BANNARI AMMAN SUGARS LIMITED

Material Risks

AI Risk Summary

**Financial Risk Summary – Bannari Amman Sugars Limited** Bannari Amman Sugars faces critical compliance exposure with a 10.0/10 compliance risk score and estimated remediation costs of ₹3–11 crore, primarily driven by incomplete ESG disclosures under SEBI BRSR requirements and unknown Extended Producer Responsibility (EPR) liability—non-compliance risks enforcement action and potential delisting for a ₹1,793 crore revenue company. Water and waste intensity risks (both 5.0/10) in sugar manufacturing create operational cost volatility; with missing Scope 1/2 emissions data, the company cannot quantify carbon exposure under India's emerging carbon pricing framework (₹600–900/tonne), masking potential liabilities if mandatory carbon accounting is enforced sector-wide. The 6.5/10 EPR exposure score indicates unquantified packaging and waste producer responsibility obligations that could trigger unexpected compliance costs and operational disruptions if regulatory classification is clarified. Immediate priority: establish complete GHG and water accounting, clarify EPR applicability status, and close

Source: BANNARI AMMAN SUGARS LIMITED BRSR Filing, FY -. Derived from the company's own public disclosures. Not investment advice or a regulatory determination.