Integrated Filing — IndAS



General information about company

Scrip Code 544276
NSE Symbol DBEIL
MSEI Symbol NOTLISTED
ISIN INE0OPA01019
Name of company Deepak Builders & Engineers India 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-10-2025
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 Construction work
Start date and time of board meeting 14-11-2025   18:00:00
End date and time of board meeting 14-11-2025   18:50:00
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 Declaration of unmodified opinion
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 09-02-2024
Indicate Company website link for updated RPT policy of the Company https://www.deepakbuilders.co.in
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
1 Income
Revenue from operations 4,505.21 15,165.64
Other income 128.83 240.01
Total income 4,634.04 15,405.65
2 Expenses
(a) Cost of materials consumed 514.53 5,041.53
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 688.29 1,452.84
(e) Finance costs 561.37 1,123.49
(f) Depreciation, depletion and amortisation expense 173.17 349.77
(f) Other Expenses
1 Other Expenses 2,027.60 4,765.82
Total other expenses 2,027.60 4,765.82
Total expenses 3,964.96 12,733.45
3 Total profit before exceptional items and tax 669.08 2,672.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 669.08 2,672.20
6 Tax expense
7 Current tax 171.68 678.26
8 Deferred tax (0.86) (3.31)
9 Total tax expenses 170.82 674.95
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 498.26 1,997.25
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 498.26 1,997.25
17 Other comprehensive income net of taxes (14.43) (36.03)
18 Total Comprehensive Income for the period 483.83 1,961.22
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 4,658.09 4,658.09
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 1.07 4.29
Diluted earnings (loss) per share from continuing operations 1.07 4.29
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 1.07 4.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.07 4.29
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) NOTES: 1.The Company's un-audited financial results for the quarter ended Sept. 30, 2025 have been prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under section 133 of the Companies Act, 2013 read with Rules made thereunder. 2.The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meetings held on 14.11.2025. The Statutory Auditors have expressed an unmodified opinion on these un-audited financial results. The figures are in Lacs except Face value of Equity Shares and EPS, which are in Rupees. 3.The Statutory Auditors have carried out the ‘Limited Review' of the Unaudited Standalone Financial Results of the Company for the quarter ended Sept. 30, 2025 in accordance with the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4. The un-audited financial results of the company will be available on the websites of the Stock Exchanges i.e. www.bseindia.com and www.nseindia.com. the same is also available on the company's website www.deepakbuilders.co.in 5. The revenue of the Company is derived from a single segment, i.e., construction work and related materials. The operational revenue comprises from construction contracts (including unbilled revenue) and sale of materials. 6. The pace of the construction has been slow down due to heavy rain during the month of July and August, 2025 and non availability of blocked site of the running projects, accordingly the turnover and revenue has been declined. 7. The company has declared the final dividend of Rs. 1/- per share i.e. 10% of the face value of the shares for the year ending 31st March, 2025, pursuant to the approval of the shareholders at the Annual General Meeting held on 27.09.2025. For Deepak Builders and Engineers India Limited Place: Ludhiana Date: 14.11.2025 Sd/- Deepak Kumar Singal Managing Director DIN :01562688



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 5,751.21
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 928.73
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 29.90
Trade receivables, non-current 1,485.38
Loans, non-current 4,308.20
Other non-current financial assets 7,623.28
Total non-current financial assets 13,446.76
Deferred tax assets (net)
Other non-current assets
Total non-current assets 20,126.70
2 Current assets
Inventories 38,733.63
Current financial asset
Current investments 0.00
Trade receivables, current 10,080.54
Cash and cash equivalents 675.46
Bank balance other than cash and cash equivalents 0.00
Loans, current 17,509.52
Other current financial assets 0.00
Total current financial assets 28,265.52
Current tax assets (net)
Other current assets
Total current assets 66,999.15
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 87,125.85
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,658.09
Other equity 38,099.47
Total equity attributable to owners of parent 42,757.56
Non controlling interest
Total equity 42,757.56
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,971.91
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 520.80
Total non-current financial liabilities 4,492.71
Provisions, non-current 131.56
Deferred tax liabilities (net) 85.99
Deferred government grants, Non-current
Other non-current liabilities 13,120.73
Total non-current liabilities 17,830.99
Current liabilities
Current financial liabilities
Borrowings, current 10,847.65
Trade payables, 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 10,040.09
Total Trade payable 10,040.09
Other current financial liabilities 1,463.58
Total current financial liabilities 22,351.32
Other current liabilities 2,487.68
Provisions, current 0.00
Current tax liabilities (Net) 1,698.30
Deferred government grants, Current
Total current liabilities 26,537.30
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 44,368.29
Total equity and liabilites 87,125.85
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 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



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 REVALUATION OF ASSETS -1928000 -4815000
Total Amount of items that will not be reclassified to profit and loss (19.28) (48.15)
2 Income tax relating to items that will not be reclassified to profit or loss (4.85) (12.12)
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 (14.43) (36.03)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,672.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 804.15
Adjustments for decrease (increase) in inventories (9,916.09)
Adjustments for decrease (increase) in trade receivables, current 4,843.72
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 176.96
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 539.98
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 396.97
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (645.22)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 349.77
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 25.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 629.32
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) (17.23)
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) (2,812.67)
Net cash flows from (used in) operations (140.47)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 261.28
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (401.75)
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 228.50
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (228.50)
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 (23.13)
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 1,657.94
Repayments of borrowings 0.00
Payments of lease liabilities 25.52
Dividends paid 465.81
Interest paid 785.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 357.99
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (272.26)
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 (272.26)
Cash and cash equivalents cash flow statement at beginning of period 947.72
Cash and cash equivalents cash flow statement at end of period 675.46





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Parmod G Gupta & Associates Yes 29-02-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 24-10-2024
Amount Raised 26,004.30
Report filed for Quarter ended 30-09-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Crisil Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details

Name of signatory Deepak Kumar Singal
Designation of person Managing Director
Place Ludhiana
Date 14-11-2024




Amount in (Lakhs)

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 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Deepak Kumar Singal Managing Director Remuneration 360.00 Approved 90.00 14.20 11.76
2 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Sunita Singal Whole Time Director Remuneration 240.00 Approved 45.00 10.74 37.32
3 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Rishabh Gupta Chief Financial Officer Remuneration 15.60 Approved 4.54 0.00 0.10
4 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Anil Kumar Company Secretary Remuneration 10.20 Approved 5.11 0.00 1.67
5 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Deepak Kumar Singal Managing Director Any other transaction Rent paid 12.60 Approved 6.62 10.00 15.98
6 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Inderdev Singh Independent Director Any other transaction Sitting fees Approved 2.45 0.00 0.45
7 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Vinod Kumar Kathuria Independent Director Any other transaction Sitting fees Approved 2.25 0.00 0.39
8 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Kashish Mittal Independent Director Any other transaction Sitting fees Approved 1.25 0.00 0.16
9 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Deepak Singal Engineers & Builders Private Limited Group Company Sale of goods or services Approved 521.22 2,292.10 420.32
10 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Deepak Singal Engineers & Builders Private Limited Group Company Purchase of goods or services Approved 61.96 2,292.10 420.32
11 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Harnam Singh Khosa Executive Director Remuneration Approved 6.00 0.00 2.79
12 DEEPAK BUILDERS & ENGINEERSINDIALIMITED Parveen Kumari Chief Financial Officer Remuneration 21.60 Approved 0.12 0.00 1.48
Total value of transaction during the reporting period 746.52





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 14,124.00
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 0.00
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