Business Responsibility and Sustainability Report for FY 2025-26

August 25, 2026 The Listing Department Department of Corporate Services/Listing National Stock Exchange of India Limited BSE Limited Phiroze Jeejeebhoy Tower, “Exchange Plaza” Bandra-Kurla Complex, Dalal Street, Fort, Bandra (E), Mumbai-400051 Mumbai-400001 NSE Symbol : SGMART Scrip Code: 512329 Sub: Business Responsibility and Sustainability Report (BRSR) for FY 2025-26 Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time, please find enclosed herewith Business Responsibility and Sustainability Report (BRSR) of the Company for Financial Year 2025-26, which also forms part of the Annual Report of the Company for Financial Year 2025-26. This is for your kind reference and records. The same will be available on the Company’s website i.e., www.sgmart.co.in Yours faithfully, For SG Mart Limited Sachin Kumar Company Secretary and Compliance Officer ICSI M. No. F13972 Place: Noida Encl: a/a SG MART LIMITED (formerly known as Kintech Renewables Limited) Registered Office: H. No. 37, Ground Floor, Hargovind Enclave, Vikas Marg, Delhi-110092 Corporate Office: SG Centre, Plot No. 37C, Block-B, Sector-132, Maharishi Nagar, Gautam Buddha Nagar, Noida, Uttar Pradesh, India – 201304. Tel: 0120-6918000| Email: compliance@sgmart.co.in Website: www. sgmart.co.in | CIN: L46102DL1985PLC426661 Table of Contents SECTION A: GENERAL DISCLOSURES 04 SECTION B: MANAGEMENT AND PROCESS DISCLOSURES 09 SECTION C: PRINCIPLE-WISE PERFORMANCE DISCLOSURE 12 Businesses should conduct and govern themselves with integrity, and in a manner that is Ethical, PRINCIPLE 1: 13 Transparent and Accountable. PRINCIPLE 2: Businesses should provide goods and services in a manner that is sustainable and safe. 16 PRINCIPLE 3: Businesses should respect and promote the well-being of all employees including those in their value chains. 18 PRINCIPLE 4: Businesses should respect the interests of and be responsive of all its stakeholders 25 PRINCIPLE 5: Businesses should respect and promote Human Rights 27 PRINCIPLE 6: Businesses should respect and make efforts to protect and restore the environment. 32 Businesses, when engaging in influencing public a regulatory policy, should do so in a manner that is PRINCIPLE 7: 37 responsible and transparent PRINCIPLE 8: Businesses should promote inclusive growth and equitable development 38 PRINCIPLE 9: Businesses should engage with and provide value to their consumers in a responsible manner 40 SG MART LIMITED ANNUAL REPORT 2025-26 ONE MART. INFINITE POSSIBILITIES Our Vision & Mission Vision To be the leading platform for Building Material solutions and simplifying business solutions Mission To enhance accessibility and make the procurement process for all stakeholders easy. Our Values SG Mart's values encompass quality, transparency, customer focus ensuring customer satisfaction and success, integrity, collaboration, sustainability, and reliability. CORPORATE OVERVIEW FINANCIAL STATEMENTS STATUTORY REPORTS Business Responsibility and Sustainability Report Message from the Executive Director Dear Stakeholders, At SG Mart, we continue to align our growth with responsibility, resilience, and long-term value creation. As we present our Business Responsibility and Sustainability Report (BRSR), I would like to reflect on our approach toward integrating environmental, social, and governance (ESG) principles into our business strategy. Over the past year, we have taken meaningful steps to strengthen our sustainability framework. Our focus remains on optimizing resource efficiency, reducing environmental impact, and ensuring compliance with evolving regulatory expectations. We are steadily working toward improving our performance in key areas such as energy consumption, waste management, and responsible sourcing. Equally important is our commitment to our people. We believe that a motivated and inclusive workforce is central to sustainable success. We have continued to invest in employee well-being, skill development, and creating a safe and equitable work environment across all our operations. From a governance perspective, we uphold the highest standards of transparency, ethics, and accountability. Our policies and practices are designed to ensure that sustainability is embedded into decision-making processes at every level of the organization. While we acknowledge that the journey toward sustainability is continuous, we remain committed to setting measurable targets and improving our performance year on year. We also recognize the importance of collaboration with stakeholders including employees, customers, partners, and communities in achieving our sustainability goals. We would like to express my gratitude to all our stakeholders for their continued trust and support. Together, we will continue to build a responsible and future-ready organization Amit Thakur Whole Time Director SG Mart SG MART LIMITED ANNUAL REPORT 2025-26 ONE MART. INFINITE POSSIBILITIES Section A GENERAL DISCLOSURES 1. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed Entity L46102DL1985PLC426661 2. Name of the Listed Entity SG Mart Limited 3. Year of incorporation 1985 4. Registered office address H No. 37, Ground Floor, Hargobind Enclave, Vikas Marg, East Delhi, Delhi, India, 110092 5. Corporate address A-127, Sector-136, Noida, Gautam Buddha Nagar, Uttar Pradesh, India, 201305 6. E-mail compliance@sgmart.co.in 7. Telephone 011-22373437 8. Website www.sgmart.co.in 9. Financial year for which reporting is being done FY2025-26 10. Name of the Stock Exchange(s) where shares are listed BSE Limited & National Stock Exchange of India. 11. Paid-up Capital H12.60 crore 12. Name and contact details (telephone, email address) of Name: Sachin Kumar, Company Secretary & Compliance Officer the person who may be contacted in case of any queries Email: sachinkumar@sgmart.co.in on the BRSR report 13. Reporting boundary -Are the disclosures under this Disclosures presented in this report pertain solely to SG Mart report made on a standalone basis (i.e. only for the Limited and have been prepared on a standalone basis. 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 assessment or assurance provider Not Applicable 15. Type of assessment or assurance obtained Not Applicable II. Product Services 16. Details of business activities (accounting for 90% of the turnover):- Description of Main Activity Description of Business Activity % of Turnover of the entity 1. Trading Trading of building material products. 92% 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover):- Product/Service NIC Code % of total turnover contributed 1. HR coils/HR Sheets 467299 82% 2. Renewables Structures 467299 6% 3. TMT 467299 2% III. Operations 18. Number of locations where plants and/or operations/offices of the entity are situated: Number of Processing service Number of offices/ Location Total center Warehouses National 4 10 14* International 1** 0 1 *The number of offices includes warehouses that are registered under GST. **SG Marts FZE, a wholly owned subsidiary, operates an office/ Processing service center in Dubai. Markets served by the entity: CORPORATE OVERVIEW FINANCIAL STATEMENTS STATUTORY REPORTS 19. Markets served by the entity: (i) Number of locations Locations Number National (No. of States) 22 International (No. of Countries) 5 (ii) What is the contribution of exports as a percentage of the total turnover of the entity? NIL* Note: *There was no contribution of the export by the SG Mart Limited, however as the international locations as mentioned above are served by the wholly owned subsidiary i.e. SG Marts FZE. (iii) A brief on types of customers: SG Mart Limited caters to a broad business-to-business (B2B) customer base spanning the infrastructure, construct [Showing first 8,000 characters — download PDF for full document]