Integrated Filing — IndAS



General information about company

Scrip Code 544045
NSE Symbol DOMS
MSEI Symbol NOTLISTED
ISIN INE321T01012
Name of company DOMS 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 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 30-01-2026   15:30:00
End date and time of board meeting 30-01-2026   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 59,219.42 1,72,238.20
Other income 351.01 1,443.64
Total income 59,570.43 1,73,681.84
2 Expenses
(a) Cost of materials consumed 31,683.95 90,362.21
(b) Purchases of stock-in-trade 1,696.31 6,305.66
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (339.59) 832.49
(d) Employee benefit expense 8,476.76 24,273.54
(e) Finance costs 224.23 781.67
(f) Depreciation, depletion and amortisation expense 2,247.80 6,491.20
(f) Other Expenses
1 Other Expenses 7,361.65 20,298.27
Total other expenses 7,361.65 20,298.27
Total expenses 51,351.11 1,49,345.04
3 Total profit before exceptional items and tax 8,219.32 24,336.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,219.32 24,336.80
6 Tax expense
7 Current tax 2,204.31 6,573.92
8 Deferred tax (124.39) (374.27)
9 Total tax expenses 2,079.92 6,199.65
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 6,139.40 18,137.15
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 1.37 (0.78)
16 Total profit (loss) for period 6,140.77 18,136.37
17 Other comprehensive income net of taxes (17.48) (226.82)
18 Total Comprehensive Income for the period 6,123.29 17,909.55
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,790.02 17,344.66
Total profit or loss, attributable to non-controlling interests 350.75 791.71
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (17.07) (225.15)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.41) (1.67)
21 Details of equity share capital
Paid-up equity share capital 6,068.78 6,068.78
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 9.54 28.58
Diluted earnings (loss) per share from continuing operations 9.52 28.52
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 9.54 28.58
Diluted earnings (loss) per share from continuing and discontinued operations 9.52 28.52
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 of DOMS Industries Limited (the Holding Company or Parent), its five subsidiaries (collectively the Group), and one associate for the quarter and nine months ended December 31, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on January 30, 2026. 2. The above Unaudited Consolidated Financial Results of the Group have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. During the year ended March 31, 2024, the Holding Company had completed its Initial Public Offer (IPO) of 15,196,510 equity shares of face value of Rs. 10/- each comprising of (i) fresh issue of 4,367,088 equity shares at an issue price of Rs. 790 per equity share; (ii) fresh issue of 69,930 equity shares at an issue price of Rs. 715 per equity share for employee quota; (iii) an offer for sale of 10,759,492 equity shares at an issue price of Rs. 790 per equity share. The equity shares of the Holding Company were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on December 20, 2023. Details of the utilisation of IPO net proceeds is summarised below: (Rs. in Lakhs) Objects of Amount to be Revised amount Utilised upto Unutilised as at the Issue utilised (as per to be utilised* December 31, 2025 December 31, 2025 offer document) Part financing 28,000.00 28,000.00 25,457.98 2,542.02 of proposed project General 5157.50 5,272.45 5,272.45 - Corporate Purposes* Total utilisation 33,157.50 33,272.45 30,730.43 2,542.02 of funds Out of the Net proceeds which were unutilised as at December 31, 2025, Rs. 2,200.00 lakhs are temporarily invested in Fixed Deposits and Rs. 342.02 lakhs are held in the Companys Monitoring Account. *During the nine months ended December 31, 2025, net proceeds to be utilised have been revised from Rs. 33,157.50 lakhs to Rs. 33,272.45 lakhs, on account of actual issue expenses being lower than estimated as disclosed in the Offer Document. As a result Rs. 114.95 lakhs has been added in General Corporate purposes. For detailed notes kindly refer Consolidated Financial Results uploaded on the Stock Exchanges for the quarter and nine months ended December 31, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 Stationery Products 52,858.12 1,57,541.66
2 Hygiene Products 6,371.72 14,716.90
Total Segment Revenue 59,229.84 1,72,258.56
Less: Inter segment revenue 10.42 20.36
Revenue from operations 59,219.42 1,72,238.20
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Stationery Products 7,936.32 24,504.02
2 Hygiene Products 507.23 614.45
Total Profit before tax 8,443.55 25,118.47
i. Finance cost 224.23 781.67
ii. Other Unallocable Expenditure net off Unallocable income (1.37) 0.78
Profit before tax 8,220.69 24,336.02
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Stationery Products 1,49,400.56 1,49,400.56
2 Hygiene Products 16,595.80 16,595.80
Total Segment Asset 1,65,996.36 1,65,996.36
Un-allocable Assets 147.92 147.92
Net Segment Asset 1,66,144.28 1,66,144.28
4 Segment Liabilities
Segment Liabilities
1 Stationery Products 35,073.81 35,073.81
2 Hygiene Products 6,444.43 6,444.43
Total Segment Liabilities 41,518.24 41,518.24
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 41,518.24 41,518.24
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) * Depreciation and amortisation expense for the Hygiene Products segment includes an amortisation impact of Rs. 325.69 lakhs for nine months ended December 31, 2025 (Rs. 232.11 lakhs for the year ended March 31, 2025) arising from the fair valuation of brand, leasehold land and building. During the quarter and nine months ended December 31, 2024, the Group operated in two business segments: Stationery Products and Hygiene Products. However, the Hygiene Products segment did not meet the quantitative thresholds for reportable segments. Accordingly, separate segment information for the nine months ended December 31, 2024, is not presented (Also Refer Note 7 of the Consolidated Financial Results).



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Remeasurement of post employment benefit obligations (23.36) (303.11)
Total Amount of items that will not be reclassified to profit and loss (23.36) (303.11)
2 Income tax relating to items that will not be reclassified to profit or loss (5.88) (76.29)
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 (17.48) (226.82)