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

POLY FILMS LTD. Regd. Office & Corporate Office : 376, Industrial Area-A, Ludhiana -141003 (INDIA) Phones : 91-161-2600701 to 705, 2606977 to 980 Fax : 91-161-2222942, 2601956. E-mail : secnel@owmnahar.com Website : www.owmnahar.com CIN No. : L17115PB1988PLC008820 NIPFwsO|zfn!6:2:]| August 29, 2026 Corporate Relations Department Corporate Listing Department The BSE Limited The National Stock Exchange of India Limited 25th Floor, P.J. Towers, Exchange Plaza, 5th Floor, Dalal Street, Plot No. C/1, G-Block Mumbai -400 001 Bandra-Kurla Complex, Bandra (E) Mumbai -400 051 SCRIP CODE: 523391 SYMBOL: NAHARPOLY SUB: BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT 2025-26 Dear sir/Madam, Pursuant to the requirements of Regulation 34(2)(f) of SEBl (Listing Obligations and Disclosure Requirements) Regulations, please find enclosed herewith Business Responsibility and Sustainability Report for the Financial Year 2025-26. The same has also been uploaded on Company's Website i.e. www.owmnahar.com. This is for the information of the general public as well as members of the Exchange. ThankingYou, Yoursfaithfully, FOR NAHAR porv FiLMs LIMITED A Y± .`. SAKSHI MAHESHWARI i :I.A (COMPANY SECRETARY) " L+~`` MEMBERSHIP NO.: A79236 Encl. as above Factory : VIII. Sarakia / Itayakalan, Near Mandideep Hosangabad Road, DistL Raisen -4649sO (M.P.) (India) Phones : 91-7480-234340/41/46 Email : npf]@owmnahar.com NAHAR POLY FILMS LIMITED BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT SECTION A: GENERAL DISCLOSURES I. Details of the listed entity: 1. Corporate Identity Number (CIN) of the Listed L17115PB1988PLC008820 Entity 2. Name of the Listed Entity Nahar Poly Films Limited 3. Date of incorporation 11-11-1988 4. Registered Office Address 376, Industrial Area-”A”, Ludhiana, Punjab-141003 5. Corporate Office Address 376, Industrial Area-”A”, Ludhiana, Punjab-141003 6. E-mail id secnel@owmnahar.com 7. Telephone 91-161-2600701 to 705 8. Website www.owmnahar.com 9. Financial Year for which Reporting is being done 2025-26 10. Name of the Stock Exchange(s) where shares are BSE Ltd & National Stock Exchange of listed India Limited 11. Paid-up Capital Rs. 1229.40 Lakhs 12. Name and contact details (telephone, email Ms. Sakshi Maheshwari address) of the person who may be contacted Company Secretary and Compliance in case of any queries on the BRSR report Officer E-mail Address: secnel@owmnahar.com 13. Reporting boundary - Are the disclosures under Disclosures under this report are made this report made on a standalone basis (i.e. only on a standalone 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. Whether the company has undertaken assessment NA or assurance of the BRSR Core? 15. Name of assurance provider NA 16. Type of assurance obtained NA II. Products/services: 1. Details of business activities (accounting for 90% of the turnover): S. No. Description of Main Description of Business Activity % of Turnover of the entity Activity Manufacture of Flexible Packaging Films both transparent & Metalized (including Value added 1. Packaging Films 100 % oriented films for packaging, labels, lamination and industrial applications) 2. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. No. Product/Service NIC Code % of total Turnover contributed 1. BOPP FILMS 22209 100% III. Operations : 1. Number of locations where plants and/or operations/offices of the entity are situated: Location Number of plants Number of offices Total National 2 4 6 International - - - 2. