CCL Products (India) share price
NSE: CCLBSE: 519600Agricultural Food & other ProductsSmall Cap
CCL Products (India) Limited · Face value ₹2 Face value. The nominal value of one share as the company issued it, the unit its share capital is counted in and a dividend can be stated as a percentage of; it has no link to the share price. Face value in the glossary · Listed Mar 1995 on BSE, Jun 2004 on NSE
Last close ₹946.30up ₹7.80 (0.83%)BSE ₹946.15
Share price at the NSE close on 29 Oct 2026. Previous close ₹938.50.
29 Oct: open ₹938.50, high ₹960.00, low ₹919.00
52-week range of traded prices to 29 Oct 2026
₹846.55Low, 29 Oct 2025₹1,242.20High, 13 Jul 2026
- Market capMarket capitalisation. Share price times the number of shares: what the whole company is worth at the day's price. The rank is by average market value over the six months to Jun 2026, among listed companies. Market capitalisation: how it is worked out
- ₹12,636 Cr454th largest listed
- P/EPrice to earnings, trailing. Market cap divided by the profit of the last twelve months (the latest four quarters, or two half years for a company that reports half-yearly) that belongs to the company's own shareholders, after the share of the other owners of its subsidiaries: what investors pay for each rupee of a year's profit. Price to earnings, trailing: how it is worked out
- 27.36
- P/BPrice to book. Market cap divided by the net worth that belongs to the company's own shareholders, its assets less everything it owes and less the other owners' share of its subsidiaries, on its latest balance sheet. Price to book: how it is worked out
- 4.74
- Dividend yieldDividend yield. Dividends paid per share in the twelve months to the day, as a percentage of the day's share price.
- 0.61%
- ROEReturn on equity. Profit over the last twelve months (the latest four quarters, or two half years for a company that reports half-yearly) that belongs to the company's own shareholders, as a percentage of their net worth, the money they have in the business. Net worth is the average of the latest balance sheet and the one a year before it.
- 19.4%
- ROCEReturn on capital employed. Operating profit after depreciation (revenue less operating expenses and depreciation, without other income and one-off items) as a percentage of all the money the business runs on: the whole group's net worth, the other owners of its subsidiaries included, plus borrowings. Lease liabilities are not counted: the results filings do not state them. The profit is over the last twelve months (the latest four quarters, or two half years for a company that reports half-yearly); net worth and borrowings are on the latest balance sheet.
- 16.2%
- Debt to equityDebt to equity. Borrowings divided by the whole group's net worth, the other owners of its subsidiaries included: rupees borrowed for each rupee of equity in the business. Lease liabilities are not counted: the results filings do not state them. From the balance sheet at the end of Sep 2026.
- 0.45
- Volume, NSEVolume. Shares traded on the last trading day; delivery is the part buyers kept rather than sold again the same day. Volume in the glossary
- 1,83,58760.2% delivered
About CCL Products (India)
CCL Products (India) Limited makes instant coffee, sold in bulk and as private-label coffee (packed under the buyer's own brand) to brand owners, retailers, manufacturers, traders and re-packers in India and abroad.12 It also sells coffee under its own brands through modern trade (supermarket chains), general trade (local shops), e-commerce and direct-to-consumer channels.3 It is based in Hyderabad and makes coffee in India, Vietnam and Switzerland.45
Its instant coffee comes in spray-dried form (liquid coffee dried into powder by hot air), agglomerated form (powder clumped into granules) and freeze-dried form (coffee frozen, then dried under vacuum).1 Besides instant coffee, its range includes premix, filter and flavoured coffee.6 Its brands include Continental Coffee and Percol, a U.K. brand bought together with the London Blend and Perk Up brands.789 Its products reach customers in more than 110 countries.10 The company reports a single business segment, coffee.5
