Integrated Filing — IndAS
General information about company
| Scrip Code |
540047 |
| NSE Symbol |
DBL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE917M01012 |
| Name of company |
DILIP BUILDCON 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 |
14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-05-2026 |
| 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 |
14-05-2026 12:30:00 |
| End date and time of board meeting |
14-05-2026 15:30:00 |
| 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 |
2,29,980.66 |
8,98,393.12 |
|
Other income |
6,092.33 |
51,562.14 |
|
Total income |
2,36,072.99 |
9,49,955.26 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,75,997.88 |
6,72,867.07 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(3,589.11) |
(7,024.00) |
| (d) |
Employee benefit expense |
6,966.74 |
20,259.65 |
| (e) |
Finance costs |
23,598.26 |
1,40,275.28 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,772.76 |
29,768.24 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
11,379.84 |
35,736.02 |
|
Total other expenses |
11,379.84 |
35,736.02 |
|
Total expenses |
2,21,126.37 |
8,91,882.26 |
| 3 |
Total profit before exceptional items and tax |
14,946.62 |
58,073.00 |
| 4 |
Exceptional items |
362.01 |
88,046.05 |
| 5 |
Total profit before tax |
15,308.63 |
1,46,119.05 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,586.19 |
23,096.20 |
| 8 |
Deferred tax |
(2,660.78) |
(16,815.03) |
| 9 |
Total tax expenses |
2,925.41 |
6,281.17 |
| 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 |
12,383.22 |
1,39,837.88 |
| 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 |
(0.19) |
(1.44) |
| 16 |
Total profit (loss) for period |
12,383.03 |
1,39,836.44 |
| 17 |
Other comprehensive income net of taxes |
560.20 |
11,478.19 |
| 18 |
Total Comprehensive Income for the period |
12,943.23 |
1,51,314.63 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
6,205.34 |
1,30,237.15 |
|
Total profit or loss, attributable to non-controlling interests |
6,177.69 |
9,599.28 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
6,737.732 |
1,41,362.506 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
6,205.487 |
9,952.107 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
16,244.48 |
16,244.48 |
|
Face value of equity share capital |
10 |
10 |
| 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 |
7.62 |
86.08 |
|
Diluted earnings (loss) per share from continuing operations |
7.62 |
86.08 |
| 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 |
7.62 |
86.08 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.62 |
86.08 |
| 24 |
Debt equity ratio |
1.1600 |
1.1600 |
| 25 |
Debt service coverage ratio |
1.6800 |
1.0700 |
| 26 |
Interest service coverage ratio |
1.9200 |
1.6300 |
| 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 |
1,34,759.38 |
|
Capital work-in-progress |
3,36,154.49 |
|
Investment property |
0.00 |
|
Goodwill |
593.09 |
|
Other intangible assets |
6,721.83 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,50,535.63 |
|
Trade receivables, non-current |
1,78,957.79 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
59,329.47 |
|
Total of other non-current financial assets |
59,329.47 |
|
Total non-current financial assets |
3,88,822.89 |
|
Deferred tax assets (net) |
24,898.65 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
58,660.70 |
|
Total of other non-current assets |
58,660.70 |
|
Total non-current assets |
9,50,611.03 |
| 2 |
Current assets |
|
|
Inventories |
3,44,139.28 |
|
Current financial asset |
|
|
Current investments |
5,165.50 |
|
Trade receivables, current |
1,65,409.64 |
|
Cash and cash equivalents |
8,569.96 |
|
Bank balance other than cash and cash equivalents |
24,181.82 |
|
Loans, current |
5,417.46 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,59,927.88 |
|
Total current financial assets |
3,68,672.26 |
|
Current tax assets (net) |
12,985.78 |
|
Other current assets |
|
| 1 |
Other current assets |
2,14,409.79 |
|
Total of other current assets |
2,14,409.79 |
|
Total current assets |
9,40,207.11 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
18,90,818.14 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
16,244.48 |
|
Other equity |
6,66,666.27 |
|
Total equity attributable to owners of parent |
6,82,910.75 |
|
Non controlling interest |
13,240.13 |
|
Total equity |
6,96,150.88 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
5,59,169.11 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
|
Total of other non-current financial liabilities |
|
|
Total non-current financial liabilities |
5,59,169.11 |
|
Provisions, non-current |
10,393.06 |
|
Deferred tax liabilities (net) |
0.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
23,556.14 |
|
Total of other non-current liabilities |
23,556.14 |
|
Total non-current liabilities |
5,93,118.31 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,44,973.58 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
1,221.43 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,55,937.68 |
|
Total Trade payable |
2,57,159.11 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
24,883.08 |
|
Total of other current financial liabilities |
24,883.08 |
|
Total current financial liabilities |
5,27,015.77 |
