DHP India Limited has announced a board meeting scheduled for May 30, 2026, to deliberate on crucial financial matters and statutory requirements for the fiscal year 2025-26. The meeting, set to commence at 12:00 PM at the company's registered office in Kolkata, will address multiple agenda items including the approval of annual audited financial results.

Meeting Details and Venue

The board meeting will be held at the company's registered office located at 7B, Shreelekha, 7th Floor, 42A, Park Street, Kolkata-700016. The meeting has been convened in accordance with Regulation 29 read with Regulation 52 and Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Agenda Items

The board meeting will cover several critical business matters, with the primary focus on financial results approval and statutory compliance. The company will consider the fourth quarter and annual audited standalone financial results for the year ended March 31, 2026. Additionally, the board will deliberate on the recommendation of final equity dividend for FY 2025-26, subject to board approval.

Other significant agenda items include:

• Approval of Cost Audit Report for the year ended March 31, 2026
• Review of Secretarial Audit Report for the same period
• Consideration of Income Tax Audit Report for Assessment Year 2026-27
• Re-appointment of M/s. K. Majumdar & Associates as Cost Auditor for FY 2026-27
• Re-appointment of Mr. Timir Baran Hazra as Internal Auditor for FY 2026-27
• Planning for the 35th Annual General Meeting

Regulatory Compliance and Trading Window

The company has requested regulatory relief for non-publication of unaudited fourth quarter results, as they are publishing audited results within the stipulated 60-day timeframe by May 30, 2026. This approach aligns with regulatory requirements while ensuring comprehensive financial disclosure through audited statements.

In compliance with the company's Code of Conduct for Prevention of Insider Trading, a trading window closure is in effect from March 31, 2026, until 48 hours after the publication of financial results, extending until June 2, 2026. This restriction applies to promoters, directors, management, and staff as designated under the insider trading regulations.

Auditor Appointments and Statutory Matters

The board will review and approve the re-appointment of key auditors for the upcoming financial year 2026-27. M/s. K. Majumdar & Associates, practicing Cost Accountants, are proposed for re-appointment as Cost Auditor for the period from April 1, 2026, to March 31, 2027. Similarly, Mr. Timir Baran Hazra, a practicing Chartered Accountant, is being considered for re-appointment as Internal Auditor for the same tenure.

The meeting will also address the planning and scheduling of the company's 35th Annual General Meeting, including finalizing the date, agenda, and draft notice for shareholder communication. These statutory requirements ensure continued compliance with corporate governance standards and regulatory obligations.

DHP India Limited has submitted its Annual Secretarial Compliance Report for the financial year ended 31st March, 2026, in compliance with Regulation 24A of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report was submitted to the Bombay Stock Exchange on 14th April, 2026, duly verified by M/s. Sushil Tiwari & Associates, Practicing Company Secretaries.

Regulatory Compliance Framework

The secretarial compliance report encompasses a comprehensive examination of the company's adherence to various securities regulations and guidelines. The practicing company secretaries reviewed multiple regulatory frameworks applicable to DHP India Limited during the review period.

Compliance Deviations and Penalties

The report identified several compliance deviations that resulted in penalties imposed by the stock exchange. These deviations primarily related to procedural delays in filing requirements and regulatory submissions.

Filing Delays and Associated Penalties

The company faced penalties for delayed submissions of secretarial compliance reports. For the March 2024 report, while the XBRL format was filed on 12th April, 2024, the PDF format was delayed by 15 days, resulting in a fine of Rs.35,400. Similarly, for the March 2025 report, the XBRL format filing was delayed by 29 days due to software issues, attracting a penalty of Rs.68,440.

Board Composition and Governance

The report highlighted an issue regarding the maintenance of adequate independent directors in the audit committee. Independent Director Mr. Surajit Raha retired on 31st March, 2025, and was re-appointed on 29th May, 2025. The 59-day gap between retirement and re-appointment was considered a procedural default by BSE, resulting in a penalty of Rs.139,240.

Company's Response to Penalties

DHP India Limited paid all imposed fines under protest on 25th March, 2026, while simultaneously filing second review applications with BSE. The company had initially filed waiver applications for these penalties, which were rejected without detailed explanations. The management maintains that some penalties were procedural in nature and beyond the company's control.

Overall Compliance Status

Despite the procedural deviations, the report confirms that DHP India Limited has substantially complied with applicable SEBI regulations and guidelines. The company maintains:

• Compliance with Secretarial Standards issued by ICSI
• Timely adoption and updation of required policies
• Functional website with proper document disclosures
• Proper preservation of documents as per regulations
• Conducted performance evaluations of Board and committees
• Prior approval for all related party transactions

Auditor Certification

The report was prepared by Sushil Tiwari & Associates, Company Secretaries, with UDIN A006199H000082825. The practicing company secretary confirmed that no additional non-compliances were observed during the review period, and the company has no subsidiary companies requiring separate compliance monitoring.