It was incorporated in 1961.11 Its Duggirala plant in Andhra Pradesh, where its registered office is, houses India's first freeze-dried instant coffee unit, set up in 2005.14 Its plants abroad are run by wholly owned subsidiaries: Ngon Coffee Company in Vietnam and Continental Coffee SA in Switzerland.12 The promoters include Challa Rajendra Prasad, the executive chairman, and Challa Shantha Prasad; the promoter group held 46.11% of the shares on 31 March 2026.1314
CCL Products (India) key points
Results
- In the quarter to Sep 2026, consolidated turnover was ₹1,215.99 crore against ₹1,128.21 crore a year earlier; EBITDA (earnings before interest, tax, depreciation and amortisation) rose 9.5% to ₹217.3 crore from ₹198.6 crore; net profit was ₹130 crore, up almost 29%.15
- In the half year to Sep 2026, consolidated turnover was ₹2,419.58 crore against ₹2,186.25 crore, EBITDA ₹414 crore against ₹360 crore, and net profit ₹246.96 crore, up 42%.16
- In the year to Mar 2026, consolidated revenue from operations was ₹4,457.37 crore against ₹3,105.75 crore a year earlier, EBITDA ₹741.37 crore against ₹563.54 crore, and profit after tax ₹388.11 crore against ₹310.34 crore.17
Debt, cash flow and returns
- The company's finance chief said gross debt was ₹1,192 crore and net debt (borrowings less cash) about ₹742 crore on 30 September 2026.18
- Gross debt fell from ₹1,813 crore on 31 March 2025 to ₹1,291 crore on 31 March 2026, and net debt from ₹1,716 crore to ₹1,073 crore.19
- Operating cash flow was ₹858 crore in the year to Mar 2026, against ₹290 crore a year earlier, and working capital days (how many days of sales are tied up in working capital) fell from 246 to 166.20
- Return on capital employed (profit earned on the money invested in the business) rose to 22.15% in the year to Mar 2026 from 18.21% a year earlier.21
Branded business
- In the quarter to Sep 2026, the domestic business had gross turnover of ₹210 crore, of which sales of the company's own brands were about ₹140 crore; branded sales are growing 25%, all from volume, the company said.2223
- On its earnings call of 16 Oct 2026, the company said Percol continues to grow and that it hopes the brand starts making a profit next year.24
- By its earnings call of 16 Oct 2026, the company had finalised deals with a couple of U.S. chains for 1 or 2 of the brands it bought along with Percol.25
- The company is getting into tea under the Continental brand, and is test marketing Malgudi snacks, which now include banana chips.2627
Where revenue comes from
- On a standalone basis, exports made up 72.69% of turnover in the year to Mar 2026.28
Plants and capacity
- In India, the Duggirala plant makes spray-dried, agglomerated and freeze-dried coffee, the Kuvvakolli plant makes only freeze-dried coffee, and the subsidiary CCL Food and Beverages makes spray-dried instant coffee.2930
- The Vietnam plant of Ngon Coffee Company has capacity of 36,000 tonnes a year after an expansion that became operational in the year to Mar 2026.31
- Continental Coffee SA in Switzerland makes agglomerated and granulated instant coffee for private-label clients in Europe.29
- On its earnings call of 16 Oct 2026, the company said group capacity use was close to 70%, with freeze-dried use higher; freeze-dried capacity could be nearly full in 1 to 1.5 years, while spray-dried capacity suffices for at least 2 to 3 years.32
Expansion and capital spending
- On its earnings call of 16 Oct 2026, the company said it expects to decide around the end of its financial year whether to add freeze-dried capacity or meet demand for a while through a strategic tie-up.33
- The company said an addition would most likely be about 6,000 tonnes of freeze-dried capacity, as a brownfield expansion (an addition at an existing site) in Vietnam or India, at a cost close to the roughly ₹500 crore of its last one, plus some inflation.3435
- The company stated in its annual report for the year to Mar 2026 that it plans to draw about 7.9 MW of renewable power through Mukkonda Renewables, in which it holds 26%, under the group captive mode (a power user owning part of its supplier).3637
