| Scrip Code | 540701 |
|---|---|
| NSE Symbol | DCAL |
| MSEI Symbol | NA |
| ISIN | INE385W01011 |
| Name of company | Dishman Carbogen Amcis 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 | 14-05-2026 |
| 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 | Single segment |
| Description of single segment | Contract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc. |
| Start date and time of board meeting | 19-05-2026 14:00:00 |
| End date and time of board meeting | 19-05-2026 21:00:00 |
| 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 |
| 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 | 85,140.00 | 2,93,190.00 | |
| Other income | 1,642.00 | 5,594.00 | |
| Total income | 86,782.00 | 2,98,784.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 12,036.00 | 48,785.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,455.00 | (7,906.00) |
| (d) | Employee benefit expense | 40,621.00 | 1,44,693.00 |
| (e) | Finance costs | 4,330.00 | 17,418.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,879.00 | 33,869.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenditure | 14,733.00 | 51,055.00 |
| Total other expenses | 14,733.00 | 51,055.00 | |
| Total expenses | 82,054.00 | 2,87,914.00 | |
| 3 | Total profit before exceptional items and tax | 4,728.00 | 10,870.00 |
| 4 | Exceptional items | (115.00) | (380.00) |
| 5 | Total profit before tax | 4,613.00 | 10,490.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,582.00 | 5,908.00 |
| 8 | Deferred tax | (143.00) | (5,163.00) |
| 9 | Total tax expenses | 2,439.00 | 745.00 |
| 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 | 2,174.00 | 9,745.00 |
| 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 | 2,174.00 | 9,745.00 |
| 17 | Other comprehensive income net of taxes | 22,704.00 | 74,792.00 |
| 18 | Total Comprehensive Income for the period | 24,878.00 | 84,537.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,174.00 | 9,745.00 | |
| 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 | 22,704.00 | 74,792.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 24,878.00 | 84,537.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,136.00 | 3,136.00 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 6,64,55,400.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.39 | 6.22 | |
| Diluted earnings (loss) per share from continuing operations | 1.39 | 6.22 | |
| 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 | 1.39 | 6.22 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.39 | 6.22 | |
| 24 | Debt equity ratio | 0.4200 | 0.4200 |
| 25 | Debt service coverage ratio | 1.2500 | 1.2500 |
| 26 | Interest service coverage ratio | 3.4300 | 3.4300 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The Financial results (standalone and consolidated) have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 19th May, 2026. 2. These financial results (standalone and consolidated) have been prepared in compliance with Ind AS, as notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting pronouncements generally accepted in India, to the extent applicable. 3. Statutory Auditors have carried out an audit of standalone as well as consolidated financial results of the Company for the year ended 31st March, 2026 and issued unmodified report thereon. 4. The figures for quarter ended 31st March, 2026 and for corresponding quarter ended 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year to date figures up to the third quarter of the financial year. 5. The excess amount of consideration payable over net assets acquired had been recorded as goodwill amounting to INR 1,326.86 crores in the amalgamation held between Dishman Pharmaceuticals and Chemical Limited and Dishman Care Limited into Dishman Carbogen Amcis Limited accounted in the year 2016-17 as per the Scheme of Amalgamation approved by the Hon’ble High Court, Gujarat, which is different from Ind AS 103 “Business Combinations”. The same was represented by underlying intangible assets acquired on amalgamation and was being amortized over the period of 15 years from the Appointed Date i.e. 1st January, 2015. The value of the Goodwill had already been reduced by Rs. 641.28 crores by March 31, 2022, the Board reassessed the life of the Goodwill looking at the expected growth and benefits available to the Company. Taking a conservative view, considering the possible impact of COVID and the delay in clearance of EDQM observations for the Bavla site, the Board revised the useful life of goodwill to 15 years starting from 1st April 2022 instead of the remainder useful life of 7 years, with a next time frame to further re-assess the same after COVID and major regulatory clearance. After successfully completing all major regulatory audit in last six to twelve months and the impact of COVID having phased out, the Board now expects the performance of the India business to improve and the current value of Goodwill as on 1st April, 2024 of INR 594.17 Crores as reflecting a fair value of the intangible assets for a sustainably long period. The robust outlook in the CDMO sector also supports the company’s path for growth. Considering all above factors, Board has decided to keep the current goodwill value of INR 594.17 Crores till perpetuity i.e. 99 years considering life with effect from 1st January, 2015. This change in estimate of life will be applicable prospectively over the remaining useful life starting from 1st April, 2024. The goodwill will tested for impairment at the end of every financial year. Had the goodwill not been amortized as required under Ind AS 103, the Depreciation and Amortization expense for the quarter ended 31st March, 2026, 31st December, 2025, 31st March, 2025, for the year ended 31st March, 2026 and for the year ended 31st March, 2025 would have been lower by INR 1.63 crores, INR 1.66 crores, INR 1.63 crores, INR 6.60 crores and INR 6.60 crores, respectively, and the Profit Before Tax for the corresponding periods would have been higher by an equivalent amount. 