The Business Responsibility and Sustainability Report for the FY 2025-26 is annexed herewith.

August 19, 2026 Ref. No.: AIL/SE/31/2026-27 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Bandra (E), Mumbai-400001, MH. Mumbai-400051, MH. Scrip Code: 543534 Symbol: AETHER Dear Madam / Sir, Subject: Business Responsibility & Sustainability Report (FY 2025-26) In accordance with Regulation 34 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, the Business Responsibility & Sustainability Report (‘BRSR’) along with the Independent Assurance Statement, forming an integral part of the Annual Report, for the FY 2025-26, is annexed herewith. We request you to kindly take the information on your records. Thank you. For Aether Industries Limited Chitrarth Rajan Parghi Company Secretary & Compliance Officer Mem. No.: F12563 Encl.: As annexed Page 1 of 1 Aether Industries Limited Registered Office: Plot No. 8203, GIDC Sachin, Surat-394230, Gujarat, India. Phone: +91-261-6603000 || Email: info@aether.co.in || Web: www.aether.co.in II CIN: L24100GJ2013PLC073434 Factory: Plot No. 8203, Beside Shakti Distillery, Near Rajkamal Chokdi, Road No. 8, Sachin GIDC, Sachin, Surat-394230, Gujarat, India. Business Responsibility & Sustainability Report(BRSR) Section A: General Disclosures (p)Products/Services sold by the entity (accounting for 90% of the entity’s turnover): (A) Product/Service NIC Code % of total Turnover contributed (a) Corporate Identity Number (CIN) of the Listed Entity L24100GJ2013PLC073434 Manufacturing of chemicals 2011 100.00% (b) Name of the Listed Entity Aether Industries Limited (c) Year of incorporation 2013 (d) Registered office address Aether Industries Limited, Plot No. 8203, GIDC Sachin, Surat-394230, GJ. (q)Markets served by the entity: (e) Corporate address Aether Industries Limited, Plot No. 8203, Location Number of Plants Number of Offices Total GIDC Sachin, Surat-394230, GJ. National 5* 0 5 (f) E-mail compliance@aether.co.in International None (Not Applicable) None (Not Applicable) None (Not Applicable) (g) Telephone +91-261-6603360 * The number of offices has been mentioned as 'Zero' since the registered office shares the same address as one of (h) Website www.aether.co.in the plants. (i) Financial year for which reporting is being done FY 2026 (j) Name of the Stock Exchange(s) where shares are listed National Stock Exchange of India (NSE) a. Number of locations BSE Limited (BSE) Locations Number (k) Paid-up Capital ₹ 1,32,67,98,240 National (No. of States) 16 (l) Name and contact details (telephone, email address) of the person International (No. of Countries) 20 who may be contacted in case of any queries; Name Chitrarth Rajan Parghi b. What is the contribution of exports as a percentage of total turnover of the entity?: 17.88% (incl. sales in SEZ and Phone +91-261-6603360 Deemed Exports) Email Phone compliance@aether.co.in (m) Reporting boundary - Are the disclosures under this report made Standalone basis c. A brief on types of customers on a 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 Our customer base is diversified across the fields of agrochemicals, pharmaceuticals, material science, oil and gas consolidated financial statements, taken together) industry and others. (n) Turnover ₹ 9,401.69 MM (C)Employees (o) Name of the Assurance Provider JointValues ESG Services Private Limited (a)Details as at the end of Financial Year (FY 2026): (B)Product / services a. Employees and workers (including differently abled): (o)Details of business activities (accounting for 90% of the turnover): Employees Male Female Description of Main Activity Description of Business Activity % of Turnover of the Entity Total (A) No. (B) % (B/A) No. (C) % (C/A) Permanent 817 787 96.33% 30 3.67% Manufacturing of chemicals Aether Industries Limited is a specialty chemical 100% Other than Permanent Nil (NIC: 2011) manufacturer based in India, focused on producing