We hereby enclose the Business Responsibility & Sustainability Report for the financial year ended March 31, 2026.

Date: August 25, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, 5th Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G Block Dalal Street Bandra Kurla Complex, Bandra (E) Mumbai - 400 001 Mumbai - 400 051 Ref: NSE Symbol- RUPA / BSE Scrip Code- 533552 Sub: Business Responsibility and Sustainability Report of the Company for the Financial Year 2025-26 Dear Sir/ Madam, Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby enclose the Business Responsibility and Sustainability Report (‘BRSR’) of the Company for the Financial Year 2025-26. The BRSR forms part of Company’s Annual Report for the Financial Year 2025-26 and is also available on the Company’s website at https://rupa.co.in/business-responsibility-report/. Kindly take the same on record. Thanking you. Yours faithfully, For Rupa & Company Limited Ramesh Agarwal Whole-time Director Encl: As above Business Responsibility & Sustainability Report Business Responsibility & Sustainability Report SECTION GENERAL DISCLOSURES I. Details of listed entity 1. Corporate Identity Number (CIN) of the Company L17299WB1985PLC038517 2. Name of the Company Rupa & Company Limited 3. Year of Incorporation 1985 4. Registered Office Address Metro Tower, 1 , Ho Chi Minh Sarani, Metro Tower , 8th Floor , Kolkata - 700071 5. Corporate Address Metro Tower, 1 , Ho Chi Minh Sarani, Metro Tower , 8th Floor , Kolkata - 700071 6. Email Address investors@rupa.co.in 7. Telephone 033-4057 3100 8. Website https://rupa.co.in 9. Financial Year Reported 2025-26 10. Name of the Stock Exchanges where shares are listed BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) 11. Paid-up Capital H 795.25 Lakhs 12. Name and contact details (telephone, email address) of the Sumit Khowala person who may be contacted in case of any queries on the Designation: Chief Financial Officer & Compliance Officer BRSR report E-mail: investors@rupa.co.in Telephone- 033 4057 3100 13. Reporting boundary - Are the disclosures under this report Standalone basis 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) Sl. No. Description of Main Activity Description of Business Activity % of turnover of the Company 1 Manufacturing and sale of hosiery goods Manufacturing and sale of hosiery 97.53% and related services products and related services 17. Products/Services sold by the Company (accounting for 90% of the turnover) Sl. No. Product/Service NIC Code % of total turnover contributed 1 Hosiery Products 14309 97.53% III. Operations 18. Number of locations where plants and/or operations/offices of the Company are situated: Location Number of plants Number of offices Total National 4 7 11 International NIL NIL NIL 19. Markets served by the Company a. Number of locations Locations Number National (No. of States) 25 States and 5 Union Territories International (No. of Countries) 15 b. What is the contribution of exports as a percentage of the total turnover of the Company? 2.93% c. Types of customers Rupa caters to a diverse customer base comprising individual consumers across urban and rural markets, served through General Trade, Modern Trade, Exclusive Brand Outlets, Multi-brand Outlets and E-commerce platforms. The Company also undertakes contract manufacturing for its customers, catering to their specific product and business requirements. The Company further serves international markets through exports, thereby expanding its presence across select global markets. This diversified customer and market base enables the Company to address varying consumer preferences while maintaining a broad presence across domestic and international markets. IV. Employees 20. Details as at the end of Financial Year a. Employees and workers (including differently abled): S. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 842 771 92% 71 8% 2. Other than Permanent (E) Nil 3. Total employees (D + E) 842 771 91% 71 8% WORKERS 4. Permanent (F) Nil 5. Other than Permanent (G) 1857 1484 80% 373 20% 6. Total workers (F + G) 1857 1484 80% 373 20% Business Responsibility & Sustainability Report b. Differently abled Employees and workers: S. Male Female Particulars Total (A) No. No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 2. Other than Permanent (E) Nil 3. Total employees (D + E) WORKERS 4. Permanent (F) 5. Other than Permanent (G) Nil 6. Total workers (F + G) 21. Participation/Inclusion/Representation of Women No. and percentage of Females Total (A) No. (B) % (B/A) Board of Directors 14 1 7.14% Key Management Personnel 1 0 0.00% Note- Mr. Sumit Jaiswal resigned from the position of Company Secretary and Compliance Officer (KMP) of the Company with effect from the close of business hours on February 28, 2026. 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 33% 57% 35% 49% 53% 50% 40% 18% 38% Permanent Workers NA NA NA NA NA NA NA NA NA V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. Name of holding/subsidiary/associate companies/joint ventures Does the entity indicated Name of the holding/ subsidiary/ Indicate whether Holding/ at column A, participate in Sl. % of shares held by associate companies/joint Subsidiary/Associate/Joint the Business Responsibility No. the Company ventures (A) Venture initiatives of the Company (Yes/No) 1 Euro Fashion Inners International Wholly-owned Subsidiary 100% No Private Limited 2 Imoogi Fashions Private Limited Wholly-owned Subsidiary 100% No 3 Oban Fashions Private Limited Wholly-owned Subsidiary 100% No 4 Rupa Bangladesh Private Limited Wholly-owned Subsidiary 100% No Note- Rupa Fashions Private Limited ceased to be subsidiary of the Company during the financial year 2025-26. VI. CSR Details 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes (ii) Turnover (in H): H 1,25,947.61 lakhs (iii) Net worth (in H): H 1,05,946.24 lakhs VII. Transparency and Disclosure Compliances 25. Complaints/Grievances on any of the principles (Principle 1 to 9) under the National Guidelines on Responsible Business Conduct: FY 2025-26 FY 2024-25 Stakeholder Grievance Redressal No. of No. of group from Mechanism in place (Yes/ No. of complaints No. of complaints whom No) (If yes, then provide complaints pending complaints pending Remarks Remarks compliant is web link for grievance filed during resolution filed during resolution received redressal policy) the year at close of the year at close of the year the year Communities Yes 0 0 - 0 0 - https://rupa.co.in/ feedback Investors Yes 0 0 - 0 0 - (other than https://rupa.co.in/ shareholders) investor-relations-contact Shareholders Yes 0 0 - 0 0 - https://rupa.co.in/ notice-and-forms-for- shareholders Employees and Yes 0 0 - 0 0 - workers https://rupa.co.in/ livesite/wp-content/ uploads/2022/08/ Whistle_Blower_Policy.pdf https://rupa.co.in/ livesite/wp-content/ uploads/2023/05/Anti- Corruption-and-Anti- Bribery-Policy.pdf Customers Yes 120 0 Complaints 68 0 - (Email: customer.care@ pertaining rupa.co.in, Toll Free to Product, Number: 18001235001 & Online Feedback or Compliant Payment & register Link : https://rupa. Advertising. co.in/feedback) Value Chain Yes 0 0 - 0 0 - Partners https://rupa.co.in/ feedback Others - 0 0 - 0 0 - Note: i. The Company has “Whistle blower policy”, which mentions contact details of the concerned authority to be addressed in case of any complaints. ii. Anti-Corruption and Anti-Bribery Policy is available, for [Showing first 8,000 characters — download PDF for full document]