Pursuant to Regulation 34(2) (f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we submit herewith the Business Responsibility ....

AIA Engineering Limited August 21, 2026 To, To, The Manager (Listing), The Manager (Listing), The BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, "Exchange Plaza", C-1,Block - G, Dalal Street, Bandra-Kurla Complex, Bandra (E) Mumbai -- 400 001 Mumbai - 400 051 Script Code: 532683 Script Code: AIAENG Dear Sir/ Madam, Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Pursuant to regulation 34(2)(f) of The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Listing Regulations"), we submit herewith the Business Responsibility and Sustainability Report of the Company for the Financial Year ended on March 31, 2026. You are requested to take the same on your record. Thanking you. Yours faithfully, For AIA Engineering Limited R/aucoAsp\E S. N. Jetheliya I z241s Company Secretary Encl.: As above CIN : L29259GJ1991PLC015182 An ISO 9001 Certified Company Corporate Office : 11-12, Sigma Corporates, B/h. HOF Showroom, Off S. G. Highway, Sindhu Bhavan Road, Bodakdev, Ahmedabad 380 054. Gujarat, INDIA. Ph.: +91-79-66047800 Fax: +91-79-29900194 Registered Office : 115, G.V.M.M. Estate, Odhav Road, Odhav, Ahmedabad - 382415. Gujarat, INDIA. Ph.: +91-79-22901078 Fax: +91-79-229010771 www.aiaengineering.com, E-mail: ric@aiaengineering.com BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT Annexure- C to the Board’s Report AIA Engineering Limited Annual Report 2025-26 SECTION A: GENERAL DISCLOSURES I. DETAILS OF THE LISTED ENTITY I-1. Corporate Identity Number (CIN) of the listed entity L29259GJ1991PLC015182 I-2. Name of the listed entity AIA ENGINEERING LIMITED I-3. Year of incorporation 11 March, 1991 I-4. Registered office address 115, G.V.M.M. ESTATE, ODAV ROAD, ODHAV, AHMEDABAD - 382 415 I-5. Corporate address 11/12, SIGMA CORPORATES, B/H. HOF SHOWROOM, OFF. S.G. HIGHWAY, SINDHU BHAVAN ROAD, BODAKDEV, AHMEDABAD - 380 054 I-6. Email info@aiaengineering.com I-7. Telephone +91-79-6604 7800 I-8. Website www.aiaengineering.com I-9. Financial year for which reporting is being done 2025-26 I-10. Name of the Stock Exchange(s) where shares are listed BSE LIMITED (BSE) NATIONAL STOCK EXCHANGE OF INDIA LIMITED (NSE) I-11. Paid-up capital ` 18,66,40,740 I-12. Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report. PARESH SHUKLA EMAIL: paresh.shukla@aiaengineering.com PHONE: +91 79 6604 7890 I-13. Reporting boundary - Are the disclosures under this report made 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 consolidated financial statements, taken together). Standalone Basis I-14. Name of assurance provider Shailesh Haribhakti and Associates I-15. Type of assurance obtained Reasonable assurance Statutory Reports Corporate Overview Financial Statements II. PRODUCTS/SERVICES II-16. Details of business activities (accounting for 90% of the turnover): Description of % of turnover main activity Description of business activity of the entity Manufacturing Metal and metal products 100 II-17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover): % of total Product/ turnover Service NIC code contributed Manufacturing of other iron and steel casting and 24319 100 products thereof III. OPERATIONS III-18. Number of locations where plants and/or operations/offices of the entity are situated: Number of plants Number of offices National 5 3 Total 2 Number of plants Number of offices International 0 Total 11 AIA Engineering Limited Annual Report 2025-26 III. OPERATIONS III-19. Markets served by the entity: a. Number of locations b. What is the contribution of exports as a percentage of the total turnover of the entity? 