Integrated Filing — IndAS



General information about company
Scrip Code 532610
NSE Symbol DWARKESH
MSEI Symbol NOTLISTED
ISIN INE366A01041
Name of company Dwarikesh Sugar Industries 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   12:30:00
End date and time of board meeting 07-Aug-2025   15:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no default on loans or debt securities during the period under review. Accordingly, this disclosure is not applicable to the entity



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 Standalone
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 4054652000
Other income 5012000
Total income 4059664000
2 Expenses
(a) Cost of materials consumed 213052000
(b) Purchases of stock-in-trade 52296000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3223654000
(d) Employee benefit expense 254186000
(e) Finance costs 53944000
(f) Depreciation, depletion and amortisation expense 120628000
(f) Other Expenses
1 Other expenses 272201000 272201000
Total other expenses 272201000
Total expenses 4189961000
3 Total profit before exceptional items and tax -130297000
4 Exceptional items 0
5 Total profit before tax -130297000
6 Tax expense
7 Current tax 0
8 Deferred tax -36456000
9 Total tax expenses -36456000
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 -93841000
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 -93841000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -93841000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 185301000
Face value of equity share capital 1
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 -0.51
Diluted earnings (loss) per share from continuing operations -0.51
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.51
Diluted earnings (loss) per share from continuing and discontinued operations -0.51
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) For notes please refer our letter no. DSIL/2025-2026/106 dated August 7, 2025 submitted to exchange.



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 3141933000 3141933000
2 Distillery 1336573000 1336573000
Total Segment Revenue 4478506000
Less: Inter segment revenue 423854000 423854000
Revenue from operations 4054652000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -188746000 -188746000
2 Distillery 159413000 159413000
Total Profit before tax -29333000
i. Finance cost 53944000 53944000
ii. Other Unallocable Expenditure net off Unallocable income 47020000 47020000
Profit before tax -130297000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 6760389000 6760389000
2 Distillery 3236959000 3236959000
Total Segment Asset 9997348000 9997348000
Un-allocable Assets 1034008000 1034008000
Net Segment Asset 11031356000 11031356000
4 Segment Liabilities
Segment Liabilities
1 Sugar 690838000 690838000
2 Distillery 12458000 12458000
Total Segment Liabilities 703296000 703296000
Un-allocable Liabilities 2359306000 2359306000
Net Segment Liabilities 3062602000 3062602000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) For notes please refer our letter no. DSIL/2025-2026/ dated August 7, 2025 submitted to exchange.



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0