Integrated Filing — IndAS



General information about company

Scrip Code 541403
NSE Symbol DOLLAR
MSEI Symbol NOTLISTED
ISIN INE325C01035
Name of company DOLLAR INDUSTRIES 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 23-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-05-2026
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 Garment &Hosiery andrelated service
Start date and time of board meeting 23-05-2026   15:00:00
End date and time of board meeting 23-05-2026   19:15:00
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 62,154.65 1,88,096.11
Other income 121.40 421.12
Total income 62,276.05 1,88,517.23
2 Expenses
(a) Cost of materials consumed 21,526.01 86,013.25
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13,975.06 2,789.82
(d) Employee benefit expense 3,137.72 11,708.81
(e) Finance costs 577.74 2,444.37
(f) Depreciation, depletion and amortisation expense 1,083.76 3,966.25
(f) Other Expenses
1 SUB CONTRACT EXPENSE 9,211.80 37,129.01
2 OTHER EXPENSE 8,536.94 30,486.34
Total other expenses 17,748.74 67,615.35
Total expenses 58,049.03 1,74,537.85
3 Total profit before exceptional items and tax 4,227.02 13,979.38
4 Exceptional items 32.21 239.68
5 Total profit before tax 4,259.23 14,219.06
6 Tax expense
7 Current tax 1,060.32 3,764.23
8 Deferred tax (101.67) (253.36)
9 Total tax expenses 958.65 3,510.87
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 3,300.58 10,708.19
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 3.38 3.38
16 Total profit (loss) for period 3,303.96 10,711.57
17 Other comprehensive income net of taxes 61.23 226.20
18 Total Comprehensive Income for the period 3,365.19 10,937.77
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,257.95 10,743.02
Total profit or loss, attributable to non-controlling interests 42.63 (34.83)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,323.52 10,973.56
Total comprehensive income for the period attributable to owners of parent non-controlling interests 41.67 (35.79)
21 Details of equity share capital
Paid-up equity share capital 1,134.32 1,134.32
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 5.74 18.94
Diluted earnings (loss) per share from continuing operations 5.74 18.94
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 5.74 18.94
Diluted earnings (loss) per share from continuing and discontinued operations 5.74 18.94
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Audited Consolidated Financial Results, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 23, 2026.The Statutory Auditors have conducted audit of the above audited consolidated financial results. 2.The Audited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (the Regulation) as amended. 3.As on March 31, 2026, Dollar Industries Limited (the Group) being parent company comprises of one Subsidiary and one Joint Venture Company. 4.As the Group business activity falls within a single significant primary business segment i.e. Garment & Hosiery and related service, no separate segment information is disclosed. These, in the context of Ind AS 108 on Operating Segments Reporting are considered to constitute one segment and hence, the Company has not made any additional segment disclosures. 5.The Board in its meeting held on 26th September, 2025 had approved Composite Scheme of Arrangement under Sections 230 to 232 & other applicable sections of the Companies Act, 2013 amongst Dollar Industries Limited (Transferee Company), Dindayal Texpro Private Limited (“Demerged Company), ADDS Projects Private Limited (“Transferor Company 1”), Amicable Properties Private Limited (“Transferor Company 2”), Bhawani Yarns Private Limited (“Transferor Company 3”), Dollar Brands Private Limited (“Transferor Company 4”), Goldman Trading Pvt. Ltd. (“Transferor Company 5”), KPS Distributors Private Limited (“Transferor Company 6”), PHPL Properties Private Limited (“Transferor Company 7”) & Zest Merchants Private Limited (“Transferor Company 8”) and their respective Shareholders and Creditors (Scheme) by virtue of which substantial related party transactions will be pruned down. The Company has applied to BSE & NSE ('Stock Exchanges') for their prior approval to the Scheme before submission to NCLT for its approval. The company has clarified all the queries as received from both the Stock Exchanges to their satisfaction and received approval from BSE & NSE ('Stock Exchanges') in the month of March'26 and applied to NCLT Kolkata Bench, which in turn has pronounced its first hearing motion order dated 11th May 2026. 6.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 New Labour Codes) have been notified with effect from 21 November 2025. Whilst the New Labour Codes are effective from 21 November, 2025, the supporting rules are yet to be notified and during transition, the relevant provisions of the existing labour Acts and their respective rules, regulations, notifications, standards, schemes, etc. will continue to remain in force. The Company has assessed the impact of the changes and noted no significant impact in financial results for the quarter and nine months ended 31 December 2025 in accordance with Ind AS 19, read with FAQs on key accounting implications arising from the New Labour Codes published by The Institute of Chartered Accountants of India on 26 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect of any further provisions as and when the relevant rules and notifications are notified and become applicable.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 25,274.01
