HB Portfolio Ltd

Dividend declaration and TDS guidance

• Interim dividend declared: Rs 1.25 per equity share for FY 2026-27.
• Record date fixed at 14 August 2026; payment within 30 days electronically.
• Tax deduction at source applies; rates depend on PAN and residential status.
• Resident shareholders with PAN: 10% TDS; without PAN: 20%.
• Non-residents: 20% TDS plus surcharge/cess; DTAA rates available with documents by 26 Aug 2026.
• Resident non-individuals eligible for NIL TDS with specified declarations.
• DTAA-based rates require submissions including PAN, TRC, and Form 41.
• Dividends paid through RBI-approved electronic mode; no physical warrants.
• PAN-Aadhaar linking mandatory; non-compliance risks PAN invalid; deadline 26 Aug 2026.
• Company not liable for tax refunds; refunds handled by Tax Department.

AGM, annual report, and KYC update

• FY2025-26 Annual Report and 31st AGM Notice dispatched by email to registered shareholders.
• AGM scheduled for 9 September 2026 at 2:30 PM via VC/OAVM.
• Web-link and path to access Annual Report 2025-26 provided for non-registered email holders.
• Reminder to update KYC details and dematerialize physical holdings, including PAN, address, mobile, and nomination.

AGM details

• Date/time/mode: 09 September 2026, 2:30 PM, VC/OAVM
• Deemed venue: Company's Registered Office
• Record/book closure/eligibility: cut-off date 02 Sept 2026
• Remote e-voting: 06–08 Sept 2026; attendance via VC/ OAVM for up to 1,000 members

Resolutions put to vote

• Ordinary: adoption of standalone and consolidated financial statements for year ended 31 March 2026
• Ordinary: confirmation of Interim Dividend @ Re 1 per share as Total/ Final Dividend
• Ordinary: re-appointment of Mr. Lalit Bhasin as Director, rotation liable

Voting results

• Voting results not disclosed in this filing
• No resolution outcome details provided in chunk

Dividend

• Interim Dividend of Re 1 per Equity Share paid in 2025; proposed as Final Dividend for 2025-26

Director changes

• Asha Mehra appointed Independent Director with term of five years from 20 Aug 2025
• Anita Jain ceased as Independent Director from 02 Sep 2025
• Mohit Chauhan resigned as Company Secretary on 01 Sep 2025
• Meenu Papreja appointed Company Secretary & Compliance Officer from 11 Nov 2025

Auditor appointments

• Statutory auditors: N. C. Aggarwal & Co., for five-year term to 2027
• Internal auditor: Marv & Associates LLP, re-appointed for 2025-26
• Secretarial auditors: A. N. Kukreja & Co., for five years starting 2025-26

Material related party transactions

• RPTs with subsidiaries, associates and promoter group on arm's length basis
• Dividend from Taurus Asset Management; intercompany loans; director/KMP remuneration disclosed in note

Other material approvals

• CSR: no CSR spend for FY2025-26; CSR policy disclosed; no discretionary requirements adopted
• ESOPs: not applicable in this year
• Overall governance framework includes material subsidiary policy and risk management disclosures

Key highlights

• Standalone Q1 FY2027: Revenue from operations Rs 810.82 lakh; Total income Rs 816.50 lakh.
• Standalone PBT Rs 744.39 lakh; Tax Rs 62.74 lakh; PAT Rs 681.65 lakh.
• Standalone EPS (basic and diluted) Rs 6.33 for the quarter.
• Consolidated Q1 FY2027: Total income Rs 1,049.58 lakh; PAT Rs 564.32 lakh; EPS Rs 5.24.
• Interim dividend of Rs 1.25 per equity share (12.5% on Rs 10 face).
• Record date 14 Aug 2026; payout by 8 Sep 2026.
• Board approved interim dividend at 10 Aug 2026 meeting.
• Two primary segments: Financial Services and Commodities Trading.
• Revenue includes dividend of Rs 338.62 lakh from Taurus Asset Management Company Limited.
• Auditors' review: Standalone and Consolidated results with unmodified opinion.

Dematerialisation/rematerialisation status

• Dematerialisation requests received during the quarter were confirmed to the depositories.
• Securities dematerialised have been listed on the stock exchanges where earlier issues are listed.
• Security certificates received for dematerialisation were mutilated and cancelled after verification.
• Depository name substituted as registered owner in the register of members within 15 days.

Internal auditor

• Re-appointed M/s Marv & Associates LLP as internal auditor for FY 2026-27.
• Effective date: 29 May 2026.
• Firm provides management consultancy, valuation, audit, direct tax, corporate law, and GST services.
• No director relationship disclosed.

Audit opinion

• Statutory auditors M/s N.C. Aggarwal & Co. issued unmodified audit opinion for FY 2025-26.