Kokuyo Camlin Limited has filed a disclosure under SEBI SAST Regulations regarding the transmission of shares from a deceased promoter to a family member. The disclosure, dated January 6, 2026, pertains to the acquisition of equity shares through inheritance, which falls under regulatory exemptions.

Share Transmission Details

Ms. Anagha S. Dandekar, relative of a promoter of Kokuyo Camlin Limited, has acquired 100,000 equity shares of ₹1 each through transmission from Late Mr. Subhash D. Dandekar, who was a promoter of the company and her father. The transmission represents a transfer of ownership through inheritance following the death of the original shareholder.

Regulatory Compliance

The share transmission has been disclosed under Regulation 10(6) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The transaction qualifies for exemption under Regulation 10(1)(g), which specifically covers acquisitions by way of transmission, succession or inheritance. This exemption means that no open offer is required for the share transfer.

Shareholding Changes

The transmission has resulted in a change of shareholding pattern within the promoter group. The following table shows the pre and post-transaction shareholding details:

Stock Exchange Notification

The disclosure has been filed with both BSE Limited and National Stock Exchange of India Limited, where Kokuyo Camlin Limited shares are listed. The company has submitted the required documentation to ensure compliance with regulatory requirements for share transmission through inheritance. The filing includes detailed information about the transaction rationale and the applicable regulatory exemptions that govern such transfers within promoter families.

Kokuyo Camlin Limited has disclosed receiving a GST assessment order from Bihar tax authorities, raising a total demand of ₹95.42 lakh for the financial year 2021-22. The company made this disclosure under Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

GST Assessment Details

The Office of Deputy Commissioner of State Tax Jurisdiction: Patna Special, Central, Bihar issued the order dated December 22, 2025, under section 73(9) read with section 50 of the BGST/CGST Act/Rule 2017. The assessment pertains to demands for Goods and Service Tax along with interest and penalty.

Tax Component Breakdown

The tax demand of ₹54.17 lakh comprises multiple GST categories:

Company's Response and Impact Assessment

Kokuyo Camlin has stated that there is no material impact on the company's financial, operational, or other activities due to this tax order. The company emphasized that all required documents were duly submitted to the authorities during the assessment process.

However, the company noted that the order was passed without providing the benefit of a personal hearing, despite the submission of necessary documentation. This procedural concern forms part of the company's grounds for challenging the assessment.

Legal Recourse

The company has confirmed that the current order is appealable and has decided to file an appeal with the Commissioner of Appeals. This legal recourse allows Kokuyo Camlin to present its case and challenge the assessment order through the established appellate process.

The disclosure was made in compliance with regulatory requirements, ensuring transparency with stakeholders regarding potential tax liabilities and the company's response to the assessment order.