Capital work-in-progress 614.64
Investment property 0.00
Goodwill 4.33
Other intangible assets 53.02
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 406.79
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 other financial asset 318.76
Total of other non-current financial assets 318.76
Total non-current financial assets 725.55
Deferred tax assets (net) 309.31
Other non-current assets
1 Non current tax asset 72.78
2 other non current asset 3,718.82
Total of other non-current assets 3,791.60
Total non-current assets 30,772.46
2 Current assets
Inventories 50,668.80
Current financial asset
Current investments 0.00
Trade receivables, current 62,790.97
Cash and cash equivalents 12.82
Bank balance other than cash and cash equivalents 9.18
Loans, current 225.00
Other current financial assets
Total of other current financial assets 190.43
Total current financial assets 63,228.40
Current tax assets (net)
Other current assets
1 Other current assets 9,791.30
Total of other current assets 9,791.30
Total current assets 1,23,688.50
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,54,460.96
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,134.32
Other equity 93,731.70
Total equity attributable to owners of parent 94,866.02
Non controlling interest 554.80
Total equity 95,420.82
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,384.86
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 lease liablities 982.60
Total of other non-current financial liabilities 982.60
Total non-current financial liabilities 4,367.46
Provisions, non-current 1,036.12
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,403.58
Current liabilities
Current financial liabilities
Borrowings, current 24,310.53
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 306.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 22,513.02
Total Trade payable 22,819.22
Other current financial liabilities
1 lease 464.82
2 other financial liablities 4,668.68
Total of other current financial liabilities 5,133.50
Total current financial liabilities 52,263.25
Other current liabilities 984.15
1 Other current liabilities 984.15
Total of other current liabilities 984.15
Provisions, current 29.22
Current tax liabilities (Net) 359.94
Deferred government grants, Current
Total current liabilities 53,636.56
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 59,040.14
Total equity and liabilites 1,54,460.96
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain/losses on defined benefit plans 81.81 302.27
Total Amount of items that will not be reclassified to profit and loss 81.81 302.27
2 Income tax relating to items that will not be reclassified to profit or loss 20.58 76.07
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
5 Total Other comprehensive income 61.23 226.20



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 14,219.06
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,196.97
Adjustments for decrease (increase) in inventories 3,762.88
Adjustments for decrease (increase) in trade receivables, current (6,571.82)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,297.09)
Adjustments for decrease (increase) in other non-current assets (65.26)
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 1,571.54
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 3,966.25
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 291.77
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 512.15
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (40.24)
Adjustments for dividend income 0.00
Adjustments for interest income (63.55)
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 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) 3,390.70
Net cash flows from (used in) operations 17,609.76
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,617.48
Other inflows (outflows) of cash (120.46)
Net cash flows from (used in) operating activities 13,871.82
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 77.28
Purchase of property, plant and equipment 4,333.15
Proceeds from sales of investment property (0.10)
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 8.98
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 225.00
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 0.00
Interest received 63.55
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9.62)
Net cash flows from (used in) investing activities (4,436.02)
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 200.04
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 (4,035.26)
Repayments of borrowings 1,237.49
Payments of lease liabilities 474.16
Dividends paid 1,701.48
Interest paid 2,208.43
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,456.78)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (20.98)
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 (20.98)
Cash and cash equivalents cash flow statement at beginning of period 33.80
Cash and cash equivalents cash flow statement at end of period 12.82





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/sSinghi &co Yes 31-08-2028