Business Responsibility and Sustainability Report for the FY 2025-26 is enclosed

illRERE SPINNING MILLS LTD. Regd. Office & Corporate Office : 373, Industrial AreaA, LUDHIANA -141 003 (INDIA) Phones : +91-161-2600701 to 705, 2606977 to 980 Fax : +91-161-2222942, 2601956 E-mail : secnsm@owmnahar,com Web site : `^rm^r.owmnahar.com C|N No.: L17115PB1980PLC004341 GST No. : 03AAACN5710DIZ6 NISNrtyson!m!6:a:]i AUGUST 25, 2026 The National Stock Exchange of India Limited The BSE Limited Exchange Plaza, 5th Floor, Plot No. C/1, G-Block 25th Floor, P.J. Tower, Bandra-Kurla Complex, Bandra (E) Dalal Street, Mumbai MUMBAI -400 051 MUMBAI -400 001 SYMBOL: NAHARSPING SCRIP CODE: 500296 SUB: BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT 2025-26 Dear sir/Madam, Pursuant to the requirements of R'egulation 34(2)(f) SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Business Responsibility & Sustainability Report for the Financial Year 2025-26. The same has also been uploaded on the Company's website i.e. www.owmnahar.com. This is for the information of the general public as well as members of the Exchange. Thanking you, Vours faithfully, For NAHAR SPINNING MILrs LIMITED (BRIJ SHARMA) COM PANY SECRETARY F2458 Encl. As above Gumugram once : Flat No. 22-8, Sector-18, Gurugram -120 015 Ph. : +91 -124-2430532, 2430533 Fax : +91-124-2430536 E-mail : delhi@ovmnahar,com NAHAR SPINNING MILLS LIMITED BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT SECTION A: GENERAL DISCLOSURES I. Details of the listed entity: 1. Corporate Identity Number (CIN) of the L17115PB1980PLC004341 Listed Entity 2. Name of the Listed Entity Nahar Spinning Mills Limited 3. Date of incorporation 16-12-1980 4. Registered Office Address 373, Industrial Area- “A”, Ludhiana, Punjab- 141003 5. Corporate Office Address 373, Industrial Area-“A”, Ludhiana, Punjab- 141003 6. E-mail id secnsm@owmnahar.com 7. Telephone 91-161-2600701 to 705, 91-161-2606977 to 980 8. Website www.owmnahar.com 9. Financial Year for which Reporting is being 2025-26 done 10. Name of the Stock Exchange(s) where BSE Ltd & National Stock Exchange of India shares are listed Limited 11. Paid-up Capital Rs. 1803.27 Lakhs 12. Name and contact details (telephone, email Mr. Brij Sharma address) of the person who may be Company Secretary and Compliance officer contacted in case of any queries on the Telephone No. +91-161-2600701 BRSR report E-mail Address: secnsm@owmnahar.com 13. Reporting boundary - Are the disclosures Disclosures under this report are made on a under this report made on a standalone standalone basis 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. Whether the company has undertaken No assessment or assurance of the BRSR Core? 15. Name of assessment or assurance provider NA 16. Type of assessment or assurance obtained NA II. Products/Services: 17. Details of business activities (accounting for 90% of the turnover): S. No. Description of Main Activity Description of Business % of Turnover of the entity Activity Manufacture and Export of yarns 1. Manufacturing 100 and knitted garments 18. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code % of total Turnover contributed 1. Textile 131 100% III. Operations : 19. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National 8 1 9 International _ _ _ 20. Markets served by the entity: a. Number of locations Locations Number National (No. of States & UTs) 13 International (No. of Countries) 35 b. What is the contribution of exports as a percentage of the total turnover of the entity? The contribution of exports as a percentage of the total turnover of the entity is 52.81%. c. A brief on types of customers: For exporting of its products, company is working directly as well as through Agents with the overseas customers. In the domestic market the company is supplying its products to reputed Big Corporate and Medium customers in the knitted/weaving/garments and customers manufacturing products like terry towels, bed linen, denim, bottom weight, shirting and furnishing fabrics. IV. Employees 21. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Employees: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 1643 1593 96.96% 50 3.04% 2. Other than Permanent (E) _ _ _ _ _ 3. Total employees (D + E) 1643 1593 96.96% 50 3.04% Workers: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 8220 5075 61.74% 3145 38.26% 2. Other than Permanent (E) _ _ _ _ _ 3. Total employees (D + E) 8220 5075 61.74% 3145 38.26% b. Differently abled Employees and workers Employees: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 4 4 100 _ _ 2. Other than Permanent (E) _ _ _ _ _ 3. Total employees (D + E) 4 4 100 _ _ Workers: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 34 21 61.77% 13 38.23% 2. Other than Permanent (E) _ _ _ _ _ 3. Total employees (D + E) 34 21 61.77% 13 38.23% 22. Participation/Inclusion/Representation of women: Total No. and percentage of Females (A) No. (B) % (B/A) Board of Directors (including MD) 10 1 10 Key Management Personnel 2 _ _ 23. Turnover rate for permanent employees: (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 18% 9% 19% 18% 8% 18% 19% 39% 17.5% Permanent Workers 40% 30% 37% 38% 29% 35% 41% 44% 42% V. Holding, Subsidiary and Associate Companies (including joint ventures) 24. (a) Names of holding / subsidiary / associate companies / joint ventures: S. Name of the holding / Indicate whether % of Does the entity No. subsidiary/ associate holding/Subsidiary shares indicated at column A, companies/ joint ventures /Associate/Joint held by participate in the (A) Venture listed Business entity Responsibility initiatives of the listed entity? (Yes/No) Not Applicable VI. CSR Details 25. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes (ii) Turnover - Rs. 3,21,792.38 Lakhs (iii) Net worth - Rs.1,51,211.80 Lakhs VII. Transparency and Disclosures Compliances: 26. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Stakeholder Grievance FY 2025-26 FY 2024-25 group from Redressal Number Number of Remar Number Number of Rema whom Mechanism in of complaints ks of complaints rks complaint is Place (Yes/No) complaint pending complaint pending received (If Yes, then s filed resolution s filed resolution provide web-link during the at close of during the at close of for grievance year the year year the year redress policy) Communities Yes https://www.owm nahar.com/spinnin NIL NIL - NIL NIL - g/pdf/vigil_mechan ism_25.pdf Investors (other than Not Applicable shareholders) Shareholders Yes http://www.owmn ahar.com/spinning/ 2 NIL - 15 NIL - share- holdinginfo.php Employees Yes https://www.owm nahar.com/spinnin NIL NIL - NIL NIL - g/pdf/vigil_mechan ism_25.pdf Customers Yes https://www.owm nahar.com/spinnin NIL NIL - NIL NIL - g/pdf/vigil_mechan ism_25.pdf Value Chain Yes Partners https://www.owmn ahar.com/spinning/ NIL NIL - NIL NIL - pdf/vigil_mechanis m_25.pdf 27. Overview of the entity’s material responsible business conduct issues Please indicate material responsible business conduct and sustainability issues pertaining to environmental and social matters that present a risk or an opportunity to your business, rationale for identifying the same, approach to adapt or mitigate the risk along-with its financial implications, as per the following format: S. Material issue identified Indicate Rationale for identifying In case of risk, Finan [Showing first 8,000 characters — download PDF for full document]