59.19% National International c. A brief on types of customers The Company serves a diverse customer base across multiple industries. The finished products of AIA are used as critical spare parts across various 28 120 sectors, with key end-user industries including cement (No. of states) (No. of countries) manufacturing, thermal power generation, and mining. IV. EMPLOYEES IV-20. Details as at the end of Financial Year a. Employees and workers (including differently abled): S. Particulars Total (A) Male Female No. (B) % (B/A) No. (C) % (C/A) Employees 1 Permanent (D) 1,205 1,200 99.59% 5 0.41% 2 Other than permanent (E) 119 117 98.32% 2 1.69% 3 Total employees (D + E) 1,324 1,317 99.47% 7 0.53% Workers 1 Permanent (F) 67 67 100.00% 0 0.00% 2 Other than permanent (G) 2,505 2,485 99.20% 20 0.80% 3 Total workers (F + G) 2,572 2,552 99.22% 20 0.78% b. Differently abled employees and workers: S. Particulars Total (A) Male Female No. (B) % (B/A) No. (C) % (C/A) Differently abled employees 1 Permanent (D) 10 10 100.00% 0 0.00% 2 Other than permanent (E) 1 1 100.00% 0 0.00% 3 Total differently abled employees (D + E) 11 11 100.00% 0 0.00% Differently abled workers 1 Permanent (F) 1 1 100.00% 0 0.00% 2 Other than permanent (G) 36 36 100.00% 0 0.00% 3 Total workers (F + G) 37 37 100.00% 0 0.00% Statutory Reports Corporate Overview Financial Statements IV-21. Participation/Inclusion/Representation of women Board of Directors Key Management Personnel No. and percentage of females No. and percentage of females Total (A) No. (B) % (B/A) Total (A) No. (B) % (B/A) 10 3 30.00% 4 0 0.00% IV-22. Turnover rate for permanent employees and workers. (Disclose trends for the past 3 years) 2025-26 2024-25 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 employees 6.26% 0.00% 6.23% 10.56% 0.00% 10.55% 4.90% 0.00% 4.80% Permanent workers 2.48% 0.00% 2.48% 5.97% 0.00% 5.97% 0.00% 0.00% 0.00% V. HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES (INCLUDING JOINT VENTURES) V-23. (a) Names of holding/subsidiary/associate companies/joint ventures. S. Name of the holding/subsidiary/ Indicate whether % of shares held by Does the entity indicated No. associate companies/joint ventures (A) holding/subsidiary/ listed entity at column A, participate associate/joint in the Business venture Responsibility initiatives of the listed entity? (Yes/ 1 Welcast Steels Limited Subsidiary 74.85% No 2 AIA CSR Foundation Wholly-Owned 100% No Subsidiary 3 Vega Industries (Middle East) FZC – UAE Wholly-Owned 100% No Subsidiary 4 Vega Industries Limited – UK Wholly-Owned 100% No Subsidiary 5 Vega Industries Limited – USA Wholly-Owned 100% No Subsidiary 6 Vega Steel Industries (RSA) (Pty) Limited Subsidiary 74.63% No 7 Wuxi Vega Trade Co. Limited Wholly-Owned 100% No Subsidiary 8 PT. Vega Industries Indonesia Wholly-Owned 99% by Vega ME & No Subsidiary 1% by AIA AIA Engineering Limited Annual Report 2025-26 S. Name of the holding/subsidiary/ Indicate whether % of shares held by Does the entity indicated No. associate companies/joint ventures (A) holding/subsidiary/ listed entity at column A, participate associate/joint in the Business venture Responsibility initiatives of the listed entity? (Yes/ 9 VEGA Industries Chile SpA Wholly-Owned 100% No Subsidiary 10 AIA Ghana Limited Wholly-Owned 100% No Subsidiary 11 VEGA Industries Australia Pty. Limited Wholly-Owned 100% No Subsidiary 12 VEGA Middle East (DFTZ) FZE – UAE Wholly-Owned 100% No Subsidiary 13 Vega Industries Peru Limited Wholly-Owned 99% by Vega ME & No Subsidiary 1% by AIA 14 Clean Max Meridius Private Limited Associate Company 26% No 15 VEGA MPS Pty Limited Joint Venture 70% No 16 Torrent Urja 16 Private Limited Associate Company 26% No VI. CSR DETAILS VI-24. Provide the following CSR details i) Whether CSR is applicable as per Section 135 of Companies Act, 2013: Yes ii) Turnover (in `) - 37,62,85,61,911 iii) Net worth (in `) - 78,42,82,20,901 Statutory Reports Corporate Overview Financial Statements VII. TRANSPAR [Showing first 8,000 characters — download PDF for full document]