Naperol Investments Ltd

Dematerialisation/rematerialisation status

• Dematerialisation requests were confirmed to the depositories.
• Securities dematerialised were listed on the stock exchanges.
• Physical certificates were mutilated and cancelled; depository name substituted as registered owner within prescribed timelines.

Naperol Investments Limited — Trading Window closed from Oct 01, 2026 until 48 hours after the declaration of Unaudited Financial Results for the quarter and half-year ended Sep 30, 2026.

AGM Details

• 72nd AGM held Sept 16, 2026 at 2:00 PM IST via VC/OAVM.
• Record date for voting: Sept 9, 2026.

Key Resolutions

• Adopt Audited Financial Statements for year ended Mar 31, 2026.
• Re-appoint Ness N. Wadia as Director (ordinary).
• Appoint Deepak Kumar as Manager of the Company (special).
• Pay Commission to Non-Executive Directors (special).

Dividend

• Declare final dividend of Rs 16.48 per equity share.

Director and Manager Changes

• Ness N. Wadia re-appointed as Director.
• Deepak Kumar appointed Manager.

Voting Outcomes

• Resolution to adopt financials passed: 99.99% in favour.
• Dividend resolution passed: 99.99% in favour.
• Director re-appointment passed: 99.99% in favour.
• Manager appointment passed: majority in favour.
• Commission to Non-Executive Directors passed: majority in favour.

AGM details

• Date and time: Sept 16, 2026, 2:00 PM IST.
• Mode: VC/OAVM; deemed venue: registered office.
• AGM duration: 2:00 PM to 3:00 PM IST.

Resolutions put to vote

• Ordinary: adopt Audited Financial Statements for FY ending March 31, 2026.
• Ordinary: declare final dividend of Rs 16.48 per equity share (164.80%).
• Ordinary: re-appoint Ness N. Wadia, retiring by rotation.
• Special: payment of commission to non-executive directors.
• Special: appoint Deepak Kumar as Manager.

Voting results

• Voting results pending; to be announced by September 18, 2026.
• No results disclosed in the filing.

Dividend

• Final dividend of Rs 16.48 per share approved (164.80%).

Director changes

• To re-appoint Ness N. Wadia; retires by rotation.

Other material approvals

• Remuneration to non-executive directors by commission (special).

AGM notice and compliance

• 72nd AGM scheduled for September 16, 2026 at 2:00 PM IST via VC/OAVM.
• Web-link to Annual Report for FY 2025-26 provided on company site and notices.
• Notice clarifies email address update for members without registered emails.
• Advises update of KYC details and dematerialisation of physical securities per SEBI circular.
• Company name referenced as Naperol Investments Limited (formerly National Peroxide Limited).
• No governance changes disclosed; ongoing compliance material to shareholder communications.

Financial highlights

• Revenue FY2025-26: ₹2,679.75 lakhs.
• EBITDA ₹1,111.41 lakhs; margin 41.47%.
• PAT ₹1,068.91 lakhs; PAT margin 39.88%.
• Net worth ₹91,691.79 lakhs; long-term debt nil.
• Total assets ₹91,966.82 lakhs; equity ₹91,691.79 lakhs.
• Interim dividend ₹3.00 per share; final ₹16.48 per share.
• Record date 9 Sep 2026; payment on/after 20 Sep 2026.
• Segment revenue: Investment ₹1,307.52; Trading ₹1,364.85.

Business model & strategy

• Composite Scheme restructured; chemical business moved to National Peroxide Limited.
• Naperol focused on investment, trading, leasing activities.
• Trading expanded into basic and specialty chemicals.

Dividends & capital allocation

• Interim dividend ₹3.00 per share; outflow ₹172.41 lakhs.
• Final dividend ₹16.48 per share; subject to AGM approval.
• Record date 9 Sep 2026; payment on/after 20 Sep 2026.

Governance & management

• Board of 6 directors; 3 non-exec, 3 independent; one woman independent.
• Five board meetings in FY2025-26; max gap 120 days.
• KMP changes: CS Akshay Satasiya resigned; Chirag Kothari resigned; Jui Masurkar appointed CS; Deepak Kumar CFO.
• 72nd AGM on 16 Sep 2026; governance committees in place.

Audit & internal controls

• Statutory auditors: Kalyaniwalla & Mistry LLP; Internal: PKF Sridhar & Santhanam LLP; Secretarial: Parikh & Associates.
• Statutory audit reports unqualified; internal controls adequate and operating.
• Secretarial audit: no qualifications; compliance with SEBI LODR.

Segment & KPIs

• Investment revenue ₹1,307.52 lakhs; Trading revenue ₹1,364.85 lakhs.
• Total segment revenue ₹2,672.37 lakhs; Profit before tax ₹1,361.46 lakhs.
• Segment assets: Investment ₹89,909.55; Trading ₹1,274.36; Unallocable ₹782.91.

Related party transactions & risk

• Related party transactions are at arm's length; quarterly Audit Committee reviews.
• Material related parties include The Bombay Burmah Trading Corporation, National Peroxide, Nowrosjee Wadia group.
• Risk management framework covers liquidity, market, and credit risk.

Outlook

• MD&A notes earnings recovery expected; domestic demand supportive.
• Global uncertainty persists; India growth remains positive with infrastructure support.

Dematerialisation status

• Securities received for dematerialisation were confirmed to the depositories (accepted/rejected).
• Securities dematerialised have been listed on the stock exchanges where earlier issuances are listed.
• Security certificates received for dematerialisation were mutilated and cancelled after verification; depository's name substituted.