Integrated Filing — IndAS



General information about company

Scrip Code 543288
NSE Symbol DEEPINDS
MSEI Symbol NOTLISTED
ISIN INE0FHS01024
Name of company DEEP 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 05-02-2026
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 Single segment
Description of single segment Onshore Oil and Gas Field Services
Start date and time of board meeting 05-02-2026   12:00:00
End date and time of board meeting 05-02-2026   13:15:00
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 22,149.98 64,200.80
Other income 991.21 4,460.64
Total income 23,141.19 68,661.44
2 Expenses
(a) Cost of materials consumed 8,822.46 27,718.95
(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 5.35
(d) Employee benefit expense 2,241.66 5,960.86
(e) Finance costs 432.39 1,496.06
(f) Depreciation, depletion and amortisation expense 1,565.10 4,359.01
(f) Other Expenses
1 Other Expenses 1,068.69 3,179.55
Total other expenses 1,068.69 3,179.55
Total expenses 14,130.30 42,719.78
3 Total profit before exceptional items and tax 9,010.89 25,941.66
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,010.89 25,941.66
6 Tax expense
7 Current tax 1,666.40 4,667.76
8 Deferred tax 209.52 846.02
9 Total tax expenses 1,875.92 5,513.78
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 7,134.97 20,427.88
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 7,134.97 20,427.88
17 Other comprehensive income net of taxes 288.06 760.30
18 Total Comprehensive Income for the period 7,423.03 21,188.18
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,805.85 19,429.74
Total profit or loss, attributable to non-controlling interests 329.12 998.14
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,093.91 20,190.04
Total comprehensive income for the period attributable to owners of parent non-controlling interests 329.12 998.14
21 Details of equity share capital
Paid-up equity share capital 3,200.00 3,200.00
Face value of equity share capital 5 5
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 10.63 30.36
Diluted earnings (loss) per share from continuing operations 10.63 30.36
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 10.63 30.36
Diluted earnings (loss) per share from continuing and discontinued operations 10.63 30.36
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 for the quarter and nine months ended 31st December , 2025 of Deep Industries Limited (Parent Company and its subsidiaries together referred to as the Group) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 5th February, 2026. 2.The above unaudited consolidated financial results for the quarter and nine months ended December 31, 2025 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3.The statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 4.The Group operates in a single reportable segment in accordance with IND AS 108 – Operating Segments, which is determined based on the “management approach” of how the Chief Operating Decision Maker (CODM) evaluates performance and allocates resources. The CODM reviews the Group's financial performance on a consolidated basis under two broad categories: Onshore Oil and Gas Field Services and Oil and Gas Offshore Support Services. These activities are closely integrated and interdependent, and collectively form a single operating and reportable segment. 5.During the current quarter, the Company acquired 3,50,000 equity shares of M/s Deep Natural Resources Limited, representing 70 Percent of the equity share capital of the investee company. The shares, having a face value of INR1 each, were acquired at a premium of INR 31.25 per share from M/s Prabha Energy Limited. Consequently, M/s Deep Natural Resources Limited has become a subsidiary of the Company and has been consolidated with effect from the current quarter. Accordingly, the financial results for the current quarter are not comparable with those of the previous periods to that extent. 6.On November 21, 2025, the Government of India notified four Labour Codes, effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. Based on the management's assessment and acturial Valuaiton, incremental impact of these changes has been recognised as an employee benefit expense in the result of the company for the quarter and nine months ended December 31, 2025.The Company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and will incorporate appropriate accounting treatment based on these developments as required. 7.The consolidated figures of the December quarter are the balancing figure between the unaudited figures in respect of the period upto December 31, 2025 and the unaudited year-to-date figures upto September 30, 2025 being the date of the end of the Second Quarter of the financial year which were subjected to limited review by the Auditors. 8.The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures.



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)
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 01-10-2025 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 Items that will not be reclassified to profit or loss 8.80 8.80
2 Foreign Currency Translation reserve 279.26 751.50
Total Amount of items that will not be reclassified to profit and loss 288.06 760.30
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
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 288.06 760.30