Submission of Business Responsibility and Sustainability Report for the financial year 2025-26.

August 13, 2026 National Stock Exchange of India Limited, BSE Limited, Exchange Plaza, C-1, Block G, 20th Floor, P.J. Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Mumbai – 400 051 Mumbai – 400 001 NSE Scrip Symbol: AEQUS BSE Scrip Code: 544634 Subject: Submission of Business Responsibility and Sustainability Report (“BRSR”) for the financial year 2025-26 Dear Sir / Madam, Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Business Responsibility and Sustainability Report for the financial year 2025-26, which also forms part of the Annual Report for the said period and the same is available on the website of the Company at https://www.aequs.com/investor/ The above announcement will also be made available on the website of the Company and can be accessed using the link i.e. https://www.aequs.com/investor/ Thanking You, For Aequs Limited Ravi Mallikarjun Hugar Company Secretary & Compliance Officer Membership Number: A20823 Encl.: as above Aequs Limited (formerly known as Aequs Private Limited) Corporate Identity Number: L80302KA2000PLC026760 Registered Office: Aequs Tower, No. 55, Whitefield Main Road, Mahadevapura Post, Bengaluru - 560048, Karnataka, India T: + 91 080 61348000 Corporate Office: Aequs SEZ, No. 437/A, Hattargi Village, Hukkeri Taluk, Belagavi – 591243, Karnataka, India T: +91 0831 4222500 Website: www.aequs.com Email: investor.relations@aequs.com Corporate Overview Statutory Reports Financial Statements Business Responsibility & Sustainability Report SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1 Corporate Identity Number (CIN) of the Listed Entity L80302KA2000PLC026760 2 Name of the Listed Entity Aequs Limited (Formerly known as Aequs Private Limited) 3 Year of incorporation 2000 4 Registered office address Aequs Tower, No. 55, Whitefield Main Road Mahadevapura Post, Bengaluru – 560048 Karnataka, India 5 Corporate address Aequs SEZ, No. 437/A, Hattargi Village, Hukkeri Taluk Belagavi – 591243, Karnataka, India 6 E-mail Investor.relations@aequs.com 7 Telephone +91 831 4222500 8 Website https://www.aequs.com/ 9 Financial year for which reporting is being done 01-04-2025 to 31-03-2026 10 Name of the Stock Exchange(s) where shares are listed National Stock Exchange of India Limited (NSE) / BSE Limited (BSE) 11 Paid-up Capital ₹ 6,706,656,350 12 Name and contact details (telephone, email address) Mr. Basavant Patil of the person who may be contacted in case of any Chief Administrative Officer queries on the BRSR report Contact No. : +91 831 4222500 Investor.relations@aequs.com 13 Reporting boundary - Are the disclosures under this The reporting boundary for this report has been compiled report made on a standalone basis (i.e. only for the on a consolidated basis and includes the reporting entity entity) or on a consolidated basis (i.e. for the entity and and its subsidiaries, contributing to 90% of the revenue and all the entities which form a part of its consolidated workforce. Step-down subsidiaries, joint ventures (domestic and financial statements, taken together). international), and overseas subsidiaries have been excluded. 14 Name of assessment or assurance provider Not applicable 15 Type of assessment of assurance obtained Not applicable II. Products/services 16. Details of business activities (accounting for 90% of the turnover): Description of Main Activity Description of Business Activity % of Turnover of the entity 1 Manufacturing Manufacturing other transport equipment 85% Other manufacturing - consumer 15% 17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover): S. % of total Turnover Product/Service NIC Code No. contributed 1 Parts and accessories of aircraft and spacecraft 30305 85% 2 Other games and toys 32409 11% 3 Kitchen and home appliances 2750 4% Annual Report 2025-26 117 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 7 4 11 International - - - 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 2 International (No. of Countries) 57 b. What is the contribution of exports as a percentage of the total turnover of the entity? 88.13% c. A brief on types of customers The Company serves institutional, business-to-business (B2B) customers – comprising OEMs and Tier-1 system integrators across its Aerospace and Consumer segments. In the Aerospace segment, customers include globally recognized manufacturers such as Airbus, Boeing, Safran, Collins Aerospace, Honeywell, SAAB, GKN Aerospace, Eaton, DTL, and Bombardier, to whom the Company supplies precision components, forgings, and aerostructure assemblies under long-term, program-based agreements. In the Consumer segment, customers include global toy brands (Hasbro, Mattel, Spin Master), a leading consumer electronics OEM for whom precision device enclosures are manufactured. The Company has no direct retail or end-consumer sales. IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): S. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 1105 980 89% 125 11% 2. Other than Permanent (E) 30 24 80% 6 20% 3. Total employees (D + E) 1135 1004 88% 131 12% WORKERS 4. Permanent (F) 661 640 97% 21 3% 5. Other than Permanent (G) 2850 2326 82% 524 18% 6. Total workers (F + G) 3511 2966 84% 545 16% Note: The headcount of 'Other than Permanent' workers has been calculated based on the average for the month of March. Except for wages, all data reported for these categories in the BRSR are derived using this average headcount for March. This includes all types of employment. 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) 0 0 0% 0 0% 2. Other than Permanent (E) 0 0 0% 0 0% 3. Total differently abled 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 differently abled workers (F + G) 0 0 0% 0 0% 118 Aequs Limited Corporate Overview Statutory Reports Financial Statements 21. Participation/Inclusion/Representation of women No. and % of Females Total (A) No. (B) % (B / A) Board of Directors 6 1 17% Key Management Personnel 2 0 0% 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2023-24 FY 2025-26 FY 2024-25 (Turnover rate in the year (Turnover rate in current FY) (Turnover rate in previous FY) prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent Employees 21% 9% 19% 20% 17% 19% 22% 28% 23% Permanent Workers 10% 38% 11% 10% 11% 10% 10% 7% 10% V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures Does the entity Indicate whether indicated at column holding/ % of shares S. Name of the holding / subsidiary / associate A, participate in the Subsidiary/ held by listed No. companies / joint ventures (A) Business Responsibility Associate/ Joint entity initiatives of the listed Venture entity? (Yes/No) 1 AeroStructures Manufacturing India Private Limited Subsidiary 100% Yes 2 Aerospace Manufacturing Holdings Private Limited Subsidiary 100% Yes 3 Aerostructures Assemblies India Private Limited Subsidiary 100% Yes 4 Aequs Force Consumer Products Private Limited Subsidiary 100% Yes 5 Aequs Toys Private Limited Subsidiary 100% Yes 6 Aequs Consumer Products Private Limited Subsidiary 100% Yes 7 Aequs Engineered Plastics Private Limited Subsidiary 100% Yes 8 Koppal Toys Molding COE Private Limited* Subsidiary 100% No 9 Aequs Rajas Extrusion Private Limited* Subsidiary 100% No 10 Aequs Oil & Gas LLC Subsidiary- 9 [Showing first 8,000 characters — download PDF for full document]