Business Responsibility and Sustainability Reporting (BRSR) for the financial year ended 31st March, 2026 is enclosed.

EE[IN-aEiliilii.; CAPITAL AND FINANCIAL SERVICES LTD. (A NON-BANKING FINANCIAL COMPANY) Regd. Office a Corporate Office : "Nahar Tower", 375 Industrial Area-A, Ludhiana -141003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956 E-mall : secncfs@owmnahar.com Web site :www.owmnahar.com CIN No. : L45202P82006PLC029968 GST No. : 03AACCN2866QIZ2 NCFSL/SD¢026-27/ August 27, 2026 Corporate Relations Department Corporate Listing Department The BSE Limited The National Stock Exchange of India Limited 25th Floor, P.J. Tower, Exchange Plaza, 5th Floor, Plot No. C/1, G-Block Dalal Street, MumbaiMUMBAI-400001SCRIPCODE:532952 Bandra-Kurla Complex, Bandra (E) MUMBAI -400 051 SYMBOL: NAHARCAP sin: BuslNEss REsroNsiBiLiTy AND susTAiNAjquTy REroRT 2Qz±z± Dear sir/Madam, Pursuant to the requirements of Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Business Responsibility and Sustainability Report of the Company 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, Yours faithfully, I:or NAHAR CAPITAL AND FINANCIAL SERVICES ITD. xp:h¥:` ibE±L (ANJALI MODGIL) COMPANY SECRETA M. NO. F9650 Encl. As above Gurugram : Plot No. 22-8, Sector-18, Gurugram-120 015 (India) Ph. : 91-124-2430532 -2430533 Fax : 91 -124-2430536 Email : delhi@owmnahar.com CAPITAL AND FINANCIAL SERVICES LIMITED SECTION A: GENERAL DISCLOSURES I. Details of the listed entity: 1. Corporate Identity Number (CIN) of the Listed Entity L45202PB2006PLC029968 2. Name of the Listed Entity Nahar Capital and Financial Services Limited 3. Year of incorporation 2006 4. Registered Office Address 375, Industrial Area-”A”, Ludhiana, Punjab-141003 5. Corporate Office Address 375, Industrial Area-”A”, Ludhiana, Punjab-141003 6. E-mail id secncfs@owmnahar.com 91-161-2600701 to 705, 7. Telephone 91-161-2606977 to 980 8. Website www.owmnahar.com 9. Financial Year for which Reporting is being done 2025-26 Name of the Stock Exchange(s) where shares are 10. BSE Ltd & National Stock Exchange of India Limited listed 11. Paid-up Capital Rs. 837.31 Lakhs Mrs. Anjali Modgil Name and contact details (telephone, email address) Company Secretary and Compliance officer 12. of the person who may be contacted in case of any Telephone No. +91-161-2600701 queries on the BRSR report E-mail Address: secncfs@owmnahar.com Reporting boundary - Are the disclosures under this Disclosures under this report are made on a report made on a standalone basis (i.e. only for the standalone basis 13. 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: S. No. Description of Main Description of % of Turnover of the entity Activity Business Activity 1. Financial Service Other 93.16% Financial Activities 2. Real Estate Real Estate Activities 6.84% 17. Products/Services sold by the entity: S. No. Product/Service NIC Code % of total Turnover contributed 1. Financial/Investment Activities 6430 93.16% 2. Real Estate Activities 6810 6.84% The Company is primarily engaged in financial/investment activities comprising of Long Term Investment, Strategic Investments and Short Term Investment Activities/Trading Investment. Other business activities of the Company are real estate business and lending activities. The Company does not manufacture any product or provide any service. 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 1 1 Not Applicable International - - 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) Not applicable as the Company is mainly in the business of making International (No. of Countries) investment. b. What is the contribution of exports as a percentage of the total turnover of the entity? Not Applicable c. A brief on types of customers: Not Applicable considering the Company’s nature of business. IV. Employees: Note: The Company does not have any workers and differently abled employees as defined in the guidance note on BRSR. 20. Details as at the end of March 31, 2026: a. Employees (including differently abled) S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 18 17 94.44 1 5.56 2. Other than Permanent (E) 2 1 50.00 1 50.00 3. Total employees (D + E) 20 18 90.00 2 10.00 b. Differently abled employees S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 0 0 0.00 0 0.00 2. Other than Permanent (E) 0 0 0.00 0 0.00 3. Total employees (D + E) 0 0 0.00 0 0.00 21. Participation/Inclusion/Representation of women: Total No. and percentage of Females No. (B) % (B/A) Board of Directors (including MD) 10 1 10.00 Key Management Personnel (excluding 2 1 50.00 22. Turnover rate for permanent employees: FY 2026 FY 2025 FY 2024 Male Female Total Male Female Total Male Female Total Permanent Employees 5.00 0.00 5.00 5.55 0.00 5.55 16.66 0.00 16.66 V. Holding, Subsidiary and Associate Companies (including joint ventures): 23. (a) Names of holding / subsidiary / associate companies / joint ventures: S. Name of the holding / subsidiary/ Indicate whether % of shares Does the entity indicated at No. associate companies/ joint holding/Subsidiary/Ass held by column A, participate in the ventures (A) ociate/Joint Venture listed entity Business Responsibility initiatives of the listed entity? (Yes/No) 1. Nahar Spinning Mills Limited Associate Company 47.04 No 2. Nahar Poly Films Limited Associate Company 49.16 No VI. CSR Details: 24. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes (ii) Turnover: Rs. 51.83 Crores (iii) Net worth: Rs. 911.93 Crores 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 2026 FY 2025 group from Mechanism in Place Number Number of Remar Number Number of Remarks whom (Yes/No) of complaints ks of complaints complaint is complai pending complaint pending received (If Yes, then provide nts filed resolution s filed resolution web-link for grievance during at close of during at close of redressal policy) the year the year the year the year Communities Yes NIL NIL - NIL NIL - https://www.owmnahar.c om/nahar_cf/pdf/vigil_m echanism_25.pdf Investors (other than Not Applicable shareholders) Shareholders Yes as per SEBI 1 NIL - 1 NIL - Regulations Employees Yes NIL NIL - NIL NIL - https://www.owmnahar.c om/nahar_cf/pdf/vigil_m echanism_25.pdf Customers Not Applicable Value Chain Not Applicable Partners 26. Overview of the entity’s material responsible business conduct issues: Not applicable as the Company is mainly an Investment Company. Hence, there is no material business conduct and sustainability issue pertaining to environmental and social matters that may present a risk or an opportunity to the Company’s business. SECTION B: MANAGEMENT AND PROCESS DISCLOSURES Disclosure Questions P P P P P P P P P 1 2 3 4 5 6 7 8 9 Policy and management processes 1. a. Whether your entity’s policy/policies cover each principle Y NA Y Y Y Y Y Y NA and its core elements of the NGRBCs. (Yes/No) b. Has the policy been approved by the Board? (Yes/No) Y NA Y Y Y Y Y Y NA c. Web Link of the Policies, if available http://www.owmnahar.com/nahar_cf/policies- codes.php 2. Whether the entity has translated the policy into procedures. Y NA Y Y Y Y Y Y NA (Yes / No) 3. Do the enlisted policies extend to your value chain partners? NA NA NA NA NA NA NA NA NA [Showing first 8,000 characters — download PDF for full document]