Integrated Filing — IndAS



General information about company

Scrip Code 511611
NSE Symbol DCMFINSERV
MSEI Symbol NOTLISTED
ISIN INE891B01012
Name of company DCM FINANCIAL SERVICES 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 19-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-05-2026
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 Standalone
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 Single segment
Description of single segment FINANCE & LEASING
Start date and time of board meeting 19-05-2026   15:00:00
End date and time of board meeting 19-05-2026   16:15:00
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 Statement on impact of audit qualification
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 09-02-2026
Indicate Company website link for updated RPT policy of the Company https://dfslonline.in/policy/7.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
1 Income
Revenue from operations 0.00 0.00
Other income 7.75 54.31
Total income 7.75 54.31
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 8.87 54.49
(e) Finance costs 0.08 7.43
(f) Depreciation, depletion and amortisation expense (20.78) 0.62
(f) Other Expenses
1 Other Expenses 26.12 90.73
Total other expenses 26.12 90.73
Total expenses 14.29 153.27
3 Total profit before exceptional items and tax (6.54) (98.96)
4 Exceptional items 0.00 0.00
5 Total profit before tax (6.54) (98.96)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 5.71 3.14
9 Total tax expenses 5.71 3.14
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 (12.25) (102.10)
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 (12.25) (102.10)
17 Other comprehensive income net of taxes 0.36 (0.17)
18 Total Comprehensive Income for the period (11.89) (102.27)
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 2,212.51 2,212.51
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve (7,326.59)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.06 -0.46
Diluted earnings (loss) per share from continuing operations -0.06 -0.46
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 -0.06 -0.46
Diluted earnings (loss) per share from continuing and discontinued operations -0.06 -0.46
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 6.02
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Others 388.83
Total of other non-current financial assets 388.83
Total non-current financial assets 388.83
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 145.57
Total of other non-current assets 145.57
Total non-current assets 540.42
2 Current assets
Inventories 0.00
Current financial asset
Current investments 67.94
Trade receivables, current 0.00
Cash and cash equivalents 16.79
Bank balance other than cash and cash equivalents 310.23
Loans, current 0.00
Other current financial assets
Total of other current financial assets 29.01
Total current financial assets 423.97
Current tax assets (net)
Other current assets
1 Others 1.73
Total of other current assets 1.73
Total current assets 425.70
3 Non-current assets classified as held for sale 1,044.76
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,010.88
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,212.51
Other equity (7,326.59)
Total equity attributable to owners of parent (5,114.08)
Non controlling interest
Total equity (5,114.08)
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 207.70
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
Total of other non-current financial liabilities
Total non-current financial liabilities 207.70
Provisions, non-current 14.61
Deferred tax liabilities (net) 91.59
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 313.90
Current liabilities
Current financial liabilities
Borrowings, current 6,722.45
Trade payables, 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 current financial liabilities
1 Other current financial liabilities 72.68
Total of other current financial liabilities 72.68
Total current financial liabilities 6,795.13
Other current liabilities 15.63
1 Other current liabilities 15.63
Total of other current liabilities 15.63
Provisions, current 0.30
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 6,811.06
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 7,124.96
Total equity and liabilites 2,010.88
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 Standalone Standalone
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 01-01-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (0.48) 0.23
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 0.12 (0.06)
5 Total Other comprehensive income 0.36 (0.17)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (98.96)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7.43
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.71
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.99
Adjustments for other financial assets, current (1.39)
Adjustments for other bank balances 117.91
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (5.52)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 0.62
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (2.10)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.29
Adjustments for interest income 51.32
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (2.07)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.45
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 65.42
Net cash flows from (used in) operations (33.54)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (33.54)
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 0.00
Purchase of property, plant and equipment 0.00
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 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 0.29
Interest received 51.32
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 51.61
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 (9.44)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 7.43
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (16.87)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1.20
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 1.20
Cash and cash equivalents cash flow statement at beginning of period 15.59
Cash and cash equivalents cash flow statement at end of period 16.79





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 Statement on impact of audit qualification
Auditor's opinion Qualified 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
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/s. V Sahai Tripathi & Co. Yes 28-02-2029


