Integrated Filing — IndAS



General information about company
Scrip Code 523369
NSE Symbol DCMSRIND
MSEI Symbol NOTLISTED
ISIN INE843D01027
Name of company DCM SHRIRAM 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-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 12-Aug-2025   13:30:00
End date and time of board meeting 12-Aug-2025   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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 is no default in payment of any Loans and Company has not issued any Debt Securities for the period under review



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 4985900000
Other income 31800000
Total income 5017700000
2 Expenses
(a) Cost of materials consumed 2468600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 691900000
(d) Employee benefit expense 499600000
(e) Finance costs 103200000
(f) Depreciation, depletion and amortisation expense 101600000
(f) Other Expenses
1 Other Expenses 880100000 880100000
Total other expenses 880100000
Total expenses 4745000000
3 Total profit before exceptional items and tax 272700000
4 Exceptional items 0
5 Total profit before tax 272700000
6 Tax expense
7 Current tax 92700000
8 Deferred tax 2100000
9 Total tax expenses 94800000
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 177900000
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 177900000
17 Other comprehensive income net of taxes -1200000
18 Total Comprehensive Income for the period 176700000
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 174000000
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 2.05
Diluted earnings (loss) per share from continuing operations 2.05
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 2.05
Diluted earnings (loss) per share from continuing and discontinued operations 2.05
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. The Company has w.e.f. April 1 2025 discontinued the accounting practice to defer off season expenditure in interim reporting for inclusion in cost of sugar to be produced in the remainder of the year to align with Industry practice. Such deferment and its discontinuation has no impact on the results for the full financial year. Amount deferred during the corresponding quarter ended June 30 2024 was Rs. 1358 lakhs. However this practice did not have any impact on the results for the quarter and year ended June 30 2024 and March 31 2025 respectively.t n n2. This Statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under Section 133 of the Companies Act 2013 as amended and other recognized accounting practices and policies to the extent applicable.ttt n3. There has been ambiguity with regard to chargeability of UP VAT or GST on certain supplies made to a party and therefore no tax is charged on invoices raised for such supplies. The Honorable Allahabad High Court has held that no VAT is chargeable on such transactions. This matter is subjudice before the Honorable Supreme Court. GST demand is raised on these transactions from July 2017 which is contested and is adequately provided as provision for contingencies with corresponding reimbursement asset based on back-to-back undertaking by the party to indemnify for any liability that may finally arise.t n nGST council in its meeting dated October 7 2023 has ceded the right to tax such supplies to state governments. However the State Government has not notified any rules in this regard as yet. Pending necessary amendments or notifications the Company has continued the same accounting treatment in respect of the transactions as in previous quarters.t n n4. Pursuant to the judgment dated October 23 2024 of the Honorable Supreme Court in an another matter the Office of the Assistant Excise Commissioner Meerut has in July 2025 raised a demand of Rs. 8.81 crores for the period from the financial year 2018 19 to July 11 2025 towards Export Pass Fees levied on Denatured Spirits. The U.P. Sugar Manufacturers Association UPSMA on behalf of its members has filed a writ petition challenging the demand based on legal opinion that the State Government cannot levy or recover any duty for the past period under existing legislation. The Honorable Allahabad High Court by an order dated July 30 2025 has ordered to keep the State Government order in abeyance till the matter is decided. In view of the above the Company has not made any provision in the financial results in this regard. n n5. The Board of Directors in the meeting held on November 14 2023 approved a Composite Scheme of Arrangement the Scheme between DCM Shriram Industries Limited and DCM Shriram Fine Chemicals Limited and DCM Shriram International Limited wholly owned subsidiaries of DCM Shriram Industries Limited and Lily Commercial Private Limited for amalgamation of Lily Commercial Private Limited with DCM Shriram Industries Limited and subsequent demerger of Chemical and Rayon businesses of DCM Shriram Industries Limited into DCM Shriram Fine Chemicals Limited and DCM Shriram International Limited respectively with effect from the appointed date of April 01 2023 subject to regulatory and statutory approvals as applicable. The Scheme has been cleared by BSE and NSE under listing regulations and has been filed for approval with Honorable NCLT New Delhi on October 23 2024 as required under section 230 to 232 of the Companies Act 2013. Pending necessary approvals, the effect of the Scheme has not been given in the financial results.t nt n6. The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year. n n7. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on August 12 2025. The above financial results are available on the Companys website www.dcmsr.com and also on www.bseindia.com & www.nseindia.com .



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* 2857500000 2857500000
2 Industrial Fibres and related products 1142200000 1142200000
3 Chemicals 986200000 986200000
Total Segment Revenue 4985900000
Less: Inter segment revenue 0 0
Revenue from operations 4985900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar* 287700000 287700000
2 Industrial Fibres and related products 106400000 106400000
3 Chemicals 77200000 77200000
Total Profit before tax 471300000
i. Finance cost 103200000 103200000
ii. Other Unallocable Expenditure net off Unallocable income 95400000 95400000
Profit before tax 272700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar* 12630000000 12630000000
2 Industrial Fibres and related products 4821800000 4821800000
3 Chemicals 2199900000 2199900000
Total Segment Asset 19651700000 19651700000
Un-allocable Assets 1897900000 1897900000
Net Segment Asset 21549600000 21549600000
4 Segment Liabilities
Segment Liabilities
1 Sugar* 4892400000 4892400000
2 Industrial Fibres and related products 896900000 896900000
3 Chemicals 484200000 484200000
Total Segment Liabilities 6273500000 6273500000
Un-allocable Liabilities 6301100000 6301100000
Net Segment Liabilities 12574600000 12574600000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) *Comprising Sugar, Power and Alcohol.



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
1 Items that will not be reclassified to profit and loss -1900000 -1900000
Total Amount of items that will not be reclassified to profit and loss -1900000
2 Income tax relating to items that will not be reclassified to profit or loss -700000
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
5 Total Other comprehensive income -1200000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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