DCM Shriram Limited has announced that its board of directors will convene on January 20, 2026, to review the company's third-quarter financial performance and consider the declaration of a second interim dividend for the current financial year. The meeting will focus on the unaudited financial results for both standalone and consolidated operations for the quarter and nine months ended December 31, 2025.

Board Meeting and Financial Results

The board meeting, scheduled for Tuesday, January 20, 2026, will deliberate on key financial matters including the quarterly performance review and potential dividend distribution. The company has structured this meeting to address both operational results and shareholder returns through dividend considerations.

Dividend Record Date and Eligibility

For shareholders interested in the potential second interim dividend, the company has established specific eligibility criteria and important dates. The record date has been set for January 24, 2026, determining which shareholders will be entitled to receive the dividend if declared by the board.

Shareholders whose names appear on the register of members and the list of beneficial owners, as per details received from National Securities Depository Limited and Central Depository Services (India) Limited, will be eligible for the dividend payment if approved by the board.

Trading Window Restrictions

In compliance with regulatory requirements, the company has implemented trading window restrictions for its equity shares. The trading window closed on January 1, 2026, and will remain closed until 48 hours after the declaration of financial results, extending up to January 22, 2026.

This trading restriction ensures compliance with SEBI regulations regarding insider trading prevention during the period leading up to and immediately following financial results announcements. The communication was signed by Deepak Gupta, Company Secretary and Compliance Officer, and is available on the company's official website.

DCM Shriram Consolidated has disclosed receiving a GST demand order from tax authorities in Rajasthan, marking a regulatory development that requires immediate attention under SEBI disclosure norms. The company received the order on December 23, 2025, and informed stock exchanges on December 24, 2025, in compliance with listing obligations.

GST Demand Order Details

The Superintendent of Central Goods and Service Tax, Range XXXIV, Kota, Rajasthan issued the demand order dated December 23, 2025. The order disallows Input Tax Credit on certain goods and services, resulting in specific financial implications for the company.

Nature of Tax Dispute

The tax authorities have disallowed Input Tax Credit (ITC) availed on goods and services procured for factory canteen maintained under the Factories Act, 1948. This disallowance forms the basis of the current tax demand and penalty imposed by the GST department. The company is evaluating appellate remedy options to contest the demand order.

Financial and Operational Impact

DCM Shriram Limited has assessed the impact of this GST demand order on its business operations. The company has stated there is no material impact financially, operationally, or otherwise, except for the extent of the tax demand and penalty amounts.

Regulatory Compliance and Next Steps

The disclosure was made pursuant to Regulation 30 read with Para A of Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and SEBI Circular dated November 11, 2024. The company received the order on December 23, 2025, and the management was informed on December 24, 2025, at around 9:41 AM, leading to the timely disclosure to stock exchanges.