Blue Star Limited

FORWARD-LOOKING STATEMENTS Certain statements in this report regarding our business operations may constitute forward-looking statements. These include all statements other than statements of historical facts, including those regarding the financial position, business strategy, management plans and objectives for future operations. Forward-looking statements can be identified by words such as ‘believes,’ ‘estimates,’ ‘anticipates,’ ‘expects,’ ‘intends,’ ‘may,’ ‘will,’ ‘plans,’ ‘outlook,’ and other words of similar meaning in connection with a discussion of future operational or financial performance. Forward-looking statements are necessarily dependent on assumptions, data or methods that may be incorrect or imprecise and that may be incapable of being realised, and as such, are not intended to be a guarantee of future results, but constitute our current expectations based on reasonable assumptions. Actual results could differ materially from those projected in any forwardlooking statements due to various events, risks, uncertainties and other factors. We neither assume any obligation nor intend to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

6 Letter from the Chairman & Managing Director 10 Board of Directors INTRODUCTION 6-17 18-95 18 Company Overview 22 Business Segments 24 Industry Structures & Segments 26 Wide Range of Products 34 Prestigious Installations 38 Expanding Global Presence 40 Enhanced Value Creation 42 Financial Capital 44 Manufactured Capital 50 Intellectual Capital 56 Human Capital 60 Relationship Capital 66 Social Capital 70 Natural Capital 72 Information Technology 74 Brand Equity 78 Awards and Recognition 84 Risks & Mitigation Strategies 87 Strategic Planning & Development 90 Ample Opportunities 92 ESG Practices INTEGRATED REPORT CONTENTS

96 Board’s Report 125 Corporate Governance Report 157 Management Discussion and Analysis 164 The Dynamics of Blue Star’s Growth 165 Business Responsibility and Sustainability Report 96-210 STATUTORY REPORTS 211 Independent Auditor’s Report on Consolidated Financial Statements 220 Consolidated Balance Sheet 221 Consolidated Statement of Profit & Loss 222 Consolidated Statement of Changes in Equity 223 Consolidated Statement of Cash Flows 226 Notes to Consolidated Financial Statements 285 Independent Auditor’s Report on Standalone Financial Statements 296 Standalone Balance Sheet 297 Standalone Statement of Profit & Loss 298 Standalone Statement of Changes in Equity 299 Standalone Statement of Cash Flows 302 Notes to Standalone Financial Statements 211-360 FINANCIAL STATEMENTS

BOARD OF DIRECTORS Shailesh Haribhakti Chairman (up to March 31, 2024) Vir S Advani Chairman & Managing Director (with effect from April 1, 2024) B Thiagarajan Managing Director Non-Executive Directors Rajiv R Lulla Sunaina Murthy Dinesh N Vaswani Independent Directors Sam Balsara Anil Harish G Murlidhar (with effect from January 30, 2024) Anita Ramachandran Arvind K Singhal Vipin Sondhi (with effect from January 30, 2024) COMPANY SECRETARY & COMPLIANCE OFFICER Rajesh Parte REGISTERED OFFICE Kasturi Buildings, Mohan T Advani Chowk, Jamshedji Tata Road, Mumbai 400 020. Tel: +91 22 6665 4000 www.bluestarindia.com CIN: L28920MH1949PLC006870 BANKERS The Hongkong and Shanghai Banking Corporation Ltd ICICI Bank Ltd Axis Bank Ltd Standard Chartered Bank IDBI Bank Ltd Kotak Mahindra Bank Ltd DBS Bank India Ltd Bank of Baroda HDFC Bank Ltd Citibank N.A. Qatar National Bank (Q.P.S.C.) Yes Bank Ltd AUDITORS Deloitte Haskins & Sells LLP, Chartered Accountants INTERNAL AUDITORS Grant Thornton Bharat LLP REGISTRAR & TRANSFER AGENT Link Intime India Pvt Ltd C-101, 247 Park, L B S Marg, Vikhroli (West), Mumbai 400 083. Tel: +91 22 4918 6000 Fax: +91 22 4918 6060 www.linkintime.co.in

CORPORATE MANAGEMENT Vir S Advani Chairman & Managing Director B Thiagarajan Managing Director Shashi Arora President & Chief Operating Officer, Cooling & Purification Appliances Group (up to April 30, 2024) P Venkat Rao President & Chief Operating Officer, Electro-Mechanical Projects & Air Conditioning Solutions Group Nikhil Sohoni Group Chief Financial Officer V S Ashok Chief Human Resources Officer C Haridas Executive Vice President, Sales & Marketing and Customer Service, Cooling & Purification Appliances Group Wilson Jebaraj Executive Vice President, Electro-Mechanical Projects & Customer Service Michael Angre Vice President, Customer Service, Central & Packaged Air Conditioning Deepak Baid Vice President, Research & Development, Unitary Cooling Products Ravi Hegde Vice President, Commercial & Procurement, Electro-Mechanical Projects & Air Conditioning Solutions Group Girish Hingorani Vice President, Marketing (Cooling & Purification Appliances) & Corporate Communications Suresh Iyer Chief Information Officer Vikas Jain Vice President, Corporate Commercial Operations Sheetal M Kulkarni Vice President, R&D and Technology, Commercial Air Conditioning & Refrigeration R S Priya Vice President, Key Accounts Management & Marketing, Electro-Mechanical Projects & Air Conditioning Solutions Group Jagadeeswara Rao E Vice President, Electro-Mechanical Projects (Factories & Data Centres) M Srinivas Reddy Vice President, Commercial Refrigeration Business Nithianand S Vice President, Procurement & Supply Chain, Cooling & Purification Appliances Group Senthil Thangam Vice President, Commercial Air Conditioning Business SUBSIDIARY COMPANIES Blue Star Engineering & Electronics Limited Prem Kalliath Chief Executive Officer Devashish Banerjee Chief Operating Officer, Industrial Solutions (up to March 29, 2024) Rajesh Sahu Chief Operating Officer, Industrial Solutions (with effect from November 1, 2023) Bijal Shah Chief Operating Officer, MedTech Solutions S Suresh Chief Business Officer, Data Security Solutions Yogesh Joshi Chief Financial Officer and Company Secretary Blue Star Climatech Limited Devidas Kasbekar Chief Executive Officer Sivakumar Ramani Chief Financial Officer Blue Star International FZCO Mohamed Abbas Miraj Chief Operating Officer Blue Star North America Inc. Thomas F Overs Chief Executive Officer Blue Star Europe B.V. Jason Tinsley Vice President, Sales (U.K. and Europe)

