BRSR Report

August 27, 2026 BSE Limited National Stock Exchange of India Phiroze Jeejeebhoy Towers Limited Dalal Street Exchange Plaza Mumbai – 400 001 Plot no. C/1, G Block Scrip: 543490 Bandra-Kurla Complex Bandra (E), Mumbai - 400 051 Symbol: GMRP&UI Sub: Business Responsibility and Sustainability Report for the financial year 2025-26. Ref.: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”). Dear Sir/Madam, Pursuant to Regulation 34(2) of SEBI LODR, please find enclosed Business Responsibility and Sustainability Report for the financial year 2025-26, along with assurance report thereon by M/s. Grant Thornton Bharat LLP, which forms part of Annual Report. The Business Responsibility and Sustainability Report is also available on the website of the Company and can be accessed at https://www.gmrpowerurbaninfra.com/investor- relations/financials-and-reports/annual-reports. Request you to please take the same on record. Thanking you, GMR Power and Urban Infra Limited Vimal Prakash Company Secretary & Compliance Officer Encl: As above GMR Power & Urban Infra Limited Corporate Office: New Udaan Bhawan, Opp. Terminal 3, Indira Gandhi International Airport, New Delhi - 110 037 Registered Office: Unit No. 12, 18th Floor, Tower A, Building No. 5, DLF Cyber City, DLF Phase– III, Gurugram– 122002, Haryana, India CIN L45400HR2019PLC125712 T +91 124 6637750, E GPUIL.CS@gmrgroup.in W www.gmrpui.com Business Responsibility & Sustainability Report SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1. Corporate Identity Number (CIN) of the Listed Entity L45400HR2019PLC125712 2. Name of the Listed Entity GMR Power and Urban Infra Limited (the “Company” or “GPUIL”) 3. Year of incorporation 2019 4. Registered office address Unit no. 12, 18th Floor, Tower A, Building No. 5, DLF Cyber City, DLF Phase-III, Gurugram -122002, Haryana, India 5. Corporate Address New Udaan Bhawan Complex, Opp. Terminal-3, Indira Gandhi International Airport, New Delhi-110037, India, 6. E-mail GPUIL.CS@gmrgroup.in 7. Telephone +91 11 4719 8892 8. Website https://www.gmrpowerurbaninfra.com/ 9. Financial year for which reporting is being done FY 2025-26 10. Name of the Stock Exchange(s) where shares are BSE Limited & National Stock Exchange of India Limited listed 11. Paid-up Capital ` 390.51 Crore 12. Name and contact details (telephone, email address) Vimal Prakash, Company Secretary & Compliance Officer of the person who may be contacted in case of any +91 11 4253 2600 queries on the BRSR report GPUIL.CS@gmrgroup.in 13. Reporting boundary - Are the disclosures under this report 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). The disclosures under this report are made on a consolidated basis including all subsidiaries of GMR Power & Urban Infra Limited with majority holding and having active operations. Reporting boundary does not consider the entities with no / limited operational impact from ESG perspective or are still in the project phase. Entity wise details are provided under point No. 23 of Section A of this Business Responsibility and Sustainability Report (BRSR). 14. Name of assurance provider: Grant Thornton Bharat LLP 15. Type of assurance obtained: • Reasonable Assurance for BRSR Core • Limited Assurance for KPIs other than BRSR Core as per Assurance Report 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 No. of the entity 1. Energy Generation Energy Generation through coal based thermal plants, 73.75% hydropower plants, solar and wind. 2. Smart Meter Infrastructure Installation of smart meters 19.34% 3. Road Transport Development, operation and maintenance of highways 2.98% 4. EPC & Others Delivering EPC solutions for highways and railways, 3.93% development of Special Investment Region (SIR) and others 7th Annual Report 2025-26 119 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. Product/Service NIC Code % of total Turnover No. contributed 1. Power segment 3510 73.75% 2. Smart Meter Installation 4321 19.34% 3. Road Segment 4210 2.98% 4. EPC & Others 4220 3.93% 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 13 26 39 International 0 3 3 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 10 International (No. of Countries) 3 b. What is the contribution of exports as a percentage of the total turnover of the entity? c. A brief on types of customers The company caters to a) General public, b) Government agencies & c) Non Govt agencies. The Company meets the requirements of B2G, B2B and B2C. IV. Employees 20. Details as at the end of Financial Year: a. Employees and workers (including differently abled): S. Particulars Total Male Female No. (A) No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1. Permanent (D) 979 899 92% 80 8% 2. Other than Permanent (E) 2 0 0% 2 100% 3. Total employees (D+E) 981 899 92% 82 8% WORKERS 4. Permanent (F) 0 0 0 0 0 5. Other than Permanent (G) 0 0 0 0 0 6. Total workers (F+G) 0 0 0 0 0 b. Differently abled Employees and workers: S. Particulars Total Male Female No. (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1. Permanent (D) 0 0 0 0 0 2. Other than Permanent (E) 0 0 0 0 0 3. Total differently abled employees (D+E) 0 0 0 0 0 DIFFERENTLY ABLED WORKERS 4. Permanent (F) 0 0 0 0 0 5. Other than Permanent (G) 0 0 0 0 0 6. Total differently abled workers (F+G) 0 0 0 0 0 120 GMR Power and Urban Infra Limited 21. Participation/Inclusion/Representation of women Total (A) No. and percentage of Females No. (B) % (B / A) Board of Directors* 13 2 15.4% Key Management Personnel 2 0 0 * Board of Directors includes one Key Managerial Personnel. 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2026 FY 2025 FY 2024 Male Female Total Male Female Total Male Female Total Permanent Employees 15% 9% 15% 14% 11% 14% 12% 8% 11% Permanent Workers NA NA NA NA NA NA NA NA NA 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/ associate companies/ Indicate whether % of shares Does the entity No. joint ventures (A)¥ holding/ held by indicated at column Subsidiary/ listed entity A, participate in the Associate/ Business Responsibility Joint Venture initiatives of the listed entity? (Yes/No) 1. GMR Energy Trading Limited (GETL) Subsidiary 100 Yes 2. GMR Londa Hydropower Private Limited (GLHPPL) Subsidiary 98.01 No 3. GMR Generation Assets Limited (GGAL) Subsidiary 98.01 Yes 4. GMR Highways Limited (GMRHL) Subsidiary 100 Yes 5. GMR Ambala-Chandigarh Expressways Private Limited Subsidiary 100 Yes (GACEPL) 6. GMR Pochanpalli Expressways Limited (GPEL) Subsidiary 100 Yes 7. GMR Hyderabad Vijayawada Expressways Private Limited Subsidiary 90 No (GHVEPL) 8. GMR Chennai Outer Ring Road Private Limited (GCORRPL) Subsidiary 90 Yes 9. Gateways for India Airports Private Limited (GFIAL) Subsidiary 86.49 No 10. GMR Corporate Services Limited (GASL) Subsidiary 100 No 11. GMR Aviation Private Limited (GAPL) Subsidiary 100 No 12. GMR Krishnagiri SIR Limited (GKSIR) Subsidiary 100 Yes 13. Advika Properties Private Limited (APPL) Subsidiary 100 No 14. Aklima Properties Private Limited (AKPPL) Subsidiary 100 No 15. Amartya Properties Private Limited (AMPPL) Subsidiary 100 No 16. Baruni Properties Private Limited (BPPL) Subsidiary 100 No 17. Bougainvillea Properties Private Limited (BOPPL) Subsidiary 100 No 18. Camelia Properties Private Limited (CPPL) Subsidiary 100 No 19. Deepesh Properties [Showing first 8,000 characters — download PDF for full document]