Delta Corp Ltd

Dividend TDS update

• Final dividend for FY2025-26: Re 0.50 per share.
• Record date: 17 August 2026; AGM on 10 September 2026.
• TDS on dividends under Income Tax Act 2025; DDT abolished.
• Resident members: no TDS if aggregate dividends ≤ ₹10,000 in TY 2026-27.
• Resident with PAN: TDS 10% on amount; Form 121 may waive TDS.
• Non-resident members: TDS 20%; 30% for certain DTAA-residents.
• DTAA benefits require TRC, Form 41, and self-declaration; submission by 29 Aug 2026.
• Documents/upload via PurvaShare portal; final TDS determined on record date.

AGM and annual report update

• 35th Delta Corp AGM scheduled for 10 September 2026 at 5:30 PM IST via VC/OAVM.
• Annual Report 2025-26 via the linked PDF on the company website.
• Non-registered email members were provided a web-link to access the Annual Report.
• Physical shareholders must update email addresses by writing to support@purvashare.com.
• Dematerialised holders should register or update emails with their respective DP(s).
• The letter was issued under Regulation 36(1)(b) SEBI LODR.
• The AGM and AR access matter is communicated for record.

Overview

• Standalone BRSR for FY2025-26; India's only listed casino gaming company with offline casinos and hospitality.
• Turnover split: offline casino gaming 90.48%, hospitality 9.52%; markets served in 3 states and 1 union territory.
• Reporting boundary: Standalone; assurance not applicable per SEBI mandate.

Key ESG Risks & Opportunities

• Regulatory risk: non-compliance could incur fines; mitigated by robust compliance processes and policy advocacy.
• Customer health and safety risk: incidents could harm reputation; mitigated by stringent safety protocols and training.
• Customer privacy risk: data breaches could erode trust; mitigated by stronger data protection measures.
• Energy management opportunity: efficiency measures can reduce costs via new technologies.
• Waste/hazardous materials management opportunity: waste reduction and recycling programs improve footprint.
• Physical climate risk: resilience planning and disaster preparedness needed to mitigate disruptions.

Governance & Policy Highlights

• No dedicated ESG committee; senior management oversees ESG with the MD responsible for oversight.
• Board-approved policies cover NGRBC principles, including anti-bribery/anti-corruption, whistleblower, human rights, and data privacy.

Social Responsibility & Workforce

• Total employees: 2,099; permanent 2,016 (male 1,609; female 490); other than permanent 83 (80 male, 3 female).
• Board women representation: 1 of 6 directors (17%).
• Well-being expenditure: 1.24% of revenue.
• OHS metrics: LTIFR 0; total injuries 7; fatalities 0.
• Grievance channels: wehearyou@deltin.com and whistle.blower@deltin.com.
• Accessibility: premises designed for differently-abled employees; ramps and wheelchairs available.
• Parental leave: 75% return-to-work; males 100%, females 67%; retention: males 100%, females 0%.
• Human rights training: 30 employees covered (approximately 1%).

Environmental Performance

• Total energy: 103,849.32 GJ; renewable 622.45 GJ; non-renewable 103,226.87 GJ; renewable share minimal.
• Energy intensity: 2.07 GJ per lakh turnover; PPP-adjusted 42.25.
• Water withdrawal: 122,842 kl; sources include surface 170, groundwater 29,054, third-party 93,618.
• GHG emissions: Scope 1 4,728.35 tCO2e; Scope 2 7,880.28 tCO2e; total 12,608.63 tCO2e.
• Waste: total 424.85 t; plastics 22.18; e-waste 11.17; other hazardous 10.86; non-hazardous 380.91; recycled 10.32, disposed 435.18.
• Waste intensity: 0.008 per lakh turnover; PPP 0.17.
• No ZLD; EPR not applicable; R22 to R134a refrigerants adopted to reduce GHG.
• Waste management programs include Europa filters, Bio Digester, and Organic Waste Composting.

Stakeholder Engagement & Complaints

• Key stakeholder groups: investors, employees, suppliers, customers, government/regulators, bankers, communities.
• Engagement channels include AGM, annual report, emails, vendor feedback, customer feedback, and meetings.
• Customer complaints: 54 in FY2025-26; pending resolution 0; shareholders: 5 complaints; communities: 0.

