ABM Knowledgeware Ltd has fixed Thursday, July 23, 2026, as the record date to determine shareholder eligibility for the final dividend. The Board of Directors has recommended a dividend of ₹1.25 per equity share, equivalent to 25% of the face value of ₹5 each, for the financial year 2025-26. This payout is subject to the approval of shareholders at the Annual General Meeting (AGM).

The company reported a consolidated Profit After Tax (PAT) of ₹10.23 crore and a total income of ₹109.24 crore for the financial year ended March 31, 2026. Profitability declined compared to the previous year due to investments in AgriTech (Scanit) and margin pressures in the cybersecurity segment (InstaSafe). Despite this, the company's net worth increased by approximately 15% year-on-year.

Key AGM and Dividend Dates

The 33rd AGM is scheduled for July 30, 2026, via Video Conferencing. The Register of Members and Share Transfer Books will remain closed from July 24, 2026, to July 30, 2026. Remote e-voting will commence at 9:00 a.m. on July 27, 2026, and conclude at 5:00 p.m. on July 29, 2026. Mr. Upendra Shukla, Practising Company Secretary, has been appointed as the Scrutinizer for the e-voting process.

ABM Knowledgeware Ltd has detailed the Tax Deduction at Source (TDS) requirements for the final dividend of ₹1.25 per equity share recommended for the financial year ended March 31, 2026. The company informed shareholders that the dividend, if declared at the Annual General Meeting (AGM) on July 30, 2026, will be paid on or before August 29, 2026. The communication outlines the tax implications and documentation deadlines to ensure compliance with the Income-tax Act, 2025.

The Board of Directors recommended the final dividend at a rate of 25%, or ₹1.25 per share, on a face value of ₹5 each. This payout is contingent upon approval by the members at the 33rd AGM scheduled for July 30, 2026. The company has established specific TDS rates for different shareholder categories and mandated the submission of forms to avail of lower or nil deduction rates by July 15, 2026.

TDS Rates for Resident Shareholders

For resident shareholders, the company specified that no TDS will be deducted if the aggregate dividend during the tax year does not exceed ₹10,000. Additionally, individual shareholders whose income is below the taxable limit can avoid TDS by submitting a declaration in Form 121. Insurance companies, mutual funds, and domestic Alternative Investment Funds are also exempt from TDS upon providing required documents.

Where TDS is applicable, the rate depends on the availability of a valid Permanent Account Number (PAN). A 10% TDS rate applies if a valid PAN, linked to Aadhaar, is furnished to the Depository Participant or the Registrar and Transfer Agent (RTA). If a valid PAN is not provided, the TDS rate increases to 20%.

Provisions for Non-Resident Shareholders

Non-resident shareholders may benefit from lower tax treaty rates if they are eligible under the applicable treaty and submit the necessary documentation. In the absence of such documentation, TDS will be deducted at 20%, plus applicable surcharge and health & education cess, or the applicable tax treaty rate, whichever is lower.

The company emphasized that all forms and documents must be submitted afresh for this final dividend. Shareholders must send Form 121 or treaty-related documents via email to the RTA or the company secretary by July 15, 2026. Submissions received after this date or found incomplete will not be considered.

Record Date and Declarations

The record date for determining dividend eligibility is July 23, 2026. In cases where the dividend income is assessable to a person other than the registered shareholder, such as a clearing member or broker, the registered shareholder must submit a declaration under Rule 203 of the Income-tax Rules, 2026. This declaration, providing details of the person entitled to TDS credit, must also be submitted by July 15, 2026. The company stated that no requests would be entertained after this deadline.