Gautam Exim FY26 Net Profit Up 66% to ₹22.17 Lakh

Key Financial Figures (Standalone)

Net Sales/Income from Operations: ₹2,880.91 lakh (FY26) vs ₹3,530.81 lakh (FY25) - decreased by 18.4%
Other Income: ₹0.19 lakh (FY26) vs ₹61.36 lakh (FY25)
Total Income: ₹2,881.10 lakh (FY26) vs ₹3,592.17 lakh (FY25)
Profit Before Tax: ₹29.95 lakh (FY26) vs ₹16.01 lakh (FY25) - increased by 87.1%
Net Profit After Tax: ₹22.17 lakh (FY26) vs ₹13.32 lakh (FY25) - increased by 66.4%
Earnings Per Share (Basic & Diluted): ₹0.72 (FY26) vs ₹0.43 (FY25)
Foreign Exchange Outgo: ₹24,42,45,357 (USD $28,00,158.50)

Corporate Actions & Capital Structure

Bonus Issue

Issued 1,84,86,000 equity shares of ₹5 each as fully paid-up Bonus Shares in 3:1 ratio
Record Date: Wednesday, June 10, 2026
Capitalized ₹9,24,30,000 from Securities Premium Account/Retained Earnings/General Reserves
Post-bonus paid-up capital increased from ₹3,08,10,000 (61,62,000 shares) to ₹12,32,40,000 (2,46,48,000 shares)

Stock Split

Each equity share of ₹10 face value sub-divided into 2 equity shares of ₹5 each
Approved by Board on March 28, 2026 and shareholders at EGM on April 30, 2026
Record Date: Friday, May 22, 2026
Authorized Share Capital: ₹13,00,00,000 divided into 2,60,00,000 equity shares of ₹5 each (previously 1,30,00,000 shares of ₹10 each)

AGM Details

21st Annual General Meeting: Wednesday, September 30, 2026 at 11:00 AM IST
Mode: Video Conferencing (VC)/Other Audio Visual Means (OAVM)
Cut-off date for eligibility: September 23, 2026
Remote e-voting period: September 27-29, 2026 (09:00 AM to 05:00 PM)
Scrutinizer: CS Varun Bhomia & Co.

Business Items for AGM

Ordinary Business

1. Adoption of audited standalone financial statements for FY 2025-26

2. Re-appointment of Mrs. Varsha Agrawal (DIN: 11129358) who retires by rotation

Special Business

3. Appointment of Statutory Auditors: To appoint M/s SASA & Associates, Chartered Accountants (FRN: 024712C) to fill casual vacancy caused by resignation of M/s B. A. Desai & Associates, effective August 06, 2026. To hold office till conclusion of 26th AGM.

4. Change in Director Designation: Change of Mr. Parmeshwar Ojha (DIN: 11129072) from Whole-time Director to Non-Executive Director, effective August 12, 2026 due to personal pre-occupations.

Board and Committee Composition

Board of Directors

Mr. Raj Kumar Agrawal - Managing Director (DIN: 11129059)
Mr. Parmeshwar Ojha - Non-Executive Director (DIN: 11129072)
Mr. Balasubramanian Raman - Whole-Time Director (DIN: 00410443)
Mrs. Varsha Agarwal - Non-Executive Director (DIN: 11129358)
Mr. Saurabh Mohnot - Non-Executive Independent Director (DIN: 10959969)
Mr. Ankit Kumar Vageriya - Non-Executive Independent Director (DIN: 07400915)

Key Managerial Personnel

Mr. Raj Kumar Agrawal - Managing Director & CFO
Mr. Balasubramanian Raman - Whole-Time Director
Mr. Parmeshwar Ojha - Whole-Time Director
Ms. Silkyben Bhikhalal Shah - Company Secretary
Ms. Akansha Motwani - Company Secretary

Committee Composition

Audit Committee:

Mr. Saurabh Mohnot (Chairman)
Mr. Ankit Kumar Vageriya (Member)
Mrs. Varsha Agarwal (Member)

Stakeholders Relationship Committee & Nomination & Remuneration Committee:

Mr. Saurabh Mohnot (Chairman)
Mr. Ankit Kumar Vageriya (Member)
Mrs. Varsha Agarwal (Member)

Auditor Changes

Statutory Auditors: M/s B. A. Desai and Associates resigned effective August 06, 2026. M/s SASA & Associates appointed as replacement subject to shareholder approval.
Internal Auditor: Mahesh C Tamakuwala & Associates resigned effective August 12, 2026. Gajendra Singh Solanki appointed as replacement effective August 12, 2026.
Secretarial Auditor: M/s Varun Bhomia & Co. appointed effective April 30, 2026.

Litigation and Contingent Liabilities

GST Disputes

Significant GST disputes pending before Hon'ble Gujarat High Court regarding alleged excess Input Tax Credit (ITC) availed:

FY 2018-19: ₹149.45 lakh
FY 2019-20: ₹285.75 lakh
FY 2020-21: ₹99.15 lakh
FY 2021-22: ₹244.21 lakh
FY 2022-23: ₹314.31 lakh
FY 2023-24: ₹146.09 lakh

Total Contingent Liability: ₹12,38,96,621

Other Contingencies

Bills discounted under LC: ₹2,99,43,000 as of March 31, 2026

Shareholding Pattern

Promoter Holding

Mr. Rajkumar Agrawal: 61.51% (18,95,274 shares)
Mr. Parmeshwar Ojha: 11.40% (3,51,351 shares)

Total Promoter Holding: 72.92% (22,46,625 shares)

Public Holding**: 27.08% (8,34,375 shares)

Bodies Corporate: 2.31%
Individuals: 18.39%
NRIs: 6.12%

Dividend and Reserves

Dividend: No dividend declared for FY 2025-26
Reserves: No amount transferred to general reserves

Related Party Transactions

Transactions with related parties (directors and KMPs) totaling ₹4,60,000 in remuneration during FY 2025-26.

Foreign Exchange Transactions

Foreign Exchange Earnings: Nil
Foreign Exchange Outgo: ₹24,42,45,357 (USD $28,00,158.50)
Value of Imports (CIF basis): ₹24,42,45,357

Compliance Status

As per Secretarial Audit Report by Varun Bhomia & Co., the company complied with:

SEBI (LODR) Regulations, 2015
SEBI (Prohibition of Insider Trading) Regulations, 2015
Secretarial Standards issued by ICSI
All applicable policies were adopted and updated timely

Important Dates

Bonus Share Record Date: June 10, 2026
Stock Split Record Date: May 22, 2026
AGM Date: September 30, 2026
Remote e-voting: September 27-29, 2026
Cut-off date for AGM eligibility: September 23, 2026