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 54.31 54.31
2 Total Expenditure 153.27 153.27
3 Net Profit/(Loss) (102.10) (102.10)
4 Earnings Per Share -0.46 -0.46
5 Total Assets 2,010.88 2,010.88
6 Total Liabilities 7,124.96 7,124.96
7 Net Worth (5,114.08) (6,454.08)


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)
3 Textual Information(11) Qualified opinion Repetitive Textual Information(12) Textual Information(13) Textual Information(14) Textual Information(15)
4 Textual Information(16) Qualified opinion Repetitive Textual Information(17) Textual Information(18) Textual Information(19) Textual Information(20)
5 Textual Information(21) Qualified opinion Repetitive Textual Information(22) Textual Information(23) Textual Information(24) Textual Information(25)


Text Block

Textual Information(1) Justice Anil Kumar* as one man committee was appointed vide order dated:- 3rd September, 2015 by the Honble High Court of Delhi to scrutinize the list of depositors and other claimants and to take steps enumerated hereinafter with the view to resolve at-least some of the disputes. The one-man committee submitted its report on to Honble High Court of Delhi on 22nd April, 2016.Taking cognizance of the report, Honble High Court of Delhi on 10th August, 2017 accepted the recommendation of one-man committee enumerated in the report. Under Scheme of One-Man Committee, Interest of Rs 235 lakhs are payable to Debenture Holders and Rs 1,448 lakhs are payable to Fixed Depositors under Phase-2 of Schedule of Payments laid down by One Man Committee. Presently the said committee has waived any further payment of Interest to Fixed Depositors, Debenture-holders and other lenders, however on complete liquidation of properties and investments, if any surplus remains after payment to all stakeholder creditors, then further payment of Interest would be decided. All stakeholders creditors which are covered under scheme has given its consent to the scheme. No provision of Rs. 1,683 lakhs as laid down under the scheme towards Interest on Debentures and Fixed Deposits, have been provided in the financial statements on the outstanding amount of Debentures and Fixed Deposits. nHad interest of Rs. 1,683 lakhs been provided for in the financial statements of year ending 31st March 2018 on outstanding amount of Debentures and Fixed Deposits, the Net Profit before tax would have been lowered by Rs. 1,683 Lakhs and Net Profit after tax would have been lowered by Rs. 1,340 Lakhs as at 31st March, 2018. The cumulative net loss as well as Current Liabilities as at 31st March, 2026 would have been higher by Rs 1,340 lakhs. nDuring the current financial year, the Company has paid said interest of Rs. 7.35 lakhs , but has accounted for the same as finance cost in the current periods profit and loss account instead of classifying and disclosing it as a prior period item as required by Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors. n*The Honble High Court of Delhi has appointed Mr. Laxmi Kant Gaur, District Judge (Retd.) vide its order dated 29th July 2021, as the One Man Committee in place of Honble Mr. Justice Anil Kumar (in view of his unfortunate demise).The One Man Committee would continue from the stage at which the exercise assigned to the One Man Committee by the High Court stands, at the stage when Honble Mr. Justice Anil Kumar unfortunately expired. The agenda of the One Man Committee would be as per the order dated 3rd September, 2015, read with subsequent orders passed, if any, in that regard.
Textual Information(2) Provision of interest depends upon availability of funds and it will be paid in the second phase as per report of One Man Committee. So, the company had not recognized provision for interest during the financial year 2017-18. Now the 2nd phase has started and as per the report of the One Man Committee the company has started payment of interest to those whom it is payable as per the scheme. So, interest paid in our case cannot be considered as prior period cost.
Textual Information(3) Not Applocable
Textual Information(4) Not Applocable
Textual Information(5) Not Applocable
Textual Information(6) For redemption of B series debentures of Rs. 2014.98 Lakhs, debenture redemption reserve is required to be created. Debenture redemption reserve of Rs. 2014.98 Lakhs has not been created due to insufficient profits.
Textual Information(7) Non-creation of debenture redemption reserve. The same cannot be created due to insufficient profits in the past against the redemption of debenture. This has no impact on financial results of the company as redemption reserve is to be created out of Reserve and Surplus available with the company. Company has commenced repayments in the earlier years as well as in the current Year as per directions of the Honble High Court of Delhi vide order dated 10th Aug, 2017 and recommendations of One Man Committee. Company is still not creating Debenture redemption Reserve for the same reason that it has no sufficient profits to do so.
Textual Information(8) Not Applocable
Textual Information(9) Not Applocable
Textual Information(10) Not Applocable
Textual Information(11) The value of assets charged as security in favor of banks, debenture-holders & financial institutions may have been depleted over a period of time. The depletion, if any, has not yet been ascertained by the Company. To the extent of shortfall, if any, the liability is unsecured, whereas the same has been shown as secured.
Textual Information(12) Not quantified by the Auditor
Textual Information(13) Depletion in the value of Assets charged to Banks/Institution and Debentures in Para iii relates to ascertainment of Security against Debentures and Bank Loan, which could not be ascertained. Management is of the view that Repayment to Banks/ Institution and Debenture holders is being made as per Restructuring scheme and company has already made payments to Banks and Institution under Phase I and Phase II so the matter of depletion of security will not affect the repayment to them under the scheme.