VIR S ADVANI Chairman & Managing Director LETTER FROM THE CHAIRMAN & MANAGING DIRECTOR Throughout the past eight decades, the market environment and competitive landscape have evolved, as have the people managing the Company. However, what has remained intact is the focus on customer satisfaction, high standards of governance, professional management, meritocracy, employee pride, strong partnerships with business associates, transparency, pursuit for excellence and shareholder value creation. 6 BLUE STAR LIMITED

Dear Stakeholders, It gives me immense pleasure to write to you for the first time as the Chairman & Managing Director of Blue Star Limited. The year under review was a milestone for the Company as it marked the completion of our 80 years of existence on September 27, 2023. Born during World War II, Blue Star’s ability to survive and prosper through these eight decades are a testament to our customer focus and the trust we have earned as a dependable brand, our agility and ability to adapt to changing circumstances, and our deep technical expertise in cooling. The occasion marks our entry into an elite league of Indian companies that have achieved this milestone. Throughout the past eight decades, the market environment and competitive landscape have evolved, as have the people managing the Company. However, what has remained intact is the focus on customer satisfaction, high standards of governance, professional management, meritocracy, employee pride, strong partnerships with business associates, transparency, pursuit for excellence and shareholder value creation. Today, Blue Star, is a market leader in all its chosen fields of business. We are a ` 10,000 crores enterprise, a preferred employer, the brand of choice for customers, and a stock that resonates with investors. Our 5,000 delivery partners reach customers in over 900 Indian towns, and more than 20 countries from North America to East Asia. We provide a livelihood to 40,000 people directly and indirectly every day. We are ahead of the curve in meeting sustainability regulations, be it energy labelling, ozone depletion, global warming or e-waste. We are recognised as a technology company investing for the future and at the same time appreciated by investors for setting the industry benchmarks for ROCE and ROE. It is for all these reasons that our market capitalisation has grown five times in roughly five years, from around ` 6,700 crores on April 1, 2019, to over ` 30,000 crores today. I cannot thank our investors enough for placing their trust in the Company. FY24 Results The Company ended FY24 on a high note with revenue growth of 21.4% to ` 9,685.36 crores, while Operating profit grew a significant 34.9% to ` 664.94 crores. Profit Before Tax before exceptional items grew 44.9% to ` 557.16 crores. Our carried forward order book as of March 31, 2024, reached a record ` 5,697.34 crores. In an allround performance, all businesses performed well gaining market share and the Company improved operating margin by 70 bps (6.9% in FY24 vs 6.2% in FY23). Capital Employed as of March 31, 2024, stood at ` 2,156.70 crores as compared to ` 1,542.25 crores as of March 31, 2023, primarily owing to capital investments. In September 2023, we successfully completed a fund raise of ` 1,000 crores through a maiden QIP issuance, which witnessed a strong response from existing and new marquee foreign portfolio investors, sovereign wealth funds, and top domestic institutional investors. In June 2023, we issued bonus shares in the ratio of 1:1, i.e., one bonus equity share of ` 2/- each for every fully paid-up equity share of ` 2/- each. On the back of strong operating cash flows, coupled with QIP inflows, the Company reported a net cash position of ` 455.93 crores as of March 31, 2024, as compared to a net borrowing of ` 208.41 crores (debt-equity ratio of 0.16 on a net basis) as of March 31, 2023. Given our record revenue and profits earned, a dividend of ` 7 per share is recommended by the Board of Directors of the Company. Business Highlights for FY24 With strong demand from the manufacturing, data centre, and infrastructure segments, the Electro-Mechanical Projects business continues to perform well, demonstrating improved margins and a healthy order book. While demand from the commercial buildings and real estate sectors are yet to gain momentum, our focus remains on prudent project management and maintaining healthy cash flows. Throughout the year, we secured several major orders from factories, data centres, and infrastructure projects. As of March 31, 2024, the business carried forward an order book valued at ` 4,343.83 crores, reflecting a year-on-year growth of 11.6%. Revenue growth in the Commercial Air Conditioners business was primarily driven by our diverse product portfolio and channel expansion. There was increased demand from the industrial, healthcare, hospitality, retail and educational institutions sectors. The launch of VRF Lite has enabled the Company to effectively target the premium residential segment, while the newly introduced centrifugal chiller gives us an entry into very large commercial and industrial buildings. We continue to maintain our leadership position in conventional and inverter ducted air conditioning systems as well as scroll chillers. Additionally, we hold a strong second position in the VRF and screw chiller segments. Due to global disturbances, the International business, which is at a nascent stage, saw subdued performance in the Middle East and Africa. We are focusing on product exports and investing in R&D to expand our product portfolio for these markets. In addition, our subsidiaries in the United States and Europe are in the process of developing and launching new energy-efficient and eco-friendly products for heating and cooling, and we expect the business to gain traction in the coming years. Introduction 7 Letter from the Chairman & Managing Director

