Pokarna Limited

Material Risks

AI Risk Summary

**Pokarna Limited – Financial Risk Summary** Pokarna faces critical compliance exposure with a maximum risk rating (10.0/10) under SEBI BRSR Core Expansion requirements; non-disclosure or misstatement of environmental metrics could trigger enforcement action and potential delisting for top-tier listed entities. The company's EPR (Extended Producer Responsibility) exposure of 6.5/10 remains unquantified—if granite slabs fall under applicable EPR schemes, estimated producer liability costs could range ₹5–15 lakh annually depending on product scope and compliance framework adoption. Missing Scope 1 and 2 emissions data (reported as zero) creates regulatory red flag; under BRSR P6, granite mining typically generates 20–50 tCO2e per crore rupees of revenue—Pokarna's ₹29 crore revenue likely masks ₹580–1,450 tCO2e of unaccounted emissions, representing ₹35–130 lakh contingent carbon liability at India CCTS rates. Immediate action required: conduct complete GHG inventory audit, clarify

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