Nestlé India Limited has made a disclosure under Regulation 30 of SEBI Listing Regulations regarding the declaration of a special dividend.

Source of Funds

The dividend will be paid out of the retained earnings of the Company. As per the standalone audited financial statements for the financial year ended 31st March 2026, the retained earnings stood at ₹51,070.7 million (Total Retained Earnings).

Scheme of Arrangement Impact

Pursuant to the Scheme of Arrangement sanctioned by the Hon'ble National Company Law Tribunal, New Delhi Bench, vide its Order dated 15th September 2023 (effective from 19th October 2023), an amount of ₹8,374.3 million was reclassified from General Reserve to Retained Earnings (Reclassified Amount under the Scheme).

Out of this reclassified amount, ₹964.2 million was capitalized through the issuance of bonus equity shares in the ratio of 1:1 in August 2025. The Special Dividend 2026 shall be paid out of the balance reclassified amount of ₹7,410.1 million included in the Total Retained Earnings as at 31st March 2026.

Payment Timeline

The Special Dividend 2026 shall be paid on and from 30th July 2026, along with the final dividend for the financial year 2025-26. The final dividend is subject to approval of members at the 67th Annual General Meeting of the Company scheduled to be held on 3rd July 2026.

Record Date

The dividend will be paid to members whose names appear in the Register of Members or in the Register of Beneficial Owners maintained by the Depositories as on the Record Date of 10th July 2026. This record date was previously intimated to the stock exchanges via the Company's letters bearing reference nos. PKR:SG:24:2026-27 and PKR:SG:25:2026-27, both dated 19th June 2026.

Meeting Details

The Board meeting commenced at 9:30 hours and concluded at 9:42 hours on 3rd July 2026.

Additional Information

The intimation is being uploaded on the Company's website at www.nestle.in. Details of the Scheme of Arrangement are available at https://www.nestle.in/investors/stockandfinancials/scheme-arrangement.

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