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Sect/63 20 July 2026 To, To, The Manager The General Manager Listing Department Department of Corporate Services National Stock Exchange of India Ltd., [NSE NEAPS] BSE Limited, [BSE Listing Centre] Exchange Plaza, 5th Floor, Plot No. C/1, G-Block, New Trading Ring, Rotunda Building, Bandra Kurla Complex, Bandra (E) 1st Floor, P.J. Towers, Dalal Street Mumbai – 400 051 Fort, Mumbai – 400 001 SYMBOL: LINDEINDIA SCRIP CODE: 523457 Dear Sir/Madam, Linde India Business Responsibility and Sustainability Report 2025-26 We enclose herewith a pdf copy of our Business Responsibility & Sustainability Report for the Financial Year 2025 - 26. Please note that the same forms part of the Annual Report 2025-26 which has already been submitted vide our letter no. Sect/62 dated 20 July 2026. You are requested to kindly take the above information on record. Thanking you, Yours faithfully, Amit Dhanuka Company Secretary Encl: as above Registered Office Linde India Limited Phone +91 33 6602 1600 Oxygen House, P43 Taratala Road Fax +91 33 2401 4206 Kolkata 700 088, India customercare.lg.in@linde.com CIN L40200WB1935PLC008184 www.linde.in Annual Report 2025-26 Corporate Overview Statutory Reports Financial Statements Business Responsibility and Sustainability Report SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1 Corporate Identity Number (CIN) of Company L40200WB1935PLC008184 2 Name of the Company Linde India Limited 3 Year of incorporation 1935 4 Registered office address Oxygen House, P-43 Taratala Road, Kolkata – 700088 5 Corporate Address Oxygen House, P-43 Taratala Road, Kolkata – 700088 6 E-mail contact.lg.in@linde.com 7 Telephone + 91 3366021600 8 Website www.lindeindia.in 9 Financial year for which reporting is being done 2025-26 10 Name of the Stock Exchange(s) where shares are listed 1) National Stock Exchange of India Limited (NSE) 2) BSE Limited (BSE) 11 Paid-up capital Rs. 852,842,230/- 12 Name and contact details of the person who may be contacted in case of any Amit Dhanuka queries on the BRSR Report Contact details: Telephone +91 33 2401 5172 E-mail address: amit.dhanuka@linde.com 13 Reporting boundary - Are the disclosures under this report made on a Standalone* standalone basis (i.e. 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 Price Waterhouse & Co Chartered Accountants LLP 15 Type of assurance obtained Reasonable Assurance *The disclosures are presented on a standalone basis, encompassing the operations of Linde India Limited, which include 24 plants, 2 warehouses, 5 offices and 4 guest houses within the reporting boundary for the financial year 2025-26. II. Products/Services 16. Details of business activities (accounting for 90% of the turnover): Description of the Main Activity Description of the Business Activity % of turnover of the entity 1 Manufacturing Manufacturing of liquefied or compressed inorganic 84.10 industrial or medical gases 2 Construction Construction of utility projects 15.90 17. Products/services sold by the entity (accounting for 90% of the entity’s turnover): Product/Service NIC Code % of total turnover contributed 1 Liquefied or compressed inorganic industrial or 20111 84.10 medical gases 2 Project Engineering 42209 15.90 Linde India Limited 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 24 11* 35 International Nil Nil Nil *Note: Includes 2 Warehouses, 5 Corporate Offices and 4 Guest Houses 19. Markets served: a. Number of locations: Locations Number National (No. of states) 28 International (No. of countries) 5 b. What is the contribution of exports as a percentage of the total turnover of the entity? 2.84% c. A brief on types of customers: Our industrial and specialty gas portfolio typically caters to applications in industries like steel, automotive, pharma, metal fabrication, chemicals, food & beverage, solar panels, science and research, etc. The healthcare segment focuses on gases delivery to hospitals and healthcare establishments. The Project Engineering Division provides customized engineering solutions across various industries – from natural gas and oil refining through petrochemicals and fertilizers to electronics and metal processing. IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Sl. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) Employees 1 Permanent (D) 224 197 87.95% 27 12.05% 2 Other than permanent (E)* 1,472 1,264 85.87% 208 14.13% 3 Total employees (D + E) 1,696 1,461 86.14% 235 13.86% Workers 4 Permanent (F) 28 27 96.43% 1 3.57% 5 Other than permanent (G) 695 688 98.99% 7 1.01% 6 Total workers (F + G) 723 715 98.89% 8 1.11% *Out of the total number of employees who are not permanent, 128 employees are temporary employees of Linde India Limited. Remaining 1,344 employees are employed with a JV Company which provide manpower services to Linde India Limited and other group company. Annual Report 2025-26 Corporate Overview Statutory Reports Financial Statements b. Differently abled Employees and workers S. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) Differently abled employees 1 Permanent (D) Nil Nil Nil 2 Other than permanent (E) Nil Nil Nil 3 Total employees (D + E) Nil Nil Nil Differently abled workers 4 Permanent (F) Nil Nil Nil 5 Other than permanent (G) Nil Nil Nil 6 Total workers (F + G) Nil Nil Nil 21. Participation/inclusion/representation of women No. and % of females Total (A) No. (B) % (B / A) Board of Directors 6 2 33.33 Key Management Personnel 3 Nil Nil 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025-26 FY 2024-25 FY 2023-24 Particulars Male (A) Female (B) Total (C) Male (A) Female (B) Total (C) Male (A) Female (B) Total (C) Permanent employees 1.77% Nil 1.56% 14.18% 7.84% 13.48% 7.30% 8.60% 7.50% Permanent workers 3.51% Nil 3.38% 13.33% Nil 12.90% 17.14% Nil 17.14% V. Holding, subsidiary and associate companies (including joint ventures) 23. Names of holding / subsidiary / associate companies / joint ventures: Indicate whether % of shares Does the entity indicated at column A, Sl. Name of the holding / subsidiary / holding/ subsidiary/ held by participate in the Business Responsibility No. associate companies / joint ventures (A) associate/ joint venture listed entity initiatives of the listed entity? (Yes/No) 1 The BOC Group Ltd., U.K. Holding Nil Yes 2 Bellary Oxygen Company Pvt. Ltd. Joint Venture 50.00% No 3 Linde South Asia Services Pvt. Ltd. Joint Venture 50.00% No 4 Avaada MHYavat Pvt. Ltd. Associate 26.00% No 5 FPEL Surya Pvt. Ltd. Associate 34.96% No 6 Zenataris Renewable Energy Pvt. Ltd. Associate 27.00% No VI. CSR details 24. (i) Whether CSR is applicable as per Section 135 of Companies Act, 2013 Yes (ii) Turnover (in ₹ million) 25,306.40 (iii) Net worth (in ₹ million) 42,275.22 Linde India Limited 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 (NGBRC): FY 2025-26 FY 2024-25 Grievance Redressal Number of Number of Mechanism in place Number of Number of Stakeholder group from complaints complaints (Yes/No) If Yes then complaints complaints whom the complaint is pending pending provide web-link for filed Remarks filed Remarks received resolution resolution grievance redressal during the during the at close of at close of policy year year the year the year Communities Yes* Nil Nil Nil Nil Investors (other than NA shareholders) Shareholders Yes* 53 5 Resolved 31 Nil subsequently Employees and workers Yes* Nil (POSH) Nil (POSH) Nil (POSH) Nil (POSH) Customers Yes* 276 30 285 89 Value Chain Partners [Showing first 8,000 characters — download PDF for full document]