Home First Finance Company India Limited has received an ESG score of 75 from ESG Risk Assessments & Insights Limited (ESG Risk AI), a SEBI-registered Category I ESG Rating Provider. The company disclosed this development through a regulatory filing to both BSE Limited and National Stock Exchange of India Limited under Regulation 30 of the SEBI Listing Regulations.

ESG Rating Details

The assessment was conducted independently by ESG Risk AI without any engagement from the company. Home First Finance received email intimation about the ESG rating assignment on January 06, 2026 at 10:21 AM IST from ESG Risk AI, and subsequently from BSE Limited at 10:54 AM IST on the same date.

Regulatory Compliance

The disclosure was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The company emphasized that ESG Risk AI conducted the assessment independently, ensuring objectivity in the rating process and providing stakeholders with an unbiased evaluation of the company's sustainability practices.

Corporate Information

The regulatory filing was signed by Shreyans Bachhawat, Company Secretary, Compliance Officer and Head – Legal (ACS NO: 26700), ensuring proper corporate governance in the disclosure process. Home First Finance Company India Limited trades on BSE with scrip code 543259 and on NSE with the symbol HOMEFIRST.

The ESG score assignment reflects the company's performance across Environmental, Social and Governance parameters, providing stakeholders with insights into the company's sustainability practices and commitment to responsible business operations.

Hitachi Energy India Limited has disclosed receiving another GST demand notice, this time from Karnataka tax authorities, adding to its regulatory challenges. The company received Order-in-Original No. ZD2912252199063 dated December 29, 2025, at 05:12 PM IST from the Deputy Commissioner of Commercial Taxes, (Large Taxpayers Unit)-III, Bengaluru.

Latest GST Demand from Karnataka

The new tax demand stems from a GST audit conducted for the financial year 2021-22 under provisions of multiple tax acts. This represents a separate regulatory action from the earlier Uttar Pradesh demand notice.

Alleged Violations in Karnataka Order

The Karnataka GST authorities have identified different areas of concern compared to the earlier Uttar Pradesh notice. The specific allegations include:

• Non-payment of GST on E-way bill transactions
• Wrong payment of GST on supplies to Solar project
• Non-Payment of GST on Non-GST supplies (Import of Services)

These violations fall under the Central Goods and Services Tax Act, 2017, the Integrated Goods & Services Tax Act, 2017, and the Karnataka Goods & Services Tax Act, 2017, along with rules made thereunder.

Previous Uttar Pradesh GST Demand

This Karnataka notice follows an earlier GST demand from Uttar Pradesh authorities received on December 10, 2025, which involved different allegations and a higher quantum.

The UP demand related to short payment of tax on outward supply, input tax credit irregularities, and blocked input tax credit issues.

Company's Response Strategy

Hitachi Energy India has maintained a consistent stance against both tax demands, expressing disagreement with the authorities' findings across both states.

Regulatory Compliance

Both disclosures were made under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, following SEBI Master Circular guidelines. The company's proactive disclosure approach demonstrates commitment to transparent stakeholder communication while it prepares to challenge both demands through the appellate process.