La Opala RG Limited filed its Business Responsibility and Sustainability Report (BRSR) for the financial year 2025-26 with stock exchanges on August 3, 2026, in compliance with Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report is prepared on a standalone basis and covers the company's operations as a manufacturer of table and kitchen glassware, which accounts for 100% of its turnover. The company reported a turnover of Rs. 30,541.29 lacs and a net worth of Rs. 82,036.00 lacs as on March 31, 2026. Exports contributed 11.70% of total turnover in FY 2025-26, with the company serving customers across 40+ countries internationally and pan-India domestically.

Company Overview and Operations

Incorporated in 1987 and headquartered at Eco Centre, 8th Floor, EM-4, Sector-V, Kolkata - 700 091, La Opala RG Limited operates 3 plants and 1 office nationally, with no international facilities. Its products — classified under NIC Code 23105 — are marketed primarily to homemakers and upper and middle class households through retail crockery stores, large format retail stores, and e-commerce platforms. The company has a paid-up capital of Rs 22,20,00,000 and does not have any holding, subsidiary, associate, or joint venture company.

Workforce Composition

As of March 31, 2026, the company's total workforce comprised employees and workers across permanent and contractual categories. The following table summarises the workforce breakdown:

Women represent 33.33% of the Board of Directors (2 out of 6 members). All 409 permanent employees and 318 permanent workers received 100% performance and career development reviews in FY 2025-26. The turnover rate for permanent employees stood at 17% (total) in FY 2025-26, while permanent workers recorded a turnover rate of 12% (total). The elevated turnover rate of 62%–74% for permanent workers in FY 2024-25 was attributed to the suspension of operations at the Opal Glass Unit in Madhupur, Jharkhand.

Environmental Performance

The company's energy consumption in FY 2025-26 was sourced entirely from non-renewable sources. Total electricity consumption stood at 1,56,950 GJ and total fuel consumption at 2,816 GJ, resulting in total non-renewable energy consumption of 1,59,766 GJ, compared to 1,29,344 GJ in FY 2024-25. Energy intensity per rupee of turnover was 0.000052 GJ/INR in FY 2025-26, up from 0.000039 GJ/INR in FY 2024-25.

Greenhouse gas emissions for the year are summarised below:

Air emission levels recorded in FY 2025-26 included NOx at 72.10 µg/m³, SOx at 38.00 µg/m³, PM10 at 325.56 µg/m³, and PM2.5 at 182.15 µg/m³. The company has not yet formulated its GHG inventory for Scope 3 emissions. To reduce GHG emissions, the company has undertaken plantation drives and procurement of energy-efficient machines. In FY 2025-26, 42.16% of inputs were sourced from MSME companies. Waste management highlights include recycling of plastics (20.87 MT in FY 2025-26 vs. 23.81 MT in FY 2024-25), hazardous waste disposal of 13.20 MT (vs. 19.00 MT), and other waste disposal of 360.73 MT (vs. 327.15 MT).

Governance, CSR, and Stakeholder Engagement

The company's Board-approved policies cover all nine NGRBC principles, with compliance checked quarterly and policies updated on a need basis. No independent external assessment of policies was carried out during the year. The CSR Committee, a board-level body, oversees sustainability initiatives. The company targets zero waste to landfill and zero effluent discharge while moderating water consumption intensity. CSR spending included Rs. 34,57,439 directed towards the aspirational district of Udham Singh Nagar in Uttarakhand. CSR projects spanned hospital development, tribal education, rural social welfare, healthcare, women empowerment, animal welfare, and promotion of sports and arts.

On the sales concentration front, sales to dealers and distributors accounted for 78% of total sales in FY 2025-26 (76% in FY 2024-25), with 325 dealers/distributors (305 in FY 2024-25). Sales to the top 10 dealers/distributors represented 18% of total dealer sales (21% in FY 2024-25). No complaints related to working conditions or health and safety were filed by employees or workers in either FY 2025-26 or FY 2024-25. Customer complaints under the "Other" category totalled 30 in FY 2025-26, down from 74 in FY 2024-25, with all resolved and none pending. No data breaches, product recalls, or cases of anti-competitive conduct were reported during FY 2025-26.

La Opala RG Limited has fixed August 20, 2026, as the record date for determining shareholder eligibility for the payment of dividends and voting rights at its upcoming 39th Annual General Meeting (AGM). This action confirms the timeline for shareholders to receive their entitlements from the financial year 2025-26 results, ensuring clarity on who qualifies for the proposed payout.

The Board of Directors, during its meeting held on May 30, 2026, recommended a dividend of ₹5.00 per equity share, representing a 250% payout on the face value of ₹2 per share. This recommendation is subject to final approval by the members at the AGM. If approved, the company is obligated to pay the dividend within 30 days of declaration, as per regulatory stipulations.

Key Dates and Details

Shareholders holding shares in physical form must have their names appear in the Register of Members as on the close of business hours on August 20, 2026. Similarly, those holding shares in electronic form must be listed as beneficial holders in the depositories' records by the same deadline to be eligible for the dividend and to attend the meeting.

Regulatory Compliance and Communication

The company issued this intimation pursuant to Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The 39th AGM will be conducted through Video Conferencing or Other Audio-Visual Means (VC/OAVM), in accordance with General Circular No. 03/2025 dated September 22, 2025, issued by the Ministry of Corporate Affairs.

In compliance with Regulation 36(1)(b) of the SEBI Listing Regulations, La Opala RG Limited will send the Notice of the AGM and the Annual Report for FY26 electronically to all members with registered email addresses. For members without registered emails, the company will dispatch a letter containing a web-link to access these documents. The Annual Report includes the financial statements and statutory reports for the year ended March 31, 2026.

What This Means for Shareholders

The fixation of the record date provides a clear cutoff for investors looking to benefit from the declared dividend. Any trades executed after the market close on August 20, 2026, will not confer dividend rights for this specific payout. Shareholders should ensure their demat account details are updated and that they hold the shares before the cutoff time to qualify for the ₹5 per share distribution, pending formal ratification at the AGM.