Integrated Filing — IndAS
General information about company
| Scrip Code |
523367 |
| NSE Symbol |
DCMSHRIRAM |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE499A01024 |
| Name of company |
DCM Shriram 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 |
13-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-05-2026 11:00:00 |
| End date and time of board meeting |
13-05-2026 17:15:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
3,37,303.00 |
14,26,391.00 |
|
Other income |
4,656.00 |
19,633.00 |
|
Total income |
3,41,959.00 |
14,46,024.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,92,539.00 |
5,86,690.00 |
| (b) |
Purchases of stock-in-trade |
8,897.00 |
1,08,604.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(46,736.00) |
4,585.00 |
| (d) |
Employee benefit expense |
31,764.00 |
1,26,017.00 |
| (e) |
Finance costs |
3,966.00 |
17,566.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
13,784.00 |
50,236.00 |
| (f) |
Other Expenses |
| 1 |
Excise Duty on sale duty |
17,969.00 |
72,576.00 |
| 2 |
Power and fuel |
47,080.00 |
1,86,820.00 |
| 3 |
Other Expenses |
50,482.00 |
1,91,365.00 |
|
Total other expenses |
1,15,531.00 |
4,50,761.00 |
|
Total expenses |
3,19,745.00 |
13,44,459.00 |
| 3 |
Total profit before exceptional items and tax |
22,214.00 |
1,01,565.00 |
| 4 |
Exceptional items |
3,161.00 |
(2,339.00) |
| 5 |
Total profit before tax |
25,375.00 |
99,226.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,521.00 |
19,352.00 |
| 8 |
Deferred tax |
(17,226.00) |
(5,724.00) |
| 9 |
Total tax expenses |
(11,705.00) |
13,628.00 |
| 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 |
37,080.00 |
85,598.00 |
| 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 |
37,080.00 |
85,598.00 |
| 17 |
Other comprehensive income net of taxes |
255.00 |
447.00 |
| 18 |
Total Comprehensive Income for the period |
37,335.00 |
86,045.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
36,992.00 |
85,344.00 |
|
Total profit or loss, attributable to non-controlling interests |
88.00 |
254.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
37,244.00 |
85,788.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
91.00 |
257.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,135.00 |
3,135.00 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
23.71 |
54.73 |
|
Diluted earnings (loss) per share from continuing operations |
23.71 |
54.73 |
| 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 |
23.71 |
54.73 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
23.71 |
54.73 |
| 24 |
Debt equity ratio |
0.2300 |
0.2300 |
| 25 |
Debt service coverage ratio |
4.6900 |
5.2900 |
| 26 |
Interest service coverage ratio |
15.6700 |
15.3100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
7,35,942.00 |
|
Capital work-in-progress |
53,194.00 |
|
Investment property |
69.00 |
|
Goodwill |
13,884.00 |
|
Other intangible assets |
1,940.00 |
|
Intangible assets under development |
3,886.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
7,334.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
4,336.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
21,691.00 |
|
Total of other non-current financial assets |
21,691.00 |
|
Total non-current financial assets |
33,361.00 |
|
Deferred tax assets (net) |
2,217.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
11,048.00 |
|
Total of other non-current assets |
11,048.00 |
|
Total non-current assets |
8,55,541.00 |
| 2 |
Current assets |
|
|
Inventories |
3,10,812.00 |
|
Current financial asset |
|
|
Current investments |
6,264.00 |
|
Trade receivables, current |
1,08,110.00 |
|
Cash and cash equivalents |
30,619.00 |
|
Bank balance other than cash and cash equivalents |
54,824.00 |
|
Loans, current |
1,329.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
9,984.00 |
|
Total current financial assets |
2,11,130.00 |
|
Current tax assets (net) |
38.00 |
|
Other current assets |
|
| 1 |
Other current assets |
34,428.00 |
|
Total of other current assets |
34,428.00 |
|
Total current assets |
5,56,408.00 |
| 3 |
Non-current assets classified as held for sale |
1,726.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
14,13,675.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,135.00 |
|
Other equity |
7,68,062.00 |
|
Total equity attributable to owners of parent |
7,71,197.00 |
|
Non controlling interest |
2,086.00 |
|
Total equity |
7,73,283.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,60,109.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
other financial liabilities |
611.00 |
| 2 |
lease liabilities |
8,494.00 |
|
Total of other non-current financial liabilities |
9,105.00 |
|
Total non-current financial liabilities |
1,69,214.00 |
|
Provisions, non-current |
36,058.00 |
|
Deferred tax liabilities (net) |
61,447.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
224.00 |
|
Total of other non-current liabilities |
224.00 |
|
Total non-current liabilities |
2,66,943.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,21,140.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
11,304.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,10,521.00 |
|
Total Trade payable |
1,21,825.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
38,464.00 |
|
Total of other current financial liabilities |
38,464.00 |
|
Total current financial liabilities |
2,81,429.00 |
|
Other current liabilities |
75,251.00 |
| 1 |
Other current liabilities |