Textual Information(14) Due to charge created earlier on assets against dues to the banks, and debenture holders these have been shown as secured and there is no financial impact.
Textual Information(15) Qualification (iii) n nThe value of assets charged as security in favor of banks, debenture holders & financial institutions may have depleted over a period of time. This qualification has bearing on disclosure of liabilities as Secured Vs Unsecured. The depletion has not yet been ascertained by the Company. It needs to ascertain for appropriate disclosure as per Schedule III of Companies Act 2013. Accordingly, to the extent shortfall, if any, the liability is unsecured, the same has been shown as secured which is incorrect disclosure. The same to be read as per audit report. n
Textual Information(16) Balance confirmation of security deposits provided, trade receivables, some bank balances, FD balances with bank, rent receivables, other advances, borrowings, balances payable to related parties and other receivables and payables have not been received from the parties/persons concerned. In the absence of balance confirmations, the closing balances as per books of accounts have been incorporated in the financial statements and have been shown, unless otherwise stated by the management about its recoverability in the financials including considering the NPA Provisions, are good for recovery/payment. Time barred debts under the Limitations Act have not been separately ascertained and written off or provided for. In the absence of such confirmation & corresponding reconciliation, it is not feasible for us to determine financial impact on the financial statements and the amount referred as receivable/payable in the financial statements can differ.
Textual Information(17) Not Quantified by the Auditor
Textual Information(18) In view of litigation with creditors as mentioned in the iii above, it is not possible to obtain the balance confirmations from all creditors. n nSimilarly, the company is in litigation with various lease and hire purchase customers also and the matters are sub-judice, hence confirmations and acknowledgements are not feasible from them also. n
Textual Information(19) As mentioned in the qualification related to balance confirmation that it's not feasible to get the confirmation from Creditors as well as from debtors and receivable due to various cases against them. Management cannot determine the impact due to non-confirmation of balances. However, wherever required, necessary provision for NPAs have already been created in accordance with RBI guidelines and no further financial impact can be estimated.
Textual Information(20) Qualification (iv) n nBalance confirmations are essential component of auditing. Third Party confirmations confirms the management point of view and balances considered by it for financial statements. If third party does not agree with the balance then it is necessary to prepare reconciliation and examine whether any claim of income or charge skipped to be recorded. In the absence of such confirmations it was not feasible for us to determine any financial impact which could be there. The balances considered by it are the initial balances in 1998 and adjusted thereafter if any payment has been made. The qualifications has been determined by considering the claims lodged initially by such parties. Fresh Restructuring scheme submitted in the year 2004 with Honble Delhi High Court and no attempt has been made by the management to get balance confirmations of security deposits provided, trade receivables, some bank balances, FD balances with bank, rent receivables, other advances, borrowings, balances payable to related parties and other receivables and payables. Accordingly, it is not feasible for us ascertain whether any claim or income or charge has been skipped to be recorded which could have financial impact. The same to be read as per audit report. n
Textual Information(21) Contingent liabilities and Other Commitments nDue to dispute with the builder namely M/s NBCC Ltd. from which the company had purchased an office premises in the year 1995, regarding a claim of Rs. 288.29 Lakhs on account of increase in super area and certain other expenditure which the builder i.e. M/s NBCC Ltd. had incurred and the same is pending in arbitration. Breakup of the amount of Rs. 288.29 Lakhs mentioned supra is as follows: n nS. No.tDescriptiont Amount in lakhs n1.tDifference in super area Vs. provisional areat229.28 n2.tClaim of property taxt 3.19 n3.tClaim of ground rentt 21.67 n4.tAllied chargest 7.82 n5.tAugmentation of Electric sub stationt 1.33 n6.tLoss of profitt 20.00 n7.tArbitration cost 5.00 nTOTALt 288.29 n nDuring the financial year ending March 31, 2021, the award was given in respect of dispute that has arisen between NBCC Ltd. (Claimant) and DCM Financial Services Limited (Respondent) in relation to sale of Commercial Space-Upper Ground Floor NBCC Place, Pragati Vihar, New Delhi by the Claimant to the respondent. nThe summary position of award is as under: nPartyt Amount Claimed (in lakhs)tAwarded (in lakhs) nNBCC Ltd.- Claimant t 434.95 t41.06 nDCM Financial Services Limited - Counter Claimant/Respondentt3,269.50 t78.97 nIn addition to the above, Interest @ 10% is payable by both the parties on their respective amounts. nThat whereas NBCC has filed objections to the award in Delhi High Court in December 2020 and the same appears to be lying in objections. That DCM has also filed objection in Delhi High Court and the same has not being listed so far. n n n
Textual Information(22) Company has received a favorable award but the same has been challenged by both parties in High Court, so no provision of liability is made in this regard.
Textual Information(23) Not Applocable
Textual Information(24) Not Applocable
Textual Information(25) Not Applocable


