Integrated Filing — IndAS



General information about company

Scrip Code 543593
NSE Symbol DBOL
MSEI Symbol NA
ISIN INE0I3401014
Name of company Dhampur Bio Organics 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 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-11-2025   13:00:00
End date and time of board meeting 13-11-2025   13:45:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 Consolidated Consolidated
1 Income
Revenue from operations 82,488.00 1,60,856.00
Other income 1,348.00 1,506.00
Total income 83,836.00 1,62,362.00
2 Expenses
(a) Cost of materials consumed 1,994.00 12,558.00
(b) Purchases of stock-in-trade 2,011.00 3,972.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 44,441.00 76,453.00
(d) Employee benefit expense 2,708.00 5,184.00
(e) Finance costs 1,427.00 3,591.00
(f) Depreciation, depletion and amortisation expense 1,455.00 2,883.00
(f) Other Expenses
1 Other Expenses 5,421.00 10,822.00
2 Excise duty on sale of goods 26,719.00 52,535.00
Total other expenses 32,140.00 63,357.00
Total expenses 86,176.00 1,67,998.00
3 Total profit before exceptional items and tax (2,340.00) (5,636.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,340.00) (5,636.00)
6 Tax expense
7 Current tax 49.00 49.00
8 Deferred tax (790.00) (1,886.00)
9 Total tax expenses (741.00) (1,837.00)
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 (1,599.00) (3,799.00)
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 (1,599.00) (3,799.00)
17 Other comprehensive income net of taxes 97.00 92.00
18 Total Comprehensive Income for the period (1,502.00) (3,707.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,599.00) (3,799.00)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 97.00 92.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 6,639.00 6,639.00
Face value of equity share capital 10 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 -2.41 -5.73
Diluted earnings (loss) per share from continuing operations -2.41 -5.72
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 -2.41 -5.73
Diluted earnings (loss) per share from continuing and discontinued operations -2.41 -5.72
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 unaudited consolidated financial results are approved in the meeting of the Board of Directors held on November 13, 2025 after being reviewed and recommended by the Audit Committee. 2.The Parent Company had its commercial papers 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: i) Credit Rating: Care A2+ ii) Outstanding amount as on September 30, 2025: Nil iii) Due date of repayment: August 12, 2025 iv) Actual date of repayment: August 12, 2025 Ratios: Quarter ended Quarter ended Quarter ended Half Year ended Year ended 30-9-25 30-6-25 30-9-24 30-9-25 30-9-24 31-3-25 a. Debt-to-Equity (D/E) Ratio (in times) (Total Debt (long term+Short term including current maturity)/Total Shareholder's Equity) 0.58 0.98 0.58 0.58 0.58 1.14 b. Debt service coverage ratio (in times) (Profit/ (loss) after tax+depreciation+interest on term loan)/ (Interest on term loan+interest capitalized+long term principal repayment amount during the period) 0.20 -0.07 -0.27 0.07 0.21 1.04 c. Interest service coverage ratio (in times) (Profit/ (loss) after tax+depreciation+finance cost)/(finance cost+interest Capitalised) 0.87 0.63 0.23 0.73 0.99 1.99 d. Current ratio (in times) (Current Asset/Current liabilities) 1.13 1.13 1.18 1.13 1.18 1.14 e. Long term debt to working capital (in times) (Long-term debt including current maturities /Total Working capital (Current Assets-Current Liabilities excluding current maturities of long term debt) 2.06 1.61 1.71 2.06 1.71 1.40 f. Current liability ratio (in times) (Current liabilities/Total liabilities) 0.64 0.75 0.65 0.64 0.65 0.78 g. Total debts to total assets (in times) (Long term debt incl current maturities+ Short term debt)/Total Assets) 0.34 0.46 0.34 0.34 0.34 0.48 h. Debtors turnover (in times) (not annualised for the quarters) (Revenue from operations/Average Accounts Receivable) (Closing Accounts Receivable+Opening Accounts Receivable)/2) 15.65 15.11 8.70 28.92 16.76 37.84 i. Inventory turnover (in times) (not annualised for the quarters) (Revenue from operations/Average Inventory (Closing inventory+Opening inventory}/2) 1.49 0.83 1.07 2.27 1.73 2.47 j. Operating margin (Percentage) {Operating Profit (profit/ (loss) before tax+finance cost-other income)/Revenue from operations} -2.74 Percn -1.65 Percn -3.32 Percn -2.21 Percn 0.00 Percn 2.94 Percn k. Net profit margin (Percentage) (Net Profit/ (loss) after tax/Revenue from operations) -1.94 Percn -2.81 Percn -3.69 Percn -2.36 Percn -1.83 Percn 0.55 Percn l. Bad debt to accounts receivable ratio (Percentage) (not annualised for the quarters) (Bad debts/average account receivable) 0.13 Percn 0.13 Percn 0.00 Percn 0.25 Percn 0.01 Percn 0.82 Percn m. Capital redemption reserve (Rs. in Crores) Nil Nil Nil Nil Nil Nil n. Net worth (As per Sec 2(57) of Companies Act, 2013) (Rs. in Crores) (Excluding capital reserve of Rs. 714.56 Crores created at the time of demerger accounting) 247.03 275.25 257.25 247.03 257.25 297.18 (Percn means Percentage) 3. Pursuant to the resolution passed by the shareholders of the Parent Company dated May 4, 2025 via Postal Ballot wherein DBO Employee Stock Option Scheme 2025 was approved, during the quarter ended September 30, 2025, the Parent Company granted 357881 stock options convertibles into equal number of equity shares of the Parent Company of face value of Rs. 10/- each, as approved by the Nomination and Remuneration Committee (NRC) of the Parent Company, to the eligible employees of the Parent Company, through Trust route, under the DBO Employee Stock Option Scheme 2025. The Parent Company has granted interest free loan to the DBO Employee Welfare Trust (Trust) amounting to Rs. 500,00,000 /- (Rupees Five Crore only) and the Trust has acquired 5,84,000 shares from the market at an average price of Rs. 84.92 per share. Acquisition cost of shares held by the Trust is presented as reduction in ‘Other Equity’. Share based payment expense for the quarter and six months ended September 30, 2025 is Rs. 0.07 crore. 4. Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. 5. Figures for the previous corresponding periods have been regrouped, wherever considered necessary. 6. The consolidated unaudited financial results are available on the website of the Company (www.dhampur.com). The specified items of the standalone unaudited financial results of the compnay are given below: Quarter ended Quarter ended Quarter ended Half Year ended Year ended 30-9-25 30-6-25 30-9-24 30-9-25 30-9-24 31-3-25 Total Income 806.58 822.90 634.89 1629.48 1273.46 2718.11 Profit/(Loss) before tax -22.94 -29.58 -34.53 -52.52 -32.82 17.84 Profit/(Loss) after tax -15.53 -19.37 -22.46 -34.90 -21.35 12.09