6. The financial results are available for perusal on the Company’s website: www.imdcal.com as well as on the Stock Exchange’s websites i.e. on www.bseindia.com and www.nseindia.com. 7. Group is required to disclose segment information based on the ‘management approach’ as defined in Ind AS 108- Operating Segments, which is how the Chief Operating Decision Maker (CODM) evaluates the Group’s performance and allocates resources based on the analysis of the various performance indicators. CODM reviews the results of the Group engaged in the business of Contract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc. Accordingly, Group as a whole is a single segment. The information as required under Ind AS 108 is available directly from the financial statements, hence no separate disclosure has been made. 8. Consolidated financial results comprise the results of the parent Company, Dishman Carbogen Amcis Limited and its subsidiaries (together referred as “the Group”) viz. Dishman CARBOGEN AMCIS (Europe) Ltd., Dishman USA Inc., Dishman International Trading (Shanghai) Co. Ltd, CARBOGEN AMCIS Holdings AG., Switzerland; CARBOGEN AMCIS (Shanghai) Co. Ltd.,; CARBOGEN AMCIS BV, Carbogen Amcis Ltd., U.K., CARBOGEN AMCIS AG (“CGAM AG”), Switzerland, CARBOGEN AMCIS SAS, Dishman Carbogen Amcis (Japan) Ltd., Dishman Carbogen Amcis (Singapore) Pte. Ltd.,; Dishman Biotech Ltd.; CARBOGEN AMICS Innovations AG.; DISHMAN CARBOGEN AMCIS AG.; CARBOGEN AMCIS Real Estate, Dishman Medicare Limited (formerly known as Visible Investment Limited) and Dishman Carbogen AMCIS Technology AG. 9. During the quarter and year ended 31st March, 2026, one of the subsidiaries discarded some of their inventories, which was not expected to be usable for projects that the company estimated to undertake in near to mid-term. The loss on account of these impairments were Rs. 1.15 Crores and Rs. 3.80 Crores respectively for the quarter and year. 10. The Company’s one of the wholly owned subsidiaries, Carbogen Amcis Specialities AG got merged with another wholly owned subsidiary, Carbogen Amcis Innovation AG, on 9th October, 2025 with retrospective effect from 1st April, 2025. 11. Pursuant to the notification/implementation of the Labour Codes, namely 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 (collectively referred to as the “Labour Codes”), the Company has assessed the potential impact of the changes on employee benefit obligations, including gratuity and leave-related benefits, based on the information currently available and applicable guidance. Based on the assessment carried out by the management, the impact of the Labour Codes on the Company's financial statements is not material. Accordingly, the impact, if any, has been considered and recognised as part of employee benefits expense in the financial results for the year ended March 31, 2026. The Company continues to monitor further developments, clarifications and the finalisation of related rules/implementation aspects and will evaluate and account for any consequential impact, if required, in future periods. 12. (a) the Company had issued senior, secured, rated, listed, taxable, redeemable, transferable, nonconvertible debentures of INR 49.99 crores (Indian Rupees Forty Nine Crore and Ninety Nine Lakh only) having ISIN INE385W07034 and has maintained 100% security cover of the principal and interest amount as on 31st March, 2026 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Semiannually interest payment due on 15th January, 2026 has been paid during 12th January, 2026 to 13th January, 2026 and there was no principal payment falling due during the quarter ended 31st March, 2026. However, as per the terms of Debentures, some of the Debenture holders have exercised PUT Option, and the Company has made payment to the said Debenture holders towards such PUT Option. Accordingly, as on 31st March, 2026 principal amount of Debentures outstanding is INR 35.38 Crores. (b) the Company had issued Rated, Listed, Senior, Secured, Redeemable, Taxable Non-Convertible Debentures of INR 50.00 crores (Indian Rupees Fifty Crores only) having ISIN INE385W07042 and has maintained 100% security cover of the principal and interest amount as on 31st March, 2026 by creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Quarterly interest payment due on 26th March, 2026 has been paid during 23rd March, 2026 to 26th March, 2025 and there was no principal payment falling due during the quarter ended 31st March, 2026. 