With regards to the Room ACs business, the momentum gained during the festive season in Q3FY24 was bolstered by a stellar performance in Q4FY24. The exceptionally strong demand in the southern region and product diversification especially with a range of affordable Room ACs helped us surpass the milestone of 1 million units. Our market share during the year improved and is estimated to be at 13.75% compared to 13.50% in FY23. The launch of new flagship split air conditioner models like ‘Heavy-Duty ACs’ and ‘Super Energy-Efficient ACs’, contributed to substantial revenue growth. The Commercial Refrigeration business witnessed excellent traction with strong demand witnessed from ice cream OEMs, QSR chains, the HoReCa segment, food retail and healthcare. Increase in outside-the-home consumption remains one of the major drivers of business growth, especially in the perishable food sector. Blue Star became the first Indian company to receive an India Design Mark for its 300-600 litres deep freezers and also obtained BIS Certification for the full range. We maintained market leadership in deep freezers, storage water coolers and modular cold rooms. As one of the largest HVAC&R after-sales service providers in the country, Blue Star is dedicated to delivering a world-class customer experience. Recognising the critical importance of after-sales service, the Company ensures seamless customer interactions with guaranteed response times and top-quality service. Blue Star’s extensive service network operates 24x7, supported by its ‘Gold Standard Service Delivery’ promise. This network extends beyond Tier 1 cities to include Tier 2, 3, 4, 5, and 6 cities, serving over 900 towns. In the Professional Electronics and Industrial Systems business, the market for non-destructive testing solutions has grown due to Make-in-India-related capacity expansion as well as the introduction of higher quality standards and specifications in various industries. The healthcare business is benefitting from the expansion of the country’s semi-rural healthcare infrastructure. However, the data security business continues to face challenges as customers move from on-premises IT infrastructure to cloud- based solutions. The Company continues to make significant investments in R&D. During FY24, the company invested ` 143 crores which includes capital expenditure of ` 94 crores on contemporary design and test facilities. A new innovation centre was established at Bhiwandi near Mumbai for design and development of heat pumps and VRF. We now have four state-of-the-art R&D centres at Thane, Wada, Dadra, and Bhiwandi. During the year, 6 patents were awarded out of 46 patent applications and 46 design registrations across the Company. Blue Star continued to invest in its manufacturing capabilities to facilitate future growth. The Company has seven state-of-the-art manufacturing facilities spread across the country. Blue Star’s new plant at Wada and Blue Star Climatech Limited’s Sri City Plant were the two facilities commissioned in FY23. The new plants quickly ramped up to cater to the growth requirements in FY24. The Sri City Plant manufactured over 300,000 ACs in FY24 and is on track to double this production in the current fiscal year. Moreover, it received the prestigious IGBC Gold certificate during the same period. Continuously enhancing operational efficiency is at the core of Blue Star’s ‘Manufacturing Excellence Programme’, which focuses on lean manufacturing, technological advancements, quality enhancements and fostering a supportive work culture. The Company’s commitment to excellence extends to supplier relationships, streamlined logistics, adoption of Industry 4.0 practices, and developing modern skill sets in its workforce. Blue Star maintains a robust supply chain management system, emphasising customer satisfaction and profitability. The Company employs Total Cost Management (TCM) techniques to reduce costs while maintaining high quality. Through valuesourcing partnerships, Blue Star develops flagship products with suppliers offering quality materials at competitive prices. The Company rigorously tracks supply chain costs and utilises industry benchmarking and ‘should cost’ methods to ensure competitiveness and strong supplier relationships. We continue to implement the findings of the ‘Great Place to Work’ survey to maintain our position as the best employer in the industry. Our investments in leadership development and functional training include building a pipeline of young leaders. We are also making noteworthy progress in improving gender diversity and aim to increase female representation in middle and senior management positions. Furthermore, we are intensifying our investments in technical skill development across our network of dealers and business associates. The Company’s brand and its value proposition, ‘Built on Trust,’ continue to resonate strongly with both consumers and B2B customers. Having Virat Kohli as the brand ambassador for our room air conditioners has significantly boosted our presence in Hindi-speaking markets and Tier 3, 4, and 5 towns, particularly amongst young consumers. Our TV commercials, along with digital and outdoor creatives, are tailored and simplified to appeal to a wider audience, including the aspirational middle class. We are committed to harnessing the potential of digital technologies through targeted investments in data analytics, artificial intelligence, and machine learning. We made progress on this front during the year and initiated projects aimed at (a) accelerated revenue growth (b) cycle time reduction in the introduction of new products and services (c) enhanced customer 8 BLUE STAR LIMITED

