General Updates

Action Construction Equipment Limited Corporate & Registered Office Dudhola Link Road, Dudhola, Distt. Palwal-121102, Haryana, India Date: August 24, 2026 The Manager Listing Scrip Code: 532762 BSE Limited 5th Floor, P.J. Towers, Dalal Street, Mumbai-400001 The Manager Listing CM Quote: ACE National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai-400051 Subject: Business Responsibility and Sustainability Report for FY 2025-26 Dear Sir/Madam, Pursuant to Regulation 34 (2) (f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Company’s Business Responsibility and Sustainability Report (BRSR) for Financial Year 2025-26, along with Reasonable Assurance Report on BRSR Core Provided by SGS India Private Limited, which also forms part of the Annual Report of the Company for Financial Year 2025-26 submitted to the Exchanges vide our intimation dated August 24, 2026. This is for your information and records please. Yours faithfully For Action Construction Equipment Limited Anil Kumar Company Secretary M.No. ACS:37791 Encl: As Above Corporate Office: Phone: +91-1275-280111 (50 Lines), Fax: +91-1275-280133, E-mail: works2@ace-cranes.com Mktg. H.Q.: 4th Floor, Pinnacle, Surajkund, Faridabad, NCR-121009, Phone: +91-129-4550000 (100 Lines), Fax: +91-129-4550022, Email: marketing@ace- cranes.com Customer Care No.:1800 1800 004 (Toll Free), CIN: L74899HR1995PLC053860, Website: www.ace-cranes.com Annexure-VIII of Board’s Report BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT Pursuant to the provision of Regulation 34(2) (f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 SECTION A : GENERAL DISCLOSURES : I. Details of the listed entity : S. No. Particulars Details 1. Corporate Identity Number (CIN) of the Company L74899HR1995PLC053860 2. Name of the Company Action Construction Equipment Limited (“ACE”) 3. Year of incorporation 1995 4. Registered office address Dudhola Link Road, Dudhola, Palwal, Haryana – 121102 5. Corporate address Dudhola Link Road, Dudhola, Palwal, Haryana – 121102 6. E-mail cs@ace-cranes.com 7. Telephone 01275-280111, 01275-280103 8. Website www.ace-cranes.com 9. Financial year for which reporting is being done 2025-26 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 ` 23,81,66,392 12. Name and contact details (telephone, email address) Mr. Rajan Luthra of the person who may be contacted in case of any Chief Financial Officer queries on the BRSR report. Tel No : 01275-280172 E-mail : cs@ace-cranes.com 13. Reporting boundary - Are the disclosures under this The disclosure under this report covers the standalone report made on a standalone basis (i.e. only for the operations of Action Construction Equipment Limited, in entity) or on a consolidated basis (i.e. for the entity and India, unless otherwise stated. all the entities which form a part of its consolidated financial statements, taken together). 14. Name of Assurance Provider SGS India Private Limited 15. Type of Assurance Provider Reasonable assurance of BRSR Core indicators. II. Products/services 16. Details of business activities (accounting for 90% of the turnover): (Diversification of Product required if Available) Annual Report 2025-26 S. No. Description of Main Activity Description of Business Activity % of Turnover of the entity 1. Manufacturing Manufacturing, sale, marketing and 100 customer supports of construction equipment products and agri machinery products. 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Products/Services NIC Code % to total Turnover contributed 1. Construction Equipment Products 2824 92.34 2. Agri Machinery Products 2821 7.66 Total 100 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 8 (Out of these, six plants are 17 25 at one location i.e. Dudhola) International - 1 1 19. Markets served by the entity: A. Number of locations Locations Number National (No. of States) National: Across India, 28 states and 8 union territories International (No. of Countries) More than 37 Countries B. What is the contribution of exports as a percentage of the total turnover of the entity? : 6.20% C. A brief on types of customers Action Construction Equipment Limited (ACE) serves a diverse customer base across India and more than 37 countries, including the Middle East, Africa, Asia, and Latin America. The Company’s customers span multiple sectors, reflecting the wide application of its construction equipment, material handling solutions, and agri machinery. The key customer segments are as follows:  Construction and infrastructure companies – Large and medium enterprises engaged in road development, building construction, bridges, and urban infrastructure projects.  Industrial and manufacturing companies – Entities operating in metals, cement, coal, power, and heavy engineering sectors that require reliable material handling and lifting equipment.  Government and defence agencies – Public sector undertakings, state government project authorities, and defence establishments utilizing ACE equipment for logistics, construction, and maintenance operations.  Mining and quarrying companies – Operators involved in the extraction of minerals, aggregates, and coal, who depend on cranes, loaders, and vibratory rollers for their daily operations. Action Construction Equipment Limited  Equipment rental companies – Fleet owners and rental service providers who lease construction equipment to end users on a short term or project specific basis. ACE’s products play a critical role in infrastructure development, industrial projects, mining activities, power generation, and the defence sector. The Company supports this wide customer base through a robust sales and service network comprising over 100 locations and 13 regional offices in India, backed by a strong export presence. IV. Employees 20. Details as at the end of financial year : A. Employees and workers (including differently abled): S. No. Particulars Total Male Female No. (B) % (B / A) No. (C) % (C / A) Employees 1. Permanent (D) 1500 1480 98.67% 20 1.33% 2. Other than permanent (E) - - - - - 3. Total employees (D + E) 1500 1480 98.67% 20 1.33% Workers 4. Permanent (F) - - - - - 5. Other than Permanent (G) 3832 3829 99.92% 3 0.08% 6. Total Workers (F + G) 3832 3829 99.92% 3 0.08% B. Differently abled Employees and workers: S. No. Particulars Total Male Female No. (B) % (B / A) No. (C) % (C / A) Differently Abled Employees 1. Permanent (D) 1 1 100% - - 2. Other than permanent (E) - - - - - Total differently abled 3. 1 1 100% - - employees (D + E) Differently Abled Workers 4. Permanent (F) - - - - - 5. Other than Permanent (G) - - - - - Total differently abled 6. - - - - - workers (F + G) Annual Report 2025-26 21. Participation/Inclusion/Representation of women : Particulars Total (A) No. and Percentage of Females No. (B) % (B / A) Board of Directors 8 3 37.50% Key Management Personnel (Other 2 - - than Board Member) 22. Turnover rate for permanent employees and workers (disclose trends for the past 3 years) : FY 2025-26 FY 2024-25 FY 2023-24 Male Female Total Male Female Total Male Female Total Permanent Employees 22.33% 0.07% 22.40% 20.80% 0.50% 21.30% 30.96% 0.07% 31.03% Permanent Workers - - - - - - - - - V. Holding, Subsidiary and Associate Companies (including joint ventures) : 23. (a) Names of holding / subsidiary / associate companies / joint ventures S. No. Name of the holding / subsidiary Indicate whether % of shares held by Does the entity indicated at / associate Companies / joint holding/ Subsidiary/ listed entity column A, participate in the ventures (A) Associate/ Joint Venture Business R [Showing first 8,000 characters — download PDF for full document]