Integrated Filing — IndAS



General information about company

Scrip Code 506405
NSE Symbol DMCC
MSEI Symbol NOTLISTED
ISIN INE505A01010
Name of company DMCC SPECIALITY CHEMICALS 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 06-02-2026
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 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 Chemicals
Start date and time of board meeting 06-02-2026   13:00:00
End date and time of board meeting 06-02-2026   15:05:00
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 15,086.62 40,394.02
Other income 19.05 86.91
Total income 15,105.67 40,480.93
2 Expenses
(a) Cost of materials consumed 11,444.45 27,831.06
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (436.84) (168.56)
(d) Employee benefit expense 746.55 2,235.23
(e) Finance costs 230.82 624.08
(f) Depreciation, depletion and amortisation expense 376.23 1,207.47
(f) Other Expenses
1 Power,Fuel and Water Charges 323.23 988.71
2 Repairs to Machinery & Buildings 376.86 1,506.22
3 Other Expenses 1,160.64 3,441.62
Total other expenses 1,860.73 5,936.55
Total expenses 14,221.94 37,665.83
3 Total profit before exceptional items and tax 883.73 2,815.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 883.73 2,815.10
6 Tax expense
7 Current tax 200.11 537.53
8 Deferred tax 66.75 310.11
9 Total tax expenses 266.86 847.64
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 616.87 1,967.46
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 616.87 1,967.46
17 Other comprehensive income net of taxes (4.14) (47.70)
18 Total Comprehensive Income for the period 612.73 1,919.76
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 2,493.99 2,493.99
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 2.47 7.89
Diluted earnings (loss) per share from continuing operations 2.47 7.89
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 2.47 7.89
Diluted earnings (loss) per share from continuing and discontinued operations 2.47 7.89
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) Notes: 1)The above unaudited standalone and consolidated results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and other relevant amendments thereafter. These financial results have been reviewed and recommended for adoption by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th February, 2026. The Statutory Auditors have carried out a limited review of the unaudited standalone and consolidated financial results of the Company for the quarter and Nine Months ended 31st December, 2025, in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an unmodified review opinion on these results. 2)On November 21, 2025 the Government of India notified provisions of The Labour Codes. These Labour Codes consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment and amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The adjustments for Labour Codes represent an increase in gratuity liability arising out of past service cost and increase in leave liability together by Rs 12.59 Lakhs which is recognized in the Profit and loss statement in the current quarter. 3)The operations of the company are limited to one segment, namely Manufacturing and Sale of Chemicals, hence the segment wise disclosure requirements of Ind AS 108 on Operating Segment are not applicable to it. 4)Under Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 and in line with the requirements of Regulation 47 (2) of the Listing Regulations, 2015, the above is an extract of the detailed format of Un-audited (Standalone and Consolidated) Financial Results for the quarter and Nine Months ended 31st December, 2025 (Results), filed with the Stock Exchanges are available on the website of BSE Limited (URL: www.bseindia.com/corporates) the National Stock Exchange of India Ltd (URL: www.nseindia.com/corporates) and on the company's website (URL: https://www.dmcc.com/investor/statutory-information/financial-results). 5)Figures re-grouped wherever necessary to make them comparable



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 and Loss (4.92) (35.54)
Total Amount of items that will not be reclassified to profit and loss (4.92) (35.54)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 19.96
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and Loss 0.78 7.80
Total Amount of items that will be reclassified to profit and loss 0.78 7.80
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.14) (47.70)