AuSom Enterprise Ltd

AuSom Enterprise Limited trading window closed from October 01, 2026 until 48 hours after the declaration of the unaudited Q2 FY2026-27 results (quarter ended September 30, 2026).

AGM details

• Date and time: 24 September 2026, 1:00 PM.
• Mode: VC/OAVM.
• Cut-off date for voting eligibility: 17 September 2026.
• Remote e-voting window: 21–23 September 2026.
• AGM e-voting available for attendees.

Resolutions proposed

• Resolution 1 (ordinary): Adopt audited financial statements for year ended 31 March 2026.
• Resolution 2 (ordinary): Declare final dividend of Re 1 per equity share.
• Resolution 3 (ordinary): Re-appoint Vipul Zaverilal Mandalia as director on rotation.

Voting outcomes

• Resolution 1: Passed; 99.9985% in favour, 0.0015% against.
• Resolution 2: Passed; 99.9985% in favour, 0.0015% against.
• Resolution 3: Passed; 99.9985% in favour, 0.0015% against.

Dividend details

• Final dividend declared/approved: Re 1 per equity share.

Director changes

• Vipul Zaverilal Mandalia to be re-appointed as director.

Auditors

• No change to statutory/secretarial/cost auditors.

Related party transactions

• No material related party transactions approved.

Other material approvals

• No other material approvals reported.

AGM Details

• Held on 24 September 2026 at 01:00 PM IST via VC/OAVM.
• Mode: VC and OAVM.
• Record/Book closure: not specified.

Key Resolutions

• Ordinary: To receive, consider and adopt Audited Financial Statements (standalone and consolidated) for year ended 31 March 2026.
• Ordinary: To declare Final Dividend of Re. 1 per equity share (10%) on face value Rs 10.
• Ordinary: To re-appoint a Director by rotation.

Voting Results

• Adoption of Audited Financial Statements — outcome not disclosed.
• Final Dividend — outcome not disclosed.
• Re-appointment of Director — outcome not disclosed.

Director Changes

• Vipul Zaverilal Mandalia (DIN 02327708) re-appointed as Director by rotation.

AGM notice and shareholder communications

• 42nd AGM scheduled Sep 24, 2026 at 01:00 PM IST via VC/OAVM.
• Non-email shareholders will receive physical letters with web-link and file path to access Annual Report.
• Web-link and access path to Annual Report and AGM notice will be provided to shareholders.
• Benpos date for communications is Aug 21, 2026.
• KYC updation and dematerialisation of physical securities urged under SEBI circular.
• RTA for the company: MUFG Intime India Private Limited (formerly Link Intime).

Financial snapshot

• Standalone revenue from operations: ₹7,991.06 million (FY2025-26).
• Standalone PAT: ₹2,000.94 lakh (FY2025-26).
• Consolidated revenue from operations: ₹2,084.93 crore (FY2025-26).
• Consolidated PAT: ₹19.48 crore (FY2025-26).
• Standalone EPS: ₹14.69; Consolidated EPS: ₹14.30.
• Final dividend proposed: ₹1 per equity share (10%).
• Issued equity share capital: ₹1,362.46 lakh (1,36,23,552 shares).
• Net cash position: Standalone -₹6.13 lakh; Consolidated -₹27.64 lakh.

Liquidity and capital structure

• Standalone current ratio: 45.29x.
• Standalone debt-to-equity: 0.0012x.
• Standalone cash equivalents: ₹25.38 lakh; Consolidated ₹65.40 lakh.
• Net cash position indicates strong liquidity; gearing not applicable.

Operations and subsidiaries

• Single operating segment: trading in commodities, bullions, jewellery, shares, derivatives.
• Subsidiaries/JVs: Amazo Solar Power Pvt Ltd; IGR Ausom LLP; Swadeshi Distributors LLP; Bsafal.KZ Estate LLP.
• IGR Ausom LLP became a wholly owned subsidiary from 01-01-2026.
• Amazo Solar Power Pvt Ltd has not started business operations yet.

Governance and controls

• Statutory auditors: M/s C. R. Sharedalal & Co; no qualifications/adverse remarks.
• Secretarial auditors: Mr. Niraj Trivedi; five-year engagement; no adverse remarks.
• Board: 6 Directors; 3 Independent; 1 Woman Director; 5 meetings held during FY2025-26.
• Internal controls and risk management framework in place; no material weaknesses reported.

Dividend policy and CSR

• Final dividend proposed: ₹1 per equity share, subject to shareholder approval.
• CSR spend: ₹18.00 lakh; required CSR obligation ₹17.87 lakh; application per policy.
• CSR activities cover health, education, food and animal welfare; policy available on website.

Related party governance

• Material related party transactions approved via Postal Ballot with Zaveri & Co Pvt Ltd, Ausil Corporation Pvt Ltd, Swadeshi Distributors LLP, IGR AUSOM LLP.
• RPT policy publicly disclosed; ongoing arm's-length, ordinary-course transactions.
• Postal Ballot results: all resolutions passed with high majorities.

Outlook and risks

• Management targets higher turnover; outlook favorable for trading and related ventures.
• Risks include foreign currency volatility and commodity price fluctuations; hedging implemented per policy.

Financial results approved

• Unaudited standalone and consolidated Q1 FY2026 results approved.
• Results prepared under Ind AS; Annexure 1 with Limited Review report.
• Audit Committee reviewed results; Board approved.
• Limited Review conducted; results published on ausom.in.

Auditor remarks on consolidation

• Consolidated results exclude Group share of profit from Bsafal KZ Estate LLP; equity-method departure.
• Auditors issued qualified conclusion; departure may affect consolidated profit.

Segment reporting and disclosures

• Consolidated segments: Refining, Bullion, Shares and Derivatives, Power.
• Standalone segment is single primary; no separate segment disclosures.
• Notes explain consolidation treatment and subsidiaries; Ind AS compliance.

AuSom Enterprise board meeting details not disclosed in excerpt