KP Green Engineering has fixed September 23, 2026, as the record date for determining shareholder eligibility for the final dividend for financial year 2025-26. The proposed payout stands at ₹0.30 per equity share, carrying a face value of ₹5 each.

The Board of Directors recommended the final dividend at the rate of 6% i.e. Re. 0.30 per equity share during its meeting held on May 08, 2026. The dividend declaration remains subject to formal approval by members at the company’s ensuing Annual General Meeting (AGM). As per the disclosure made to BSE Limited on September 7, 2026, the payment will be processed after deducting tax at source (TDS) where applicable under prevailing regulations.

Tax Deduction at Source Provisions

Pursuant to the Income-tax Act, 2025, dividend income is taxable in the hands of shareholders. The company is required to withhold tax at source from dividends paid to shareholders at prescribed rates, along with applicable surcharge and cess.

For Resident Shareholders

Tax is required to be deducted at source under Section 393(1) read with 393(4) of the Act, at the rate of 10% on the amount of dividend where shareholders have registered their valid Permanent Account Number (PAN). In case shareholders do not have PAN/invalid PAN/PAN not linked with Aadhaar, TDS at the rate of 20% shall be deducted under Section 397(2) of the Act.

No tax shall be deducted on the dividend payable to resident individuals if:

• Total dividend amount to be received during Tax Year 2026-27 does not exceed Rs. 10,000; or
• The shareholder provides Form 121, provided all required eligibility conditions are met.

Considering the declared dividend of Re. 0.30 per share, the need for submitting Form 121 will arise only if shareholding exceeds 33,333 shares.

For resident non-individuals such as Insurance Companies, Mutual Funds, Alternative Investment Funds (AIF), and Business Trusts, no tax shall be deducted if they provide self-declarations and relevant registration certificates as specified in the company's communication.

For Non-Resident Shareholders

Taxes are required to be withheld in accordance with Section 393(2) of the Act. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable to non-resident shareholders.

Non-resident shareholders may avail benefits under the Double Tax Avoidance Agreement (DTAA) between India and their country of tax residence if more beneficial. To avail DTAA benefits, shareholders must provide:

• Self-attested copy of PAN card
• Self-attested copy of Tax Residency Certificate (TRC)
• Self-declaration in Form 41 executed in electronic mode
• Self-declaration of meeting treaty eligibility requirements

Document Submission Deadline

Shareholders are requested to provide necessary details and documents on or before Tuesday, September 22, 2026. Any document submitted after September 22, 2026, will be accepted at the sole discretion of the company. Documents can be submitted physically to the Registrar and Share Transfer Agent, Bigshare Services Private Limited, or via email to compliance@kpgroup.co and tds@bigshareonline.com .

Regulatory Compliance

The intimation was issued pursuant to Regulation 42 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. It also aligns with relevant provisions of the Companies Act, 2013, and associated rules governing corporate disclosures and dividend distributions.

As per SEBI Notification dated November 18, 2025, read with Master Circular for Registrars to an Issue and Share Transfer Agents dated February 06, 2026, companies are required to pay dividends to shareholders only through electronic mode. Shareholders holding shares in physical form are requested to register their PAN and KYC details with the company/RTA for release of outstanding dividends, while demat holders should update bank details with their Depository Participants.

KP Green Engineering approved the appointment of MSKC & Associates LLP as its statutory auditor for a five-year term. The board also amended its code of practices for fair disclosure during its meeting on September 2, 2026.

The firm, a member of BDO International, will serve from the conclusion of the 25th Annual General Meeting until the 30th AGM in 2031. This appointment is subject to shareholder approval at the upcoming AGM.

Auditor Transition Details

K A Sanghavi & Co LLP will continue as statutory auditor until the conclusion of the 25th AGM, marking the end of their second term. The board accepted the Audit Committee's recommendation to appoint MSKC & Associates LLP for the subsequent five-year tenure.

MSKC & Associates LLP, established in 1974, holds registration number 001595S/S000168 with the Institute of Chartered Accountants of India. The firm operates across seven major cities including Mumbai, Bengaluru, and Chennai.

Governance Updates

The board amended the Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information. This change aligns the code with Regulation 8 of the SEBI (Prohibition of Insider Trading) Regulations, 2015.

The updated code is available on the company website under Policies and Disclosures.