72,677.00 |
| 2 |
Lease liabilities |
2,574.00 |
|
Total of other current liabilities |
75,251.00 |
|
Provisions, current |
9,859.00 |
|
Current tax liabilities (Net) |
5,981.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
3,72,520.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
929.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
6,40,392.00 |
|
Total equity and liabilites |
14,13,675.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Chloro-Vinyl |
1,30,697.00 |
4,65,099.00 |
| 2 |
Sugar |
1,17,105.00 |
4,49,617.00 |
| 3 |
Shriram Farm Solutions |
11,259.00 |
1,68,908.00 |
| 4 |
Bioseed |
10,155.00 |
66,580.00 |
| 5 |
Fertiliser |
32,295.00 |
1,44,480.00 |
| 6 |
Fenesta Building Systems |
29,358.00 |
1,11,220.00 |
| 7 |
Others |
8,217.00 |
28,641.00 |
|
Total Segment Revenue |
3,39,086.00 |
14,34,545.00 |
|
Less: Inter segment revenue |
1,783.00 |
8,154.00 |
|
Revenue from operations |
3,37,303.00 |
14,26,391.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Chloro-Vinyl |
12,388.00 |
55,976.00 |
| 2 |
Sugar |
17,125.00 |
30,901.00 |
| 3 |
Shriram Farm Solutions |
(2,328.00) |
28,930.00 |
| 4 |
Bioseed |
(1,009.00) |
4,940.00 |
| 5 |
Fertiliser |
2,297.00 |
9,000.00 |
| 6 |
Fenesta Building Systems |
2,797.00 |
11,550.00 |
| 7 |
Others |
266.00 |
(1,366.00) |
|
Total Profit before tax |
31,536.00 |
1,39,931.00 |
|
i. Finance cost |
3,966.00 |
17,566.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,195.00 |
23,139.00 |
|
Profit before tax |
25,375.00 |
99,226.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Chloro-Vinyl |
6,31,467.00 |
6,31,467.00 |
| 2 |
Sugar |
4,16,011.00 |
4,16,011.00 |
| 3 |
Shriram Farm Solutions |
35,303.00 |
35,303.00 |
| 4 |
Bioseed |
93,931.00 |
93,931.00 |
| 5 |
Fertiliser |
47,152.00 |
47,152.00 |
| 6 |
Fenesta Building Systems |
67,510.00 |
67,510.00 |
| 7 |
Others |
10,401.00 |
10,401.00 |
|
Total Segment Asset |
13,01,775.00 |
13,01,775.00 |
|
Un-allocable Assets |
1,11,900.00 |
1,11,900.00 |
|
Net Segment Asset |
14,13,675.00 |
14,13,675.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Chloro-Vinyl |
85,939.00 |
85,939.00 |
| 2 |
Sugar |
44,851.00 |
44,851.00 |
| 3 |
Shriram Farm Solutions |
31,917.00 |
31,917.00 |
| 4 |
Bioseed |
24,325.00 |
24,325.00 |
| 5 |
Fertiliser |
30,940.00 |
30,940.00 |
| 6 |
Fenesta Building Systems |
45,185.00 |
45,185.00 |
| 7 |
Others |
6,631.00 |
6,631.00 |
|
Total Segment Liabilities |
2,69,788.00 |
2,69,788.00 |
|
Un-allocable Liabilities |
3,70,604.00 |
3,70,604.00 |
|
Net Segment Liabilities |
6,40,392.00 |
6,40,392.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
725.00 |
421.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
725.00 |
421.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
646.00 |
530.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that may be reclassified to profit or loss |
90.00 |
526.00 |
|
Total Amount of items that will be reclassified to profit and loss |
90.00 |
526.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(86.00) |
(30.00) |
| 5 |
Total Other comprehensive income |
255.00 |
447.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
99,226.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
17,566.00 |
|
Adjustments for decrease (increase) in inventories |
(26,975.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(13,443.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(3,435.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(7,375.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
836.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
10,787.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
50,236.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
6,603.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
4,296.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
4.00 |
|
Adjustments for interest income |
6,098.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,940.00) |
|
Other adjustments to reconcile profit (loss) |
2,924.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
32,978.00 |
|
Net cash flows from (used in)
operations |
1,32,204.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,824.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,23,380.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
7,781.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
1,714.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
1,740.00 |
|
Purchase of property, plant and equipment |
86,929.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
1,802.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
4.00 |
|
Interest received |
5,002.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(32,583.00) |
|
Net cash flows from (used in)
investing activities |
(1,24,063.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
44,505.00 |
|
Repayments of borrowings |
39,164.00 |
|
Payments of lease liabilities |
3,187.00 |
|
Dividends paid |
16,530.00 |
|
Interest paid |
16,322.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
15.00 |
|
Net cash flows from (used in)
financing activities |
(30,683.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(31,366.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(31,366.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
0.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
(31,366.00) |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
Deloitte Haskins & Sells |
Yes |
31-08-2027 |