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 28 International (No. of Countries) 23 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 the total turnover of the entity is 6.96%. c. A brief on types of customers: Nahar Poly Films Limited, a part of Nahar Group is into the business of manufacturing packaging films mainly Bopp film and Metalized Bopp films. Bopp films are mainly used in flexible packaging in vast range of applications comprising packaging, labelling, lamination and various other industrial applications. Nahar Poly Films Limited is doing business with direct customers and through dealer network. The company has a very strong customer base in domestic as well as overseas market. The company value their customers; thereby holding a very strong presence in small, medium as well as large customers/ convertors base. IV. Employees 3. Details as at the end of Financial Year: a. Employees and workers (including differently abled): Employees: Sr. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 174 172 98.85% 2 1.15% 2. Other than Permanent (E) - - - - - 3. Total employees (D + E) 174 172 98.85% 2 1.15% Workers: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (F) 156 156 100.00% - - 2. Other than Permanent (G) 130 130 100.00% - - 3. Total Workers (F+G) 286 286 100.00% - - b. Differently abled Employees and workers Employees: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (D) 1 1 100.00% 0 0.00% 2. Other than Permanent (E) 0 0 0.00% 0 0.00% 3. Total employees (D + E) 1 1 100.00% 0 0.00% Workers: S. Particulars Total Male Female No. (A) No. (B) % (B/A) No. (C) % (C/A) 1. Permanent (F) 2 2 100.00% 0 0.00% 2. Other than Permanent (G) 0 0 0.00% 0 0.00% 3. Total Workers (F+G) 2 2 100.00% 0 0.00% 4. Participation/Inclusion/Representation of women: Total No. and percentage of Females (A) No. (B) % (B/A) Board of Directors (including 12 2 16.67% MD&ED) Key Management Personnel (excluding MD 2 1 50.00% & ED) 5. Turnover rate for permanent employees: (Disclose trends for the past 3 years) FY 2025-2026 FY 2024-2025 FY 2023-2024 Male Female Total Male Female Total Male Female Total Permanent Employees 1.50% - 1.50% 4.00% - 4.00% 5.00% - 5.00% Permanent Workers 2.00% - 2.00% 6.00% - 6.00% 7.00% - 7.00% V. Holding, Subsidiary and Associate Companies (including joint ventures) 6. (a) Names of holding / subsidiary / associate companies / joint ventures: S. Name of the holding / Indicate whether % of Does the entity No. subsidiary/ associate holding/Subsidiary shares indicated at column A, companies/ joint ventures /Associate/Joint held by participate in the (A) Venture listed Business entity Responsibility initiatives of the listed entity? (Yes/No) 1. Nahar Capital And Financial Associate 39.48 NO Services Limited VI. CSR Details 7. (i) Whether CSR is applicable as per section 135 of Companies Act, 2013: Yes a. Turnover - Rs. 704.20 Crores b. Net worth - Rs. 543.18 Crores VII. Transparency and Disclosures Compliances: 8. Complaints/Grievances on any of the principles (Principles 1 to 9) under the National Guidelines on Responsible Business Conduct: Stakeholder Grievance FY 2025-26 FY 2024-25 group from Redressal Number Number Remarks Numbe Number Remarks whom Mechanism of of r of of complaint is in Place complai complai compla complaint received (Yes/No) nts filed nts ints s pending (If Yes, then during pending filed resolution provide the resolutio during at close of web-link for year n at the the year grievance close of year redress the year policy) Communities Yes NIL NIL - NIL NIL - https://www. owmnahar.co m/nahar_poly film/pdf/Whis tle_Blower_Po licy_2026.pdf Investors (other than Not Applicable shareholders) Shareholders Yes 07 01 The 03 NIL - https://www.o complaint wmnahar.com/ was nahar_polyfilm/ under share- process as holder.php on 31.03.202 6 and was duly resolved 01.04.202 Employees Yes NIL NIL - NIL NIL - https://www.o wmnahar.com/n ahar_polyfilm/p df/Whistle_Blo wer_Policy_202 6.pdf Customers Yes 11 NIL - 12 NIL - https://www.o wmnahar.com/n ahar_polyfilm/p df/Whistle_Blo wer_Policy_202 6.pdf Value Chain Yes NIL NIL - NIL [Showing first 8,000 characters — download PDF for full document]