BRSR 2025-26

An ISO 9001, ISO 14001 & ISO 45001 Certified Company SARDA ENERGY & MINERALS LTD. 31st August 2026 BSE Ltd National Stock Exchange of India Ltd. The Department of Corporate Services Exchange Plaza, Bandra Kurla Complex Phiroze Jeejeebhoy Towers Bandra (E), Mumbai – 400051 Dalal Street – Mumbai 400 001 Fax. No: 022-26598237/38, 022-26598347/48 Security Code No. :504614 Symbol: SARDAEN Series: EQ Dear Sir, 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, please find enclosed the Business Responsibility and Sustainability Report (“BRSR”) for the Financial Year 2025-26, which forms part of the Annual Report of the Company for the Financial Year 2025-26. For BRSR please refer page numbers from 146 to 192 of the Annual Report FY 2025-26 updated on the website of the Company. You are requested to take the information on record. Thanking you, Yours faithfully, For Sarda Energy & Minerals Ltd. Company Secretary Encl: As above 146 Sarda Energy & Minerals Limited Business Responsibility & Sustainability Report SECTION A: GENERAL DISCLOSURES I. Details of the listed entity 1 Corporate Identity Number (CIN) of the Listed Entity L27100MH1973PLC016617 2 Name of the Listed Entity Sarda Energy & Minerals Limited 3 Date of Incorporation 23-06-1973 4 Registered office address 73/A, Central Avenue, Nagpur (MH)-440018 5 Corporate address Sarda Energy & Minerals Limited Industrial Growth Centre, Siltara, Raipur (Chhattisgarh) – 493111 6 E-mail cs@seml.co.in 7 Telephone +91 771-2216100 8 Website www.seml.co.in 9 Financial year for which reporting is being done 2025-26 10 Name of the Stock Exchange(s) where shares are listed 1. BSE Limited 2. National Stock Exchange of India Limited 11 Paid-up Capital ` 35,23,81,270/- 12 Name and contact details (telephone, email address) of the person BRSR Head who may be contacted in case of any queries on the BRSR report Mr. Manoj Kumar Shah Head Operations mshah@seml.co.in +91 771-2216100 13 Reporting boundary - Are the disclosures under this report made Standalone on a standalone basis (i.e. only for the entity) or on a consolidated Note: During FY 2025-26, the Company basis (i.e. for the entity and all the entities which form a part of its enhanced the scope and quality of its consolidated financial statements, taken together). reporting including full year of information from SKS Power Generation (Chhattisgarh) Limited, whereas the previous reporting period reflected information of SKS only from 21st August 2024 onwards. The Company also strengthened its data tracking and reporting processes, resulting in revisions to certain calculation methodologies and disclosures. Selected metrics have been revised where appropriate to enhance consistency; however, prior period figures have not been fully restated for all reporting principles. Accordingly, the FY 2025-26 data may not be directly comparable with the previous year data. The Company will continue to refine its reporting framework to enhance consistency, transparency, and comparability in future reporting periods. 14 Name of Assurance Provider Moore Singhi Advisors LLP 15 Type of Assurance obtained Reasonable Assurance weivrevO etaroproC stropeR yrotutatS stnemetatS laicnaniF Annual Report 2025-26 147 Business Responsibility & Sustainability 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 of the entity 1 Manufacturing Iron and steel 37.27% Ferro Alloys 14.12% Power 46.94% 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): Sl. Product/Service NIC Code % of total Turnover contributed 1 Power 35102 46.94% 2 Pellet 24109 9.88% 3 Sponge Iron 24102 8.09% 4 Steel Billets 24103 3.45% 5 Wire Rod / HB Wire 24105 15.85% 6 Ferro Alloys 24104 14.12% 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 5 3 8 International - - - 19. Markets served by the entity a. Number of locations Locations Number National (No. of States) 12 International (No. of Countries) 8 b. What is the contribution of exports as a percentage of the total turnover of the entity? 