Pursuant to Regulation 34(2)(f) of SEBI (LODR) Regulations, 2015, please find enclosed the Business Responsibility and Sustainability Report along with the Assurance Report of the Company ....

Date: 25th August 2026 To To Secretary Secretary Listing Department Listing Department BSE Limited National Stock Exchange of India Ltd. Department of Corporate Services Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Phiroze Jeejeebhoy Towers Dalal Street, Bandra (E) Mumbai – 400 051 Mumbai – 400 001 Scrip Code: 540902 Symbol: AMBER ISIN: INE371P01015 ISIN: INE371P01015 Dear Sir/Ma’am, Subject: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Ref: Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, we are submitting herewith the Business Responsibility and Sustainability Report of the Company for the Financial Year 2025-26 along with Independent Practitioners’ Limited Assurance Report on the BRSR Core Indicators, which also forms part of the Annual Report of the Company for the Financial Year 2025-26, and the same is available on the Company’s website at https://www.ir.ambergroupindia.com/financial-information/#agms. This is for your information and further dissemination. Thanking You, Yours faithfully For Amber Enterprises India Limited (Konica Yaadav) Company Secretary and Compliance officer Membership No.: A30322 Encl: as above Annexure - F Business Responsibility and Sustainability Report FFiinnaanncciiaall YYeeaarr 22002255 -- 2266 SECTION A: GENERAL DISCLOSURES I. DETAILS OF THE LISTED ENTITY 1. Corporate Identity Number (CIN) of the L28910PB1990PLC010265 Listed Entity 2. Name of the Listed Entity Amber Enterprises India Limited (“the Company”) 3. Year of incorporation 1990 4. Registered office address C – 1, Phase – II, Focal Point, Rajpura Town, Patiala, Punjab – 140401 5. Corporate office address Universal Trade Tower, 1st Floor, Sector – 49, Sohna Road, Gurgaon – 122018 6. E-mail info@ambergroupindia.com 7 Telephone +91 124 3923000 8 Website www.ambergroupindia.com 9. Financial year for which reporting is 2025 - 26 being done 10. Name of the Stock Exchange(s) where BSE Limited (“BSE”) shares are listed National Stock Exchange of India Ltd (“NSE”) 11. Paid-up Capital ` 3,519.17 Lakh 12. Name and contact details (telephone, Ms. Konica Yaadav email address) of the person who may Company Secretary and Compliance Officer be contacted in case of any queries on Address: Universal Trade Tower, 1st Floor, Sector – 49, Sohna Road, Gurgaon the BRSR report – 122018 Tel: +91 124 3923000 Email address: cs_corp@ambergroupindia.com 13. Reporting boundary - Are the disclosures The disclosures in this report are made on consolidated basis, unless otherwise under this report made on a standalone stated, excluding Joint Venture the details of which are given in point No. 22(a) basis (i.e. only for the entity) or on a of Section A of Business Responsibility and Sustainability Report (“BRSR”) of consolidated basis (i.e. for the entity and the Annual Report for the Financial Year 2025 - 26. all the entities which form a part of its All the entities are considered for the purpose of Financial Consolidation of the consolidated financial statements, taken Group; however, for the purpose of reporting data and information in BRSR, together) the following categories of Entities/Sites have not been considered for the purpose of this report: • Newly incorporated Entities or Entities/Sites operational for less than 12 months; • Non-operational/ intermittent operational Entities/Sites; and entities/ sites discontinued or outsourced; • Newly acquired entities; and • Entities incorporated outside India 14. Name of assessment or assurance S.R. Batliboi & Co. LLP provider 15. Type of assessment or assurance Limited Assurance on BRSR Core obtained 182 Amber Enterprises India Limited Annual Report 2025-26 Amber Enterprises India Limited weivrevO etaroproC stropeR yrotutatS stnemetatS laicnaniF II. PRODUCTS/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 Manufacturing, production, and distribution of all types of room and mobile air conditioners and its components such as heat exchangers, motors, multi- flow condensers, sheet metal components, copper Manufacturing room tubing, plastic extrusion, vacuum forming and injection air conditioners and its moulding for OEM/ODM industries in India. We also >90* components for OEM/ODM manufacture non-air conditioner components such as industry (Including Scrap) case liners for refrigerator, plastic extrusion sheets, sheet metal components for microwave, washing machine tub assemblies with other sheet metal and plastic injection moulding & extrusion components for automobiles and metal ceiling industries *Standalone Basis Products/Services sold by the entity (accounting for 90% of the entity’s turnover): Product/Service NIC Code % of total Turnover contributed Air conditioners and its 28192 >90* components (Including scrap) *Standalone basis III. OPERATIONS 17. Number of locations where plants and/or operations/offices of the entity are situated: National 3377 88 4455 NNuummbbeerr ooff ppllaannttss NNuummbbeerr ooff ooffifficceess TToottaall International 1 1 2 Number of plants Number of offices Total 18. Markets served by the entity: a. Number of locations National (No. of States) Pan India Value Locations (in numbers) International (No. of Countries) 11 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 total turnover of the Company on standalone basis was 1.25 % (2025 – 26) and on Consolidated basis was 1.14 % (2025 – 26). c. A brief on types of customers: We are a diversified and backward-integrated business-to-business (“B2B”) solution provider across three different operating segments: (i) Consumer Durables Division, (ii) Electronics Division, and (iii) Railway Sub-system & Defense Division. Within Consumer Durable, we provide OEM/ODM B2B manufacturing solutions comprising Room Air Conditioners (RACs), Commercial Air Conditioners (CACs) and wide range of components catering to a diversified customer base, including multinational and domestic brands and other customers across the industry in India. The Electronics division is evolving into a comprehensive electronics solutions provider, with capabilities spanning across EMS (PCB-Assembly & Box Build), Bare PCBs, Power Electronics solutions and Industrial Automation solutions, serving a broad and diversified customer base including consumer electronics, automotive, telecommunication, aerospace and defence, energy and power, and industrial applications. Within Railway Sub- system and Defense, we are a supplier of heating, ventilation, and air conditioning (“HVAC”) systems for railways, metros, buses as well as sub-systems for rolling stock and precision cooling solution for telecom, defense and other applications. IV. EMPLOYEES 19. Details as at the end of Financial Year 2025 - 26: a. Employees and workers - including differently abled (Financial Year 2025 - 26): Male Female Sl. Total Particulars No. (A) No. % No. % (B) (B/A) (C) (C/A) EMPLOYEES 1. Permanent (D) 2,652 2,471 93.17 181 6.83 2. Other than 2,954 2,008 67.98 946 32.02 Permanent (E) 3. Total employees 5,606 4,479 79.90 1,127 20.10 (D + E) WORKERS 4. Permanent (F) 2,379 2,328 97.86 51 2.14 5. Other than 11,644 8,594 73.81 3,050 26.19 Permanent (G) 6. Total workers 14,023 10,922 77.89 3,101 22.11 (F + G) Annual Report 2025-26 Amber Enterprises India Limited weivrevO etaroproC stropeR yrotutatS stnemetatS laicnaniF b. Differently abled Employees and workers (Financial Year 2025 - 26): Male Female Sl. No. Particulars Total (A) No. (B) % (B/A) No. (C) % (C/A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) 5 5 100.00 0 0.00 2. Other than Permanent [Showing first 8,000 characters — download PDF for full document]