Aegis Logistics Limited filed its 69th Annual Report for the financial year ended March 31, 2026, with the stock exchanges on July 14, 2026. The report, submitted pursuant to Regulations 30 and 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, covers audited standalone and consolidated financial statements and is available on the company's website at www.aegisindia.com . The 69th Annual General Meeting (AGM) is scheduled to be held on Friday, August 07, 2026, at 3:00 p.m. IST through Video Conferencing/Other Audio Visual Means.

Strong Financial Performance Across Standalone and Consolidated Bases

The Aegis Group delivered robust financial results for FY 2025-26, driven by record LPG throughput and distribution volumes. The following table summarises the key financial metrics:

On a consolidated basis, PAT attributable to owners of the Company stood at INR 89,815.38 lakh, while Non-Controlling Interest accounted for INR 20,847.66 lakh.

Divisional Performance: Gas Division Leads Growth

The Gas Division was the primary growth engine for the Group during FY 2025-26. The following table presents segment-wise performance:

The Gas Division's strong performance was attributed to highest-ever volumes in both the logistics/throughput and distribution sub-segments. LPG throughput volumes increased substantially to 5.2 MMT (million metric tonnes) in 2025-26 from 2.9 MMT in 2021-22, while distribution volumes grew to 754,000 MT in 2025-26 from 160,000 MT in 2021-22. The Liquid Terminal Division's steady performance was supported by better capacity utilisation at key hubs in Mangalore, Kandla, Mumbai, Kochi, and Haldia.

Landmark AVTL IPO and Significant Capacity Additions

FY 2025-26 was marked by several pivotal corporate and operational milestones:

• AVTL IPO and Listing (June 02, 2025): Material subsidiary Aegis Vopak Terminals Limited (AVTL) completed its Initial Public Offering, comprising a fresh issue of 11,91,48,936 equity shares of face value INR 10/- each at INR 235/- per equity share, aggregating to INR 2,80,000 Lakhs. Equity shares were listed on NSE and BSE effective June 02, 2025. Consequent to the IPO, the Company's equity stake in AVTL diluted from 50.10% to 44.71%, though the Company retains management control.
• NCD Issuance by AVTL: AVTL raised debt capital via private placement, issuing Secured, Senior, Rated, Listed, Redeemable Non-Convertible Debentures aggregating to INR 1,69,000 lakh (INR 1,690 crore) — comprising 66,000 NCDs allotted on November 07, 2025 and 1,03,000 NCDs allotted on January 05, 2026 — listed on the Debt Segment of NSE.
• New Mangalore Port LPG Terminal (June 2025): Commissioned a cryogenic LPG terminal with static storage capacity of 82,000 MT.
• Pipavav Port LPG Terminal (July 2025): Commissioned a cryogenic LPG terminal with static storage capacity of 48,000 MT.
• Pirpau, Mumbai Port: New capacity addition of 61,000 kiloliters of liquid storage.
• JNPA J2 Greenfield Terminal: Construction progressing on schedule on 30 acres of allocated land, involving 318,100 cubic meters of new liquid product storage, 77,286 metric tons of cryogenic LPG capacity, and an LPG Bottling Plant with a processing capacity of 35,000 MT per annum. Phase-I liquid storage capacity is expected to be commissioned in H1 FY27.
• Ammonia Terminal at Pipavav: India's first independent Ammonia Terminal with a static storage capacity of 36,000 MT is progressing and is expected to be commissioned in H1 FY 2026-27.
• Kandla Port: Allotted a plot for construction and development of a liquid terminal with a storage capacity of 94,148 cubic meters.
• Haldia Port: Debut in the East Coast logistics market via HALPG, adding 25,000 MT of LPG storage capacity.

Dividend and Key Financial Ratios

The Board of Directors declared an Interim Dividend of 200% i.e., INR 2/- per equity share of face value INR 1/- each for FY 2025-26, paid to eligible shareholders on July 04, 2025. The Board has further recommended a Final Dividend of 670% i.e., INR 6.70 per equity share of face value INR 1/- each for the financial year ended March 31, 2026, subject to shareholder approval at the ensuing AGM.

The significant changes in key consolidated financial ratios compared to the previous year are summarised below:

Credit Ratings and Governance

The Company's credit ratings were reaffirmed during the year. India Ratings and Research (Ind-Ra) maintained a short-term rating of IND A1+ and a long-term rating of IND AA, while revising the outlook from Stable to Positive. CARE Ratings Limited reaffirmed a short-term rating of CARE A1+ and a long-term rating of CARE AA with a Stable outlook. The Company holds ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018 certifications. During the year, BSE and NSE imposed a penalty of INR 90,000/- each for delay in submission of Financial Results for the quarter ended March 2025, which the Company paid within the stipulated time. The Aegis Group employs over 1,143 people and contributed INR 389.64 lakhs towards CSR activities during FY 2025-26 against a total CSR obligation of INR 891.84 lakh, with INR 502.20 lakh transferred to the Unspent CSR Account for ongoing projects.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE208C01025/05c03d7a-5296-4528-9857-a630e80b591d.pdf

Aegis Logistics has informed shareholders regarding the tax deduction at source (TDS) applicable to the final dividend of ₹6.70 per share for FY26. The dividend, recommended by the Board on May 29, 2026, is subject to shareholder approval at the Annual General Meeting (AGM) scheduled for August 07, 2026. The record date for determining eligibility is July 10, 2026. The company has specified that TDS will be deducted at prescribed rates under the Income-tax Act, 2025, and shareholders must submit necessary documents by July 23, 2026, to ensure the correct tax rate is applied.

TDS Rates for Resident Shareholders

For resident shareholders, the standard TDS rate is 10% if a Permanent Account Number (PAN) is registered. Tax will not be deducted if the dividend distribution does not exceed ₹10,000 during FY 2026-27. Shareholders may submit Form 121 to declare eligibility for nil deduction. In the absence of a valid PAN, tax will be deducted at a higher rate of 20%.

TDS Rates for Non-resident Shareholders

Non-resident shareholders are subject to a TDS rate of 20% plus applicable surcharge and cess, unless a lower Tax Treaty rate is applicable. To claim the lower treaty rate, shareholders must submit a Tax Residency Certificate (TRC), Form 41, and a self-declaration confirming beneficial ownership and the absence of a Permanent Establishment in India. If these documents are not provided, the higher rate of 20% will apply.

Document Submission Deadline

Shareholders must update their details and submit required forms, such as Form 121 or declarations for treaty benefits, via the specified registrar link before 11:59 PM IST on July 23, 2026. The company emphasized that no communication or documents regarding tax determination would be accepted after this deadline. The TDS certificate will be emailed to shareholders post-payment, and credit will be available in Form 168.