Integrated Filing — IndAS



General information about company
Scrip Code 540701
NSE Symbol DCAL
MSEI Symbol NA
ISIN INE385W01011
Name of company Dishman Carbogen Amcis 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 07-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 Contract Research and Manufacturing Services (CRAMS), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc.
Start date and time of board meeting 12-Aug-2025   14:00:00
End date and time of board meeting 12-Aug-2025   20:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 7080500000
Other income 247500000
Total income 7328000000
2 Expenses
(a) Cost of materials consumed 2056000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1075100000
(d) Employee benefit expense 3519000000
(e) Finance costs 427600000
(f) Depreciation, depletion and amortisation expense 813500000
(f) Other Expenses
1 Other Expenditure 1173800000 1173800000
Total other expenses 1173800000
Total expenses 6914800000
3 Total profit before exceptional items and tax 413200000
4 Exceptional items -26500000
5 Total profit before tax 386700000
6 Tax expense
7 Current tax 186300000
8 Deferred tax -33700000
9 Total tax expenses 152600000
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 234100000
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 234100000
17 Other comprehensive income net of taxes 3285900000
18 Total Comprehensive Income for the period 3520000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 234100000
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 3285900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3520000000
21 Details of equity share capital
Paid-up equity share capital 313600000
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 1.49
Diluted earnings (loss) per share from continuing operations 1.49
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 1.49
Diluted earnings (loss) per share from continuing and discontinued operations 1.49
24 Debt equity ratio 0.0035
25 Debt service coverage ratio 0.0172
26 Interest service coverage ratio 0.034
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note: n nFor full notes to UFR, refer outcome of Board Meeting.



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 Remeasurement gains/ (Losses) on defined benefit plans 2000000 2000000
Total Amount of items that will not be reclassified to profit and loss 2000000
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
1 Movement in Foreign currency translation reserve 3831600000 3831600000
2 Foreign exchange fluctuation in respect of cash flow hedge -710100000 -710100000
Total Amount of items that will be reclassified to profit and loss 3121500000
4 Income tax relating to items that will be reclassified to profit or loss -163100000
5 Total Other comprehensive income 3285900000