0.60%. c. A brief on type of customers Iron ore pellet is supplied to sponge iron plants mostly located in nearby area. Our customers of Sponge Iron, Billets, Wire rods & HB Wires are mostly small and medium scale companies engaged in downstream products in vicinity. We supply ferro alloys mainly to large steel mills and some quantity to smaller steel mills also. In export market, we supply ferro alloys to large steel mills and multinational trading houses. Eco bricks are supplied to end use customers including corporates in real estate sector and individuals. Power is being sold mainly to state distribution utilities. 148 Sarda Energy & Minerals Limited Business Responsibility & Sustainability Report IV. Employees 20. Details as at the end of Financial Year a. Employees and workers (including differently abled): Male Female S. No. Particulars Total (A) No. (B) % (B / A) No. (C) % (C / A) EMPLOYEES 1 Permanent (D) 1517 1483 97.76% 34 2.24% 2 Other than Permanent (E) 59 53 89.83% 6 10.17% 3 Total employees (D+E) 1576 1536 97.46% 40 2.54% WORKERS 4 Permanent (F) 425 425 100.00% 0 0.00% 5 Other than Permanent (G) 3474 3365 96.86% 109 3.14% 6 Total workers (F+G) 3899 3790 97.20% 109 2.80% b. Differently abled Employees and workers Male Female S. No. Particulars Total (A) No. (B) % (B / A) No. (C) % (C / A) DIFFERENTLY ABLED EMPLOYEES 1 Permanent (D) 5 4 80.00% 1 20.00% 2 Other than Permanent (E) 0 0 0.00% 0 0.00% 3 Total differently abled employees (D+E) 5 4 80.00% 1 20.00% DIFFERENTLY ABLED WORKERS 4 Permanent (F) 0 0 0.00% 0 0.00% 5 Other than Permanent (G) 13 13 100.00% 0 0.00% 6 Total differently abled workers (F+G) 13 13 100.00% 0 0.00% 21. Participation/Inclusion/Representation of women: Total No. and percentage of Females (A) No. (B) % (B / A) Board of Directors 9 1 11.11% Key Management Personnel 11 0 0.00% 1Excluding KMPs included in Board of Directors 22. Turnover rate for permanent employees and workers (Disclose trends for the past 3 years) FY 2025-26 FY 2024-25 FY 2023-24 (Turnover rate in current FY) (Turnover rate in previous FY) (Turnover rate in the year prior to the previous FY) Male Female Total Male Female Total Male Female Total Permanent 7.28% 5.88% 7.25% 7.60% 0 7.60% 5.47% 1.00% 5.50% Employees Permanent 2.82% 0.00% 2.82% 5.40% 0 5.40% 4.27% 0.00% 4.27% Workers weivrevO etaroproC stropeR yrotutatS stnemetatS laicnaniF Annual Report 2025-26 149 Business Responsibility & Sustainability Report V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Name of holding / subsidiary / associate companies / joint ventures S. Name of the holding / Indicate whether % of shares Does the entity indicated at No. Subsidiary / associate companies holding/ Subsidiary/ held by column A, participate in the / joint ventures (A) Associate/ Joint listed entity Business Responsibility initiatives Venture of the listed entity? (Yes/No) 1 Sarda Metals & Alloys Limited Subsidiary 100.00% No 2 Sarda Energy & Minerals Subsidiary 100.00% No Hongkong Limited 3 Sarda Global Venture Pte Limited Subsidiary 100.00% No 4 Sarda Global Trading DMCC Subsidiary 100.00% No 5 Sarda Renewable Energy Limited Subsidiary 100.00% No 6 Kalyani Coal Mining Private Subsidiary 100.00% No Limited 7 Chhattisgarh Hydro Power LLP Subsidiary 100.00% No 8 Madhya Bharat Power Corporation Subsidiary 84.65% No Limited 9 Sarda Hydro Power Private Subsidiary 60.00% No Limited 10 Paratiya Power Limited Subsidiary 51.00% No 11 Bartunga Coal Private Limited Joint Venture 67.00% No 12 Shriram Electricity LLP Joint Venture 51.00% No 13 Raip [Showing first 8,000 characters — download PDF for full document]