experience (d) improved operational efficiency and profitability (e) stringent internal financial control and governance. The Journey Ahead As we march toward our centennial milestone, there are several strategic areas that we need to focus on in order to make Blue Star future-ready. I would like to elaborate on some of these areas that will anchor our path ahead. Scale The Indian HVAC&R industry is poised for exponential growth driven by the low penetration of Room ACs and the burgeoning middle-class consumers with high disposable incomes, especially from Tier 3, 4 and 5 markets. The overall AC industry (both residential and commercial), currently valued at around ` 27,500 crores, is likely to double in the next four years. Our strong consumer insights of the domestic market coupled with our cooling expertise, network of channel partners in over 900 towns, strong brand equity and domain knowledge across applications will place us in good stead to leverage the opportunities that the scale will bring in. This will necessitate substantial investments in sales and distribution, R&D, manufacturing, supply chain and digitalisation. Sustainability As a leader in the areas of energy-efficiency, sustainability, and eco-friendliness, our R&D and product development teams are focused on customer-centric designs and environmentally friendly sustainable products. Blue Star is a founding member of the Indian Green Building Council (IGBC) and plays an active role in the‘Green Building Movement’. Our factories and offices are built to be ‘green’ in their design, processes, and operations. Three of the Company’s establishments are green-certified buildings and certification of another four are under progress. India is the first country to have announced a comprehensive action plan, entitled ‘India Cooling Action Plan’ (I-CAP) and it is likely that the action plan forming part of I-CAP will be accelerated. We are preparing for the same with respect to the high energy efficiency norms that the Bureau of Energy Efficiency (BEE) is likely to introduce, the adoption of low global warming potential refrigerants, and stringent Extended Producer Responsibility (EPR) obligations under E-waste rules. Speed In a fast-growing environment, the ability to plan, anticipate, and execute with speed will be a critical success factor. We are likely to face challenges arising out of macroeconomics, geopolitics and the global trade environment. Further, customer expectations and profiles are changing every year, and this adds a new dimension to the decision-making process. Therefore, it becomes imperative to constantly review organisational strategies and underlying assumptions. We will endeavour to accelerate and ensure that we cut short the learning curve. We have rolled out a 3-year strategic plan with a clear focus on strengthening the Company’s core capabilities, responding to competitive forces, acquiring new capabilities, building new processes, and adapting innovative technologies. It also specifies details of investments to support these growth plans. Conclusion I am gratified that our 80th anniversary year was a landmark year with all businesses and support functions contributing significantly and delivering an outstanding performance. In FY25, the Company will maintain its focus on growing faster than the market, improving margins, prudent cash management, and investing in building capabilities and talent for the future. With a strong summer season and the introduction of a slew of new products, we are optimistic about our business prospects for the fiscal year and beyond. I extend my heartfelt gratitude to our resolute employees, valued customers, and esteemed shareholders for their unwavering support and trust. The achievements of this year are a testament to our stakeholders’ collective efforts and steadfast commitment to excellence. As we move forward, we remain focused on scaling new heights, innovating smart solutions, embracing sustainable practices, and operating with agility. Together, we will continue to build a stronger and more resilient Blue Star Limited. Yours sincerely, Vir S Advani Introduction 9 Letter from the Chairman & Managing Director

BOARD OF DIRECTORS 10 BLUE STAR LIMITED

Ashok M Advani holds an MBA from the Harvard Graduate School of Business Administration, an Electrical Engineering degree from MIT, USA, and a BSc (Honours) from Mumbai University. His professional career with Blue Star spanned more than 47 years, including 33 years as Chairman. During this period, revenues multiplied more than 400 times and the Company established itself as a leader in the Air Conditioning and Commercial Refrigeration industry in India. He retired from the Board in November 2016. In recognition of his long and distinguished leadership at Blue Star, he was appointed Chairman Emeritus and is an invitee at Board Meetings. He continues his association with the Company as an advisor to the Board and the Executive Management. Suneel M Advani is a double graduate in Electrical Engineering and Economics from MIT, USA. He also holds an LLB degree from Mumbai University. He spent his entire working career at Blue Star, starting as a management trainee in 1969 and moving up steadily to become President and Vice Chairman in 1984. He retired from his executive position in 2014, and was designated Vice Chairman of the Board. He was elevated to Chairman of the Board from December 2016. After spending 50 years in the Company, including 36 years on its Board, he retired as Chairman of the Board on March 31, 2019. In recognition of his long and exemplary leadership at Blue Star, he was appointed Chairman Emeritus. He continues his association with the Company as an advisor to the Board and the Executive Management. Mr Advani established Blue Star’s presence in computer software development and export, and when this division was spun off to become Blue Star Infotech Ltd in 2000, he assumed the position of Chairman there and later, Managing Director as well, in addition to his responsibilities in the Company. In the span of his career, Mr Advani formed many joint ventures with global majors such as HP, Motorola and Stork-Comprimo in the hi-tech area with Indian entities in the air conditioning ancillaries field. For Blue Star and Blue Star Infotech, he conceived and completed several corporate acquisitions. Over the years, he served on the managing councils of several industry and trade bodies, such as CII, and is the founder and a Past President of the Refrigeration and Air Conditioning Manufacturers’ Association (RAMA). ASHOK M ADVANI Chairman Emeritus SUNEEL M ADVANI Chairman Emeritus CHAIRMEN EMERITI Introduction 11 Board of Directors

