusted for PPP in Rs. crores Total Scope 1 and 0.393 0.32 Principle 6, Question 7 of Scope 2 emissions Essential Indicators (MT) / Number of Employees 2 Water footprint Total water consumption Kilolitres (KL) 17,4494 14,350 Principle 6, Question 3 of Essential Indicators Water consumption intensity KL / Rupee adjusted 81.374 88.58 Principle 6, Question 3 of for PPP in Rs. crore Essential Indicators KL / Number of 9.804 11.89 Principle 6, Question 3 of Employees Essential Indicators Water Discharge by Principle 6, Question 4 of destination and levels of Essential Indicators Treatment (i) To Surface water KL 0 0 (ii) To Groundwater KL 0 0 (iii) To Seawater KL 0 0 (iv) Sent to third-parties KL 0 0 (v) Others KL 0 0 3 Energy footprint Total energy consumed Gigajoules (GJ) 10,330.73 9,833.60 Principle 6, Question 1 of Essential Indicators % of energy consumed from In % terms 70.90%5 80.81% Principle 6, Question 1 of renewable sources Essential Indicators Energy intensity GJ / Rupee adjusted 48.18 60.70 Principle 6, Question 1 of for PPP in Rs. crore Essential Indicators GJ / Number of 5.80 8.15 Principle 6, Question 1 of Employees Essential Indicators Annual Report 2025-26 157 Sr. Attribute Parameter Measurement FY 2025-26 FY 2024-25 Cross – reference to the No. BRSR 4 Embracing Plastic waste (A) MT 0.06 0.18 Principle 6, Question 9 of circularity - Essential Indicators details related E-waste (B) MT 0.82 0.00 Principle 6, Question 9 of to waste Essential Indicators management Bio-medical waste (C) MT 0.00 0.00 Principle 6, Question 9 of Essential Indicators Construction and demolition MT 0.00 0.00 Principle 6, Question 9 of waste (D) Essential Indicators Battery waste (E) MT 0.00 0.00 Principle 6, Question 9 of Essential Indicators Radioactive waste (F) MT 0.00 0.00 Principle 6, Question 9 of Essential Indicators Other Hazardous waste (G) MT 0.00 0.00 Principle 6, Question 9 of Essential Indicators Other Non-hazardous waste MT 31.03 36.02 Principle 6, Question 9 of generated (H) - (Dry & Wet Essential Indicators Waste and Sanitary Waste) Total waste generated MT 31.91 36.19 Principle 6, Question 9 of (A+B + C + D + E + F + G + H) Essential Indicators Waste intensity MT / Rupee adjusted 0.15 0.23 Principle 6, Question 9 of for PPP in Rs. crores Essential Indicators MT / Number of 0.02 0.03 Principle 6, Question 9 of Employees Essential Indicators Each category of waste Principle 6, Question 9 of generated, total waste Essential Indicators recovered through: (i) Recycling MT 19.76 35.97 (ii) Re-used MT 0.00 0.00 (iii) Other recovery operations MT 11.92 0.00 Total MT 31.68 35.97 For each category of waste Principle 6, Question 9 of generated, total waste Essential Indicators disposed by nature of disposal method: (i) Incineration MT 0.23 0.23 (ii) Landfilling MT 0.00 0.00 (iii) Other disposal operations MT 0.00 0.00 Total MT 0.23 0.23 5 Enhancing Spending on measures In % terms 0.18% 0.16% Principle 3, Question 1(c) Employee towards well-being of of Essential Indicators Wellbeing and employees and workers – Safety cost incurred as a % of total revenue of the company Details of safety related Number of Nil Nil Principle 3, Question 11 incidents for employees and Permanent of Essential Indicators workers (including contract- Disabilities workforce e.g. workers in the Lost Time Injury Nil Nil Principle 3, Question 11 company's construction sites) Frequency Rate of Essential Indicators (LTIFR) (per one million-person hours worked) No. of fatalities Nil Nil Principle 3, Question 11 of Essential Indicators 158 360 ONE WAM Limited Corporate Overview Statutory Reports Financial Statements Sr. Attribute Parameter Measurement FY 2025-26 FY 2024-25 Cross – reference to the No. BRSR 6 Enabling Gender Gross wages paid to females In % terms 18.0% 16.0% Principle 5, Question 3(b) Diversity in as % of wages paid of Essential Indicators Business Complaints on POSH Total Complaints on 0 0 Principle 5, Question 7 of Sexual Harassment Essential Indicators (POSH) reported Complaints on POSH 0% 0% as a % of female employees / workers Complaints on POSH 0 0 upheld 7 Enabling Inclusive Input material sourced from In % terms – As % of Not Not Principle 8, Question 4 of Development following sources as % of total total purchases by applicable applicable Essential Indicators purchases – value Directly sourced from MSMEs/ small producers and from within India Job creation in smaller Principle 8, Question 5 of towns – Wages paid to Essential Indicators persons employed in smaller towns (permanent or non- permanent /on contract) as % of total wage cost Rural In % terms – As % of 0.00% 0.00% Semi-Urban total wage cost 0.00% 0.00% Urban 0.8% 0.7% Metropolitan 99.2% 99.3% 8 Fairness in Instances involving loss / In % terms Nil Nil Principle 9, Question 7 of Engaging with breach of data of customers Essential Indicators Customers and as a percentage of total data Suppliers breaches or cyber security events Number of days of accounts (Accounts payable 4.73 6.63 Principle 1, Question 8 of payable *365) / Cost of Essential Indicators goods/services procured Annual Report 2025-26 159 Sr. Attribute Parameter Measurement FY 2025-26 FY 2024-25 Cross – reference to the No. BRSR 9 Open-ness of Concentration of purchases • Purchases from Not Not Principle 1, Question 9 of business & sales done with trading trading houses Applicable Applicable Essential Indicators houses, dealers, and related as % of total parties purchases Loans and advances & • Number of investments with related trading houses parties where purchases are made from • Purchases from top 10 trading houses as % of total purchases from trading houses • [Showing first 8,000 characters — download PDF for full document]