Integrated Filing — IndAS



General information about company

Scrip Code 512519
NSE Symbol DONEAR
MSEI Symbol NOTLISTED
ISIN INE668D01028
Name of company Donear 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 Textile Manufacturing
Start date and time of board meeting 09-02-2026   13:04:00
End date and time of board meeting 09-02-2026   14:02:00
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 24,027.30 67,350.42
Other income 266.21 667.54
Total income 24,293.51 68,017.96
2 Expenses
(a) Cost of materials consumed 9,177.53 24,303.17
(b) Purchases of stock-in-trade 6,028.29 13,805.69
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,882.95) (4,253.15)
(d) Employee benefit expense 2,771.22 7,647.80
(e) Finance costs 716.27 2,403.14
(f) Depreciation, depletion and amortisation expense 351.30 1,015.83
(f) Other Expenses
1 Other Expenses 6,133.69 17,893.06
Total other expenses 6,133.69 17,893.06
Total expenses 22,295.35 62,815.54
3 Total profit before exceptional items and tax 1,998.16 5,202.42
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,998.16 5,202.42
6 Tax expense
7 Current tax 639.08 1,606.12
8 Deferred tax (351.23) (234.68)
9 Total tax expenses 287.85 1,371.44
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 1,710.31 3,830.98
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 (0.52) (1.66)
16 Total profit (loss) for period 1,709.79 3,829.32
17 Other comprehensive income net of taxes 40.93 (2.31)
18 Total Comprehensive Income for the period 1,750.72 3,827.01
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,040.00 1,040.00
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 0 0
Diluted earnings (loss) per share from continuing operations 0 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 3.37 7.36
Diluted earnings (loss) per share from discontinued operations 3.37 7.36
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.37 7.36
Diluted earnings (loss) per share from continuing and discontinued operations 3.37 7.36
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 financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 9th, 2026. The Statutory Auditor of the Company have carried out limited review of the financial result. 2. The company operates in single segment only i.e. Textiles Manufacturing and therefore disclosure requirement of Indian Accounting Standard (IND AS - 108) Segment Reporting is not applicable. 3. 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. The Group has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost to Rs. 131.56 Lakhs and the same has been recognised in the standalone and consolidated financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of the employee benefits liability. 4. Corresponding figures of the previous quarter/Nine month/year have been regrouped, recasted and reclassified to make them comparable wherever necessary.



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 37.57 (3.09)
Total Amount of items that will not be reclassified to profit and loss 37.57 (3.09)
2 Income tax relating to items that will not be reclassified to profit or loss 9.46 (0.78)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 17.13 0.00
Total Amount of items that will be reclassified to profit and loss 17.13 0.00
4 Income tax relating to items that will be reclassified to profit or loss 4.31 0.00
5 Total Other comprehensive income 40.93 (2.31)