Vir S Advani holds Bachelor’s degrees in Systems Engineering and Economics from the University of Pennsylvania. He has also completed a comprehensive Executive Management Programme at Harvard Business School. Mr Advani, after a two-year working stint in private equity in New York, joined Blue Star Infotech Ltd in 2000 and then founded Blue Star Design and Engineering Ltd in 2003, serving as its Chief Executive Officer. In 2007, he moved to Blue Star as Vice President of Corporate Affairs and later became Executive Director in 2010. In April 2016, he was appointed as the Managing Director of the Company, and in April 2019, he was elevated to Vice Chairman and redesignated as Vice Chairman & Managing Director. In April 2024, he assumed the position of Chairman & Managing Director at Blue Star. In his enhanced role, Mr Advani is the primary interface between the Board and the Executive Management, and directly oversees the Professional Electronics & Industrial Systems business, International Operations, Corporate Finance, Corporate Human Resources, Information Technology and Corporate Planning. He is active in the Confederation of Indian Industry (CII), where he is an elected member of the CII National Council and is the Chairman of the Trade Policy Council. B Thiagarajan holds a Bachelor’s degree in Electrical and Electronics Engineering from Madurai University. He has also completed the Senior Executive Programme from London Business School. He has more than four decades of experience, having worked for reputed companies such as Larsen & Toubro Ltd, BPL Systems Ltd and Voltas Ltd, prior to joining Blue Star in 1998. Mr Thiagarajan has handled various assignments in Service Business, Corporate Communications & Marketing and Corporate Affairs & Planning before he was promoted to President of AC&R Products Group in 2009. He was elevated to the Board in 2013 and was appointed as Joint Managing Director in 2016 before taking charge as Managing Director with effect from April 2019. He currently oversees the Air Conditioning and Refrigeration business operations in India, including Sales & Marketing, Manufacturing, R&D, Supply Chain and Customer Service. He also oversees Corporate Communications and Public Relations functions. Mr Thiagarajan plays an active role in various industry forums and is the Past President of Refrigeration and Air Conditioning Manufacturers Association (RAMA) and the Past Chairman of CII Western Region and CII Maharashtra State. He is currently a member of the CII National Council and chairs the CII National Committee on Consumer Electronics and Durables. He is also the National Chairman of the Indian Green Building Council and Chairman of CII Green Cooling Council. VIR S ADVANI Chairman & Managing Director B THIAGARAJAN Managing Director BOARD OF DIRECTORS 12 BLUE STAR LIMITED

Sam Balsara holds a Bachelor’s degree in Commerce and a Post Graduate Diploma from Jamnalal Bajaj Institute of Management Studies. He is Chairman of Madison World, which is amongst India’s largest media and communication agencies and has more than 50 years of extensive experience in marketing, advertising and media. Mr Balsara started his career at Sarabhai’s in 1972, with stints thereafter at Cadbury India Ltd, Contract Advertising Company (WPP), and Mudra Communications, before founding Madison in 1988. Madison Media is ranked by RECMA as the ‘4th Largest Independent Media Agency’ of the world by billings. Mr Balsara has won many accolades, such as ‘The Most Influential Person in Media’ by Economic Times-Brand Equity for 10 consecutive years; IAA Leadership Award for ‘Media Agency Professional of the Year’ in 2013; ‘Lifetime Achievement Award’ in 2009 from the Advertising Agencies Association of India; and has been a jury member at the International Festival of Advertising in Cannes in 2005 as well as 2014, to name a few. He has held prestigious positions in several associations, such as President of AAAI, of which he continues to be an Executive Committee member; and Chairman of The Advertising Standards Council of India, 2000-2001, and presently its Advisor, amongst others. He joined the Blue Star Board in June 2017. Anil Harish is a partner at the law firm, D M Harish & Co, and his practice includes many diverse areas of law, including Property, Exchange Control, Foreign Investments, Trusts, Wills, and Indian as well as International Taxation. He has been on the Managing Committee of Indian Merchants Chamber, Chamber of Tax Consultants, and ITAT Bar Association. He has also been an office bearer of several institutions in the legal field, such as the Society of Indian Law Firms, of which he was the Vice President. Mr Harish has been ranked by the prestigious legal directory of Chambers & Partners as a leading tax lawyer. He has authored several articles, which have been published in leading newspapers and professional journals. He is also a director of other reputed companies, including Hinduja Global Solutions Limited and NDL Ventures Limited. He is also involved with several educational and charitable trusts and is a Trustee of the Hyderabad (Sind) National Collegiate Board. He joined the Board of Blue Star in November 2017. SAM BALSARA Independent Director ANIL HARISH Independent Director Introduction 13 Board of Directors

Rajiv R Lulla holds a Bachelor’s degree in Mechanical Engineering with Electronics from King’s College, London, and a Master’s degree from Imperial College, London. He is a Founding Partner at Deep Blue Advisors, a technology-enabled financial services firm. Mr Lulla has over 25 years of experience, primarily as an investment banker specialised in merger advisory and corporate finance and has completed transactions representing a combined value more than USD 220 billion across multiple industry sectors, including industrial, infrastructure, transport and telecom. He has held senior global leadership roles at Merrill Lynch, the Credit Agricole Group, and Deutsche Bank, in New York, London, Paris and Hong Kong. He joined the Board of Blue Star in December 2016. RAJIV R LULLA Non-Executive Director G Murlidhar is a Chartered Accountant, Cost & Management Accountant and Company Secretary and has completed AMP from Harvard Business School, USA. He is a finance professional with wide experience in a variety of industries, including insurance, financial services, engineering, pharma and manufacturing. He is a Non-Executive Director of Kotak Mahindra Life Insurance Company Ltd and Kotak Mahindra General Insurance Company Ltd. Mr Murlidhar joined Kotak Life Insurance as a founding member in 2001, and has held several leadership positions, including CFO and COO. He was the Managing Director and CEO of the Company from 2011 until his superannuation in 2021 and was instrumental in establishing a strong financial and operational backbone for the Company, in addition to developing a diversified and balanced distribution network. He has been the recipient of various prestigious awards, including ‘CA Business Leader – Insurance’ from the Institute of Chartered Accountants of India, and ‘Insurance CEO of the Year’ from FICCI. As a prominent leader of the insurance industry, he was the Co-chairman of Insurance Committee of FICCI, a member of the Executive Committee of Life Insurance Council, and a Member of Insurance Advisory Committee (IAC) of IRDAI. He joined the Board of Blue Star in January 2024. G MURLIDHAR Independent Director 14 BLUE STAR LIMITED