Signatories detail

Name of CEO / Managing director NA
Name of CFO SOMALI TRIVEDI
Name of audit committee chairman SANJAY SAHNI
Name of statutory auditor VISHWAS TRIPATHI
Name of other signatory, if any, with designation NIDHI DEVESHWAR, WHOLETIME DIRECTOR
Place New Delhi
Date 19-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 DCM FINANCIAL SERVICES LIMITED NIDHI DEVESHWAR Key Managerial Personnel Remuneration NA 2.09 0.00 0.00
2 DCM FINANCIAL SERVICES LIMITED SOMALI TRIVEDI Key Managerial Personnel Remuneration NA 4.18 0.00 0.00
3 DCM FINANCIAL SERVICES LIMITED DCM INTERNATIONAL LIMITED Significant Influence Exist Any other transaction NA NA 0.00 281.56 281.56
4 DCM FINANCIAL SERVICES LIMITED DCM SERVICES LIMITED Significant Influence Exist Any other transaction NA NA 0.00 739.24 739.24
5 DCM FINANCIAL SERVICES LIMITED DCM ANUBHAVI MARKETINGS PRIVATE LIMITED Significant Influence Exist Any other transaction NA NA 0.00 31.84 31.84
6 DCM FINANCIAL SERVICES LIMITED KAUSHAL KASHYAP Director Any other transaction SITTING FEES NA 1.12 0.00 0.00
7 DCM FINANCIAL SERVICES LIMITED RICHA KATHURIA Director Any other transaction SITTING FEES NA 2.00 0.00 0.00
8 DCM FINANCIAL SERVICES LIMITED RUCHI CHORDIA Director Any other transaction SITTING FEES NA 1.12 0.00 0.00
9 DCM FINANCIAL SERVICES LIMITED SANJAY SAHNI Director Any other transaction SITTING FEES NA 1.75 0.00 0.00
10 DCM FINANCIAL SERVICES LIMITED HONEY AGARWAL Director Any other transaction SITTING FEES NA 1.62 0.00 0.00
Total value of transaction during the reporting period 13.88





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

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Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 25.00
B Of the total amount outstanding, amount of default as on date 1,417.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 1,602.00
B Of the total amount outstanding, amount of default as on date 2,885.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 1,627.00