| Scrip Code | 500097 |
|---|---|
| NSE Symbol | DALMIASUG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE495A01022 |
| Name of company | Dalmia Bharat Sugar and 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 | 29-01-2026 |
| 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 | 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 05-02-2026 18:30:00 |
| End date and time of board meeting | 05-02-2026 20:30:00 |
| 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 |
| 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? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 69,775.00 | 2,62,735.00 | |
| Other income | 2,869.00 | 5,935.00 | |
| Total income | 72,644.00 | 2,68,670.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,09,954.00 | 1,44,551.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (65,831.00) | 53,936.00 |
| (d) | Employee benefit expense | 6,151.00 | 16,130.00 |
| (e) | Finance costs | 1,211.00 | 3,831.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,290.00 | 9,938.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 8,553.00 | 22,576.00 |
| Total other expenses | 8,553.00 | 22,576.00 | |
| Total expenses | 63,328.00 | 2,50,962.00 | |
| 3 | Total profit before exceptional items and tax | 9,316.00 | 17,708.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 9,316.00 | 17,708.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,297.00 | 4,393.00 |
| 8 | Deferred tax | 42.00 | 80.00 |
| 9 | Total tax expenses | 2,339.00 | 4,473.00 |
| 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 | 6,977.00 | 13,235.00 |
| 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 | 6,977.00 | 13,235.00 |
| 17 | Other comprehensive income net of taxes | (2,531.00) | 8,575.00 |
| 18 | Total Comprehensive Income for the period | 4,446.00 | 21,810.00 |
| 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 | 1,619.00 | 1,619.00 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | 8.62 | 16.35 | |
| Diluted earnings (loss) per share from continuing operations | 8.62 | 16.35 | |
| 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 | 8.62 | 16.35 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 8.62 | 16.35 | |
| 24 | Debt equity ratio | 0.1700 | 0.1700 |
| 25 | Debt service coverage ratio | 3.1300 | 3.6100 |
| 26 | Interest service coverage ratio | 8.700 | 5.6200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The standalone financial results are approved by the Board of Directors at their meeting held on February 05, 2026 after being reviewed and recommended by the audit committee. The statutory auditors have carried limited review of these standalone financial results. 2. The standalone financial results of the company have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act, 2013 read with companies (Indian Accounting Standard) Rules, 2015 as amended. 3. The standalone financial results for the quarter and nine months ended December 31, 2025, have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 Interim financial reporting. 4. The Board has declared an interim divided @Rs. 4.50/- per share (face value Rs. 2/- per share) for FY 2025-26. 5. On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, has been recognised in the standalone financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. 6. For sugar season 2025-26, the Government of Uttar Pradesh announced an increase of Rs. 30 per quintal in the State Advised Price (SAP) for sugarcane and the Central Government has approved an increase in the Fair and Remunerative Price (FRP) of sugarcane by Rs.15 per quintal, applicable to Maharashtra. The impact relating to sugarcane procured during the period has been considered in the preparation of the standalone financial results for the quarter and nine months ended December 31, 2025. 7. On September 26, 2025, the Company entered into a Share Subscription cum Shareholders Agreement and upon the allotment of 51% of the share capital of Eagle Agrotech Holdings Limited (EAHL) on December 18, 2025, EAHL became a subsidiary of the Company. 8. The Company acquired Baghauli Sugar and Distillery Limited (BSDL) under the provisions of the Insolvency & Bankruptcy Code, 2016, on December 22, 2023. Subsequently, BSDL was merged with the Company with effect from April 1, 2024. As part of the acquisition, a 100 KLPD molasses-based distillery (under CWIP) was taken over. This facility has been converted into a 100 KLPD grain-based distillery and commenced commercial operations on December 27, 2025. 9. Due to seasonal nature of the industry, the standalone financial results for any quarter may not be true and appropriate reflection of the annual profitability of the company. 10. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. 11. Previous periods' figures have been regrouped/reclassified, wherever considered necessary to make them comparable with the figures of the current reporting periods. 12. The standalone financial results of the company are also available on stock exchange websites, www.nseindia.com, www.bseindia.com and on the company website www.dalmiasugar.com. |
|---|
| 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 | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Sugar | 54,615.00 | 2,05,619.00 | ||||
| 2 | Distillery | 32,388.00 | 90,198.00 | ||||
| 3 | Others | 0.00121 | 0.00597 | ||||
| Total Segment Revenue | 87,124.00 | 2,96,414.00 | |||||
| Less: Inter segment revenue | 17,349.00 | 33,679.00 | |||||
| Revenue from operations | 69,775.00 | 2,62,735.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | 8,360.00 | 14,859.00 | ||||
| 2 | Distillery | 2,195.00 | 6,556.00 | ||||
| 3 | Others | (28.00) | 124.00 | ||||
| Total Profit before tax | 10,527.00 | 21,539.00 | |||||
| i. Finance cost | 1,211.00 | 3,831.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 9,316.00 | 17,708.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 1,99,860.00 | 1,99,860.00 | ||||
| 2 | Distillery | 87,478.00 | 87,478.00 | ||||
| 3 | Others | 30,109.00 | 30,109.00 | ||||
| Total Segment Asset | 3,17,447.00 | 3,17,447.00 | |||||
| Un-allocable Assets | 1,77,691.00 | 1,77,691.00 | |||||
| Net Segment Asset | 4,95,138.00 | 4,95,138.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 83,356.00 | 83,356.00 | ||||
| 2 | Distillery | 43,079.00 | 43,079.00 | ||||
| 3 | Others | 71.00 | 71.00 | ||||
| Total Segment Liabilities | 1,26,506.00 | 1,26,506.00 | |||||
| Un-allocable Liabilities | 41,715.00 | 41,715.00 | |||||
| Net Segment Liabilities | 1,68,221.00 | 1,68,221.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Standalone | Standalone |
| 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 | (2,953.00) | 10,018.00 |
| Total Amount of items that will not be reclassified to profit and loss | (2,953.00) | 10,018.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (422.00) | 1,433.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 0.00 | (13.00) |
| Total Amount of items that will be reclassified to profit and loss | 0.00 | (13.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | (3.00) |
| 5 | Total Other comprehensive income | (2,531.00) | 8,575.00 |
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 98,821.00 | |
|---|---|---|---|
| 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 | 98,821.00 | |