Anita Ramachandran has done her Master’s in Business Administration (MBA) from Jamnalal Bajaj Institute of Management Studies, Mumbai. She is a well-known HR expert in the country with over 40 years of experience as a management consultant and has received several academic honours. Commencing her career in the Management Consultancy division of AF Ferguson & Co in Mumbai in 1976 as the first woman consultant in the firm, Ms Ramachandran worked across a wide range of areas such as industrial market research, strategy, and human resources, amongst others, in various parts of the country and grew to become a director of the firm. After a successful stint of 19 years with the firm, she founded Cerebrus Consultants to focus on HR advisory services, including organisation transformation. Cerebrus has worked with over 800 companies in South Asia on a wide variety of HR projects. Ms Ramachandran is known as an authority in rewards management, apart from being a strategic advisor to many family groups and a mentor to several PE firms and start-ups. She has been an Independent Director on the Boards of several companies and is currently on the Board of Grasim, Metropolis Healthcare, Happiest Minds, and FSN E-commerce, amongst others. She also supports many organisations in the social sector and is deeply committed to working with women. She has been, in the past, Chairperson of TiE Women, and on the Executive Committee of TiE Mumbai, as well as was on the Advertising Standards Council of India. She joined the Blue Star Board in June 2022. ANITA RAMACHANDRAN Independent Director Sunaina Murthy holds a Bachelor’s degree in Molecular Genetics from the University of Rochester and a Master’s degree in Biotechnology from Northwestern University. She has earned an IICA Certificate in Corporate Governance and a Competent Boards Certificate in Climate and Biodiversity. She began her career as a cancer researcher at the University of Pennsylvania, and then worked at a venture capital firm specialising in life sciences. Thereafter, she co-managed a USD 3 billion healthcare fund for AIM Capital Management, USA, where she made investments in publicly traded companies in the areas of biotechnology, medical devices, pharmaceuticals, hospitals and other healthcare services. Since moving back to India in 2006, she has and continues to consult for US and India-based venture capital firms that invest in the life sciences and healthcare sectors and for companies in the life sciences space. Sunaina has been a member of the Board of Blue Star Engineering & Electronics since 2023. She has also served on the Board of Trustees of the Blue Star Foundation for the past 12 years. She joined the Blue Star Board in April 2019. SUNAINA MURTHY Non-Executive Director Introduction 15 Board of Directors

Vipin Sondhi holds a Bachelor’s degree in Technology in Mechanical Engineering from IIT, Delhi and a Post Graduate Management Degree from IIM, Ahmedabad. He has four decades of experience in the Manufacturing and Engineering sector. He has been the Managing Director and Chief Executive Officer of Tecumseh India, JCB India and Ashok Leyland. He has also worked with other reputed organisations, including the Escorts Group, Shriram Honda Power Equipment and Tata Iron & Steel Company. He currently holds several advisory roles, such as Chairperson, National Board for Quality Promotion, Quality Council of India; Member, Technology Advisory Group to Empowered Technology Group (Appointed by Principal Scientific, Advisor to the Government of India); Chairperson of the Confederation of Indian Industry’s National Forum on Industry - Academia Partnership, and Member and Governing Board of I-Hub for Autonomous Systems Innovation Foundation, IISc, Bangalore. In addition, he has been the past Vice President of Society of India Automobile Manufacturers (SIAM) and is on the Board of several not-for-profit organisations such as Bharatiya Yuva Shakti Trust, Ananta Centre and Sasakawa India Leprosy Foundation. He joined the Board of Blue Star in January 2024. VIPIN SONDHI Independent Director Arvind K Singhal holds an Engineering degree in Electronics and Communication from IITRoorkee, which also recognised him as a ‘Distinguished Alumnus,’ and an MBA in Finance and Marketing from UCLA, USA. He is the Founder and Chairman of Technopak Advisors, one of India’s leading management consulting firms focusing on three key sectors that include Consumer Products & Retail, Textiles & Apparel, and Food & Food Services. He is also an Independent Director of Metro Brands Limited and is on the Advisory Board of the Dubai-headquartered Apparel Group and the Delhi-based Pahle India Foundation (PIF). He joined the Blue Star Board in February 2019. ARVIND K SINGHAL Independent Director 16 BLUE STAR LIMITED

Dinesh N Vaswani holds an MBA from the Wharton School of Business and a BBA cum laude from the University of Texas at Austin. He is the Founder and Managing Director of Acuitas Capital Advisors Pvt Ltd, a multi-family investment office that advises families on their investments. He has over three decades of experience in both investing and operating companies in India and the US. Mr Vaswani was a Managing Director at Temasek Holdings Advisors India Pvt Ltd, established Bessemer Venture Partners’ operations in India, and was the CEO of Blue Star Infotech, USA. He has served on several Boards of public and private companies, including Firstsource, Mindtree, Venture Infotech, and Borosil. He joined the Board of Blue Star in December 2016. DINESH N VASWANI Non-Executive Director Introduction 17 Board of Directors

