| Scrip Code | 500119 |
|---|---|
| NSE Symbol | DHAMPURSUG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE041A01016 |
| Name of company | DHAMPUR SUGAR MILLS 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 | 02-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 28-01-2026 |
| 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 | 02-02-2026 16:00:00 |
| End date and time of board meeting | 02-02-2026 17:40:00 |
| 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 |
| 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 | 66,744.00 | 2,12,022.00 | |
| Other income | 613.00 | 1,603.00 | |
| Total income | 67,357.00 | 2,13,625.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 54,813.00 | 82,950.00 |
| (b) | Purchases of stock-in-trade | 497.00 | 977.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (23,268.00) | 35,034.00 |
| (d) | Employee benefit expense | 2,297.00 | 6,337.00 |
| (e) | Finance costs | 843.00 | 3,459.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,643.00 | 4,373.00 |
| (f) | Other Expenses | ||
| 1 | Excise duty on sales | 21,626.00 | 64,343.00 |
| 2 | Other Expenses | 5,185.00 | 13,554.00 |
| Total other expenses | 26,811.00 | 77,897.00 | |
| Total expenses | 63,636.00 | 2,11,027.00 | |
| 3 | Total profit before exceptional items and tax | 3,721.00 | 2,598.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,721.00 | 2,598.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 430.00 | 430.00 |
| 8 | Deferred tax | 637.00 | 205.00 |
| 9 | Total tax expenses | 1,067.00 | 635.00 |
| 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 | 2,654.00 | 1,963.00 |
| 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 | 2,654.00 | 1,963.00 |
| 17 | Other comprehensive income net of taxes | 98.00 | 136.00 |
| 18 | Total Comprehensive Income for the period | 2,752.00 | 2,099.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,649.00 | 1,946.00 | |
| Total profit or loss, attributable to non-controlling interests | 5.00 | 17.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,747.00 | 2,082.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 5.00 | 17.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,430.00 | 6,430.00 | |
| 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 | 4.11 | 3.01 | |
| Diluted earnings (loss) per share from continuing operations | 4.11 | 3.01 | |
| 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 | 4.11 | 3.01 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.11 | 3.01 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. These results have been prepared in accordance with the Indian Accounting Standard 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company in their respective meetings held on February 02, 2026. The joint statutory auditors have carried out a limited review of these financial results. 2. U.P. Government has redetermined lower levy molasses obligation for the molasses year 2024-25. Financial results for the quarter ended September 30, 2025 and nine months ending December 31, 2025 are drawn after considering the impact thereof of Rs. 1.72 Crores. Accordingly profit before tax for the quarter ended September 30, 2025 and nine months ending December 31, 2025 is higher by Rs 1.72 Crores. 3. India Ratings & Research (a Fitch Group company) has reaffirmed the Parent Company’s long-term loan, fixed deposit, and issuer ratings at AA-, and has also reaffirmed the A1+ rating for the working capital limits. 4. On November 21, 2025 the Government of India notified four labour codes i.e. the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 ('New Labour Codes') consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of financial impact due to these changes in regulations. Based on information available and guidance provided by the Institute of Chartered Accountants of India, the Group has assessed impact of these changes and is of the view that there will be no material financial impact of the same. It continues to monitor the developing regulatory scenario, including finalisation of Central/ State Rules and clarifications from the Government on other aspects of labour codes. The accounting effect of such developments, if any, would be appropriately considered. 