What the company expects
- On its earnings call of 16 Oct 2026, the company said it expects to end the year to Mar 2027 with about 15% volume growth and similar EBITDA growth, as guided at the start of the year.38
- The company said it keeps its guidance of gross debt between ₹1,000 crore and ₹1,200 crore and net debt around ₹800 crore, as working capital may rise in Vietnam's harvest season.39
Recent events
- On 30 Jul 2026, the company reported that ICRA had assigned credit ratings (an agency's view of a borrower's ability to repay) of [ICRA]AA (Stable) and [ICRA]A1+ to its bank facilities.40
- On 27 Apr 2026, India Ratings and Research affirmed the company's IND AA- rating and revised its outlook to Stable from Negative.41
Last updated
All 41 sources, each with its page
- 1. Annual report, 17 Aug 2026, page 11
- 2. Annual report, 17 Aug 2026, page 97
- 3. Annual report, 17 Aug 2026, page 59
- 4. Annual report, 17 Aug 2026, page 10
- 5. Annual report, 17 Aug 2026, page 63
- 6. Annual report, 17 Aug 2026, page 5
- 7. Annual report, 17 Aug 2026, page 140
- 8. Earnings call, 16 Oct 2026, page 15
- 9. Earnings call, 16 Oct 2026, page 11
- 10. Annual report, 17 Aug 2026, page 59
- 11. Annual report, 17 Aug 2026, page 96
- 12. Annual report, 17 Aug 2026, page 28
- 13. Annual report, 17 Aug 2026, page 9
- 14. Annual report, 17 Aug 2026, page 84
- 15. Earnings call, 16 Oct 2026, page 3
- 16. Earnings call, 16 Oct 2026, page 3
- 17. Annual report, 17 Aug 2026, page 57
- 18. Earnings call, 16 Oct 2026, page 5
- 19. Annual report, 17 Aug 2026, page 62
- 20. Annual report, 17 Aug 2026, page 62
- 21. Annual report, 17 Aug 2026, page 6
- 22. Earnings call, 16 Oct 2026, page 3
- 23. Earnings call, 16 Oct 2026, page 5
- 24. Earnings call, 16 Oct 2026, page 11
- 25. Earnings call, 16 Oct 2026, page 11
- 26. Earnings call, 16 Oct 2026, page 15
- 27. Earnings call, 16 Oct 2026, page 14
- 28. Annual report, 17 Aug 2026, page 97
- 29. Annual report, 17 Aug 2026, page 11
- 30. Annual report, 17 Aug 2026, page 29
- 31. Annual report, 17 Aug 2026, page 28
- 32. Earnings call, 16 Oct 2026, page 8
- 33. Earnings call, 16 Oct 2026, page 16
- 34. Earnings call, 16 Oct 2026, page 13
- 35. Earnings call, 16 Oct 2026, page 14
- 36. Annual report, 17 Aug 2026, page 29
- 37. Annual report, 17 Aug 2026, page 67
- 38. Earnings call, 16 Oct 2026, page 4
- 39. Earnings call, 16 Oct 2026, page 6
- 40. Exchange filing, 30 Jul 2026, page 1
- 41. Exchange filing, 27 Apr 2026, page 1
Results
Consolidated; ₹ crore.CCL Products (India) quarterly results
- Revenue growth, 12 monthsRevenue growth, 12 months. The last twelve months against the twelve before them. Left empty where the earlier figure was nought or a loss: growth out of a loss has no percentage.
- +24.1%
- Net profit growth, 12 monthsNet profit growth, 12 months. The last twelve months against the twelve before them. Left empty where the earlier figure was nought or a loss: growth out of a loss has no percentage.
- +36.5%
Quarter to Sep 2026, against the quarter before
- RevenueRevenue. The pill is the change in revenue against the quarter before: this period's figure divided by that one's, less one, in per cent.
- ₹1,211 Crup 0.86%
- Net profitNet profit. The pill is the change in net profit against the quarter before: this period's figure divided by that one's, less one, in per cent. Net profit in the glossary
- ₹130 Crup 11.32%
- Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax. Net margin in the glossary
- 10.7%
Revenue by quarter
Peak revenue ₹1,224 Cr, quarter to Mar 2026; lowest ₹758 Cr, quarter to Dec 2024
Net profit by quarter, a loss in red
| ₹ crore | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | Sep 2026 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 758 | 836 | 1,056 | 1,127 | 1,051 | 1,224 | 1,200 | 1,211 |
| Net profit | 63 | 102 | 72 | 101 | 100 | 115 | 117 | 130 |
| Net margin | 8.3% | 12.2% | 6.9% | 9.0% | 9.5% | 9.4% | 9.7% | 10.7% |
Consolidated. The last eight quarters. The latest is shaded. Net profit is the whole group's, the other owners of its subsidiaries included; P/E and ROE use the company's own share.
