EMS Limited has submitted Business Responsibility and Sustainability Report (BRSR) for the FY 2025-26

September 01st, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block-G Dalal Street, Bandra Kurla Complex, Mumbai- 400 001 Bandra (E) Mumbai- 400 051 Scrip Code: 543983 NSE Symbol: EMSLIMITED Subject: - Business Responsibility and Sustainability Report for the Financial Year 2025-26 Dear Sir/Madam, Pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Business Responsibility and Sustainability Report (‘BRSR’) for the Financial Year 2025-26. Request you to take the same on your records. Thanking you. Yours faithfully, For EMS Limited Ashish Tomar Managing Director & CFO DIN: 03170943 Encl: As Above 01 - 16 17 - 147 148 - 306 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT FY 2025-26 SECTION A: GENERAL DISCLOSURES I. Details of the listed entity: 1. Corporate Identity Number (CIN) of the Listed Entity: L45205DL2010PLC211609 2. Name of the Listed Entity – EMS LIMITED 3. Year of incorporation - 2010 4. Registered office address – 701, DLF Tower A, Jasola, New Delhi-110025 (INDIA) 5. Corporate address – C-88, Second Floor, RDC, RAJ NAGAR, Ghaziabad, Uttar Pradesh-201002 (INDIA) 6. E-mail – ems@ems.co.in 7. Telephone - 0120-4235555/0120-4235559 8. Website - www.ems.co.in 9. Financial year for which reporting is being done – FY 2025-26 10. Name of the Stock Exchange(s) where shares are listed: Name of the Exchange Stock Code BSE Ltd. 543983 National Stock Exchange of India Ltd. EMSLIMITED 12. Paid-up Capital – ₹ 55,53,08,070 13. Name and contact details (telephone, email address) of the person who may be contacted in case of any queries on the BRSR report – Mr. Ashish Tomar Designation: Managing Director & CFO Telephone Number: 0120-4235555/0120-4235559 Email Id: cs@ems.co.in 14. 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). – All the disclosures are made in this report on a standalone basis for EMS Limited. 15. Name of assurance provider – Not Applicable for the reporting period as per SEBI Circular No. SEBI/HO/49/14/14(7)2025-POD2/I/3762/2026 dated January 30, 2026 16. Type of assurance obtained – Not Applicable for the reporting period as per SEBI Circular No. SEBI/HO/49/14/14(7)2025-POD2/I/3762/2026 dated January 30, 2026 Annual Report 2025-26 105 EMS LIMITED II. Products/services 16. Details of business activities (accounting for 90% of the turnover): S. Description of Main Activity Description of % of Turnover No. Business Activity of the entity 1 Water supply, sewerage and waste Sewerage 63.51 management 2 Construction Buildings 36.42 17. Products/Services sold by the entity (accounting for 90% of the entity’s Turnover): S. Product/ Service NIC Code % of Turnover No. contributed 1 Water collection treatment & supply and sewerage 3600,3700 63.51 2 Construction of Civil Engineering Projects 42909 36.42 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 40* 02 42 International 00 00 00 * It includes both Engineering Procurements and Construction and Operations and Maintenance (O&M) sites that are not owned by the Company but are only managed. The time period depends on the terms of the awarded contract. 19. Markets served by the entity: a. Number of locations Locations Number National (No. of States) 08 International (No. of countries) 00 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 works with a diverse range of customers across several key sectors. In the water sector, it serves municipal authorities, rural agencies, and industrial clients involved in water supply schemes, industrial waste management, wastewater treatment, and water transmission and distribution projects. For electrical transmission and distribution works, the company partners with power utilities, energy providers, and government bodies to deliver reliable electrical infrastructure. Additionally, it supports public infrastructure and building construction projects, collaborating with government departments, private developers, and commercial clients on a variety of infrastructure developments and building construction initiatives. The Company primarily operates in works awarded by government bodies and World Bank-funded programs through central or state governments. A major share of its revenue comes from these government contracts. 106 Annual Report 2025-26 01 - 16 17 - 147 148 - 306 CORPORATE OVERVIEW STATUTORY REPORTS FINANCIAL STATEMENTS 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) 624 612 98.08 12 1.92 2. Other than Permanent (E) 00 00 0.00 00 0.00 3. Total employees (D + E) 624 612 98.08 12 1.92 WORKERS 4. Permanent (F) 00 00 00 00 00 5. Other than Permanent (G) 00 00 00 00 00 6. Total workers (F + G)* 00 00 00 00 00 *The company does not own any factories or production facilities and does not employ permanent workers. All workers are hired on a non-permanent basis through third- party agencies, depending on the demand of work. c. 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) 00 00 0.00 00 0.00 2. Other than Permanent (E) 00 00 0.00 00 0.00 3. Total differently abled 00 00 0.00 00 0.00 employees (D + E) DIFFERENTLY ABLED WORKERS 4. Permanent (F) 00 00 0.00 00 0.00 5. Other than permanent (G) 00 00 0.00 00 0.00 6. Total differently abled 00 00 0.00 00 0.00 workers (F + G) 21. Participation/Inclusion/Representation of women Total (A) No. and percentage of Females No. (B) % (B / A) Board of Directors 7 3 42.86 Key Management Personnel* 5 1 20.00 *KMP includes Managing Director, Whole-Time Director, Chief Financial Officer, Chief Executive Officer and Company Secretary. * Mr. Nand Kishore Sharma, company Secretary & compliance Officer of the company has resigned from the organization w.e.f. January 17, 2026. Hence, his name is included in the counting of KMP. *Mr. Himanshu has been appointed as a Company Secretary & compliance Officer of the company w.e.f. April 15, 2026. Hence, his name is excluded from counting of KMP as on March 31, 2026. Annual Report 2025-26 107 EMS LIMITED 22. Turnover rate for permanent employees and workers (in percent) FY 2025-26 FY 2024-25 FY 2023-24 Male Female Total Male Female Total Male Female Total Permanent 31.34 22.22 31.13 28.57 25.00 28.46 23.98 48.00 24.82 Employees Permanent 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Workers* * The company does not own any factories or production facilities and does not employ permanent workers. V. Holding, Subsidiary and Associate Companies (including joint ventures) 23. (a) Names of holding / subsidiary / associate companies / joint ventures S. Name of the holding/ Indicate whether % of Does the entity No subsidiary/ associate holding/ shares indicated at column companies/ joint Subsidiary/ held by A, participate in the ventures (A) Associate/ Joint listed Business Responsibility Venture entity initiatives of the listed entity? (Yes/No) 1 EMS Green Energy Private Subsidiary 100.00 No Limited 2 Canary Infrastructure Subsidiary 100.00 No Private Limited 3 SK UEM Water Projects Subsidiary 100.00 No Private Limited 4 Mirzapur Ghazipur STPS Subsidiary 60.00 No Private Limited 5 EMS- TCP JV Private Subsidiary 74.00 No Limited 6 EMS Industries Pvt Ltd Subsidiary 60.00 No (Form [Showing first 8,000 characters — download PDF for full document]