Integrated Filing — IndAS



General information about company
Scrip Code 542216
NSE Symbol DALBHARAT
MSEI Symbol NOTLISTED
ISIN INE00R701025
Name of company Dalmia Bharat Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 22-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Cement and Cement related products
Start date and time of board meeting 22-Jul-2025   16:00:00
End date and time of board meeting 22-Jul-2025   17:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 36360000000
Other income 490000000
Total income 36850000000
2 Expenses
(a) Cost of materials consumed 5680000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1010000000
(d) Employee benefit expense 2270000000
(e) Finance costs 1080000000
(f) Depreciation, depletion and amortisation expense 3220000000
(f) Other Expenses
1 Power and fuel 7250000000 7250000000
2 Freight charges on finished goods 6710000000 6710000000
3 Freight charges on internal clinker transfer 1240000000 1240000000
4 Other expenses 5390000000 5390000000
Total other expenses 20590000000
Total expenses 31830000000
3 Total profit before exceptional items and tax 5020000000
4 Exceptional items 160000000
5 Total profit before tax 5180000000
6 Tax expense
7 Current tax 70000000
8 Deferred tax 1160000000
9 Total tax expenses 1230000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 3950000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 3950000000
17 Other comprehensive income net of taxes 2880000000
18 Total Comprehensive Income for the period 6830000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3930000000
Total profit or loss, attributable to non-controlling interests 20000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6810000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 20000000
21 Details of equity share capital
Paid-up equity share capital 380000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 20.94
Diluted earnings (loss) per share from continuing operations 20.94
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.01
Diluted earnings (loss) per share from discontinued operations 0.01
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 20.95
Diluted earnings (loss) per share from continuing and discontinued operations 20.95
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) n1. For notes on Financial Results, please refer PDF file uploaded on Stock Exchanges. n2. Share of profit in joint venture accounted for using equity method net of tax is Rs. 0 for the current quarter ended June 25. n3. Profit before tax from discontinued operations is Rs. 0 for the current quarter ended June 25.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/ (loss) on defined benefits plans -10000000 -10000000
2 change in fair value of financial instruments through other comprehensive income 3290000000 3290000000
Total Amount of items that will not be reclassified to profit and loss 3280000000
2 Income tax relating to items that will not be reclassified to profit or loss 470000000
3 Amount of items that will be reclassified to profit and loss
1 Net movement on effective portion of cash flow hedges 90000000 90000000
Total Amount of items that will be reclassified to profit and loss 90000000
4 Income tax relating to items that will be reclassified to profit or loss 20000000
5 Total Other comprehensive income 2880000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co LLP Yes 31-May-2028