13. As at 31st March, 2026, the Company was in compliance with all stipulated financial covenants at a consolidated group level. However, there was a deviation to one of the India standalone financial covenants in relation to two borrowing arrangements. The Company has three series of listed non-convertible debentures aggregating to Rs. 133.36 Crores outstanding as at 31st March, 2026. In respect of two series of debentures, namely Debenture Series 2024 and Debenture Series 2025 aggregating to Rs. 84.44 Crores, the Company did not satisfy one of the stipulated financial covenants at the India standalone financial statement level as at the reporting date. However, the Company was in full compliance with the financial covenants at the consolidated financial statement level. The Company had requested waiver from the respective debenture holders before 31st March, 2026 for permitting the deviation from the one standalone financial covenant and certain debenture holders had already provided the waiver in the above respect by March 31, 2026. The balance waivers from other debenture holders are awaited as on the date of approval of these financial results. Since these debentures are contractually due for repayment during FY 2026-27, there is no change in the classification of these debts as current liabilities as at 31st March 2026. In respect of Debenture Series 2026 aggregating to Rs. 48.92 Crores, the Company had obtained waiver for covenant non-compliance from the respective debenture holders prior to 31st March, 2026. Further, in respect of term loan facility aggregating to Rs. 63.67 Crores, the Company obtained waiver for covenant non-compliance from the respective lenders subsequent to the reporting date but prior to approval of these financial results. The management believes that the aforesaid deviation from standalone financial covenant is procedural in nature and does not impact the Company’s ability to meet its repayment obligations. 14. The Board of Directors in its meeting held on 27th December, 2025, have approved the issuance up to 5,000 (Five Thousand) Senior, Secured, Rated, Listed, Taxable, Redeemable, Transferable, Non- Convertible Debentures denominated in Indian Rupees (INR), having a face value of INR 1,00,000 (Indian Rupees One Lakh) each and an aggregate nominal value of INR 50,00,00,000 (Indian Rupees Fifty Crores only) on a private placement basis (“Debentures”) and on 20th January, 2026 the Company has allotted 5,000 (five thousand) Debentures amounting to INR 50,00,00,000 (Indian Rupees Fifty Crores) and has received Listing and trading approval from BSE Limited vide its notice dated 21st January, 2026. There is no deviation in use of proceeds from the objects stated in the Disclosure Document. The Secured Non-convertible Debentures of the Company aggregating INR 50.00 crores (Indian Rupees Fifty Crores only) as on 31st March, 2026 are secured by creating charge on (i) identified properties of the Company, (ii) identified properties of the Promoter of the Company viz. Mr. Arpit J. Vyas and (iii) identified land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. The asset cover in respect of the Secured Debentures of the Company as on 31st March, 2026 is 100% of the principal and interest amount of the said Secured Non-convertible Debentures. Statement of utilization of issue proceeds: (INR in Crores) Name of the Issuer - Dishman Carbogen Amcis Ltd ISIN - INE385W07059 Mode of Fund Raising (Public issues/ Private placement) - Private Placement Type of instrument - Secured Nonconvertible Debentures Date of raising funds - 20/01/26 Amount Raised - 50.00 Funds utilized - 50.00 Any deviation (Yes/ No) - No If 8 is Yes, then specify the purpose of for which the funds were utilized - NA Remarks, if any - None Statement of deviation/ variation in use of Issue proceeds: Particulars - Remarks Name of listed entity - Dishman Carbogen Amcis Ltd Mode of fund raising - Private Placement Type of instrument - Secured Non-convertible Debentures Date of raising funds - 20/01/2026 Amount raised - INR 50.00 Crores Report filed for quarter ended - 31/03/2026 Is there a deviation/ variation in use of funds raised? - No Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? - No If yes, details of the approval so required? - NA Date of approval - NA Explanation for the deviation/ variation - NA Comments of the audit committee after review - This statement as on March 31, 2026, was placed before the Audit Committee at its meeting held on May 19, 2026. The Committee noted the same. Comments of the auditors, if any - NA Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: Original object - The proceeds of the issue has been utilized for the following purposes: Capital Expenditure requirements including Maintenance expenditure and reimbursement. Working Capital requirements. There is no deviation / variation, in the utilization. Modified object, if any - NA Original allocation - NA Modified allocation, if any - NA Funds utilised - NA Amount of deviation/ variation for the quarter according to applicable object (in Rs. crore and in %) - NA Remarks, if any - NA Deviation could mean: a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed. 15. The company has decided to exercise the option available under Section 200 of the Income Tax Act, 2025, and accordingly, the provisions of the said section shall be applicable to the company with effect from FY 2026–27 onwards. Hence, effective tax rate has changed. 16. The previous quarter / year figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable. 17. The Company is not a Large Corporate as per the applicability criteria given under the Chapter XII of SEBI Operational circular no. SEBI/HO/DDHS/P/CIR/ 2021/613 dated August 10, 2021, read with SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023. On behalf of the Board of Directors Arpit Vyas Global Managing Director DIN - 01540057 Place: Vitznau Date: 19th May, 2026 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 2,94,193.00 | |
| Capital work-in-progress | 27,500.00 | |
| Investment property | 456.00 | |
| Goodwill | 4,79,841.00 | |
| Other intangible assets | 10,437.00 | |
| Intangible assets under development | 29,531.00 | |
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 7,528.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 190.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,940.00 |
| 2 | Non-current tax assets | 13,004.00 |
| Total of other non-current financial assets | 14,944.00 | |
