Aarvi Encon Limited has fixed Friday, August 07, 2026, as the record date for determining shareholders eligible to receive the dividend for the financial year ended March 31, 2026. The announcement follows the company’s recent listing on the Bombay Stock Exchange of India Limited on August 6, 2026, and serves as a formal intimation to the exchange regarding upcoming corporate actions.

The company will convene its 38th Annual General Meeting (AGM) on Friday, August 14, 2026, at 11:00 A.M. IST. The meeting will be conducted exclusively through Video Conferencing (VC) or Other Audio Visual Means (OAVM), in compliance with circulars issued by the Ministry of Corporate Affairs and the Securities and Exchange Board of India (SEBI). The Board intends to declare the final dividend during this meeting, subject to shareholder approval.

Key Dates and Details

Pursuant to Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the record date determines which members are entitled to receive the dividend if declared. The company stated that any dividend declared at the AGM will be paid to eligible shareholders within 30 days from the date of the meeting.

What This Means for Shareholders

The record date acts as the cutoff for ownership. Investors must hold shares in their demat accounts as of the close of business on August 07, 2026, to be eligible for the FY26 dividend. Since the company listed its equity shares on BSE just one day prior to this intimation, this notification marks the first major corporate action disclosure post-listing. Shareholders should ensure their holdings are updated before the record date to claim entitlements.

The filing was signed by Leela Bisht, Company Secretary & Compliance Officer, and submitted to the Listing Department of BSE on August 06, 2026.

Aarvi Encon Limited's Board of Directors, at its meeting held on May 22, 2026, approved the audited standalone and consolidated financial results for the quarter and financial year ended March 31, 2026. The statutory audit was conducted by M/s. Jay Shah & Associates, Chartered Accountants, who issued an unmodified opinion on both the standalone and consolidated financial results. The results were reviewed by the Audit Committee prior to board approval, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Consolidated Financial Performance

Aarvi Encon delivered a strong performance on a consolidated basis for FY26, with revenue from operations growing significantly year-on-year. The following table summarises the key consolidated income statement metrics:

Consolidated revenue from operations for FY26 stood at ₹64,985.18 lakhs, compared to ₹51,038.90 lakhs in FY25. Net profit for FY26 reached ₹1,762.05 lakhs against ₹1,004.45 lakhs in the prior year. Employee benefit expenses, the largest cost component, rose to ₹48,880.39 lakhs in FY26 from ₹37,687.23 lakhs in FY25. Total comprehensive income for FY26 was ₹1,913.48 lakhs, compared to ₹1,050.42 lakhs in FY25.

Standalone Financial Performance

On a standalone basis, Aarvi Encon also recorded growth across key metrics for FY26. The table below presents the standalone results:

Standalone revenue from operations for FY26 was ₹56,992.27 lakhs, up from ₹46,408.10 lakhs in FY25. Standalone net profit for FY26 was ₹1,140.29 lakhs compared to ₹773.49 lakhs in FY25.

Exceptional Items

During FY26, the company recognised two exceptional items that impacted the reported profit figures on both standalone and consolidated bases:

• New Labour Code impact: Effective November 21, 2025, the Government of India consolidated multiple labour legislations into four unified labour codes. Based on actuarial valuation of gratuity as on March 31, 2026, the company recognised an increase in gratuity liability of Rs. 147.75 Lacs as an exceptional item. For billable (associate) employees, the company considers these costs contractually recoverable from customers.
• Gratuity Retention Balance written back: The company reviewed the requirement of maintaining the Gratuity Retention Balance in view of the New Labour Code implementation and, considering adequate provision already made through actuarial valuation, wrote back Rs. 114.02 Lakhs as an exceptional item.

The net impact of total exceptional items for FY26 was Rs. 33.74 lakhs on both the standalone and consolidated statements.

Balance Sheet Highlights

The consolidated balance sheet as at March 31, 2026 reflected total assets of ₹23,694.83 lakhs, compared to ₹21,302.94 lakhs as at March 31, 2025. Equity attributable to owners of the holding company stood at ₹14,206.85 lakhs versus ₹12,532.34 lakhs in the prior year. On a standalone basis, total assets were ₹20,562.52 lakhs as at March 31, 2026, against ₹18,937.64 lakhs as at March 31, 2025.

Dividend and Other Disclosures

The Board of Directors has recommended a final dividend of Rs. 2/- per equity share of face value Rs. 10/- each (20% on face value) for the financial year ended March 31, 2026, subject to approval by members at the ensuing 38th Annual General Meeting. The dividend will be paid within 30 days from the date of the AGM, subject to deduction of tax at source. The date of the AGM and the Record Date will be communicated separately.

The company operates in a single business segment — Technical Manpower Outsourcing — and international turnover constituted merely 0.77% of total turnover for the year under review. Expense from equity-settled share-based payment transactions (ESOP) was Rs. 57.24 Lakhs for the period, included within employee benefit expenses. The consolidated group includes four directly held subsidiaries, two indirectly held subsidiaries, and two associate/joint venture entities across India, UAE, UK, Saudi Arabia, Oman, Indonesia, and Qatar.