Ausom Enterprise Limited has scheduled its 42nd Annual General Meeting for Thursday, September 24, 2026 at 1:00 pm via Video Conferencing and Other Audio Visual Means, along with a proposed final dividend of ₹1 per equity share for FY26.

The AGM notice, filed pursuant to Regulations 30, 34(1), 42, and 44 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, was issued on August 12, 2026 by Managing Director Kishor Pranjivandas Mandalia. The Annual Report for FY26 containing standalone and consolidated financial statements is available on the company's website at www.ausom.in .

Key AGM Dates and E-Voting Schedule

The company has fixed September 17, 2026 as both the cut-off date for determining eligible voters and the record date for dividend entitlement. Remote e-voting through Central Depository Services (India) Limited will be open from September 21, 2026 at 9:00 am to September 23, 2026 at 5:00 pm.

Proposed Dividend

The Board of Directors, at its meeting held on May 29, 2026, recommended a final dividend of ₹1/- (Rupee One only) per equity share of face value ₹10/- each, representing 10% on the paid-up equity share capital, for FY26. The total dividend outgo, subject to member approval at the 42nd AGM, aggregates to ₹1,36,23,552. Payment will be made subject to applicable TDS deductions to members whose names appear on the register of members or in depository records as on the record date.

Ordinary Business at the AGM

The following items are proposed for consideration at the 42nd AGM:

• Adoption of audited standalone and consolidated financial statements for the financial year ended March 31, 2026
• Declaration of final dividend of ₹1/- (10%) per equity share of face value ₹10/- each for FY26
• Re-appointment of Mr. Vipul Zaverilal Mandalia (DIN: 02327708), Non-Executive Director, who retires by rotation and is eligible for re-appointment

Financial Performance for FY26

The company reported standalone net profit after tax of ₹2,000.94 Lakhs for FY26, compared to ₹1,961.94 Lakhs in the previous year. Standalone revenue from operations stood at ₹79,910.58 Lakhs against ₹2,39,253.35 Lakhs in the prior year. On a consolidated basis, net profit after tax was ₹1,948.08 Lakhs versus ₹1,955.38 Lakhs in the previous year, while consolidated revenue from operations was ₹2,08,493.00 Lakhs.

Director Seeking Re-appointment

Mr. Vipul Zaverilal Mandalia, who holds 8,36,420 equity shares in the company, is proposed for re-appointment as a Non-Executive Director. He has approximately 21 years of experience in the jewellery business and import-export of ornaments, and attended four out of five Board meetings during FY26. His re-appointment carries no remuneration.

Share Capital and Corporate Details

As on March 31, 2026, the issued, subscribed, and paid-up share capital of Ausom Enterprise Limited stands at ₹13,62,35,520/- comprising 1,36,23,552 equity shares of ₹10/- each. The company's equity shares are listed on BSE Limited and National Stock Exchange of India Limited. The Registrar and Share Transfer Agent is M/s. MUFG Intime India Private Limited (formerly known as Link Intime India Private Limited), Ahmedabad.

Shareholders wishing to register as speakers or submit queries may do so on or before September 17, 2026 by writing to ausom.ael@gmail.com . The scrutinizer for the e-voting process is Mr. Niraj Trivedi, Practicing Company Secretary (Membership No.: FCS 3844, C.P. No.: 3123).

Ausom Enterprise Limited reported a strong start to FY27, with consolidated net profit rising to ₹2012.74 lakh in the first quarter ended June 30, 2026, up from ₹1478.16 lakh in the corresponding period of the previous year. The company’s Board of Directors approved the unaudited financial results on August 12, 2026, highlighting robust performance in its core refining business. This result underscores the group's operational efficiency and market position in the bullion and refining sectors.

The Board meeting, held in Ahmedabad, also reviewed the standalone financials, where net profit for the quarter stood at ₹182.00 lakh, compared to ₹1135.86 lakh in Q1FY26. Statutory Auditors C.R. Sharedalal & Co., Chartered Accountants, issued a limited review report on the standalone results. However, the consolidated review report included a qualified conclusion regarding the non-recognition of the group’s share of profit or loss from joint venture Bsafal Kz Estate LLP, citing a departure from the equity method of accounting under Ind AS 28.

Financial Performance

Consolidated revenue from operations surged to ₹2,78,373.14 lakh in Q1FY27, a substantial increase from ₹47,104.93 lakh in Q1FY26. This growth was largely attributable to the refining segment. Total income for the consolidated entity reached ₹2,78,571.34 lakh. On a standalone basis, revenue from operations was ₹12.97 lakh, while other income contributed ₹206.03 lakh, resulting in total income of ₹219.00 lakh.

The consolidated profit before tax was ₹2,992.23 lakh, against which tax expenses amounted to ₹979.49 lakh (current tax of ₹992.00 lakh less deferred tax benefit of ₹12.51 lakh). Standalone profit before tax was ₹243.60 lakh, with tax expenses totaling ₹61.60 lakh.

Segmental Analysis

For the first time, the company has disclosed segment-wise information for the consolidated financial results. The refining segment remains the dominant revenue driver, contributing ₹2,52,778.78 lakh to the total consolidated revenue of ₹2,78,373.14 lakh. The bullion segment added ₹25,581.41 lakh, while the shares, securities, and derivatives segment contributed ₹12.95 lakh. The power segment reported zero revenue for the quarter.

In terms of segment results, the refining segment generated ₹2,573.07 lakh, followed by the bullion segment with ₹587.63 lakh. The shares, securities, and derivatives segment recorded a result of ₹68.22 lakh. Unallocable finance costs were ₹1.97 lakh, and unallocable other expenses (net of income) stood at ₹373.39 lakh. The group’s share of profit from joint ventures contributed an additional ₹138.67 lakh to the bottom line.

Key Developments

A notable structural change occurred during the previous financial year when the parent company increased its ownership interest in IGR Ausom LLP from 50% to 100% effective January 1, 2026. Consequently, IGR Ausom LLP is now treated as a subsidiary rather than a joint venture, and its financial results are consolidated on a line-by-line basis. Conversely, the group’s share of profit or loss from Bsafal Kz Estate LLP was not recognized in the consolidated results for Q1FY26, leading to the qualified audit opinion mentioned earlier.

The company operates within a single primary business segment on a standalone basis, focusing on trading in commodities, bullions, gold jewellery, diamonds, derivatives, shares, and securities. No investor complaints were pending at the beginning of the quarter, and one complaint received during the period was resolved satisfactorily.