Vishnu Chemicals Limited has communicated the tax deduction at source (TDS) rates applicable to the final dividend of ₹0.30 per equity share for the financial year ended March 31, 2026. The dividend, recommended by the Board on May 30, 2026, is payable subject to shareholder approval at the Annual General Meeting scheduled for August 28, 2026. The record date to determine eligibility has been fixed as Friday, August 21, 2026, with payment to be made electronically on or before September 27, 2026.

As per the Income Tax Act, 2025, dividends are taxable in the hands of shareholders, necessitating TDS deduction by the company. The applicable tax rate varies based on the residential status of the shareholder and the validity of the Permanent Account Number (PAN). For resident individuals, the tax rate is 10% if a valid PAN is registered, while it rises to 20% if the PAN is invalid or not registered. No tax will be deducted if the total dividend income during FY27 does not exceed ₹10,000.

Resident non-individual members, such as insurance companies and mutual funds, may qualify for a NIL TDS rate upon submission of specific documentary evidence and exemption notifications. Non-resident members face a withholding tax rate of 20%, plus applicable surcharge and cess, unless they provide a valid Tax Residency Certificate (TRC) and other declarations to claim benefits under the Double Tax Avoidance Agreement (DTAA). Foreign Institutional Investors (FII) and Foreign Portfolio Investors (FPI) are subject to a 20% TDS without the provision for DTAA benefits.

Shareholders wishing to transfer tax credit to a beneficial owner or submit lower/nil tax deduction certificates must do so by 11:59 pm IST on Friday, August 7, 2026. The company has advised linking Aadhaar with PAN to avoid inoperative PAN status and higher tax deduction. Forms and declarations can be submitted via email to the company or its Registrar and Transfer Agent (RTA).

Key Event Details

Vishnu Chemicals Limited reported a 12.3% year-on-year increase in consolidated net profit to ₹142.2 crore for the financial year ended March 31, 2026, achieving record annual revenue, EBITDA, and profit after tax. The Board of Directors recommended a final dividend of ₹0.30 per equity share, or 15%, subject to shareholder approval. The record date for the dividend will be announced later. The company filed an investor presentation detailing its financial performance on June 04, 2026.

FY26 Financial Performance

The company’s consolidated revenue from operations for FY26 rose to ₹1,609.7 crore from ₹1,446.6 crore in the previous year. Earnings before interest, tax, depreciation, and amortisation (EBITDA) improved to ₹252.4 crore compared to ₹228.4 crore in FY25. The EBITDA margin for the year stood at 15.7%, slightly down from 15.8% in the prior year. Basic earnings per share (EPS) increased to ₹21.14 from ₹19.23 in the corresponding period last year.

Q4 Performance Highlights

For the quarter ended March 31, 2026, Vishnu Chemicals recorded a consolidated net profit of ₹43.4 crore, a rise from ₹38.9 crore in the same quarter of the previous year. Revenue for Q4FY26 was ₹450.3 crore, compared to ₹392.6 crore in Q4FY25. The EBITDA for the quarter stood at ₹76.7 crore, with an EBITDA margin of 17.0%, up from 16.3% in the year-ago quarter.

Segment and Operational Details

The company operates in a single reportable business segment, Specialty Chemicals, with two geographical revenue areas: Domestic and Overseas. Domestic sales for FY26 were ₹833.7 crore, while overseas sales reached ₹776.0 crore. The statutory auditors, Jampani & Associates, issued an unmodified opinion on the audited standalone and consolidated financial results. As of May 30, 2026, the market capitalization stood at ₹3,898.22 crore with shares outstanding at 6.73 crore.