Dalmia Bharat Limited has made the Integrated Annual Report 2025-26 available online for shareholders. The company informed the exchanges that it has sent a web-link to members who have not registered their email addresses with the company, its Registrar and Share Transfer Agent (RTA), or depositories. This action was taken pursuant to Regulation 36(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The full report is accessible via the company website. Shareholders who prefer a physical copy of the Annual Report for Financial Year 2025-26 can submit a request by providing their name, address, and Folio Number. Requests should be sent via email to the Company Secretary or by post to the company's office in New Delhi.

The company has encouraged shareholders to update their email addresses to receive future communications electronically. The process for updating details varies based on the mode of holding shares.

Shareholder Communication Update

For shares held in physical mode, shareholders must download the ISR form from the RTA website, fill in details including folio number and email ID, and submit it with relevant documents such as ISR 2 and SH 13. Signatures must match the specimen registered with the RTA. Those holding shares in dematerialized mode must follow the specific process advised by their Depository Participant.

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.