Dhanuka Agritech Limited has filed its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26, detailing its performance on environmental, social, and governance parameters. The report, submitted to the stock exchanges on July 3, 2026, outlines the company's strategic initiatives aimed at sustainable growth and responsible business conduct. Dhanuka Agritech Limited has established specific sustainability targets, including achieving net-zero emissions by 2040, increasing the share of renewable energy to 10% of total consumption by 2030, and attaining water neutrality by 2030.

Sustainability and Environmental Targets

The company has committed to recycling or reusing more than 90% of total waste generated to achieve zero waste to landfill by 2030. It aims to increase the representation of women in the workforce by 2030 and maintain zero recordable incidents and fatalities through the same period. Dhanuka Agritech reported that it has implemented Zero Liquid Discharge (ZLD) systems across its manufacturing facilities in Sanand, Keshwana, Udhampur, and Dahej. The company has also invested in solar energy infrastructure, commissioning a 1,200 KWP solar power generating system at its Dahej facility and a 275 KW solar power plant at Sanand.

Operational and Financial Disclosures

The report provides detailed operational metrics for FY 2025-26. The company's total energy consumption stood at 47,502.42 Gj, with renewable sources contributing 2,854.42 Gj. Water withdrawal totalled 43,646.14 kilolitres, while water consumption was 41,450.21 kilolitres. Total greenhouse gas emissions, comprising Scope 1 and Scope 2, were reported at 6,008.60 MT of CO2 equivalent. The company stated that it did not undertake any Environmental Impact Assessment (EIA) projects during the current financial year and confirmed full compliance with applicable environmental laws, including the Water Act, Air Act, and Environment Protection Act.

Social and Governance Metrics

Dhanuka Agritech disclosed that it had 1,217 permanent and other-than-permanent employees as of March 31, 2026. The company reported that 100% of permanent employees were covered by health and accident insurance. It spent 0.28% of its total revenue on well-being measures for employees and workers. The report noted that there were no complaints related to sexual harassment, discrimination, child labour, or forced labour during the year. Additionally, the company confirmed that it did not pay any fines, penalties, or compounding fees in proceedings with regulatory or law enforcement agencies in FY 2025-26.

Stakeholder Engagement and Grievance Redressal

The company identified farmers, employees, investors, value chain partners, government bodies, and local communities as key stakeholder groups. It reported receiving 141 consumer complaints during the year, all of which were resolved. The company maintains grievance redressal mechanisms for various stakeholders, including communities, investors, shareholders, employees, and customers, with specific policies available on its website. The Board of Directors is currently responsible for the oversight and implementation of the BRSR policy, with the Risk Management Committee reviewing Environment, Social, and Governance metrics as a standard procedure.

Dhanuka Agritech Limited has communicated the tax deduction at source (TDS) provisions applicable to the final dividend for the financial year ended March 31, 2026. The company's Board has recommended a 100% final dividend of ₹2 per equity share, subject to shareholder approval at the 41st Annual General Meeting scheduled for August 3, 2026. The record date for determining dividend eligibility is July 17, 2026.

Pursuant to the Income Tax Act, 2025, dividend income is taxable in the hands of shareholders. Consequently, the company will deduct tax at the time of payment. The applicable TDS rates vary based on the residential status of the shareholder and the documentation submitted. Shareholders must submit relevant tax-related documents by July 27, 2026, to ensure appropriate tax deduction.

TDS Rates for Resident Shareholders

For resident shareholders, the standard TDS rate is 10% on the dividend amount if a valid PAN is provided. If the PAN is invalid or inoperative, the tax deduction rate increases to 20%. However, no tax will be deducted if the total dividend income during the tax year 2026-27 does not exceed ₹10,000 or if the shareholder submits Form 121. This form is mandatory for individuals whose dividend exceeds ₹10,000, which in this case corresponds to a holding of more than 5,000 equity shares.

Resident non-individual entities, such as insurance companies and mutual funds, are exempt from TDS upon submission of specific self-declarations and supporting documents, including PAN and registration certificates.

TDS Rates for Non-Resident Shareholders

Non-resident shareholders are subject to a base TDS rate of 20% plus applicable surcharge and cess. However, they may opt for the lower rate prescribed under the applicable Double Tax Avoidance Agreement (DTAA). To avail treaty benefits, non-residents must submit a Tax Residency Certificate (TRC), Form 41, and a self-declaration confirming beneficial ownership and tax residency. Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs) are also required to provide copies of their SEBI registration certificates.

Key Dividend and Compliance Details

The company emphasized that it will rely on the information available with depositories and the Registrar and Share Transfer Agent as of July 27, 2026, to determine the applicable tax rate. Shareholders are advised to update their PAN, bank details, and contact information with the registrar to ensure seamless electronic credit of the dividend.