| Scrip Code | 522163 |
|---|---|
| NSE Symbol | DIACABS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE989C01038 |
| Name of company | Diamond Power Infrastructure Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 10-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Cables and Conductors |
| Start date and time of board meeting | 10-11-2025 16:20:00 |
| End date and time of board meeting | 10-11-2025 17:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (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 | NA |
| (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. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (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? | Yes |
| Latest Date on which RPT policy is updated | 10-02-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://dicabs.com/wp-content/uploads/2023/06/Related-Party-Transactions-Policy-2.pdf |
| 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? | Yes |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 44,531.13 | 74,889.76 | |
| Other income | 14.33 | 40.96 | |
| Total income | 44,545.46 | 74,930.72 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 38,270.51 | 63,758.49 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,033.55) | (1,733.20) |
| (d) | Employee benefit expense | 530.83 | 982.30 |
| (e) | Finance costs | 881.89 | 1,226.15 |
| (f) | Depreciation, depletion and amortisation expense | 718.05 | 1,432.01 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,660.98 | 4,833.38 |
| Total other expenses | 2,660.98 | 4,833.38 | |
| Total expenses | 42,028.71 | 70,499.13 | |
| 3 | Total profit before exceptional items and tax | 2,516.75 | 4,431.59 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,516.75 | 4,431.59 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (2.32) | (4.50) |
| 9 | Total tax expenses | (2.32) | (4.50) |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,519.07 | 4,436.09 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 2,519.07 | 4,436.09 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 2,519.07 | 4,436.09 |
| 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 | 5,269.71 | 5,269.71 | |
| Face value of equity share capital | 1 | 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 | 0.48 | 0.84 | |
| Diluted earnings (loss) per share from continuing operations | 0.48 | 0.84 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.48 | 0.84 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.48 | 0.84 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,15,079.41 | ||
| Capital work-in-progress | 12,481.06 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 300.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 2,648.94 | ||
| Other non-current financial assets | 907.64 | ||
| Total non-current financial assets | 3,856.58 | ||
| Deferred tax assets (net) | 24.65 | ||
| Other non-current assets | 0.00 | ||
| Total non-current assets | 1,31,441.70 | ||
| 2 | Current assets | ||
| Inventories | 25,106.06 | ||
| Current financial asset | |||
| Current investments | 13.26 | ||
| Trade receivables, current | 30,310.12 | ||
| Cash and cash equivalents | 2,490.61 | ||
| Bank balance other than cash and cash equivalents | 570.40 | ||
| Loans, current | 0.00 | ||
| Other current financial assets | 0.00 | ||
| Total current financial assets | 33,384.39 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 11,243.08 | ||
| Total current assets | 69,733.53 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 2,01,175.23 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 5,269.71 | ||
| Other equity | (77,047.97) | ||
| Total equity attributable to owners of parent | (71,778.26) | ||
| Non controlling interest | |||
| Total equity | (71,778.26) | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 55,676.38 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 1,90,223.56 | ||
| Total non-current financial liabilities | 2,45,899.94 | ||
| Provisions, non-current | 42.76 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 0.00 | ||
| Total non-current liabilities | 2,45,942.70 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 3,703.48 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,493.57 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,979.91 | ||
| Total Trade payable | 10,473.48 | ||
| Other current financial liabilities | 313.64 | ||
| Total current financial liabilities | 14,490.60 | ||
| Other current liabilities | 12,517.39 | ||
| Provisions, current | 2.80 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 27,010.79 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 2,72,953.49 | ||
| Total equity and liabilites | 2,01,175.23 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1.These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 10, 2025. The Auditors of the Company have carried out a Limited Review of the above Standalone Financials Results for the quarter and half year ended September 30, 2025 in the terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. 2.The Company in engaged in the business of manufacturing Cables and Conductors, which in terms of Ind AS 108 on Operating Segments, constitute a single operating segment. 