Company Overview

Ausom Enterprise Limited (BSE: 509009 | NSE: AUSOMENT) disclosed comprehensive FY26 financial results and regulatory filings, including notice of its 42nd Annual General Meeting scheduled for September 24, 2026.

Financial Performance

For FY 2025-26, the company reported standalone revenue of ₹79,910.58 lakhs and net profit of ₹2,000.94 lakhs (EPS: ₹14.69). Consolidated performance showed total income of ₹2,09,311.85 lakhs with net profit of ₹1,948.08 lakhs (EPS: ₹14.30). The Board recommended a final dividend of Re. 1 per share (10%) totaling ₹136.24 lakhs, subject to shareholder approval at the AGM.

Significant Corporate Developments

The company completed several material transactions during the year:

  • Acquired 100% control of IGR Ausom LLP on January 1, 2026, reclassifying it from joint venture to subsidiary
  • Shifted registered office to Ahmedabad effective October 1, 2025
  • Changed depreciation method from straight line to written down value effective April 1, 2025
  • Property, plant and equipment gross block increased dramatically to ₹1,876.06 lakhs from ₹18.67 lakhs, primarily due to the IGR Ausom acquisition
  • Capital work-in-progress stood at ₹1,344.83 lakhs with interest expense capitalized of ₹82.17 lakhs

AGM Details and Corporate Governance

The 42nd AGM will be held via video conferencing on September 24, 2026, with key agenda items including:

  • Adoption of FY26 financial statements
  • Declaration of final dividend (record date: September 17, 2026)
  • Re-appointment of Mr. Vipul Zaverilal Mandalia as director

The company maintained strong corporate governance with 5 Board meetings and full compliance with SEBI LODR regulations. The Board comprises 6 directors (1 executive, 5 non-executive including 3 independent directors).

Operational and Segment Performance

The company operates in trading of commodities, bullions, gold jewellery, shares & securities, mutual funds, diamonds, and derivatives. Revenue from operations decreased to ₹20,849.30 lakhs from ₹23,925.34 lakhs, while other income increased to ₹818.85 lakhs from ₹501.77 lakhs.

Subsidiaries and Investments

The Group structure includes:

  • Wholly-owned subsidiary: Amazo Solar Power Private Limited (not yet operational)
  • Joint ventures: Swadeshi Distributors LLP and Bsafal.KZ Estate LLP
  • Share of profit from joint ventures: ₹455.99 lakhs
  • Investments in Grower Zampa Vineyards Ltd and JM Financial funds totaling ₹688.76 lakhs

Related Party Transactions

Material related party transactions were approved through postal ballot for FY 2026-27 with entities including Zaveri and Company Private Limited (₹12,000.03 crore), Ausil Corporation Private Limited (₹12,000 crore), and Swadeshi Distributors LLP (₹6,000 crore). Loans given to related parties amounted to ₹5,978.13 lakhs outstanding.

Capital Structure and Corporate Actions

Authorized share capital remained at ₹100 crores with issued capital of ₹1,362.46 lakhs (13.62 million shares). No changes occurred in share capital during the year, and no bonus issues, buybacks, or ESOPs were implemented.

Other Significant Disclosures

  • CSR expenditure: ₹18 lakhs on health, education, and welfare initiatives
  • Foreign exchange: Earnings ₹1.78 lakhs, Outgo ₹45,810.32 lakhs
  • Employee strength: 2 employees as of March 31, 2026
  • No cases of sexual harassment or vigil mechanism complaints
  • All audit reports were unqualified without adverse remarks

The company demonstrates strong financial positioning with equity of ₹16,117.29 lakhs and minimal debt of ₹37.76 lakhs, maintaining a robust capital base with low financial risk.