Business Responsibility & Sustainability Report for the FY 2025-26

BENGAL & ASSAM COMPANY LIMITED Secretarial Deptt.:'Gulab Bhawan',3"Floor,6A,BahadurShahZafarMark,NewDelhi-II()002 Telephone:011-68201888,68201899,Fax:011-23739475 Through BSE Listing Centre BACL: SECTL: SE: 2026 12'!" August, 2026 BSE Ltd. Phiroze Jeejeebhoy Towers Dalal Street, Fort Mumbai-400 001 Scrip Code: 533095 Dear Sir/Madam, Re: Business Responsibility and Sustainability Report Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Company's Business Responsibility and Sustainability Report in the format as specified by the Securities and Exchange Board of India, forming part of the Annual Report 2025-26, being sent to the Shareholders ofthe Company. Submitted for your kind reference and records. Thanking you, Yours faithfully, For Bengal & Assa Cted c l 'I Dil u ar Swan) Encl: as above Company Secretary CIN :L67120W81947PLC221402,Website:www.bengalassam.com,E-mail dswain@jkmai1.com r kg 2 Regd. Office:7,Council HouseStreet,Kolkata,WestBengal-700001 I; rg.e *run Telephone:033-22486181 /22487084,Fax:033-22481641 BENGAL & ASSAM COMPANY LIMITED BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT INTRODUCTION: Bengal & Assam Company Limited (‘BACL/the Company’) recognizes its role as a Corporate citizen and endeavors to adopt the best practices and the highest standards of Corporate Governance through transparency in business ethics and accountability. The Company presents its Seventh Business Responsibility and Sustainability Report, in line with ‘National Voluntary Guidelines’ (NVGs) on Social Environmental and Economic Responsibilities of Business, as released by the Ministry of Corporate Affairs in July, 2011 and the BRR requirement of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended vide SEBI Circular dated 10th May, 2021. This Report provides information about the key initiatives undertaken by the Company, driven by the triple bottom line aspects viz. social, environmental and economic. The business responsibility performance of the Company is assessed by its Board of Directors. BACL is a Core Investment Company - Non Deposit Taking-Systemically Important (CIC-ND-SI) registered with the Reserve Bank of India (RBI). It holds strategic stakes in JK Tyre & Industries Ltd.- 45.43%, in JK Lakshmi Cement Ltd.- 42.04%, in JK Paper Ltd.- 43.92%, in JK Agri Genetics Ltd. - 67.56% and other investments. SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed Entity L67120WB1947PLC221402 2. Name of the Listed Entity Bengal & Assam Company Limited 3. Year of incorporation 1947 4. Registered office address 7, Council House Street Kolkata -700001 5. Corporate address Patriot House, 4th Floor, 3, Bahadur Shah Zafar Marg, New Delhi-110002 6. E-mail dswain@jkmail.com 7. Telephone Ph. No. : 033 - 22486181 8. Website www.bengalassam.com 9. Financial year for which reporting is being done 2025-26 10. Name of the Stock Exchange(s) where shares are listed BSE LTD. 11. Paid-up Capital Rs. 76.40 Crore 12. Name and contact details (telephone, email address) of the person Name : Shri Ashok Kumar Kinra who may be contacted in case of any queries on the BRSR report Telephone : 011-68201110 Email : akinra@jkmail.com 13. Reporting boundary - Are the disclosures under this report made Disclosures made in this report are on a on a standalone basis (i.e. only for the entity) or on a consolidated standalone basis 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 Not applicable 15. Type of assessment or assurance obtained Not applicable BENGAL & ASSAM COMPANY LIMITED II. Products/services 16. Details of business activities (accounting for 90% of the turnover): S. No. Description of Main Activity Description of Business Activity % of Turnover of the entity 1 Investment activity Investment in the Securities 49.06% 2 Trading Activity Trading of Goods 50.94% 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code % of total Turnover contributed 1 Investment activity 642* 49.06% * As per National Industrial classifications (2008) 2 Trading Activity – Goods 469* 50.94% * As per National Industrial classifications (2008) 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 Nil 2 2 International Nil Nil Nil 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 2 International (No. of Countries) NA b. What is the contribution of exports as a percentage of the total turnover of the entity? NIL c. A brief on types of customers Since the Company is a Core Investment Company-Non Deposit Taking-Systemically Important (CIC-ND-SI) registered with the Reserve Bank of India (RBI), there are no products manufactured or services rendered, hence there are no customer interface. IV. Employees: 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): S. Particulars Total Male Female No (A) No. (B) % (B / A) No. (C) % (C / A) 1. Permanent (D) 5 5 100 Nil Nil 2. Other than Permanent (E) 1 1 100 Nil Nil 3. Total employees (D + E) 6 6 100 Nil Nil 1. Permanent (F) Nil Nil Nil Nil Nil 2. Other than Permanent (G) Nil Nil Nil Nil Nil 3. Total workers (F + G) Nil Nil Nil Nil Nil b. Differently abled Employees and workers: NIL BENGAL & ASSAM COMPANY LIMITED 21. Participation/Inclusion/Representation of women: Total No. and percentage of Females (A) No. (B) % (B / A) Board of Directors 8 2 20% Key Management Personnel 2 Nil Nil 22. Turnover rate for permanent employees and workers: (Disclosed trends for the past 3 years) FY 2025-26 FY 2024-25 FY2023-24 Male Female Total Male Female Total Male Female Total Permanent Employees Nil Nil Nil Nil Nil Nil Nil Nil Nil Permanent Workers Nil Nil Nil Nil Nil Nil Nil Nil Nil V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures S. Name of Holding/Subsidiary/ Associate Indicate % of shares Does the entity indicated No. Companies/Joint Venture (A) whether held by at column A, participate Holding/ listed entity in the Business Subsidiary/ Responsibility initiatives of Associate/ the listed entity? (Yes/No) Joint Venture 1 J.K. Fenner (India) Ltd. Subsidiary 88.18% 2 Southern Spinners and Processors Limited Subsidiary 88.18% 3 Modern Cotton Yarn Spinners Limited Subsidiary 88.18% 4 JKF Americas, Inc. Subsidiary 88.18% 5 JKF Evolve Limited Subsidiary 88.18% 6 Sridharnath Research Limited Subsidiary 88.18% 7 JK Agri Research Services Limited Subsidiary 86.50% 8 LVP Foods Pvt. Ltd. Subsidiary 99.99% 9 Umang Dairies Limited Subsidiary 100.00% 10 Divyashree Company Private Limited Subsidiary 92.76% 11 JK Agri Genetics Ltd. Subsidiary 67.56% NO 12 JK Lakshmi Cement Limited Associate 42.04% 13 JK Paper Ltd. Associate 43.92% 14 JK Tyre & Industries Limited Associate 45.43% 15 Pranav Investment (M.P.) Company Limited Associate 30.00% 16 PSV Energy Private Limited Associate 22.92% 17 Dwarkesh Energy Limited Associate 29.32% 18 CliniRx Research Private Limited Associate 41.97% 19 Deepti Electronics & Electro Optics Private Limited Associate 35.80% 20 Global Strategic Technologies Limited Associate 48.96% 21 J.K. Insurance Brokers Ltd. Associate 48.82% BENGAL & ASSAM COMPANY LIMITED VI. CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No) Although, Section 135 of the Companies Act, 2013 is applicable to the Company, however, since the Company’s main source of income is dividend received from CSR compliant companies, the said Section read with Rule 2(1)(h)(ii) of the Companies (Corporat [Showing first 8,000 characters — download PDF for full document]