Year to Mar 2026, against the year before
- RevenueRevenue. The pill is the change in revenue against the year before: this period's figure divided by that one's, less one, in per cent.
- ₹4,457 Crup 43.52%
- Net profitNet profit. The pill is the change in net profit against the year before: this period's figure divided by that one's, less one, in per cent.
- ₹388 Crup 25.06%
- Net margin
- 8.7%
Revenue by year
Peak revenue ₹4,457 Cr, year to Mar 2026; lowest ₹976 Cr, year to Mar 2017
Net profit by year, a loss in red
| ₹ crore | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 976 | 1,138 | 1,081 | 1,139 | 1,242 | 1,462 | 2,071 | 2,654 | 3,106 | 4,457 |
| Net profit | 134 | 148 | 155 | 166 | 182 | 204 | 269 | 250 | 310 | 388 |
| Net margin | 13.8% | 13.0% | 14.3% | 14.6% | 14.7% | 14.0% | 13.0% | 9.4% | 10.0% | 8.7% |
Consolidated. Years to March. The latest is shaded. Net profit is the whole group's, the other owners of its subsidiaries included; P/E and ROE use the company's own share.
Business segments
In the year to Mar 2026 the company reports one business segment, Coffee and coffee related products, which carries all its revenue.
Valuation
Today, against the company's own history.CCL Products (India) PE ratio and valuation
Price to earnings
At or below today's level on 37% of 2,479 trading days over the last 10 years.
LowestHighest
Its median29.21Industry median12.67
Price to book
At or below today's level on 47% of 1,988 trading days since Oct 2018.
LowestHighest
Its median4.83Industry median0.61
Dividend yieldDividend yield. Dividends paid per share in the twelve months to the day, as a percentage of the day's share price. When a year's dividend goes ex later than the year before's, the yield reads zero for the days between; a run of under 60 such trading days is left out of the yield's medians and percentiles. The ex-date is the day from which a buyer of the share no longer gets the dividend.
At or below today's level on 22% of 2,477 trading days over the last 10 years.
LowestHighest
Its median0.86%Industry median0.79%
Where the return came from
Yearly rates to Mar 2026, per-share figures restated for splits and bonuses.
| Over | Return a year | Earnings growth | Change in P/E | Dividend yield |
|---|---|---|---|---|
| 1 year | +88.2% | +25.1% | +50.0% | 0.6% |
| 3 years | +23.2% | +13.0% | +8.3% | 0.7% |
| 5 years | +35.7% | +16.3% | +15.9% | 0.9% |
Return is price growth plus the average dividend yield. Change in P/E is (1 + price growth) / (1 + earnings growth) - 1, so the parts compound rather than add.
Mutual fund holdings
83 funds disclosed a holding for Sep 2026. What they did in Sep 2026, against each fund's month before. 43 of the 47 funds that added or cut are index funds, ETFs or arbitrage funds: an index fund or ETF holds what its index holds, and an arbitrage fund holds the share against a sale of its future.All 83 funds holding CCL Products (India)
- AddedAdded. Funds that held more shares than at the end of the month before.
- 16
- CutCut. Funds that held fewer shares than at the end of the month before.
- 31
- Held unchangedHeld unchanged. Funds that held the same number of shares as at the end of the month before.
- 36
- Sold outSold out. Funds that held it at the end of the month before and hold none at this month's end. Sold out in the glossary
- 1
| Fund | |||
|---|---|---|---|
 Axis Small Cap FundAxis Mutual Fund | 67,28,084 | 2.24% | ₹685.9 Cr |
 Motilal Oswal Small Cap FundMotilal Oswal Mutual Fund | 28,43,274 | 3.49% | ₹289.9 Cr |
 HSBC Small Cap FundHSBC Mutual Fund | 21,35,279 | 1.18% | ₹217.7 Cr |
 Parag Parikh ELSS Tax Saver FundPPFAS Mutual Fund | 14,01,976 | 2.65% | ₹142.9 Cr |
| HSBC Value FundHSBC Mutual Fund | 13,80,800 | 0.96% | ₹140.8 Cr |
 SBI MNC FundSBI Mutual Fund | 12,50,000 | 2.00% | ₹127.4 Cr |
 Franklin India Small Cap FundFranklin Templeton Mutual Fund | 11,78,871 | 0.84% | ₹120.2 Cr |
| SBI Flexicap FundSBI Mutual Fund | 11,26,846 | 0.52% | ₹114.9 Cr |
 Aditya Birla Sun Life Small Cap FundAditya Birla Sun Life Mutual Fund | 10,60,480 | 1.77% | ₹108.1 Cr |
 Sundaram Aggressive Hybrid FundSundaram Mutual Fund | 7,08,676 | 0.82% | ₹72.2 Cr |
Portfolios disclosed for Sep 2026. Weight is the holding as a share of the fund's assets.