|
Other current liabilities |
72,888.13 |
| 1 |
Other current liabilities |
72,888.13 |
|
Total of other current liabilities |
72,888.13 |
|
Provisions, current |
1,645.05 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
6,01,548.95 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
11,94,667.26 |
|
Total equity and liabilites |
18,90,818.14 |
|
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 |
EPC Projects & Road Infrastructure Maintenance |
1,44,426.75 |
6,13,374.88 |
| 2 |
Annuity Projects & Others |
85,553.91 |
2,85,018.24 |
|
Total Segment Revenue |
2,29,980.66 |
8,98,393.12 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
2,29,980.66 |
8,98,393.12 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
EPC Projects & Road Infrastructure Maintenance |
22,446.09 |
1,03,948.23 |
| 2 |
Annuity Projects & Others |
16,098.79 |
94,400.05 |
|
Total Profit before tax |
38,544.88 |
1,98,348.28 |
|
i. Finance cost |
23,598.26 |
1,40,275.28 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(362.01) |
(88,046.05) |
|
Profit before tax |
15,308.63 |
1,46,119.05 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
EPC Projects & Road Infrastructure Maintenance |
17,06,098.17 |
17,06,098.17 |
| 2 |
Annuity Projects & Others |
4,07,263.15 |
4,07,263.15 |
|
Total Segment Asset |
21,13,361.32 |
21,13,361.32 |
|
Un-allocable Assets |
(2,22,543.18) |
(2,22,543.18) |
|
Net Segment Asset |
18,90,818.14 |
18,90,818.14 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
EPC Projects & Road Infrastructure Maintenance |
10,16,822.89 |
10,16,822.89 |
| 2 |
Annuity Projects & Others |
3,19,981.34 |
3,19,981.34 |
|
Total Segment Liabilities |
13,36,804.23 |
13,36,804.23 |
|
Un-allocable Liabilities |
(1,42,136.98) |
(1,42,136.98) |
|
Net Segment Liabilities |
11,94,667.25 |
11,94,667.25 |
|
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 |
Remeasurements gains /( losses) on post-employment benefits |
611.89 |
2,039.02 |
| 2 |
Fair valuation gain/(loss) on Investments |
193.86 |
15,437.12 |
|
Total Amount of items that will not be reclassified to profit and loss |
805.75 |
17,476.14 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
245.55 |
5,997.95 |
| 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 |
560.20 |
11,478.19 |
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 |
1,46,119.05 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,40,275.28 |
|
Adjustments for decrease (increase) in inventories |
4,420.51 |
|
Adjustments for decrease (increase) in trade receivables, current |
88,413.66 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
16,425.25 |
|
Adjustments for decrease (increase) in other non-current assets |
(2,961.79) |
|
Adjustments for other financial assets, non-current |
(24,529.56) |
|
Adjustments for other financial assets, current |
(34,961.02) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(23,703.68) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(3,103.13) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(20,266.34) |
|
Adjustments for depreciation and amortisation expense |
29,768.24 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
38.00 |
|
Adjustments for provisions, current |
(10,667.95) |
|
Adjustments for provisions, non-current |
(51,301.90) |
|
Adjustments for other financial liabilities, current |
(8,678.18) |
|
Adjustments for other financial liabilities, non-current |
(3.85) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
45.70 |
|
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 |
(91,555.33) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
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) |
7,562.51 |
|
Net cash flows from (used in)
operations |
1,53,681.56 |
|
Dividends received |
(2,306.74) |
|
Interest paid |
0.00 |
|
Interest received |
(10,984.91) |
|
Income taxes paid (refund) |
19,970.13 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,20,419.78 |
|
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 |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
1,74,038.77 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
1,44,285.56 |
|
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 |
3,27,557.02 |
|
Purchase of property, plant and equipment |
3,23,784.07 |
|
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 |
0.00 |
|
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 |
2,306.74 |
|
Interest received |
10,984.91 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
46,817.81 |
|
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 |
39,930.33 |
|
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 |
0.00 |
|
Repayments of borrowings |
1,48,396.43 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
1,624.45 |
|
Interest paid |
1,40,275.28 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
45.70 |
|
Net cash flows from (used in)
financing activities |
(2,50,320.13) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(83,082.54) |
|
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 |
(83,082.54) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
91,652.50 |
|
Cash and cash equivalents cash
flow statement at end of period |
8,569.96 |
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 |
M.K. DANDEKER & CO LLP |
Yes |
30-04-2027 |