Integrated Filing — IndAS
General information about company
| Scrip Code |
544198 |
| NSE Symbol |
DEEDEV |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE841L01016 |
| Name of company |
DEE Development Engineers 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 |
03-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-01-2026 |
| 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 |
03-02-2026 10:30:00 |
| End date and time of board meeting |
03-02-2026 13:10:00 |
| 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 |
28,666.77 |
78,042.59 |
|
Other income |
563.32 |
1,489.54 |
|
Total income |
29,230.09 |
79,532.13 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
12,932.51 |
35,470.17 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(388.86) |
(4,858.57) |
| (d) |
Employee benefit expense |
4,611.79 |
13,701.07 |
| (e) |
Finance costs |
1,508.20 |
4,026.67 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,372.14 |
3,961.15 |
| (f) |
Other Expenses |
| 1 |
Consumption of stores and spare parts |
1,924.44 |
6,652.28 |
| 2 |
Other Expenses |
4,822.95 |
14,320.44 |
|
Total other expenses |
6,747.39 |
20,972.72 |
|
Total expenses |
26,783.17 |
73,273.21 |
| 3 |
Total profit before exceptional items and tax |
2,446.92 |
6,258.92 |
| 4 |
Exceptional items |
(421.85) |
(421.85) |
| 5 |
Total profit before tax |
2,025.07 |
5,837.07 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
394.58 |
1,115.06 |
| 8 |
Deferred tax |
(224.93) |
(227.20) |
| 9 |
Total tax expenses |
169.65 |
887.86 |
| 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 |
1,855.42 |
4,949.21 |
| 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 |
1,855.42 |
4,949.21 |
| 17 |
Other comprehensive income net of taxes |
215.52 |
587.79 |
| 18 |
Total Comprehensive Income for the period |
2,070.94 |
5,537.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,828.45 |
4,934.86 |
|
Total profit or loss, attributable to non-controlling interests |
26.97 |
14.35 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,043.97 |
5,522.65 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
26.97 |
14.35 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
6,926.34 |
6,926.34 |
|
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 |
2.68 |
7.16 |
|
Diluted earnings (loss) per share from continuing operations |
2.67 |
7.13 |
| 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 |
2.68 |
7.16 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.67 |
7.13 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Piping division |
24,365.62 |
68,746.53 |
| 2 |
Power division |
1,214.63 |
3,757.97 |
| 3 |
Heavy fabrication |
3,110.48 |
6,045.56 |
| 4 |
Unallocated |
0.0031784 |
0.0036333 |
|
Total Segment Revenue |
29,008.57 |
78,913.39 |
|
Less: Inter segment revenue |
341.80 |
870.80 |
|
Revenue from operations |
28,666.77 |
78,042.59 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Piping division |
3,996.39 |
10,184.15 |
| 2 |
Power division |
(768.79) |
(1,026.66) |
| 3 |
Heavy fabrication |
419.76 |
1,285.10 |
| 4 |
Unallocated |
(203.25) |
(848.13) |
|
Total Profit before tax |
3,444.11 |
9,594.46 |
|
i. Finance cost |
1,419.04 |
3,757.39 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
2,025.07 |
5,837.07 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Piping division |
1,75,198.62 |
1,75,198.62 |
| 2 |
Power division |
9,762.56 |
9,762.56 |
| 3 |
Heavy fabrication |
4,084.39 |
4,084.39 |
| 4 |
Unallocated |
2,273.66 |
2,273.66 |
|
Total Segment Asset |
1,91,319.23 |
1,91,319.23 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,91,319.23 |
1,91,319.23 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Piping division |
96,965.05 |
96,965.05 |
| 2 |
Power division |
3,697.79 |
3,697.79 |
| 3 |
Heavy fabrication |
1,565.96 |
1,565.96 |
| 4 |
Unallocated |
2,930.35 |
2,930.35 |
|
Total Segment Liabilities |
1,05,159.15 |
1,05,159.15 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
1,05,159.15 |
1,05,159.15 |
|
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 |
01-10-2025 |
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 the net defined benefit liability/asset, net |
26.42 |
104.47 |
| 2 |
Income tax effect |
(6.65) |
(26.29) |
|
Total Amount of items that will not be reclassified to profit and loss |
19.77 |
78.18 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
195.75 |
509.61 |
|
Total Amount of items that will be reclassified to profit and loss |
195.75 |
509.61 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
215.52 |
587.79 |