3.Pursuant to the takeover of the Company by the new management upon approval of the Resolution Plan by the Hon. NCLT in FY 22-23, the Company has passed the entries to account for the write-offs, write-backs and other adjustments of assets and liabilities, arising on account of the Resolution Plan as approved, through Capital Reserve. Subsequently, the management has continued the policy to account for any amounts relating to the period prior to the takeover by the new management through Capital Reserve only. Accordingly, during the quarter under report, the proceeds of Rs. 116.83 Crores from sale of shares of held by Trustee on behalf of Lenders, which have been utilised for repayment to the lenders as per the approved Resolution Plan, have been credited to Capital Reserve. However, the management has also initiated the process of taking an expert opinion on any possible alternate accounting treatment of the same and the effect, if any, on account of the same, shall be given in the annual audited financial statements for the year with corresponding disclosures.4.As at the end of the half year, the updation/ preparation of Property, Plant and Equipment Register with all necessary details and reconciliation with the books of accounts, as well as verification of amounts reflected as capital work in progress (CWIP) and giving appropriate effect to the same continued to remain under process. The Company has allotted the task relating to the same to an Independent Agency but the completion was taking longer time than expected considering the huge volume of Property, Plant and Equipments and also the work was being conducted with operations ongoing in various sections of the Company’s production plant. The Agency has completed primary Physical Verification of the Property, Plant and Equipment and reconciliation of the same with the data available with a cut-off date of 31st March, 2024 as also a preliminary value allocation of costs and accumulated depreciation. However, the determination the final value-in-use of each item of Property, Plant and Equipment as also the estimated remaining useful lives was still under process given the technicalities involved in the estimations due to Property, Plant and Equipment having remained idle for a long period prior to takeover by new management and also limitation on availability of data in as much a substantial documentation had been seized by CBI and ED during the course of action on erstwhile management during the pre NCLT period. However, now the Company under the new management has been discharged from the cases and hence the documents are expected to be received back soon which will assist in speeding up the completion of the aforesaid exercise. Consequently, for the half year and quarter ended 30th September, 2025, the Property, Plant and Equipment Block is being carried forward with balances as appearing from the Pre-NCLT / RP period pending the exercise as aforesaid and adjustments to be made as an outcome of the same while fresh additions made post takeover by new management have been presented under the respective blocks. Further, pending completion of the exercise as aforesaid, the Company has continued to provide depreciation @ 20% of applicable depreciation as per part C of Schedule II of the Companies Act, 2013 on the overall block Property, Plant & Equipments Blocks relating to period prior to takeover by the new management. This has been done considering the estimated utilisation, given that the manufacturing operations were still not operating at optimum capacity and estimates of normal wear and tear based on usage. Further, on new additions which were being fully put-to-use, depreciation has been fully provided. The Management expects this to fairly represent the depreciation charge for the quarter, pending completion of the exercise as aforesaid. The Company has further appropriated and capitalised electricity, manpower and interest costs to CWIP block which are identified and / or worked out as relating to ongoing expansion / commissioning of CWIP as well as proportionate allocation towards estimated capacity utilisation of Property, Plant, Equipment Block. Upon completion of the exercise as aforesaid, once the final value-in-use of each item of Property, Plant and Equipment is crystallised the necessary effect of the same, including impairment, if any, shall be provided in the books, considering that it relates to period prior to takeover by new management. Further, as the estimated remaining useful lives are finalised, the exact amount of prospective depreciation charge will also be worked out and provided for.5.No provision has been made for Income Tax for the half year and quarter ended September 30, 2025 considering the brought forward unabsorbed losses and unabsorbed depreciation6.The Company would continue to state that the Enforcement Directorate has not yet released their attachment on the Assets. However, the matter relates to the period prior to the NCLT proceedings and takeover by the new management. In the opinion of the Company, the new management and the assets taken over are protected under S. 32 of the IBC and hence the assets are eligible to be released from the said attachment. The Company has filed petitions before the relevant Honourable Courts seeking release of the attachments. 7.During the previous financial year, the Board of Directors approved the sub-division / stock split of existing 1 (one) Equity Share of Company having Face Value of Rs 10/- each fully paid up into 10 (ten) Equity Share of the Company having Face Value of Rs 1/- each fully paid up. The Members of the Company also approved the same in the Extra General Meeting of the Company held on November 15, 2024. The Board of Directors of the Company fixed December 3, 2024 as record date for determining the entitlement for issuing equity share upon split and the same was then carried out accordingly. Accordingly, Earnings Per Share (EPS) has been computed / restated for all the periods presented.8.Figures of the Previous Period have been re-grouped / re-arranged wherever considered necessary to confirm to the presentation of the current period. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 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 | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 4,431.59 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,226.15 | |||||
| Adjustments for decrease (increase) in inventories | (4,553.09) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (12,749.24) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,953.02) | |||||
| Adjustments for decrease (increase) in other non-current assets | (481.24) | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (9,374.40) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 2,547.91 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 1,432.01 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 7.75 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (24,897.17) | |||||
