Integrated Filing — IndAS



General information about company
Scrip Code 500119
NSE Symbol DHAMPURSUG
MSEI Symbol NOTLISTED
ISIN INE041A01016
Name of company DHAMPUR SUGAR MILLS 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   16:00:00
End date and time of board meeting 08-Aug-2025   17:20:00
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



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 7406800000
Other income 80500000
Total income 7487300000
2 Expenses
(a) Cost of materials consumed 1651500000
(b) Purchases of stock-in-trade 29900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2697100000
(d) Employee benefit expense 195800000
(e) Finance costs 157700000
(f) Depreciation, depletion and amortisation expense 138000000
(f) Other Expenses
1 Excise duty on sales 2192600000 2192600000
2 Other Expenses 411700000 411700000
Total other expenses 2604300000
Total expenses 7474300000
3 Total profit before exceptional items and tax 13000000
4 Exceptional items 0
5 Total profit before tax 13000000
6 Tax expense
7 Current tax 1900000
8 Deferred tax 2000000
9 Total tax expenses 3900000
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 9100000
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 9100000
17 Other comprehensive income net of taxes -3800000
18 Total Comprehensive Income for the period 5300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8500000
Total profit or loss, attributable to non-controlling interests 600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 600000
21 Details of equity share capital
Paid-up equity share capital 643000000
Face value of equity share capital 10
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 0.13
Diluted earnings (loss) per share from continuing operations 0.13
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 0.13
Diluted earnings (loss) per share from continuing and discontinued operations 0.13
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) 1.These results have been prepared in accordance with the Indian Accounting Standard 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company in their respective meetings held on August 08, 2025. The joint statutory auditors have carried out a limited review of these financial result. n2.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the financial year, which were only reviewed by joint statutory auditors.ttttt n3.During the quarter ended June 30, 2025, the parent company has bought back 10,81,081 equity shares of face value of Rs. 10/- each, representing 1.65% of the number of equity shares in the paid up share capital, at a price of Rs. 185/- per share aggregating to Rs. 20 crores, Consequently, the equity share capital stands reduced by Rs. 1.08 crores. The premium on buy back of Rs. 18.92 crores, transaction cost (net of tax) with respect to buy back of Rs. 0.41 crores have been adjusted against free reserves.t n4. The Parent Company has its commercial paper listed on Bombay Stock Exchange. The additional information pursuant to regulation 52(4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as applicable in respect of commercial papers, are as follows: na.) Credit Rating :- IND A1+ nb.) Outstanding amount as at June 30, 2025 :- Rs. 100 Crores nc.) Due date of repayment :- Rs. 100 Crores on July 23, 2025 nd.) Actual date of repayment (during the Quarter) :- Rs. 100 Crores on April 21, 2025 (issued on March 06, 2025) n



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)
1 Sugar 3651300000 3651300000
2 Power 267100000 267100000
3 Ethanol 1318500000 1318500000
4 Chemicals 538600000 538600000
5 Potable Spirits 2356700000 2356700000
6 Others 499000000 499000000
Total Segment Revenue 8631200000
Less: Inter segment revenue 1224400000 1224400000
Revenue from operations 7406800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -31100000 -31100000
2 Power 54800000 54800000
3 Ethanol 87600000 87600000
4 Chemicals 15400000 15400000
5 Potable Spirits 34700000 34700000
6 Others 4800000 4800000
Total Profit before tax 166200000
i. Finance cost 157700000 157700000
ii. Other Unallocable Expenditure net off Unallocable income -4500000 -4500000
Profit before tax 13000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 10775400000 10775400000
2 Power 3905900000 3905900000
3 Ethanol 2885400000 2885400000
4 Chemicals 780200000 780200000
5 Potable Spirits 368500000 368500000
6 Others 559600000 559600000
Total Segment Asset 19275000000 19275000000
Un-allocable Assets 730200000 730200000
Net Segment Asset 20005200000 20005200000
4 Segment Liabilities
Segment Liabilities
1 Sugar 563600000 563600000
2 Power 43500000 43500000
3 Ethanol 279900000 279900000
4 Chemicals 127600000 127600000
5 Potable Spirits 155800000 155800000
6 Others 3500000 3500000
Total Segment Liabilities 1173900000 1173900000
Un-allocable Liabilities 7496100000 7496100000
Net Segment Liabilities 8670000000 8670000000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) e.) Ratios :-ttttt nS.No.tParticularst Quarter Ended Year Endedtt nttt 30-Jun-25 t 31-Mar-25t30-Jun-24t31-Mar-25 nttt (Unaudited)t (Audited)t(Unaudited)t (Audited) ni.Debt-to-Equity Ratio (in times) 0.56 0.79 0.68 0.79 nii.Debt service coverage ratio (in times) 0.98 t 1.52 t 0.80 t 1.09 niii. Interest service coverage ratio (in times) 1.93 t 6.73 1.94 t 3.27 niv.Current ratio (in times) 1.66 t 1.29 t 1.28 1.29 nv.Long term debt to working capital (in times) 0.72 t 0.61 t 0.81 t 0.61 nvi.Current liability ratio (in times) 0.60 t 0.78 0.73 0.78 nvii.Total debts to total assets (in times) 0.32 t 0.38 t 0.36 0.38 nviii.Debtors turnover (in times) 1.29 2.04 t 3.14 5.82 nix.Inventory turnover (in times) 0.89 t 0.89 0.80 t 2.55 n(not annualised for the quarters) nx.Operating margin (%) 1.22% 10.09%t 2.07%t 4.05% nxi.Net profit margin (%) 0.12% 6.05% t 0.24%t 1.97% nxii.Bad debt to accounts receivable ratio (%)t - t - t - t - n(not annualised for the quarters) nxiii.Capital redemption reserve (Rs. in Crores) 2.08 1.00 t 1.00 t 1.00 nxiv.Net worth (Rs. in Crores)t 1,132.57 1,152.46 1,102.22 t 1,152.4 n n5.Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company.ttttt n6.The standalone results are available on the Company's website www.dhampursugar.com. The particulars in respect of Standalone results are as under:ttttt ntttttt (Rs. in Crores) nSl. No.tParticulars Quarter Endedtt Year Endedt nttt 30-Jun-25 31-Mar-25t30-Jun-24t31-Mar-25 nttt (Unaudited) (Audited) (Unaudited)t(Audited) n t na. Total revenue 748.63 812.28 t 681.91 t 2,673.96 nb. Profit before taxt 1.11 71.56 1.95 t 74.84 nc. Profit after taxt 0.72 49.38 t 1.32 t 52.15 nd. Other comprehensive income (0.38)t(0.22)t 0.27 0.13 ne. Total comprehensive incomet 0.34 t 49.16 t 1.59 52.28 n n7.Figures for the previous corresponding periods have been regrouped, wherever considered necessary.ttt n



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 Gain (loss) on fair value of equity investments -4500000 -4500000
Total Amount of items that will not be reclassified to profit and loss -4500000
2 Income tax relating to items that will not be reclassified to profit or loss -600000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or loss 200000 200000
Total Amount of items that will be reclassified to profit and loss 200000
4 Income tax relating to items that will be reclassified to profit or loss 100000
5 Total Other comprehensive income -3800000