Dalmia Bharat Limited has fixed Tuesday, June 23, 2026, as the record date to determine member entitlement for the final dividend of ₹5 per equity share (250%) for the financial year 2025-26. The dividend, recommended by the Board of Directors on April 28, 2026, is subject to shareholder approval at the 13th Annual General Meeting (AGM) scheduled for Tuesday, June 30, 2026, at 11:30 A.M. IST via Video Conferencing (VC) or Other Audio-Visual Means (OAVM). The company submitted the Integrated Annual Report for FY 2025-26 along with the AGM Notice to BSE Limited and National Stock Exchange of India Limited on June 4, 2026, in compliance with Regulation 34(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The newspaper advertisement regarding the AGM and record date was published in the Financial Express and Dinamani on May 29, 2026.

Tax Deduction at Source (TDS) Requirements

Pursuant to the Income Tax Act, 2025, dividend income is taxable in the hands of shareholders, and the company is required to deduct tax at source. The company communicated that TDS will be deducted at the time of payment. For Resident Shareholders, the tax rate is 10% if a valid Permanent Account Number (PAN) is registered; otherwise, the rate increases to 20% if PAN is unavailable, invalid, or inoperative. No tax is deducted for resident individuals if the total dividend amount for the financial year 2026-27 does not exceed ₹10,000 or if Form 121 is submitted.

For Non-Resident Shareholders, the withholding tax is generally 20% plus surcharge and cess, unless a lower rate applies under Double Tax Avoidance Agreements (DTAA) or for Specified Funds and GDR holders, where the rate is 10%. To avail of beneficial treaty rates, non-resident shareholders must submit a Tax Residency Certificate (TRC), PAN details, and Form 41. Shareholders holding multiple accounts under different statuses with a single PAN should note that the highest applicable tax rate will be considered for their entire holding.

Document Submission Deadlines

Shareholders must submit relevant documents to the Registrar and Transfer Agent (RTA), KFin Technologies Limited, to ensure the correct tax rate is applied. The cut-off period for submission is Tuesday, June 23, 2026. Documents received after this date will not be considered, and tax may be deducted at the highest applicable rate. Resident shareholders can upload documents such as Form 121 via the link provided or email scanned copies to inward.ris@kfintech.com . Non-resident shareholders must email their documents to the same address.

Key AGM and Dividend Dates

The following table summarises the key dates related to the AGM, dividend, and e-voting schedule:

During the year, the Board of Directors declared an interim dividend of ₹4 per equity share (200%) on October 17, 2025, paid on November 3, 2025. The recommended final dividend of ₹5 per share brings the total dividend for FY 2025-26 to ₹9 per equity share (450%), consistent with the total dividend paid for FY 2024-25.

FY 2025-26 Financial Performance

Dalmia Bharat delivered a robust financial performance in FY 2025-26. The Group recorded its highest-ever annual EBITDA of ₹3,083 crore, representing a 28% year-on-year increase. Consolidated revenue grew 6% to ₹14,804 crore, while Profit After Tax rose 65% to ₹1,157 crore. The company achieved its highest-ever sales volume of 30 MnT and delivered EBITDA per tonne of ₹1,027. The following table presents key consolidated financial highlights:

The EBITDA margin improved significantly to 20.8% in FY 2025-26, up from 17.2% in FY 2024-25. The company achieved its lowest cost per tonne in the last five years, supported by higher renewable energy usage, logistics optimisation, and supply chain efficiencies. As of March 31, 2026, gross debt stood at ₹6,752 crore, with net debt at ₹1,428 crore.

Dalmia Bharat Limited has filed its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26, disclosing its environmental, social, and governance performance. The report, which includes an Independent Assurance Statement from TUV India Private Limited, covers the period from April 01, 2025, to March 31, 2026, and is part of the company's Integrated Annual Report. The disclosures are made on a consolidated basis, encompassing the entity and its subsidiaries.

Environmental Performance

The company reported total energy consumption of 77,230 TJ for FY 2025-26, with energy intensity per rupee of turnover at 0.52 TJ/million Rs. Renewable energy sources accounted for 4,566 TJ of the total consumption. Dalmia Bharat achieved Zero Liquid Discharge (ZLD) across 100% of its cement manufacturing units, resulting in zero wastewater discharge outside plant premises. Total water withdrawal was recorded at 4.74 million kilolitres, with a water intensity of 157 in terms of physical output.

Greenhouse gas emissions data revealed total Scope 1 emissions of 15.75 million metric tonnes of CO2 equivalent and Scope 2 emissions of 0.48 million metric tonnes. The combined emission intensity per rupee of turnover stood at 110 metric tonnes of CO2 equivalent. The company identified GHG and climate change as a material opportunity, citing the Carbon Credit Trading Scheme as a strategic avenue for generating carbon credits.

Social and Governance Metrics

The company's workforce comprised 4,641 employees and 16,691 workers as of March 31, 2026. Women accounted for 4% of the total employees and 5% of the total workers. The Board of Directors included 8 members, with female representation at 12.5%. The report noted that 100% of permanent employees and workers were covered by health and accident insurance.

Safety statistics indicated zero fatalities among employees, while workers recorded 5 fatalities during the year. The Lost Time Injury Frequency Rate (LTIFR) for workers was 0.12 per one million person-hours worked. The company reported 1,395 customer complaints during the year, with 89 pending resolution at the close of the financial year.

Financial and Operational Details

Dalmia Bharat's primary business activity is cement and clinker manufacturing, which accounted for 98% of the turnover. The company operates 15 plants and 34 offices nationally. The paid-up capital was reported at Rs. 37,51,31,906. The report confirmed that the company has an anti-corruption policy in place and that no fines or penalties were imposed by regulators during the financial year.