Updates

Ref. No: PEL 47/2026-27 Date: August 29, 2026 To To The Secretary The Manager, BSE Limited Listing Department Phiroze Jeejeebhoy Towers, National Stock Exchange of India Limited Dalal Street, Exchange Plaza, C-1, G Block, Bandra-Kurla Mumbai – 400001 Complex, Bandra (East), Mumbai – 400 051 Scrip Code: 544238 Trading Symbol: PREMIERENE Dear Sir/Madam, Sub: - Business Responsibility and Sustainability Report for the Financial Year 2025-26 Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, please find enclosed herewith the Business Responsibility and Sustainability Report (BRSR) for the Financial Year 2025-26 along with the Independent Practitioner’s Assurance Report provided by Deloitte Haskins & Sells LLP. The BRSR forms an integral part of the Company’s Annual Report for the Financial Year 2025-26 and is available on the Company’s website at https://www.premierenergies.com/downloads/1788008178_PEL_BRSR_2025_26.pdf This is for your information and records. Thanking you, Yours truly, For Premier Energies Limited Hitesh Kumar Jain Company Secretary & Compliance Officer Annual Report 2025-26 INDEPENDENT PRACTITIONER’S ASSURANCE REPORT ON IDENTIFIED SUSTAINABILITY INFORMATION IN PREMIER ENERGIES LIMITED’S ANNUAL REPORT To the Board of Directors regulations, if any, related to reporting on Sustainability Information, identification of key aspects, engagement with of PREMIER ENERGIES LIMITED stakeholders, content, preparation and presentation of the Identified Sustainability Information in accordance with the 1. We have undertaken to perform assurance engagement, for Criteria. This responsibility includes design, implementation PREMIER ENERGIES LIMITED (the “Company”) vide our and maintenance of internal controls relevant to the engagement letter dated May 12, 2026, in respect of the preparation of the BRSR and the measurement of Identified agreed Sustainability Information listed below (the “Identified Sustainability Information, which is free from material Sustainability Information”) in accordance with the criteria misstatement, whether due to fraud or error. stated in paragraph 3 below. This Sustainability Information is included in the Business Responsibility & Sustainability 5. Inherent limitations Report (the “BRSR”) included within Annual Report of The absence of a significant body of established practice the Company for the year ended March 31, 2026. This on which to draw to evaluate and measure non-financial engagement was conducted by our multidisciplinary team information allows for different, but acceptable, measures including assurance practitioners, environment engineers and measurement techniques and can affect comparability and specialists. between companies. 2. Identified Sustainability Information Our scope of reasonable and limited assurance consists 6. Our Independence and Quality Control of the Sustainability Information listed in Appendix I and We have maintained our independence and confirm that we Appendix II respectively in our report. The reporting have met the requirements of the Code of Ethics issued by boundary of the BRSR is disclosed in Question 13 of the Institute of Chartered Accountants of India (the “ICAI”) Section A: General Disclosure of the BRSR with exceptions and the SEBI Master Circular and its clarifications thereto disclosed by way of note under respective questions of the and have the required competencies and experience to BRSR, where applicable. conduct this assurance engagement. Our assurance engagement was with respect to the year We apply Standard on Quality Control (“SQC”) 1, “Quality ended March 31, 2026, information only and we have Control for Firms that Perform Audits and Reviews of not performed any procedures with respect to any other Historical Financial Information, and Other Assurance and elements included in the BRSR and, therefore, do not Related Services Engagements”, and accordingly maintains express any opinion/conclusion thereon. a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards, and 3. Criteria The Criteria used by the Company to prepare the Identified applicable legal and regulatory requirements. Sustainability Information is as under: • Regulation 34(2)(f) of the Securities and Exchange 7. Our Responsibility Our responsibility is to express a reasonable assurance Board of India (the “SEBI”) (Listing Obligations and opinion and limited assurance conclusion on the Identified Disclosure Requirements), Regulations, 2015 as Sustainability Information listed in Appendix I and Appendix amended; and II respectively based on the procedures we have performed • Business Responsibility and Sustainability Reporting and evidence we have obtained. Requirements for listed entities per Master Circular No. SEBI Circular No. HO/49/14/14(7)2025-CFD- We conducted our engagement in accordance with the POD2/I/3762/2026 dated January 30, 2026 (the “SEBI Standard on Sustainability Assurance Engagements Master Circular”). (SSAE) 3000, “Assurance Engagements on Sustainability Information”, and Standard on Assurance Engagements 4. Management’s Responsibility (SAE) 3410 Assurance Engagements on Greenhouse Gas The Company’s management is responsible for selecting or Statements (together the “Standards”), both issued by the establishing suitable criteria for preparing the Sustainability Sustainability Reporting Standards Board (the “SRSB”) of Information, taking into account applicable laws and the ICAI. CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS These standards require that we plan and perform our • Tested the Company’s process for collating engagement to obtain reasonable assurance about whether the sustainability information through agreeing or the Identified Sustainability Information listed in Appendix reconciling the Identified Sustainability Information with I and included in the BRSR are prepared, in all material the underlying records on a sample basis; and respects, in accordance with the Criteria; and obtain limited • Tested the consolidation for various plants and offices assurance about whether the Identified Sustainability on sample basis under the reporting boundary for Information listed in Appendix II and included in the BRSR is ensuring the completeness and accuracy of data being free from material misstatement. reported. As part of both reasonable and limited assurance We believe that the evidence we have obtained is sufficient engagement in accordance with the Standards, we exercise and appropriate to provide a basis for our reasonable professional judgment and maintain professional skepticism assurance opinion. throughout the engagement. Limited Assurance Reasonable Assurance A limited assurance engagement involves assessing A reasonable assurance engagement involves identifying the suitability in the circumstances of the Company’s and assessing the risks of material misstatement of the use of the Criteria as the basis for the preparation of the Identified Sustainability Information whether due to fraud or Identified Sustainability Information as listed in Appendix error, responding to the assessed risks as necessary in the II, assessing the risks of material misstatement of the circumstances. Identified Sustainability Information whether due to fraud or error, responding to the assessed risks as necessary in the The procedures we performed were based on our circumstances, and evaluating the overall presentation of professional judgment and included inquiries, observation of the Identified Sustainability Information. processes performed, inspection of documents, evaluating the appropriateness of quantification methods and reporting A limited assurance engagement is substantially less policies, analytical procedures and agreeing or reconciling in scope than a reasonable assurance engagement in with und [Showing first 8,000 characters — download PDF for full document]