Other Notable Metrics

• Data privacy/cybersecurity: policy in place; 0 data breaches in FY2025-26.
• POSH complaints: 2 in FY2025-26; 0 in FY2024-25; 0 upheld.
• Affiliations: with 3 industry bodies; 1) Federation of Hotel & Restaurant Associations of India; 2) Hotel & Restaurant Association (Western India); 3) Travel and Tourism Association of Goa.
• Exports contributed 1.11% of turnover.

Financial performance

• Total income ₹729.18 crore.
• Net revenue ₹688.46 crore.
• EBITDA ₹171.31 crore.
• PAT ₹85.29 crore.
• YoY revenue down 7.31%.
• YoY PAT growth down 65.75%.

Liquidity and capital structure

• Cash balance ₹75.70 crore.

Strategic actions

• Demerger plan to split Hospitality/Real Estate from Gaming; target FY2026-27.
• DeltinOne app launched to enhance gaming experience.

Regulatory environment and risks

• Revised GST on chips raised margin pressures.

Key dates

• Book closure: 4 September 2026 to 10 September 2026 inclusive.
• Purpose: Annual General Meeting for the year ended 31 March 2026.
• Record date for final dividend entitlement: 17 August 2026.
• AGM date and time: 10 September 2026 at 5:30 PM IST via VC/OAVM.
• Security: Equity shares of Delta Corp, scrip 532848.
• E-voting window: 7 Sep 2026 9:00 AM to 9 Sep 2026 5:00 PM IST.
• Dividend: final dividend on equity shares for FY 2025-26 proposed.

Scheme approval outcome

• Purpose: Approve Composite Scheme of Arrangement among Delta Corp and related entities per NCLT order.
• Meetings held via VC/OAVM on August 13, 2026; voting conducted.
• Unsecured creditors' meeting approved the scheme with the requisite majority.
• Equity shareholders' meeting approved the scheme with the requisite majority.
• Remote e-voting ran Aug 10–12, 2026; results to be submitted separately.
• Quorum initially absent; meeting adjourned 30 minutes, later resumed.
• Consolidated results and Scrutinizer's report to be declared within 2 working days.

Financials

• Standalone revenue from operations ₹133.43 cr; total income ₹154.00 cr.
• Standalone PBT before exceptional ₹51.10 cr; after exceptional ₹-149.52 cr.
• Standalone tax ₹-40.25 cr; PAT ₹-109.27 cr; EPS ₹-4.08.
• Consolidated net revenue ₹168.55 cr; total income ₹178.14 cr.
• Consolidated PBT before exceptional ₹27.74 cr; after exceptional ₹-278.99 cr.
• Consolidated tax ₹-67.22 cr; PAT ₹-212.42 cr; EPS ₹-7.93.
• Standalone exceptional GST provision ₹200.62 cr.
• Consolidated GST provision ₹306.73 cr.

Operational & divisional highlights

• Casino Gaming net revenue ₹151.85 cr; Hospitality ₹16.55 cr; Total ₹168.55 cr.
• Casino Gaming segment profit ₹19.95 cr; Hospitality ₹1.68 cr; total ₹21.08 cr.
• King Casino not operational; awaiting certificates/approvals for new vessel.
• Deltin Denzong Casino, Sikkim closed for efficiency.
• Investments in Deltatech Gaming, Head Digital Works, Openplay impaired to nil; standalone OCI loss ₹378.34 cr.
• OCI loss ₹459.52 cr (consolidated).

Dividends & corporate actions

• Final dividend ₹0.50 per share; record date 17 Aug 2026.
• 35th AGM on 10 Sep 2026 via VC/OAVM.
• Acquisition of Shanta Infratech and Easymile Parking Solutions completed 30 Apr 2026; provisional under Ind AS 103.
• NCLT order 18 Jun 2026; meetings on 13 Aug 2026; scheme effective from 1 Apr 2025.

GST & regulatory updates

• SC judgment 27 May 2026; GST value of supply; reassessment under Rule 31C.
• No provision for mixed supply; Group contesting; outcome pending.
• Writ petitions and GST notices across entities; litigation ongoing.