Promoter and insider buying and selling
Trades made since 30 Oct 2025.CCL Products (India) insider trading
Bought on the marketBought on the market. The value each filer stated for its purchases on the exchange, added up; gifts, transfers and pledges are not counted. A purchase filed with no value is counted under the sum, not in it. Sold on the marketSold on the market. The value each filer stated for its sales on the exchange, added up; gifts, transfers and pledges are not counted. A sale filed with no value is counted under the sum, not in it.
- Others1 purchase, 0 sales₹0.01 CrNo saleNetNet. The value bought on the market less the value sold, over the trades whose filers stated a value.₹0.01 Cr1 pledge released · 9 pledge filings of unclear kind
- Promoters and promoter group: no market trade
Bought and sold count trades on the market only. A pledge is shares given to a lender as security for a loan; a lender invokes it by selling them.
CCL Products (India) competitors and peers
Tea & Coffee, 28 listed companies, priced on 29 Oct 2026. The table lists the 8 companies closest to CCL Products (India) in market cap.FMCG companies
Where the company sits among the companies nearest its size
| Company | ||||||||
|---|---|---|---|---|---|---|---|---|
 Tata Consumer ProductsTATACONSUM | 1,01,048 | 59.44 | 4.57 | +14.7% | +24.8% | 8.0% | 9.4% | 0.98% |
 Vintage Coffee and BeveragesVINCOFE | 2,249 | 28.56 | 3.95 | +67.1% | +58.0% | 18.1% | 14.8% | 0.10% |
 Andrew Yule & CompanyANDREWYU | 1,113 | – | 3.42 | −4.8% | −308.7% | −12.5% | −19.6% | 0.00% |
 Goodricke GroupGOODRICKE | 476 | 7.53 | 1.57 | −7.5% | +487.6% | 22.0% | 11.5% | 0.91% |
 Mcleod Russel IndiaMCLEODRUSS | 461 | – | – | −0.4% | – | – | −4.6% | 0.00% |
 Jayshree Tea & IndustriesJAYSREETEA | 227 | – | 0.57 | +6.6% | −117.4% | −5.4% | 0.2% | 0.00% |
 The Peria Karamalai Tea & Produce CompanyPKTEA | 208 | – | 0.46 | +9.3% | −184.2% | −1.4% | 0.2% | 0.11% |
 The United Nilgiri Tea Estates CompanyUNITEDTEA | 205 | 10.10 | 0.85 | −8.9% | −11.0% | 8.8% | 6.1% | 0.78% |
Market cap in ₹ crore. Growth is the last twelve months against the twelve before. A figure is left empty where it would rest on a loss or the company has under a year of results on record. ROE is the shareholders' profit over their net worth. ROCE is profit before interest and tax over the whole group's net worth plus borrowings, as in the figures at the top of the page.
Dividends
Per share, by the year it was paid for, and the latest payments.CCL Products (India) dividend history
Dividend per share, ₹, restated for later splits and bonuses
Dividend per share. The dividends declared for the year, each restated to today's share count by the splits and bonuses after its own ex-date, added up. Dividend per share in the glossaryHighest ₹5.75 a share, year to Mar 2026.
| Ex-date | Type | Per share |
|---|---|---|
| 1 Sep 2026 | FinalFinal dividend. Called final by its date: the company did not say which kind it was, and it went ex within six months after the company's year end, the time in which the annual general meeting that declares the final dividend must be held. Final dividend in the glossary | ₹3.00 |
| 10 Feb 2026 | Interim | ₹2.75 |
| 7 Aug 2025 | Final | ₹5.00 |
| 13 Sep 2024 | Final | ₹2.00 |
| 15 Feb 2024 | Interim | ₹2.50 |
| 11 Aug 2023 | Final | ₹2.50 |
Latest payments, as declared, by ex-date.