| Net cash flows from (used in) operations | (20,465.58) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (20,465.58) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 1,351.19 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 13.26 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 206.06 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (1,570.51) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 23,202.52 | |||||
| Repayments of borrowings | 9,808.89 | |||||
| Payments of lease liabilities | (30.18) | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 1,226.15 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 11,627.92 | |||||
| Net cash flows from (used in) financing activities | 23,825.58 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,789.49 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 1,789.49 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 701.12 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,490.61 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Loan | 25,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 9,031.50 | 9,099.26 | 18,716.90 | Loan | 8.00 | 3 years | Unsecured | For Business Purpose | |||||||||||
| 2 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Interest paid | 25,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 586.14 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Purchase of goods or services | 25,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 1,842.08 | 272.76 | 91.49 | ||||||||||||||||
| 4 | Diamond Power Infrastructure Limited | Monarch Infraparks Private Limited | Promoter controlled entity | Loan | 12,500.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 8,681.50 | 1,817.37 | 10,784.62 | Loan | 8.00 | 3 years | Unsecured | For Business Purpose | Textual Information(1) | ||||||||||
| 5 | Diamond Power Infrastructure Limited | Monarch Infraparks Private Limited | Promoter controlled entity | Interest paid | 12,500.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 285.75 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Diamond Power Infrastructure Limited | Smart Meters Technologies Private Limited | Entity Controlled by Promoter Company M/s GSEC Limited | Any other transaction | rent received | 25.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 1.43 | 7.26 | 6.86 | |||||||||||||||
| 7 | Diamond Power Infrastructure Limited | Electrify Energy Private Limited | Entity Controlled by Promoter Company M/s GSEC Limited | Any other transaction | rent received | 25.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 1.43 | 9.08 | 10.20 | |||||||||||||||
| 8 | Diamond Power Infrastructure Limited | Maheswar Sahu | Independent Director | Any other transaction | Board sitting fees | Audit Committee approval not required | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Diamond Power Infrastructure Limited | Rabindra Nath Nayak | Independent Director | Any other transaction | Board sitting fees | Audit Committee approval not required | 1.98 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Diamond Power Infrastructure Limited | Varsha Biswajit Adhikari | Independent Director | Any other transaction | Board sitting fees | Audit Committee approval not required | 1.50 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Diamond Power Infrastructure Limited | Maheswar Sahu | Independent Director | Remuneration | 10.00 | Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved | 2.50 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Diamond Power Infrastructure Limited | Rabindra Nath Nayak | Independent Director | Remuneration | 10.00 | Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved | 2.50 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Diamond Power Infrastructure Limited | Kavish shah | Relative of Promoter | Remuneration | 14.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 6.87 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Diamond Power Infrastructure Limited | Gomax Aviation Pvt.ltd | Promoter controlled entity | Interest paid | 2.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 0.88 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Loan | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 44.08 | 2,450.32 | 2,648.94 | Loan | 12.00 | 2 years | Unsecured | For Business Purpose | |||||||||||
| 16 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Interest paid | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 154.54 | 0.00 | 0.00 | ||||||||||||||||
| 17 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Any other transaction | Rent Income | 25.26 | Within the limits as approved by the Audit committee and Board. Hence, approved | 16.23 | 0.00 | 0.00 | |||||||||||||||
| 18 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Sale of goods or services | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 1,183.68 | 0.00 | 0.00 | ||||||||||||||||
| 19 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Purchase of goods or services | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 31,516.13 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Investment | Within the limits as approved by the Audit committee and Board. Hence, approved | 0.00 | 300.00 | 300.00 | |||||||||||||||||
| Total value of transaction during the reporting period | 53,362.72 | ||||||||||||||||||||||||
| Textual Information(1) | The Board and Audit Committee, in its meeting held on May 30, 2025, approved a modification (Not Material) amounting to ₹23.75 lakhs, representing a 19% change (Not material), in respect of Monarch Infraparks Private Limited, in accordance with the Related Party Transaction (RPT) Policy. |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 18,803.48 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 1,89,927.47 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0.00 | |