Key Quantitative Figures

  • Buyback Size: ₹78,12,90,000 (Seventy Eight Crore Twelve Lakh Ninety Thousand only)
  • Buyback Shares: Up to 8,68,100 equity shares (7.14% of total paid-up equity share capital)
  • Buyback Price: ₹900 per equity share
  • Dividend Proposed: ₹15 per share (300%) for financial year 2025-2026
  • Cost Auditor Remuneration: ₹85,000 plus applicable taxes and expenses
  • Total Paid-up Capital: ₹6,07,60,000 (1,21,52,000 equity shares of ₹5 each)
  • Free Reserves: ₹3,06,44,45,566
  • EPS (Pre-Buyback): ₹56.26 per share
  • EPS (Post-Buyback, projected): ₹60.59 per share
  • Book Value per Share: ₹260.00

Dates of Action

  • AGM Date: Wednesday, 12 August 2026 at 11:00 AM IST
  • Cut-off Date for Eligibility: Wednesday, 5 August 2026
  • Record Date for Dividend: Wednesday, 5 August 2026
  • Dividend Payment Date: On or before Friday, 11 September 2026
  • Remote E-voting Period: Sunday, 9 August 2026 (9:00 AM) to Tuesday, 11 August 2026 (5:00 PM)
  • Buyback Period: To commence within 12 months from shareholder approval

Parties Involved

  • Company Secretary: Chaitali Kachalia (ACS 54216)
  • Scrutinizer: Mr. Nrupang B Dholakia of M/s Dholakia & Associates LLP
  • Cost Auditor: Shri. Dakshesh Zaveri (Registration No. 8971)
  • Statutory Auditor: M/s. S.V. Doshi, Chartered Accountants
  • RTA: KFin Technologies Limited
  • Stock Exchanges: BSE Limited and National Stock Exchange of India Limited

Financial Impact

  • The buyback will utilize ₹78.13 crore from company's free reserves and surplus
  • Dividend payout amount not quantified in the disclosure
  • Transaction costs for buyback (brokerage, taxes, fees, etc.) are excluded from the ₹78.13 crore size
  • Post-buyback capital reduction will require transfer to Capital Redemption Reserve Account

Capital Structure Impact

  • Maximum dilution: 7.14% of equity capital if full buyback completed
  • Promoter holding current: 73.53% (89,35,257 shares)
  • Promoters intend to participate with up to 43,86,106 shares in the buyback

Purpose and Rationale

  • Return surplus funds to shareholders in cost-efficient manner
  • Enhance overall shareholder returns
  • Achieve optimal capital structure
  • Improve financial ratios (EPS, ROE)
  • Benefit small shareholders through 15% reservation

Voting Procedures

  • Remote e-voting through KFin Technologies platform
  • Physical shareholders must update KYC details with RTA
  • Institutional members must provide board resolutions for voting
  • Cut-off date for voting eligibility: 5 August 2026

Dividend Tax Information

  • Resident Individuals: 10% TDS if dividend exceeds ₹10,000
  • Non-Residents: 20% TDS plus applicable surcharge and cess
  • TDS exemptions available with proper documentation
  • Dividend taxable in shareholders' hands under new tax regime

Promoter Shareholding Details

Key promoter holdings as on 25 May 2026:

  • Manoj B. Gandhi: 30,19,654 shares (24.85%)
  • Manhar G. Gandhi: 15,14,564 shares (12.46%)
  • Jayesh M. Gandhi: 10,50,821 shares (8.65%)
  • Bharti M. Gandhi: 6,53,760 shares (5.38%)
  • Promoter entities: B. M. Gandhi Investment Co. LLP and Gandhi Finance Co. LLP

Auditor Confirmations

  • Statutory auditors confirm company's ability to meet buyback obligations
  • Permissible capital payment properly determined as per Section 68(2)(c) of Companies Act
  • Company will not be rendered insolvent within one year of buyback

Important Conditions

  • Company confirms no defaults in debt repayment
  • No borrowed funds will be used for buyback
  • Buyback will not result in delisting
  • Equity shares bought back will be extinguished within 7 days of completion
  • Company cannot issue new shares for 6 months after buyback completion

Additional Information

  • AGM to be conducted through video conferencing/audio-visual means
  • Annual report available at www.gandhispecialtubes.com
  • Physical shareholders encouraged to convert to demat mode
  • Unclaimed dividends and shares transferred to IEPF as per regulations