Record Date Extension for Composite Scheme

DCM Shriram Industries Ltd has revised the record date for its composite scheme of arrangement from December 19 to December 26, 2025. The extension was announced to complete certain formalities related to the extinguishment and allotment of shares to shareholders of the transferor company, Lily Commercial Private Limited. The scheme, previously sanctioned by the National Company Law Tribunal (NCLT) New Delhi Bench on November 21, 2025, involves the demerger of the company's chemical and rayon business undertakings.

Demerger Structure and Share Entitlement

Under the approved scheme, eligible shareholders will receive shares in two new entities based on a 1:1 ratio. The comprehensive restructuring arrangement involves multiple companies in a strategic business separation.

Business Allocation and New Entities

The restructuring will result in a clear segregation of business verticals across three entities:

• DCM Shriram Fine Chemicals Limited (DSFCL): Will house the chemical business undertaking
• DCM Shriram International Limited (DSIL): Will operate the rayon business undertaking
• DCM Shriram Industries: Will continue as a listed entity focusing on sugar business, including power and alcohol operations

Share Allotment and Trading Timeline

Eligible shareholders holding DCM Shriram Industries shares on the revised record date will receive one share each in DSFCL and DSIL for every share held. The company has outlined important aspects of the listing and trading process.

During the period from allotment to listing approval, shares of DSFCL and DSIL will not be available for trading on stock exchanges. The listing and trading permission process typically takes 45-60 days from the date of filing necessary applications with stock exchanges.

Shareholder Communication and Support

The company has established comprehensive support mechanisms for shareholders during this transition. All relevant information, details, and documents will be communicated via email and made available on company websites.

For queries and assistance, shareholders can contact:

• Registrar: KFin Technologies Limited at 1800-309-4001 or einward.ris@kfintech.com
• Company: 011-43745075 or investorservices@dcmsr.com

The company will provide guidance on the cost of acquisition for equity shares in all three entities in due course, ensuring shareholders have complete information for their investment decisions.

DCM Shriram Industries Limited (DCMSR) has received approval from the National Company Law Tribunal (NCLT), New Delhi Bench, for its composite scheme of arrangement. This corporate action involves DCMSR and several other companies, including Lily Commercial Private Limited (LCPL).

Key Details of the Approval

• The NCLT pronounced its order sanctioning the composite scheme.
• The scheme was filed under Sections 230 to 232 of the Companies Act, 2013.
• The case number for this petition was CP(CAA)-17/ND/2025.

Components of the Composite Scheme

The approved scheme includes:

1. Amalgamation of DCMSR with Lily Commercial Private Limited.
2. Demerger of Chemical and Rayon undertakings into two separate companies.

Implementation of the Scheme

The composite scheme of arrangement will become effective upon the completion of two crucial steps:

1. Obtaining the certified copy of the NCLT order, which has now been received.
2. Filing the certified copy with the Registrar of Companies for the National Capital Territory of Delhi & Haryana.

Implications and Next Steps

This approval marks a significant milestone in the corporate restructuring process for DCM Shriram Industries and its associated companies. The scheme aims to create focused business verticals, which is expected to enhance operational efficiency and shareholder value.

Regulatory Compliance

DCMSR has made this disclosure in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed entities to inform the stock exchanges about material events or information.

Company's Statement

Y.D. Gupta, Company Secretary and Compliance Officer of DCM Shriram Industries Limited, signed the official communication regarding this development. The company has received the certified copy of the NCLT order and will proceed with filing it with the Registrar of Companies to implement the approved scheme.

Investors and stakeholders of DCM Shriram Industries Limited and the associated companies should stay informed about further updates as the composite scheme moves towards implementation.