Integrated Filing — IndAS



General information about company

Scrip Code 541403
NSE Symbol DOLLAR
MSEI Symbol NOTLISTED
ISIN INE325C01035
Name of company DOLLAR INDUSTRIES 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 03-11-2025
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 Single segment
Description of single segment Garment & Hosiery and related service
Start date and time of board meeting 13-11-2025   15:00:00
End date and time of board meeting 13-11-2025   17:50:00
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 47,185.72 87,098.34
Other income 143.44 209.82
Total income 47,329.16 87,308.16
2 Expenses
(a) Cost of materials consumed 24,626.42 44,311.22
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,092.30) (6,913.28)
(d) Employee benefit expense 3,038.67 5,747.28
(e) Finance costs 610.19 1,256.53
(f) Depreciation, depletion and amortisation expense 987.81 1,934.84
(f) Other Expenses
1 SUB CONTRACT EXPENSES 10,249.38 19,150.46
2 OTHER EXPENSES 7,333.01 14,483.74
Total other expenses 17,582.39 33,634.20
Total expenses 42,753.18 79,970.79
3 Total profit before exceptional items and tax 4,575.98 7,337.37
4 Exceptional items 51.53 126.49
5 Total profit before tax 4,627.51 7,463.86
6 Tax expense
7 Current tax 1,265.42 2,035.57
8 Deferred tax (113.21) (226.55)
9 Total tax expenses 1,152.21 1,809.02
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 3,475.30 5,654.84
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 3,475.30 5,654.84
17 Other comprehensive income net of taxes 20.11 40.22
18 Total Comprehensive Income for the period 3,495.41 5,695.06
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,517.09 5,649.25
Total profit or loss, attributable to non-controlling interests (41.80) 5.58
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 20.11 40.22
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3,495.40 5,683.89
21 Details of equity share capital
Paid-up equity share capital 1,134.32 1,134.32
Face value of equity share capital 2 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 6.2 9.96
Diluted earnings (loss) per share from continuing operations 6.2 9.96
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 6.2 9.96
Diluted earnings (loss) per share from continuing and discontinued operations 6.2 9.96
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 Un-audited Consolidated Financial Results, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 13 2025 The Statutory Auditors have conducted the limited review audit of the above unaudited consolidated financial results 2 The Unaudited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI Listing Obligations and Disclosure Requirements Regulation 2015 the Regulation as amended 3 As on September 30 2025 Dollar Industries Limited the Group being parent company comprises of one Subsidiary and one Joint Venture Company 4 As the Group business activity falls within a single significant primary business segment ie Garment and Hosiery and related service no separate segment information is disclosed These in the context of Ind AS 108 on Operating Segments Reporting are considered to constitute one segment and hence the Company has not made any additional segment disclosures 5 The Board in its meeting held on 26th September 2025 had approved Composite Scheme of Arrangement under Sections 230 to 232 and other applicable sections of the Companies Act 2013 amongst Dollar Industries Limited Transferee Company Dindayal Texpro Private Limited Demerged Compan ADDS Projects Private Limited Transferor Company 1 Amicable Properties Private Limited Transferor Company 2 Bhawani Yarns Private Limited Transferor Company 3 Dollar Brands Private Limited Transferor Company 4 Goldman Trading Pvt Ltd Transferor Company 5 KPS Distributors Private Limited Transferor Company 6 PHPL Properties Private Limited Transferor Company 7 and Zest Merchants Private Limited Transferor Company 8 and their respective Shareholders and Creditors Scheme by virtue of which substantial related party transactions will be pruned down The Company has applied to BSE and NSE Stock Exchanges for their prior approval to the Scheme before submission to NCLT for its approval Approval from Stock Exchanges are awaited 6 Consolidated statement of Assets and Liabilities and Consolidated Cash Flow statement are Annexed herewith



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 24,806.38
Capital work-in-progress 790.41
Investment property
Goodwill 4.33
Other intangible assets 1,948.25
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 10.10
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 362.97
Total non-current financial assets 373.07
Deferred tax assets (net) 372.90
Other non-current assets 1,270.36
Total non-current assets 29,565.70
2 Current assets
Inventories 58,758.78
Current financial asset
Current investments 0.00
Trade receivables, current 54,469.47
Cash and cash equivalents 17.19
Bank balance other than cash and cash equivalents 10.47
Loans, current 225.00
Other current financial assets 173.31
Total current financial assets 54,895.44
Current tax assets (net)
Other current assets 8,639.49
Total current assets 1,22,293.71
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,51,859.41
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,134.32
Other equity 88,447.62
Total equity attributable to owners of parent 89,581.94
Non controlling interest 596.18
Total equity 90,178.12
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,466.62
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 1,102.05
Total non-current financial liabilities 3,568.67
Provisions, non-current 1,148.68
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 4,717.35
Current liabilities
Current financial liabilities
Borrowings, current 29,765.74
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 211.29
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20,837.56
Total Trade payable 21,048.85
Other current financial liabilities 5,046.25
Total current financial liabilities 55,860.84
Other current liabilities 471.68
Provisions, current 10.58
Current tax liabilities (Net) 620.84
Deferred government grants, Current
Total current liabilities 56,963.94
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 61,681.29
Total equity and liabilites 1,51,859.41
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)
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

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
1 Re-measurement gain/losses on defined benefit plans 2687000 5374000
Total Amount of items that will not be reclassified to profit and loss 26.87 53.74
2 Income tax relating to items that will not be reclassified to profit or loss 6.76 13.52
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 20.11 40.22



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 7,463.86
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,134.51
Adjustments for decrease (increase) in inventories (4,327.10)
Adjustments for decrease (increase) in trade receivables, current 1,821.10
Adjustments for decrease (increase) in trade receivables, non-current 0.25
Adjustments for decrease (increase) in other current assets (1,402.49)
Adjustments for decrease (increase) in other non-current assets (63.06)
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 (165.61)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (53.39)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,934.84
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 271.58
Adjustments for provisions, non-current (5.59)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (25.19)
Adjustments for dividend income 0.00
Adjustments for interest income 22.23
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) (128.95)
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) (1,031.33)
Net cash flows from (used in) operations 6,432.53
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,723.97
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,708.56
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 73.18
Purchase of property, plant and equipment 1,229.04
Proceeds from sales of investment property 0.00
Purchase of investment property 0.10
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development (2.13)
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 22.23
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8.06)
Net cash flows from (used in) investing activities (1,143.92)
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 200.04
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 (118.92)
Repayments of borrowings 616.65
Payments of lease liabilities 0.00
Dividends paid 1,701.48
Interest paid 1,117.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (227.04)
Net cash flows from (used in) financing activities (3,581.25)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (16.61)
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 (16.61)
Cash and cash equivalents cash flow statement at beginning of period 33.80
Cash and cash equivalents cash flow statement at end of period 17.19