Total employees 817 787 96.33% 30 3.67% advanced intermediates and specialty chemicals that involve complex, differentiated chemistry and proprietary Workers Male Female technology developed in-house. The Company's core Total (A) No. (B) % (B/A) No. (C) % (C/A) competencies span chemistry, technology and process systems, supporting sustainable, scalable growth across Permanent 290 290 100% 0 0 its manufacturing operations. Other than Permanent 342 342 100% 0 0 Total workers 632 632 100% 0 0 Business Responsibility & Sustainability Report 69 Business Responsibility & Sustainability Report(BRSR) b. Differently abled Employees and workers: 25. Transparency and disclosure compliances Differently abled employees Male Female Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Total (A) No. (B) % (B/A) No. (C) % (C/A) Permanent 2 1 50% 1 50% Stakeholder group Grievance Redressal Number of complaints Number of pending Remarks Other than Permanent Nil from whom Mechanism filed during the year resolution at complaint is received in place (Yes/No) close of the year Total employees 2 1 50% 1 50% Communities Yes 0 0 None Differently abled workers Male Female Investors (other than Yes 0 0 None Total (A) No. (B) % (B/A) No. (C) % (C/A) shareholders) Permanent 0 0 0 0 0 Shareholders Yes 1 0 None Other than Permanent 0 0 0 0 0 Employees Yes 0 0 None Total employees 0 0 0 0 0 Customers Yes 0 0 None 21. Participation/Inclusion/Representation of women Value Chain Partners Yes 0 0 None Location Total (A) No. and percentage of Females Other (please specify) Yes 0 0 None No. (B) % (B/A) Board of Directors 12 3 25% Stakeholder group Grievance Redressal Number of complaints Number of pending Remarks Key Management Personnel 3 0 0 from whom Mechanism filed during the resolution at complaint is received in place (Yes/No) previous year close of the previous year 22.Turnover rate for permanent employees and workers: Communities Yes 0 0 None 2026 2025 2024 Investors (other than Yes 0 0 None Male Female Total Male Female Total Male Female Total shareholders) Employees 14.92% 0.58% 15.50% 16.15% 13.79% 14.97% 19.45% 0.00% 19.45% Shareholders Yes 2 0 None Workers 20.62% 0.00% 20.62% 20.62% 0.00% 20.62% 45.21% 0.00% 45.21% Employees Yes 0 0 None Customers Yes 0 0 None 23.Holding, Subsidiary and Joint Ventures Names of holding/subsidiary/associate companies/joint ventures: Value Chain Partners Yes 0 0 None Other (please specify) Yes 0 0 None Name of the holding/ Relation % of shares Does the entity indicated subsidiary/associate held by listed at column A, participate (v) Overview of the entity’s material responsible business conduct issues: companies/joint ventures (A) entity in the Business Responsibility initiatives of the listed entity? (Yes / No) Material Indicate Rationale for identifying In case of risk, Financial implications issues whether the risk/ opportunity approach of the risk or Aether Speciality Chemicals Limited Subsidiary 100% No identified risk or to adapt or opportunity (Indicate opportunity mitigate positive or negative 24.Details of CSR: implications) a. Whether CSR is applicable as per section 135 of the Companies Act, 2013: Yes Climate Risk & High dependency on fossil-fuel utilities Mitigation is Positive & Negative: b. Turnover (in ₹): 9,401.69 MM Change & Opportunity inside chemical manufacturing grids driven by the Capital expenditure c. Net worth (in ₹): 24,093.15 MM Greenhouse presents transition risks under expanding scaling of 31 MW for solar assets Business Responsibility & Sustainability Report 70 Business Responsibility & Sustainability Report(BRSR) Material Indicate Rationale for identifying In case of risk, Financial implications Material Indicate Rationale for identifying In case of risk, Financial implications issues whether the risk/ opportunity approach of the risk or issues whether the risk/ opportunit [Showing first 8,000 characters — download PDF for full document]