Since its inception in 1943, Blue Star has evolved into a distinguished leader in the Air Conditioning and Commercial Refrigeration industry, boasting an illustrious legacy spanning eight decades. Additionally, the Company holds a prominent position in the Mechanical, Electrical, Plumbing, and Fire-fighting (MEP) sector. Blue Star’s philosophy is rooted in the principles of ‘Trust’ and ‘Excellence’, serving as the guiding force behind its remarkable journey of growth. Renowned for its customercentric ethos, Blue Star is recognised for delivering innovative, value-driven products and solutions that resonate strongly in the market. Fuelled by its inherent agility and resilience, the Company continually reinvents itself to meet the evolving needs of its customers. Blue Star has garnered the enduring trust of successive generations of Indians who have come to rely on its HVAC&R products and services, with almost one in every three Indian businesses proudly featuring a Blue Star installation. Recognised for their superior quality, reliability, and durability, Blue Star’s air conditioning and commercial refrigeration products, coupled with their unparalleled after-sales service, ensure enduring customer satisfaction. Under the stewardship of exemplary leadership, Blue Star remains unwavering in its commitment to advancing its storied legacy, driving consistent growth, and reaching new milestones. Blue Star Climatech’s state-of-the-art Sri City Plant COMPANY OVERVIEW 80 YEARS OF ILLUSTRIOUS JOURNEY With 80 years of dedication and innovation, Blue Star’s commitment continues to redefine excellence in cooling, purification, and preservation that transcends beyond products and services. 18 BLUE STAR LIMITED

Inside view of the factory assembly line at Blue Star’s Wada Plant Cooling and Purification Expertise At the forefront of innovation and excellence, Blue Star stands unparalleled in the realms of cooling and purification. With a rich heritage of deep domain knowledge, technical prowess, and a highly skilled workforce, the Company has cemented its position as a leader in the industry. Offering an extensive range of cutting-edge cooling and purification solutions, Blue Star has also expanded its horizons into the residential air conditioner market since 2011, achieving an impressive market share. After-sales Service Excellence Blue Star holds the distinction of being one of India’s largest aftersales service provider in the HVAC&R space, offering an extensive array of world-class customer service solutions. These ‘Gold Standard’service offerings are delivered to customers through both Blue Star’s own infrastructure and an expansive network of service partners nationwide. Presently, Blue Star oversees maintenance for over two million tons of HVAC&R equipment. In addition to routine servicing, the Company provides value-added support through solutions including revamp, retrofit, duct-cleaning, and operational assistance. Leveraging cutting-edge technology such as remote monitoring, mobile applications, and interactive web portals, Blue Star ensures swift and efficient service delivery to customers regardless of their location. Integrated Business Model As a manufacturer, engineering, procurement, and construction (EPC) services provider, as well as an after-sales service provider, Blue Star offers an integrated business model. This model enables the Company to provide end-to-end solutions to its customers across building, industrial, and infrastructure segments. It also facilitates agile delivery of these offerings. Project Management Leadership Blue Star is also a prominent MEP service provider, with its ElectroMechanical Projects Group servicing numerous landmarks. The Company’s MEP services are strengthened by its refined project management capabilities, developed over time through handling large HVAC&R projects. Today, Blue Star is renowned for its exceptional project delivery, consistently completing projects ahead of schedule. Integrated Report 19 Company Overview

Proximity to Customers Blue Star has a wide network of channel partners across the length and breadth of India, allowing the Company to be geographically close to all its customers, wherever they may be. Other Businesses Blue Star’s other businesses include the marketing, solution design and maintenance of imported professional electronic equipment and services as well as industrial products and systems, under the aegis of Blue Star Engineering & Electronics Limited (Blue Star E&E), a wholly-owned subsidiary of the Company. Besides, Blue Star E&E also provides medical diagnostic equipment refurbishment solutions. Today, Blue Star E&E is a leading provider of advanced technology products as well as turnkey engineering solutions that cater to several industries across the country. Manufacturing Excellence and Ingenuity The Company continues to invest judiciously in strengthening its manufacturing capabilities and leverages innovation, technology, and automation including robotics, across its factories. Blue Star, along with its subsidiaries, has seven world-class manufacturing facilities across India today – one each in Ahmedabad and Dadra; two each in Wada, and Himachal Pradesh; and the latest one in Sri City set up by its wholly-owned subsidiary, Blue Star Climatech Limited. The two new plants, one each in Sri City and Wada, have been added to augment Blue Star’s manufacturing scale to gear up for the next phase of growth. Global Footprint With a formidable global presence, Blue Star exports HVAC&R products and solutions to over 20 countries across the Middle East, Africa, SAARC, and ASEAN regions. Its products consistently endure the rigours of some of the world’s most challenging and extreme climatic conditions. Through strategic joint ventures in Qatar and Malaysia, Blue Star also spearheads MEP projects across residential, commercial, and infrastructure sectors in those markets. Garnering acclaim worldwide, Blue Star’s international endeavours extend the Company’s brand far beyond India, unlocking significant growth prospects on the global stage. Blue Star has established wholly-owned subsidiaries in the USA, Europe, and Japan, fortifying its commitment to enhancing its global footprint. 20 BLUE STAR LIMITED

Integrated Report 21 Company Overview

DIVERSIFIED BUSINESS SEGMENTS Electro-Mechanical Projects and Commercial Air Conditioning Systems This business segment encompasses the design, manufacturing, installation, commissioning, and maintenance of central air conditioning plants, packaged/ducted systems, and variable refrigerant flow (VRF) systems. Additionally, it includes contracting services in mechanical works, electrification, plumbing, and firefighting. Value-added after-sales services such as revamp, retrofit, upgrades, and operational support are also provided to ensure the efficient functioning of electro-mechanical utilities. Unitary Products This business segment focuses on a wide range of contemporary and highly energy-efficient room air conditioners for both residential as well as commercial applications. It also manufactures and markets a comprehensive range of commercial refrigeration products and cold chain equipment. The unitary products range also encompasses water purifiers, air purifiers, and air coolers. BUSINESS SEGMENTS 22 BLUE STAR LIMITED

