HB Portfolio Limited (HBPL) has announced an interim dividend of Re. 1 per equity share for the financial year 2025-26, as declared by the company's Board of Directors. This dividend represents 10% of the face value of Rs. 10 per share.

Key Details of the Dividend Declaration

Payment Process and Eligibility

The interim dividend will be paid to shareholders holding equity shares of HBPL as of the record date, November 17, 2025. The company plans to disburse the dividend within 30 days of its declaration through electronic mode directly into the bank accounts of eligible members.

Tax Implications and Compliance

HBPL has outlined detailed tax deduction procedures for shareholders, emphasizing the importance of proper documentation and KYC compliance:

1. Resident Shareholders:

   • Tax will be deducted at 10% for valid PAN holders.
   • 20% tax rate applies for invalid or non-PAN holders.
   • No tax deduction for individual residents if total dividend for FY 2025-26 doesn't exceed Rs. 10,000.

2. Non-Resident Shareholders:

   • Standard rate of 20% plus applicable surcharge and cess.
   • Beneficial rates under Double Taxation Avoidance Agreements (DTAA) available with proper documentation.

3. KYC Compliance:

   • Physical shareholders must furnish PAN, nomination, contact details, bank account details, and specimen signatures for their folios.
   • Non-compliance may result in restrictions on grievance lodging and service requests.

4. Electronic Payments:

   • From April 1, 2024, all payments including dividends will be made only through electronic mode.

Shareholder Action Required

1. Update KYC details and PAN with the Depository Participant or Registrar and Transfer Agent (RTA).
2. Ensure bank account details are current for direct credit of dividend.
3. Submit necessary tax forms and declarations by November 26, 2025, 5:00 PM IST.
4. Non-resident shareholders claiming DTAA benefits should provide required documentation.

This dividend declaration reflects HBPL's commitment to delivering value to its shareholders. Investors should ensure their records are up-to-date to facilitate smooth dividend processing and optimal tax treatment.

HB Portfolio Limited , a financial services company, has reported a net loss for the second quarter of fiscal year 2025-26 but declared an interim dividend. The company's financial results reveal a mixed performance with a quarterly loss but a profit for the half-year period.

Q2 Financial Performance

For the quarter ended September 30, 2025, HB Portfolio Limited reported:

• A net loss of Rs 72.54 lakhs, compared to a loss of Rs 189.01 lakhs in the same quarter last year
• Revenue from operations was negative at Rs 20.64 lakhs

Half-Year Results

Despite the quarterly loss, the company's half-year performance showed improvement:

• A profit of Rs 306.62 lakhs for the six-month period, compared to Rs 323.54 lakhs in the previous year
• Revenue from operations for the half-year stood at Rs 513.70 lakhs

Interim Dividend Declaration

The Board of Directors has approved an interim dividend:

• Rs 1 per equity share (10% on face value of Rs 10)
• Record date set for November 17, 2025
• Payment to be made by December 10, 2025

Consolidated Performance

On a consolidated basis, the company reported:

• A profit of Rs 7.53 lakhs for the quarter
• A profit of Rs 227.30 lakhs for the half-year period

Segment-wise Performance

The company operates in two primary business segments:

1. Financial Services
2. Commodities Trading

For the quarter, the Financial Services segment reported a loss before tax and interest of Rs 99.54 lakhs, while the Commodities Trading segment did not record any profit or loss.

Management Changes

In a corporate governance update, the company announced:

• Appointment of Ms. Meenu Papreja as Company Secretary & Compliance Officer
• Ms. Papreja brings over 9 years of experience in corporate secretarial & legal matters

Financial Position

As of September 30, 2025, HB Portfolio's standalone financial position shows:

The company's performance reflects the challenges in the financial services sector, with a quarterly loss but a half-yearly profit. The declaration of an interim dividend despite the quarterly loss may be seen as a signal of management's confidence in the company's overall financial health and future prospects.