Latest announcements
Routine notices left out.CCL Products (India) announcements
Oct 2026
16 Oct · Management
16 Oct · Management
15 Oct · Board meeting
15 Oct · Results
12 Oct · Analysts
CCL Products (India) share price by year
Each calendar year to 2025.CCL Products (India) share price history
| Year | Close at year end | Change | Highest close | Lowest close |
|---|---|---|---|---|
| 2025 | 944.20 | +27.2% | 1,068.45 | 550.80 |
| 2024 | 742.15 | +15.3% | 832.00 | 553.85 |
| 2023 | 643.75 | +21.6% | 739.60 | 512.00 |
| 2022 | 529.55 | +23.4% | 561.65 | 323.15 |
| 2021 | 429.25 | +60.3% | 482.60 | 228.60 |
| 2020 | 267.70 | +33.0% | 287.70 | 150.50 |
| 2019 | 201.30 | −25.3% | 298.90 | 182.45 |
| 2018 | 269.40 | −10.1% | 318.55 | 225.95 |
| 2017 | 299.50 | +12.8% | 363.75 | 262.30 |
| 2016 | 265.45 | +21.6% | 280.90 | 158.70 |
₹ per share, adjusted for splits and bonuses since. Change is on the close at the end of the year before.
Recent sessions
The 9 trading days to 28 Oct 2026, as traded on NSE; the latest is at the top of the page.
| Date | Open | High | Low | Close | Average price | Volume | Delivery |
|---|---|---|---|---|---|---|---|
| 28 Oct 2026 | 909.30 | 944.00 | 894.50 | 938.50 | 923.03 | 1,69,028 | 46.8% |
| 27 Oct 2026 | 900.00 | 915.00 | 891.20 | 909.30 | 903.01 | 2,81,942 | 67.7% |
| 26 Oct 2026 | 905.80 | 909.80 | 890.10 | 903.20 | 899.50 | 1,46,477 | 51.5% |
| 23 Oct 2026 | 924.70 | 924.70 | 885.70 | 907.50 | 903.08 | 1,93,138 | 47.7% |
| 22 Oct 2026 | 948.70 | 948.80 | 915.10 | 927.80 | 928.02 | 1,82,473 | 45.2% |
| 21 Oct 2026 | 976.90 | 981.30 | 933.90 | 951.80 | 949.44 | 2,95,860 | 42.0% |
| 19 Oct 2026 | 1,020.00 | 1,022.50 | 975.00 | 986.80 | 985.55 | 2,49,871 | 32.0% |
| 16 Oct 2026 | 1,042.10 | 1,050.00 | 985.00 | 1,008.30 | 1,008.58 | 14,16,942 | 39.1% |
| 15 Oct 2026 | 1,104.00 | 1,106.50 | 1,073.50 | 1,085.40 | 1,088.82 | 1,37,667 | 36.1% |
Prices in ₹ per share as traded, not adjusted.
Price adjustments
What the price chart is corrected for, so it reads as one share held throughout.Bonus shares and stock split history
| Ex-date | Event | Price factor | What happened |
|---|---|---|---|
| 19 Aug 2013 | Bonus | 0.5000 | Holders received 1 bonus share for every 1 held. |
| 19 Aug 2013 | Split | 0.2000 | Each share became 5. |
Earlier prices are multiplied by the factor, so the chart reads as one share held throughout.
Company details
- NSE symbol
- CCL
- BSE code
- 519600
- ISIN
- INE421D01022
- Industry
- Agricultural Food & other Products
- Website
- www.cclproducts.com
- CIN
- L15110AP1961PLC000874
- Corporate identity number, the registrar of companies' code for it
- Incorporated
- 1961
- Registered office
- Duggirala, Guntur 522330, Andhra Pradesh
- Share registrar
- Venture Capital & Corporate Investments Pvt. Ltd
- Keeps the register of shareholders and handles transfers and dividend payments
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