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,12,834.00
Capital work-in-progress 812.00
Investment property 0.00
Goodwill 8.00
Other intangible assets 774.00
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 219.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 268.00
Total non-current financial assets 487.00
Deferred tax assets (net) 0.00
Other non-current assets 681.00
Total non-current assets 1,15,596.00
2 Current assets
Inventories 32,602.00
Current financial asset
Current investments 0.00
Trade receivables, current 5,646.00
Cash and cash equivalents 2,832.00
Bank balance other than cash and cash equivalents 2,749.00
Loans, current 0.00
Other current financial assets 62.00
Total current financial assets 11,289.00
Current tax assets (net) 818.00
Other current assets 4,168.00
Total current assets 48,877.00
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 1,64,473.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,639.00
Other equity 89,520.00
Total equity attributable to owners of parent 96,159.00
Non controlling interest 0.00
Total equity 96,159.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 20,218.00
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 340.00
Total non-current financial liabilities 20,558.00
Provisions, non-current 2,272.00
Deferred tax liabilities (net) 2,081.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 15.00
Total non-current liabilities 24,926.00
Current liabilities
Current financial liabilities
Borrowings, current 35,143.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 738.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,536.00
Total Trade payable 3,274.00
Other current financial liabilities 3,288.00
Total current financial liabilities 41,705.00
Other current liabilities 1,374.00
Provisions, current 309.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 43,388.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 68,314.00
Total equity and liabilites 1,64,473.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 45,147.00 93,745.00
2 Bio Fuels & Spirits 9,554.00 22,320.00
3 Country Liquor 29,643.00 58,277.00
Total Segment Revenue 84,344.00 1,74,342.00
Less: Inter segment revenue 1,856.00 13,486.00
Revenue from operations 82,488.00 1,60,856.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 134.00 (690.00)
2 Bio Fuels & Spirits (443.00) (379.00)
3 Country Liquor 470.00 903.00
Total Profit before tax 161.00 (166.00)
i. Finance cost 1,427.00 3,591.00
ii. Other Unallocable Expenditure net off Unallocable income 1,074.00 1,879.00
Profit before tax (2,340.00) (5,636.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1,11,851.00 1,11,851.00
2 Bio Fuels & Spirits 34,096.00 34,096.00
3 Country Liquor 6,168.00 6,168.00
Total Segment Asset 1,52,115.00 1,52,115.00
Un-allocable Assets 12,358.00 12,358.00
Net Segment Asset 1,64,473.00 1,64,473.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 7,258.00 7,258.00
2 Bio Fuels & Spirits 1,386.00 1,386.00
3 Country Liquor 786.00 786.00
Total Segment Liabilities 9,430.00 9,430.00
Un-allocable Liabilities 58,884.00 58,884.00
Net Segment Liabilities 68,314.00 68,314.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 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
1 Foreign Currency Translation Reserve 9700000 9200000
Total Amount of items that will be reclassified to profit and loss 97.00 92.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 97.00 92.00



Cash flow statement, indirect

Amount in (Lakhs)

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 Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (5,636.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3,591.00
Adjustments for decrease (increase) in inventories 76,830.00
Adjustments for decrease (increase) in trade receivables, current (180.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (576.00)
Adjustments for other financial assets, non-current (2.00)
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (7,431.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (308.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,883.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current (71.00)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current (63.00)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 73.00
Adjustments for share-based payments 7.00
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 40.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (233.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 74,414.00
Net cash flows from (used in) operations 68,778.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (111.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 68,889.00
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 45.00
Purchase of property, plant and equipment 1,943.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
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 0.00
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 71.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 45.00
Net cash flows from (used in) investing activities (1,782.00)
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 499.00
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 1,009.00
Repayments of borrowings 60,878.00
Payments of lease liabilities 270.00
Dividends paid 830.00
Interest paid 3,695.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (65,163.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,944.00
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 1,944.00
Cash and cash equivalents cash flow statement at beginning of period 888.00
Cash and cash equivalents cash flow statement at end of period 2,832.00