General Updates

2-116 Statutory 117-303 Financial Reports Statements ANNEXURE – V BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (Business Responsibility and Sustainability Reporting (BRSR) is the practice of companies disclosing information about their environmental, social, and governance (ESG) performance. It goes beyond financial reporting to provide stakeholders with a comprehensive view of a company’s non-financial impacts and contributions to sustainable development. BRSR covers topics such as environmental impact, social responsibility, and governance practices, aiming to promote transparency and accountability.) SECTION A: GENERAL DISCLOSURES I. Details of the listed entity Sr. Particulars FY 2025-26 1 Corporate Identity Number (CIN) of the Listed Entity L33302HP1981PLC008123 2 Name of the Listed Entity KDDL Limited 3 Year of incorporation 8th January 1981 4 Registered office address Plot No.3, Sector III, Parwanoo, Himachal Pradesh173220 5 Corporate address Kamla Centre, SCO 88-89, Sector 8C, Madhya Marg, Chandigarh - 160009 6 E-mail investor.complaints@kddl.com 7 Telephone 0172- 2548223/24 8 Website http://www.kddl.com 9 Financial year for which reporting is being done 1st April 2025 – 31st March 2026 10 Name of the Stock Exchange(s) where shares are • BSE Limited (BSE) listed • National Stock Exchange of India Limited (NSE) 11 Paid-up Capital Rs. 12,29,92,800/- 12 Name and contact details (telephone, email address) Deepika Gulati of the person who may be contacted in case of any Email ID: deepika.gulati@kddl.com queries on the BRSR report Telephone No.: 0172- 2548223/24 Website: www.kddl.com 13 Reporting boundary - Are the disclosures under this Standalone Basis 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) 14 Name of assurance provider NA 15 Type of assurance obtained NA II. Products/services 16. Details of business activities (accounting for 90% of the turnover): Sr. Description of Main Activity Description of Business Activity % of Turnover of the No. entity 1 Watch Components Group Watch Dials, watch hands, & watch bracelet 55.2% 2 Precision Engineering Precision engineering components and press tools 39.4% 3 Packaging Business Manufacturing Of Packaging Boxes for watches, jewellery, lifestyle 4.6% & writing instruments KDDL Limited | Annual Report 2025-26 65 ANNEXURE – V BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): Sr. Product/Service NIC Code % of total Turnover Contributed 1 Watch components 26521 55.2% 2 Components & Press tools 26101 39.4% 3 Packaging Products 16231 4.6% 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 9 1 10 International 0 1 1 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 14 International (No. of Countries) 28 Note : National: The Company operates across various states in India through its offices and website. I nternational: The Company has a presence in multiple countries through exports, subsidiaries, joint ventures, sales offices, or direct operations. b. What is the contribution of exports as a percentage of the total turnover of the entity? c. A brief on types of customers K DDL is a leading Indian company that focuses on manufacturing watch components, precision-stamped components, and progressive tools used in diverse engineering applications. The Company produces watch dials, hands, bracelets, and indexes for global watch brands. Its Precision Engineering division caters to industries such as aerospace, electronics, automotive, consumer durables and alternate energy. Furthermore, KDDL’s packaging division provides packaging boxes for the watch, Jewellery, and writing instrument sectors. IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Sr. Particulars Total Male Female No. (A) No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1 Permanent (D) 686 655 95.5% 31 4.5% 2 Other than Permanent (E) 2 2 100.0% 0 0.0% 3 Total employees (D + E) 688 657 95.5% 31 4.5% WORKERS 4 Permanent (F) 825 658 79.8% 167 20.2% 5 Other than Permanent (G) 1,126 670 59.5% 456 40.5% 6 Total workers (F + G) 1,951 1,328 68.1% 623 31.9% 66 BRSR 2-116 Statutory 117-303 Financial Reports Statements ANNEXURE – V BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) b. Differently abled Employees and workers: Sr. Particulars Total Male Female No. (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1 Permanent (D) 1 1 100.0% 0 0.0% 2 Other than Permanent (E) 0 0 0.0% 0 0.0% 3 Total differently abled employees (D + E) 1 1 100.0% 0 0.0% DIFFERENTLY ABLED WORKERS 4 Permanent (F) 3 2 66.7% 1 33.3% 5 Other than Permanent (E) 3 2 66.7% 1 33.3% 6 Total differently abled workers (F + E) 6 4 66.7% 2 33.3% 21. Participation/Inclusion/Representation of women Particular Total No. and percentage of Females (A) No. (B) % (B / A) Board of Directors 10 2 20.0% Key Management Personnel 3 0 0.0% 22. Turnover rate for permanent employees and workers Particular FY 2025-26 FY 2024-25 FY 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 16.7% 46.4% 18.3% 12.6% 12.7% 12.6% 10.3% 22.2% 10.8% Permanent Workers 18.3% 9.4% 16.7% 19.1% 18.3% 19.0% 20.2% 20.6% 20.3% V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures Sr. Name of the holding / Indicate whether % of shares Does the entity indicated at column A, No. subsidiary / associate holding/subsidiary/ held by listed participate in the Business responsibility companies / joint ventures (A) Associate/ Joint Venture entity initiatives of the listed entity? (Yes/No) 1 Pylania S.A. Subsidiary 100.0% No 2 Kamla International Holdings AG Subsidiary 100.0% No 3 Ethos Limited Subsidiary 50.1% Yes* 4 Mahen Distribution Limited Subsidiary 100.0% No 5 Estima AG Subsidiary 100.0% No 6 Cognition Digital LLP Subsidiary 99.9% No 7 Kamla Business Services Limited Subsidiary 99.9% No (Formerly Kamla Tesio Dials Ltd) 8 Silvercity Brands AG Subsidiary 93.1% No 9 Pasadena Retail Private Limited Associate 50.0% No 10 Ethos Lifestyle Private Limited Subsidiary 100.0% No (formerly RF Brands Private Limited) 11 Micron Watch Services Private Subsidiary 50.1% No Limited 12 Favre Leuba Gmbh Subsidiary 100.0% No 13 Ficus Trading LLC Subsidiary 100.0% No *Since Ethos Limited is a listed entity, it follows its own BRSR initiatives. KDDL Limited | Annual Report 2025-26 67 ANNEXURE – V BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) VI. CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: (Yes/No) a. Turnover (in Rs.) 4,95,80,42,650 b. Net worth (in Rs.) 3,83,92,18,913 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: Stakeholder Grievance Redressal FY 2025-26 FY 2024-25 group from whom Mechanism in Place Current Financial Year Previous Financial Year complaint is received (Yes/No) * Number of Number of Remarks Number of Number of Remarks complaints complaints complaints complaints filed during pending filed during pending the year resolution at the year resolution at close of the year close of the year Communities Yes 0 0 Nil 0 0 Nil Investors (other than Yes 0 0 Nil 0 0 Nil shareholders) Shareholders Yes 4 0 Nil 4 0 Nil Employees and Yes 0 0 Nil 0 0 Nil workers Customers Yes 0 0 Nil 0 0 Nil Value Chain Partners Yes 0 0 Nil 0 0 Nil Other (plea [Showing first 8,000 characters — download PDF for full document]