Integrated Filing — IndAS



General information about company
Scrip Code 502137
NSE Symbol DECCANCE
MSEI Symbol NOTLISTED
ISIN INE583C01021
Name of company DECCAN CEMENTS 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 01-Aug-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
Start date and time of board meeting 12-Aug-2025   12:30:00
End date and time of board meeting 12-Aug-2025   13:15:00
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 1505595000
Other income 27386000
Total income 1532981000
2 Expenses
(a) Cost of materials consumed 221639000
(b) Purchases of stock-in-trade 760000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -53071000
(d) Employee benefit expense 75941000
(e) Finance costs 34697000
(f) Depreciation, depletion and amortisation expense 66831000
(f) Other Expenses
1 Power and Fuel 519869000 519869000
2 Freight Charges 281825000 281825000
3 Other Expenses 179851000 179851000
Total other expenses 981545000
Total expenses 1328342000
3 Total profit before exceptional items and tax 204639000
4 Exceptional items 0
5 Total profit before tax 204639000
6 Tax expense
7 Current tax 57034000
8 Deferred tax -5891000
9 Total tax expenses 51143000
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 153496000
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 153496000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 153496000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 153496000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 153496000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 70038000
Face value of equity share capital 5
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 10.96
Diluted earnings (loss) per share from continuing operations 10.96
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 10.96
Diluted earnings (loss) per share from continuing and discontinued operations 10.96
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 above consolidated results for the quarter ended 30th June 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 12th August 2025. The Statutory Auditors have carried out limited review of the unaudited financial results. n n2. This statement is as per Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015. n n3. The Company has one reportable segment Manufacturing and Selling of Cement as per the requirements of Ind AS 108 Operating Segments. n n4. The Company has a Wholly owned subsidiary company Deccan Swarna Cements Private Limited whose financial results are consolidated in the above statement.



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
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
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