Dalmia Bharat Sugar and Industries Limited has issued a communication to its shareholders regarding the apportionment of the cost of acquisition for equity shares following the demerger of Dalmia Bharat Refractories Limited (DBRL). The Scheme of Arrangement, sanctioned by the National Company Law Tribunal, Chennai Bench, on September 12, 2025, became effective on October 09, 2025. This scheme involved the demerger of Dalmia Magnesite Corporation and Govan Travels from Dalmia Bharat Sugar into DBRL. The Record Date for determining eligible shareholders was fixed as Friday, October 31, 2025. As per the scheme, DBRL will allot 1 fully paid-up equity share of face value ₹10 for every 48.18 fully paid-up equity shares of ₹2 each held in Dalmia Bharat Sugar. Shareholders are advised to apportion their pre-demerger cost of acquisition of Dalmia Bharat Sugar shares as follows: 94.55% for Dalmia Bharat Sugar Limited (Demerged Company) and 5.45% for Dalmia Bharat Refractories Limited (Resulting Company). This information is crucial for calculating future taxable capital gains under the Income Tax Act. The company emphasizes that this guidance is for general information and shareholders should seek independent advice.