| Total non-current financial assets | 22,662.00 | |
| Deferred tax assets (net) | 8,336.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 12,536.00 |
| 2 | Right of use assets | 22,629.00 |
| Total of other non-current assets | 35,165.00 | |
| Total non-current assets | 9,08,121.00 | |
| 2 | Current assets | |
| Inventories | 1,01,912.00 | |
| Current financial asset | ||
| Current investments | 1,617.00 | |
| Trade receivables, current | 67,291.00 | |
| Cash and cash equivalents | 78,776.00 | |
| Bank balance other than cash and cash equivalents | 20,345.00 | |
| Loans, current | 325.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 2,342.00 | |
| Total current financial assets | 1,70,696.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 11,602.00 |
| Total of other current assets | 11,602.00 | |
| Total current assets | 2,84,210.00 | |
| 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 | 11,92,331.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,136.00 | |
| Other equity | 6,64,554.00 | |
| Total equity attributable to owners of parent | 6,67,690.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 6,67,690.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,53,486.00 | |
| 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 | ||
| 1 | Lease liabilities | 22,329.00 |
| 2 | Other financial liabilities | 2,881.00 |
| Total of other non-current financial liabilities | 25,210.00 | |
| Total non-current financial liabilities | 1,78,696.00 | |
| Provisions, non-current | 42,793.00 | |
| Deferred tax liabilities (net) | 1,191.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 70,256.00 |
| Total of other non-current liabilities | 70,256.00 | |
| Total non-current liabilities | 2,92,936.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 1,24,054.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 697.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 20,421.00 | |
| Total Trade payable | 21,118.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 34,902.00 |
| 2 | Lease liabilities | 7,737.00 |
| Total of other current financial liabilities | 42,639.00 | |
| Total current financial liabilities | 1,87,811.00 | |
| Other current liabilities | 33,582.00 | |
| 1 | Other current liabilities | 33,582.00 |
| Total of other current liabilities | 33,582.00 | |
| Provisions, current | 1,433.00 | |
| Current tax liabilities (Net) | 8,879.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,31,705.00 | |
| 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 | 5,24,641.00 | |
| Total equity and liabilites | 11,92,331.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | 01-01-2026 | 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 | Remeasurement gains/ (Losses) on defined benefit plans | 2,936.00 | 3,395.00 |
| 2 | Changes in fair value of FVTOCI equity instruments | 338.00 | 339.00 |
| Total Amount of items that will not be reclassified to profit and loss | 3,274.00 | 3,734.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1,054.00 | 1,146.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Movement in Foreign currency translation reserve | 24,207.00 | 82,899.00 |
| 2 | Foreign exchange fluctuation in respect of cash flow hedge | (3,822.00) | (13,767.00) |
| Total Amount of items that will be reclassified to profit and loss | 20,385.00 | 69,132.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (99.00) | (3,072.00) |
| 5 | Total Other comprehensive income | 22,704.00 | 74,792.00 |
| 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 | 10,490.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | (12,267.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 2,921.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (3,880.00) | |||||
| 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 | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 11,339.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 33,869.00 | |||||
| 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 | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (6,162.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| 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 | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (2,235.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 23,585.00 | |||||
| Net cash flows from (used in) operations | 34,075.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | (17,418.00) | |||||
| Interest received | (1,848.00) | |||||
| Income taxes paid (refund) | 500.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 49,145.00 | |||||
| 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 | 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 | (63.00) | |||||
| Purchase of property, plant and equipment | 26,598.00 | |||||
| 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 | 12.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 926.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,189.00 | |||||
| Net cash flows from (used in) investing activities | (24,534.00) | |||||
| 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 | 78,246.00 | |||||
| Repayments of borrowings | 37,583.00 | |||||
| Payments of lease liabilities | 5,000.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 15,605.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 20,058.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 44,669.00 | |||||
| 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 | 44,669.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 34,107.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 78,776.00 | |||||
| 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 | T R CHADHA & CO. LLP | Yes | 30-09-2028 | ||
|---|---|---|---|---|---|