Professional Electronics and Industrial Systems For over seven decades, Blue Star has served as the exclusive distributor in India for numerous internationally renowned manufacturers of professional electronic equipment and industrial products, and systems. This business segment is overseen by Blue Star Engineering & Electronics Limited, the Company’s wholly-owned subsidiary. Additionally, this subsidiary operates a Medical Diagnostic Equipment Refurbishment Facility in Bhiwandi, Maharashtra, dedicated to refurbishing a diverse range of pre-owned medical diagnostic imaging systems. Furthermore, Blue Star has established two customer experience centres: one in Thane for its non-destructive testing solutions and another in Chennai for material testing and metrology solutions. Blue Star aims to elevate the everyday life experiences of people and enrich communities worldwide with its diversified portfolio of products and services. MEP works done by Blue Star at Tata Electronics, Hosur, Tamil Nadu Integrated Report 23 Business Segments

AIR CONDITIONING The Room Air Conditioners industry witnessed a tepid summer in 2023, especially in the North, where the weather was very pleasant and was frequented by unseasonal rains. Owing to this, the industry was flat in Q1FY24 as compared to the same period in the previous year. However, the industry grew well in the remaining quarters, and on a year-on-year basis eventually grew 20% owing to enhanced demand from first-time buyers and Tier 3, 4 and 5 markets. As a result, the overall market size grew to ` 27,500 crores in FY24, of which the market for central air conditioning, including central plants, packaged and ducted systems, and VRF systems was around ` 4,500 crores, while the market for room air conditioners comprised the balance ` 23,000 crores. Blue Star performed better than the industry, thereby improving its market share to 13.75% in value terms. The Company, having strategically repositioned itself in 2020 as a mass premium brand, has since been augmenting and leveraging its manufacturing, R&D, and innovation capabilities to roll out INDUSTRY STRUCTURES & SEGMENTS new, differentiated, and best-in-class ranges of affordable split ACs. These are targeted at price-sensitive consumers and firsttime buyers, particularly in Tier 2, 3, 4, and 5 markets. Additionally, Blue Star has implemented a Total Cost Management (TCM) programme to maximise efficiency across the entire cost-value chain and achieve cost leadership. During the year, the Central Air Conditioning business witnessed enhanced demand from various sectors, including industrial, healthcare, hospitality, retail, educational institutions, and data centres. The revenue growth of the Company was primarily fuelled by the expansion of its product portfolio and distribution channels. The introduction of VRF Lite has allowed the Company to cater to the premium residential market. Additionally, the traction for the newly launched centrifugal chiller remained robust. Blue Star has consistently maintained a leading position in conventional and inverter ducted air conditioning systems, as well as scroll chillers, and holds a strong second position in VRFs and screw chillers. Blue Star’s Manufacturing Plant of Commercial Refrigeration at Wada 24 BLUE STAR LIMITED

COMMERCIAL REFRIGERATION Blue Star has developed a comprehensive product portfolio that includes cold chain equipment and commercial refrigeration products, serving a wide range of industry segments. These segments include Agriculture, Banana Ripening, Dairy, Fast Food Chains, Healthcare, Horticulture, Hotels, Restaurants and Cafes (HoReCa), Ice cream, Meat Processing, Pharmaceutical, Processed Foods, Quick Service Restaurants (QSRs), Retail Outlets, and Seafood. Blue Star’s extensive range of commercial refrigeration products and solutions includes bottle coolers, bottled water dispensers, deep freezers, modular cold rooms, storage water coolers, and visi coolers. For commercial kitchens, the product line includes back bar chillers, blast coolers and freezers, reach-in coolers/freezers, saladettes, and under counters. In the medical field, Blue Star provides blood bank refrigerators, ice lined refrigerators (+2°C to +8°C), medical freezers (down to -20°C), pharma refrigerators (+2°C to +8°C), ultra-low temperature freezers (-86°C), vaccine transporters (+8°C to -20°C), and mortuary chambers. For supermarkets, the offerings include island coolers/freezers, multideck chillers, and upright freezers. Recently, Blue Star announced the launch of a comprehensive new range of energy-efficient and eco-friendly deep freezers varying in capacities right from 60 to 600 litres to cater to a wide set of customer segments for diverse applications. With an extensive range of storage capacities, the Company is able to cater to a wide customer segment for applications right from dairy and ice cream, frozen food, restaurants, convenience stores, hospitality and supermarkets, amongst others. Inside view of Sri City Plant Integrated Report 25 Industry Structures & Segments

WIDE RANGE OF PRODUCTS Air Cooler Portable AC Air Purifier Window AC Inverter Split AC 26 BLUE STAR LIMITED

Side Discharge VRF Lite VRF System One-way Cassette Hi-wall Four-way Cassette Ductable Concealed Split Top Discharge Outdoor units Indoor units Integrated Report 27 Wide Range of Products

Air Cooled Ducted Split Indoor Unit Water Cooled Mini Series Indoor Unit Water Cooled Mini Series Outdoor Unit Air Cooled Ducted Split Outdoor Unit Floor Mounted Packaged Indoor Unit Inverter Packaged Outdoor Unit Ducted ACs and Packaged Systems 28 BLUE STAR LIMITED

Centrifugal Chiller Brine Chiller Water Cooled Inverter Scroll Chiller Data Centre Chiller Integrated Report 29 Wide Range of Products

Storage Water Cooler Pastry Cabinet Bottom Loading Water Dispenser 30 BLUE STAR LIMITED

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