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Ref No: 15/SE/CS/JULY/2026-27 Date: July 20, 2026 Listing Department L i s t i n g & Compliance Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor Dalal Street, Mumbai – 400001 Plot No.C/1, “G” Block Bandra- Kurla Complex Bandra(E), Mumbai- 400051 BSE Scrip Code: 544020 NSE Symbol: ESAFSFB Dear Sir / Madam, Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 of ESAF Small Finance Bank Limited Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Regulations”) read with SEBI Circulars issued from time to time, please find enclosed herewith the Business Responsibility and Sustainability Report (“BRSR”) of the Bank for the Financial Year 2025-26. The BRSR also forms the part of the Annual Report for the Financial Year 2025-26, submitted to the exchanges vide letter dated July 20, 2026. The Business Responsibility and Sustainability Report of the Bank for the Financial Year 2025- 26 is also made available on the website of the Bank at https://www.esaf.bank.in/investor- relation/?id=business-responsibility-and-sustainability-report/. You are requested to take the above information on records. Thanking you. Yours faithfully, For ESAF Small Finance Bank Limited Ranjith Raj. P Company Secretary and Compliance Officer ESAF Small Finance Bank ANNEXURE II BUSINESS RESPONSBILITY AND SUSTAINABILITY REPORT (Business Responsibility and Sustainability Reporting (BRSR) is the practice of companies disclosing information about their Environmental, Social, and Governance (ESG) performance. It goes beyond financial reporting to provide stakeholders with a comprehensive view of a company’s non-financial impacts and contributions to sustainable development. BRSR covers topics such as environmental impact, social responsibility, and governance practices, aiming to promote transparency and accountability.) SECTION A GENERAL DISCLOSURES I. DETAILS OF THE LISTED ENTITY 2025-26 Corporate Identity Number (CIN) of the Listed 1. L65990KL2016PLC045669 Entity 2024-2025 2. Name of the Listed Entity ESAF Small Finance Bank Ltd. 3. Year of incorporation 5th May 2016 Building No. VII/83/8, ESAF Bhavan, Thrissur- Palakkad National Highway, 4. Registered office address Mannuthy, Thrissur, Kerala, PIN- 680 651 Building No. VII/83/8, ESAF Bhavan, Thrissur- Palakkad National Highway, 5. Corporate address Mannuthy, Thrissur, Kerala, PIN- 680 651 6. E-mail investor.relations@esafbank.com 7. Telephone 0487-7123456 8. Website www.esaf.bank.in Financial year for which reporting is being 9. 1st April 2025 to 31st March 2026 done Name of the Stock Exchange(s) where shares BSE Limited and National Stock Exchange of are listed India Limited 11. Paid-up Capital 51,56,62,613 Shri. Ranjith Raj P. Name and contact details (telephone, email Company Secretary, 12. address) of the person who may be contacted Telephone: 0487-7123456 in case of any queries on the BRSR report E-mail ID: investor.relations@esafbank.com Reporting boundary - Are the disclosures under this report made on a standalone basis (i.e. only for the entity) or on a consolidated 13. Standalone Basis basis (i.e. for the entity and all the entities which form a part of its consolidated financial statements, taken together) M/s SustainEDGE Business 14. Name of assurance provider Solutions Pvt. Ltd 15. Type of assurance obtained Type 2 Moderate / Limited Assurance Integrated Annual Report 134 2025-26 Corporate Overview Statutory Reports Financial Statements II. PRODUCTS/SERVICES 16. Details of business activities (accounting for 90% of the turnover): Description of Description of Business % of Turnover Main Activity Activity of the entity Financial and Banking activities by Central, 100% Insurance Service Commercial and Saving Banks 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): % of total Turnover Product/Service NIC Code Contributed Financial and 99711352 100% Related Services III. OPERATIONS 18. Number of locations where plants and/or operations/offices of the entity are situated: 19. Markets served by the entity: a. Number of locations *24 states and 2 UTs b. What is the contribution of exports as a percentage of the total turnover of the entity? Integrated Annual Report 2025-26 135 lanoitaN 0 839 Number of plants Number of offices 839* Total lanoitanretnI Number of plants Number of offices Total *The Bank concentrates in providing access to finance in rural geographies. The Bank has 804 retail branches, and 35 offices as on 31st March 2026. National (No. of States) (No. of Countries) International ESAF Small Finance Bank c. A brief on types of customers The Bank is committed to advancing financial inclusion by providing accessible, affordable, and responsible banking services to underserved and unbanked populations, particularly in rural and semi urban regions. The Bank serves a diverse customer base including small and marginal farmers, micro and nano entrepreneurs, self-help/ joint- liability groups, and individuals from vulnerable and marginalised communities such as women, children, migrant laborers, and senior citizens. Women constitute a dominant share of the customer base accounting for 78% of the total customers. Nearly 12% of the total customers are youth in the age group of 18 to 25 years. Through inclusive savings, credit, insurance, remittance, and digital banking solutions, the bank supports livelihood development, financial resilience, and economic participation. Reinforcing the Bank’s commitment to long term and equitable value creation for all stakeholders including NRIs as well as HNIs, the bank has developed dedicated counters to serve them. IV. EMPLOYEES 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Employees Sr. Particulars Total (A) Male Female No. (B) % (B / A) No. (C) % (C / A) 1 Permanent (D) 8797 5767 66 3030 34 2 Other than Permanent (E) 2197 1600 73 597 27 3 Total employees (D + E) 10994 7367 67 3627 33 Workers Sr. Particulars Total (A) Male Female No. No. (B) % (B / A) No. (C) % (C / A) 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: Differently abled employees Sr. Particulars Total (A) Male Female No. No. (B) % (B / A) No. (C) % (C / A) 1 Permanent (D) 2 1 50 1 50 2 Other than Permanent (E) 1 1 100 0 0 3 Total differently abled employees (D + E) 3 2 67 1 33 Differently abled workers Sr. Particulars Total (A) Male Female No. No. (B) % (B / A) No. (C) % (C / A) 4 Permanent (F) 0 0 0 0 0 5 Other than Permanent (E) 0 0 0 0 0 6 Total differently abled workers (F + G) 0 0 0 0 0 Integrated Annual Report 136 2025-26 Corporate Overview Statutory Reports Financial Statements 21. Participation/Inclusion/Representation of women Particulars Total (A) No. and percentage of Females No. (B) % (B/A) Board of Directors 8 1 12.5 Key Management Personnel 8 0 0 22. Turnover rate for permanent employees and workers Particular FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in current FY) (Turnover rate in previous FY) (Turnover rate in the year prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent 29.98% 25.89% 29.35% 21.62% 17.65% 22.89% 28.01% 21.14% 26.00% Employees Permanent NA NA NA NA NA NA NA NA NA Workers** *The Bank does not have any staff in the ‘Workers’ category. V. HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES (INCLUDING JOINT VENTURES) 23. (a) Names of holding / subsidiary / associate companies / joint ventures Sr. Name of the holding / Indicate whether % of Does the entity indicated at No. subsidiary / associate holding/subsidiary/ shares column A, participate in the companies / joint ventures (A) Associate/ Joint held by Business responsibility initiatives Venture listed of the listed entity? (Yes [Showing first 8,000 characters — download PDF for full document]