Business Responsibility and Sustainability Report for the Financial Year 2025-26

GFCL: BRD: 2026 27th August, 2026 The Secretary The Secretary BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai 400 001 Bandra (E), Mumbai 400 051 Scrip Code: 542812 Symbol: FLUOROCHEM Dear Sir/Madam, Sub: Business Responsibility and Sustainability Report for the Financial Year 2025-26 Ref.: Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), please find enclosed herewith the Business Responsibility and Sustainability Report of the Company for the Financial Year 2025-26. The Business Responsibility and Sustainability Report is an integral part of the Integrated Annual Report 2025-26 which can also be accessed at the Company’s website www.gfl.co.in. We request you to kindly take the same on record. Thanking you. Yours faithfully, For Gujarat Fluorochemicals Limited Bhavin Desai Company Secretary FCS 7952 Encl.: As above BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1 Corporate Identity Number (CIN) of the listed entity L24304HP2018PLC011898 2 Name of the listed entity Gujarat Fluorochemicals Limited 3 Year of incorporation 2018 4 Registered office address Plot No. 1, Khasra Nos. 264 to 267, Industrial Area, Village: Basal, Una - 174 303, Himachal Pradesh 5 Corporate address Inox Towers, 17, Sector 16A, Noida - 201 301, Uttar Pradesh 6 E-mail bvdesai@gfl.co.in 7 Telephone 0265 6198 111 8 Website www.gfl.co.in 9 Financial year for which reporting is being done 1st April 2025 to 31st March 2026 10 Name of the Stock Exchange(s) where shares are BSE Limited listed National Stock Exchange of India Limited 11 Paid-up capital `10,98,50,000 12 Name and contact details (telephone, email Name of Responsible Person: Mr. Bhavin Desai address) of the person who may be contacted in Designation of Responsible Person: Compliance Officer and case of any queries on the BRSR report Company Secretary Email: bvdesai@gfl.co.in Contact Number: 0265 6198 111 13 Reporting boundary - Are the disclosures under The disclosures under this report are made on a standalone this report made on a standalone basis (i.e., only basis. 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 Intertek India Private Limited 15 Type of assurance obtained BRSR Core Indicators: Reasonable Assurance II. Products/Services 16. Details of business activities (accounting for 90% of the turnover): S. Description of main activity Description of business activity % of turnover of the entity 1 Manufacturing Chemicals and chemical products, pharmaceuticals, medicinal 100% chemicals, and botanical products 17. Products/Services sold by the entity (accounting for 90% of the entity’s turnover): S. Product/Service NIC Code % of total turnover contributed 1 Polymer 20111 61.42% 2 Fluorochemicals 20111 24.14% 3 Bulk Chemicals 20111 14.44% 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 3 2 5 International 0 0 0 Corporate Overview Statutory Reports Financial Statements Gujarat Fluorochemicals Limited 1 Integrated Annual Report 2025-26 BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) 19. Markets served by the entity: a. Number of locations Locations Number National (No. of states) 14 International (No. of countries) 50 b. What is the contribution of exports as a percentage of the total turnover of the entity? 56.90% c. A brief on types of customers G ujarat Fluorochemicals Limited (“GFL” or “the Company”) serves diversified global customer base comprising automotive and EV manufacturers, semiconductor and electronics manufacturers, refrigeration OEMs, pharmaceutical and agrochemical companies, chemical processors, and renewable energy businesses across Asia, Europe and the Americas. IV. Employees 20. Details as at the end of financial year: a. Employees and Workers (including differently abled): Sr. Particulars Total (A) Male Female No. No. (B) % (B/A) No. (C) % (C/A) Employees 1. Permanent (D) 1,788 1,679 94% 109 6% 2. Other than permanent (E) 47 36 77% 11 23% 3. Total employees (D + E) 1,835 1,715 93% 120 7% Workers 4. Permanent (F) 1,354 1,353 99.93% 1 0.07% 5. Other than permanent (G) 3,123 3,059 97.95% 64 2.05% 6. Total workers (F + G) 4,477 4,412 98.55% 65 1.45% b. Differently abled Employees and workers: Sr. Particulars Total Male Female No (A) No. (B) % (B/A) No. (C) % (C/A) Differently abled employees 1. Permanent (D) 1 1 100% 0 0% 2. Other than permanent (E) 0 0 0% 0 0% 3. Total differently abled employees (D + E) 1 1 100% 0 0% Differently abled workers 4. Permanent (F) 1 1 100% 0 0% 5. Other than permanent (G) 0 0 0% 0 0% 6. Total differently abled workers (F + G) 1 1 100% 0 0% 21. Participation/Inclusion/Representation of women Total (A) No. and percentage of females No. (B) % (B/A) Board of Directors 9 1 11% Key Management Personnel 2* 0 0 *Key Management Personnel exclude Managing Director as he has been counted in Board of Directors. BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) 22. Turnover rate for permanent employees and workers FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in current (Turnover rate in previous (Turnover rate in the year prior financial year) financial year) to the previous financial year) Male Female Total Male Female Total Male Female Total Permanent employees 26% 26% 26% 31% 41% 31% 17% 20% 17% Permanent workers 18% 0% 18% 12% 0% 12% 12% 20% 12% V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding/subsidiary/associate companies/joint ventures Sr. Name of the holding/subsidiary/ Indicate whether % of shares held Does the entity No. associate companies/joint holding/subsidiary/ by listed entity indicated at column ventures (A) associate/joint venture A, participate in the Business Responsibility initiatives of the listed entity? (Yes/No) 1 Inox Leasing and Finance Limited Holding 52.61% No 2 Gujarat Fluorochemicals Singapore Wholly owned subsidiary 100% No Pte. Ltd. 3 Gujarat Fluorochemicals Americas Wholly owned subsidiary 100% No 4 Gujarat Fluorochemicals GmbH Wholly owned subsidiary 100% No 5 Swarnim Gujarat Fluorspar Private Joint venture 49.47% No Limited* 6 GFL GM Fluorspar SA Step-down wholly 100% No owned subsidiary 7 Gujarat Fluorochemicals FZE Wholly owned subsidiary 100% No 8 GFCL EV Products Limited Subsidiary 96.89% No 9 GFCL Solar and Green Hydrogen Wholly owned subsidiary 100% No Products Limited 10 Flurry Wind Energy Private Limited Associate 26% No 11 IGREL Mahidad Limited Associate 26.25% No 12 GFCL EV Products Americas LLC Step-down wholly 100% No owned subsidiary 13 GFCL EV (SFZ) LLC Step-down subsidiary 76% No 14 GFCL EV Products GmbH Step-down wholly 100% No owned subsidiary 15 GFCL EV Products Pte. Ltd. Step-down wholly 100% No owned subsidiary 16 GFCL EV Advanced Materials (SFZ) Step-down subsidiary 99.70% No * As per the Joint Venture Agreement, the Company is required to hold 25% of the total equity share capital of Swarnim Gujarat Fluorspar Private Limited (“SGFPL”). However, Gujarat Mineral Development Corporation Limited is yet to contribute its equity participation through the transfer of assets, the valuation of which is currently under review. Consequently, the Company’s equity holding has increased on account of its subscription to additional equity shares in SGFPL. Corporate Overview Statutory Reports Financial Statements Gujarat Fluorochemicals Limited 3 Integrated Annual Report 2025-26 BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT (CONTD.) VI. CSR Details i. Whether CSR is applicable as per section 13 [Showing first 8,000 characters — download PDF for full document]