| Scrip Code | 544702 |
|---|---|
| NSE Symbol | DCMSIL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0OU201013 |
| Name of company | DCM SHRIRAM INTERNATIONAL 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 | 06-03-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 26-02-2026 |
| 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 | INDUSTRIAL FIBRES AND RELATED PRODUCTS |
| Start date and time of board meeting | 06-03-2026 12:30:00 |
| End date and time of board meeting | 06-03-2026 14:00:00 |
| 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 |
| 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 | 11,844.00 | 33,480.00 | |
| Other income | 285.00 | 892.00 | |
| Total income | 12,129.00 | 34,372.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,686.00 | 11,180.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,268.00 | 2,509.00 |
| (d) | Employee benefit expense | 1,974.00 | 6,099.00 |
| (e) | Finance costs | 149.00 | 443.00 |
| (f) | Depreciation, depletion and amortisation expense | 362.00 | 1,089.00 |
| (f) | Other Expenses | ||
| 1 | OTHER EXPENSES | 4,155.00 | 12,451.00 |
| Total other expenses | 4,155.00 | 12,451.00 | |
| Total expenses | 11,594.00 | 33,771.00 | |
| 3 | Total profit before exceptional items and tax | 535.00 | 601.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 535.00 | 601.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 122.00 | 178.00 |
| 8 | Deferred tax | 22.00 | 18.00 |
| 9 | Total tax expenses | 144.00 | 196.00 |
| 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 | 391.00 | 405.00 |
| 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 | (2.00) | 40.00 |
| 16 | Total profit (loss) for period | 389.00 | 445.00 |
| 17 | Other comprehensive income net of taxes | (4.00) | (14.00) |
| 18 | Total Comprehensive Income for the period | 385.00 | 431.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 389.00 | 445.00 | |
| 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 | 385.00 | 431.00 | |
| 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 | 1,740.00 | 1,740.00 | |
| 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 | 0.45 | 0.51 | |
| Diluted earnings (loss) per share from continuing operations | 0.45 | 0.51 | |
| 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 | 0.45 | 0.51 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.45 | 0.51 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1 This Statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under Section 133 of the Companies Act 2013 as amended and other recognized accounting practices and policies to the extent applicable 2 The Board of Directors of the Company in meeting held on November 14 2023 approved a Composite Scheme of Arrangement the Scheme between the Company and DCM Shriram Industries Limited DCMSR and DCM Shriram Fine Chemicals Limited DSFCL and Lily Commercial Private Limited Lily for amalgamation of Lily with the DCMSR and subsequent demerger of the Chemical and Rayon undertakings of DCMSR into DSFCL and the Company respectively with effect from the appointed date of April 01 2023 subject to regulatory and statutory approvals as applicable During the quarter the Company received the order from the National Company Law Tribunal NCLT on November 21 2025 sanctioning the Scheme with the appointed date of April 1 2023 The Scheme became effective on December 17 2025 upon filing the NCLT order with the Registrar of Companies Accordingly the impact of the Scheme has been considered in these unaudited standalone consolidated financial results Pursuant to the Scheme the Rayons undertaking of DCMSR has been vested in the Company on a going concern basis with effect from the appointed date April 1 2023 In accordance with the Scheme net assets aggregating to Rs 22495 lakhs and a surplus in the Statement of Profit and Loss amounting to Rs 10651 lakhs as appearing in the books of DCMSR have been transferred to and vested in the Company Further DCM Hyundai Ltd DHL has become an associate of the Company The effect of the Scheme is shown as below in Lakhs STANDALONE S.No Particulars Quarter Ended Nine Months ended Year Ended 30.09.2025 31.12.2024 31.12.2024 31.03.2025 1 Total Income -Earlier - - - - -As Restated 10598 14921 46468 59015 2 Profit/ (Loss) after tax -Earlier (134) (8) (9) (34) -As Restated (274) 1508 5271 6212 Upon giving effect to the Scheme the investment of Rs 1 lakh held by DCMSR in the Company has been cancelled The consideration for the Scheme has been discharged by the Company through the issuance of 870 lakhs number of equity shares of Rs 2 each to the shareholders of DCMSR in proportion to and equal to the number of shares held by them in DCMSR as stipulated under the Scheme These transaction have resulted in the creation of a capital reserve of Rs 10106 lakhs in the Company The said equity shares were listed with BSE Ltd and National Stock Exchange of India Ltd with effect from February 17 2026 Accordingly these are the first published unaudited standalone consolidated financial results of the Company Consequent to the implementation of the Scheme the financial information of the Company has been restated to include the financial information for prior periods considering vesting of the Rayons Undertaking from the earliest period presented in accordance with the requirements of Ind AS 103 Business Combinations, as prescribed under Appendix C 3 On November 21 2025 the Government of India notified four labour codes ie 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 New Labour Code consolidating 29 existing labour laws The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of financial impact due to these changes in regulations Based on information available and guidance provided by the Institute of Chartered Accountants of India the Company has assessed impact of these changes and accordingly recorded a provision of Rs 43 lakhs based on existing remuneration structure It continues to monitor the developing regulatory scenario including finalisation of Central State Rules and clarifications from the Government on other aspects of labour codes The accounting effect of such developments if any would be appropriately considered 4 The Companys business activities falls within a single primary business segment ie Industrial fibres and related products The operating segment has been defined based on regular review by the Companys Chief Operating Decision Maker to assess the performance of the Company and to make decision about allocation of resources 5 The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on March 06 2026 The above financial results are available on the Companys website https://dcmsil.com/ and also on www.bseindia.com & www.nseindia.com. Limited Review The Statutory Auditors have carried out a Limited Review of the aforesaid results The Limited Review Report does not have any impact on the said results |
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| 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 | 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 | |||||||
| 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 | Amount of items that will not be reclassified to profit and loss | (6.00) | (20.00) |
| Total Amount of items that will not be reclassified to profit and loss | (6.00) | (20.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2.00) | (6.00) |
| 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 | (4.00) | (14.00) |