5. The Parent Company has its commercial paper 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: a.) Credit Rating :- IND A1+ b.) Outstanding amount as at Dec 31, 2025 :- Rs. 100 Crores (Face Value) c.) Due date of repayment with interest:- Rs. 100 Crores on January 09, 2026 d.) (i) Actual date of repayment with interest (during the Quarter) :- Rs. 100 Crores on October 10, 2025 (issued on July 25, 2025) and Rs. 100 Crores on October 13, 2025 (issued on July 14, 2025) d.) (ii) Actual date of repayment with interest (after the Quarter and before Board Meeting) :- Rs. 100 Crores on January 09, 2026 (issued on October 10, 2025) e.) Ratios :- S.No. Particulars Quarter Ended Nine Months Ended Year Ended 31-Dec-25 30-Sep-25 31-Dec-24 31-Dec-25 31-Dec-24 31-Mar-25 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) i.)Debt-to-Equity Ratio (in times) 0.50 0.43 0.61 0.50 0.61 0.79 ii.)Debt service coverage ratio (in times) 1.76 0.44 1.85 1.08 0.82 1.09 iii.)Interest service coverage ratio (in times) 6.10 1.55 4.12 2.83 2.20 3.27 iv.)Current ratio (in times) 1.49 1.80 1.21 1.49 1.21 1.29 v.)Long term debt to working capital (in times) 0.64 0.73 0.78 0.64 0.78 0.61 vi.)Current liability ratio (in times) 0.69 0.55 0.78 0.69 0.78 0.78 vii.)Total debts to total assets (in times) 0.27 0.26 0.32 0.27 0.32 0.38 viii.)Debtors turnover (in times) (not annualised for the quarters)1.23 1.23 2.82 3.83 7.55 5.82 ix.)Inventory turnover (in times) (not annualised for the quarters) 1.49 1.48 1.10 2.71 2.20 2.55 x.)Operating margin (%) 5.92% -0.56% 4.29% 2.10% 1.40% 4.05% xi.)Net profit margin (%) 3.98% -1.10% 2.59% 0.93% 0.18% 1.97% xii.)Bad debt to accounts receivable ratio (%) (not annualised for the quarters) 0.00 - - 0.02% - - xiii.)Capital redemption reserve (Rs. in Crores) 2.08 2.08 1.00 2.08 1.00 1.00 xiv.)Net worth (Rs. in Crores) 1,153.05 1,125.50 1,103.49 1,153.05 1,103.49 1,152.46 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Sugar | 37,688.00 | 1,08,402.00 | ||||
| 2 | Power | 8,995.00 | 13,398.00 | ||||
| 3 | Ethanol | 11,004.00 | 34,581.00 | ||||
| 4 | Chemicals | 1,829.00 | 13,251.00 | ||||
| 5 | Potable Spirits | 24,170.00 | 70,753.00 | ||||
| 6 | Others | 2,279.00 | 12,487.00 | ||||
| Total Segment Revenue | 85,965.00 | 2,52,872.00 | |||||
| Less: Inter segment revenue | 19,221.00 | 40,850.00 | |||||
| Revenue from operations | 66,744.00 | 2,12,022.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | 413.00 | (504.00) | ||||
| 2 | Power | 3,035.00 | 3,438.00 | ||||
| 3 | Ethanol | 753.00 | 2,110.00 | ||||
| 4 | Chemicals | 163.00 | 659.00 | ||||
| 5 | Potable Spirits | 399.00 | 1,102.00 | ||||
| 6 | Others | 8.00 | 152.00 | ||||
| Total Profit before tax | 4,771.00 | 6,957.00 | |||||
| i. Finance cost | 843.00 | 3,459.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 207.00 | 900.00 | |||||
| Profit before tax | 3,721.00 | 2,598.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 98,930.00 | 98,930.00 | ||||
| 2 | Power | 41,066.00 | 41,066.00 | ||||
| 3 | Ethanol | 27,766.00 | 27,766.00 | ||||
| 4 | Chemicals | 4,102.00 | 4,102.00 | ||||
| 5 | Potable Spirits | 3,511.00 | 3,511.00 | ||||
| 6 | Others | 937.00 | 937.00 | ||||
| Total Segment Asset | 1,76,312.00 | 1,76,312.00 | |||||
| Un-allocable Assets | 34,594.00 | 34,594.00 | |||||
| Net Segment Asset | 2,10,906.00 | 2,10,906.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 20,713.00 | 20,713.00 | ||||
| 2 | Power | 519.00 | 519.00 | ||||
| 3 | Ethanol | 2,205.00 | 2,205.00 | ||||
| 4 | Chemicals | 926.00 | 926.00 | ||||
| 5 | Potable Spirits | 1,654.00 | 1,654.00 | ||||
| 6 | Others | 30.00 | 30.00 | ||||
| Total Segment Liabilities | 26,047.00 | 26,047.00 | |||||
| Un-allocable Liabilities | 69,448.00 | 69,448.00 | |||||
| Net Segment Liabilities | 95,495.00 | 95,495.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 6 Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. 7 The standalone results are available on the Company's website www.dhampursugar.com. The particulars in respect of Standalone results are as under: (Rs. in Crores) Sl. No. Particulars Quarter Ended Nine Months Ended Year Ended 31-Dec-25 30-Sep-25 31-Dec-24 31-Dec-25 31-Dec-24 31-Mar-25 (Unaudited)(Unaudited)(Unaudited)(Unaudited)(Unaudited) (Audited) a. Total revenue 673.55 713.01 593.67 2,135.19 1,861.68 2,673.96 b. Profit before tax 37.14 (13.48) 21.50 24.77 3.28 74.84 c. Profit after tax 26.47 (8.77) 14.97 18.42 2.77 52.15 d. Other comprehensive income (OCI) 0.98 0.76 0.53 1.36 0.35 0.13 e. Total comprehensive income 27.45 (8.01) 15.50 19.78 3.12 52.28 8 Figures for the previous corresponding periods have been regrouped, wherever considered necessary. |
|---|
| 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 | Gain/(loss) on fair value of equity investmentss | 12.00 | 5.00 |
| Total Amount of items that will not be reclassified to profit and loss | 12.00 | 5.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2.00 | 1.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 135.00 | 202.00 |
| Total Amount of items that will be reclassified to profit and loss | 135.00 | 202.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 47.00 | 70.00 |
| 5 | Total Other comprehensive income | 98.00 | 136.00 |