Integrated Filing — IndAS



General information about company

Scrip Code 523736
NSE Symbol DVL
MSEI Symbol NOTLISTED
ISIN INE477B01010
Name of company DHUNSERI VENTURES 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 26-05-2026
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 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 TRADING AND TREASURY OPERATIONS
Start date and time of board meeting 26-05-2026   13:30:00
End date and time of board meeting 26-05-2026   14:45:00
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
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 11-02-2026
Indicate Company website link for updated RPT policy of the Company https://aspetindia.com/public/uploads/policies/pdf/Related-Party-Transaction-Policy%20110226.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? No
No Default



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 4,846.87 26,369.96
Other income 1,631.59 12,207.27
Total income 6,478.46 38,577.23
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 7,730.60 23,850.62
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 95.76 0.00
(d) Employee benefit expense 598.62 925.23
(e) Finance costs 70.70 294.08
(f) Depreciation, depletion and amortisation expense 41.55 201.09
(f) Other Expenses
1 Other Expenses 4,217.17 10,819.05
Total other expenses 4,217.17 10,819.05
Total expenses 12,754.40 36,090.07
3 Total profit before exceptional items and tax (6,275.94) 2,487.16
4 Exceptional items 0.00 (2,625.83)
5 Total profit before tax (6,275.94) (138.67)
6 Tax expense
7 Current tax 51.28 1,588.16
8 Deferred tax (2,050.09) (2,276.53)
9 Total tax expenses (1,998.81) (688.37)
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 (4,277.13) 549.70
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 (4,277.13) 549.70
17 Other comprehensive income net of taxes (550.63) (698.92)
18 Total Comprehensive Income for the period (4,827.76) (149.22)
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 3,503.29 3,503.29
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 -12.21 1.57
Diluted earnings (loss) per share from continuing operations -12.21 1.57
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 -12.21 1.57
Diluted earnings (loss) per share from continuing and discontinued operations -12.21 1.57
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.These results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26 May 2026. The Statutory auditors of the Company have also carried out limited review of these results. 2. The figures for the quarter ended 31st March 2026 and corresponding quarter ended 31st March 2025 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years. The published year to date figures upto the nine months of the relevant financial year were subject to Limited Review. 3. During the quarter ended 30th September 2026, Company has recognised impairment loss pertaining to investments held in Twelve Cupcakes Pte Limited (subsidiary of the Company) post filing of Creditors' Voluntary Winding-up proceedings on 29 October 2025 under the applicable laws and regulation of Singapore. 4.On 21 November 2025, the Government of India notified four new Labour Codes (Labour Codes) consolidating twenty-nine hitherto existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to these Labour Codes. The Company. 5. Disclosure on operating segment have been provided in the consolidated financial results. Accordingly, separate disclosures in the standalone financial results have not been provided. 4. Previous period figures have been regrouped/ rearranged wherever necessary.



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 710.89
Capital work-in-progress
Investment property 1,067.74
Goodwill 0.00
Other intangible assets 0.27
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,18,598.31
Trade receivables, non-current
Loans, non-current 200.00
Other non-current financial assets
1 Other non-current financial assets 0.52
Total of other non-current financial assets 0.52
Total non-current financial assets 1,18,798.83
Deferred tax assets (net) 696.17
Other non-current assets
1 Other non-current assets 0.00
Total of other non-current assets 0.00
Total non-current assets 1,21,273.90
2 Current assets
Inventories 0.00
Current financial asset
Current investments 58,917.38
Trade receivables, current 4,374.00
Cash and cash equivalents 1,977.33
Bank balance other than cash and cash equivalents 49.11
Loans, current 4,050.81
Other current financial assets
Total of other current financial assets 3,603.47
Total current financial assets 72,972.10
Current tax assets (net) 56.76
Other current assets
1 Other current assets 111.95
Total of other current assets 111.95
Total current assets 73,140.81
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,94,414.71
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,503.29
Other equity 1,82,432.90
Total equity attributable to owners of parent 1,85,936.19
Non controlling interest
Total equity 1,85,936.19
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 100.01
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 100.01
Provisions, non-current 81.71
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 181.72
Current liabilities
Current financial liabilities
Borrowings, current 3,051.97
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9.59
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,327.61
Total Trade payable 4,337.20
Other current financial liabilities
1 Other current financial liabilities 700.21
2 Lease Liabilites 16.24
Total of other current financial liabilities 716.45
Total current financial liabilities 8,105.62
Other current liabilities 155.97
1 Other current liabilities 155.97
Total of other current liabilities 155.97
Provisions, current 35.21
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 8,296.80
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 8,478.52
Total equity and liabilites 1,94,414.71
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
1 Items that will not be reclassified to proft or loss (550.63) (698.92)
Total Amount of items that will not be reclassified to profit and loss (550.63) (698.92)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (550.63) (698.92)



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 (138.67)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 294.08
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (2,243.54)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (7,325.25)
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 (2,040.28)
Adjustments for other bank balances 0.00
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 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 201.09
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 2,625.83
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 2,269.01
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 3.83
Adjustments for dividend income 5,860.71
Adjustments for interest income 1,385.85
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1,782.86)
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 8,839.49
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,405.16)
Net cash flows from (used in) operations (6,543.83)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 398.57
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (6,942.40)
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 15,040.00
Other cash receipts from sales of equity or debt instruments of other entities 16,965.89
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 15.37
Purchase of property, plant and equipment 30.30
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 5,860.71
Interest received 919.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 93.04
Net cash flows from (used in) investing activities 8,784.47
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 0.00
Repayments of borrowings 47.79
Payments of lease liabilities 102.86
Dividends paid 2,977.10
Interest paid 288.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (3,416.59)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,574.52)
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 (1,574.52)
Cash and cash equivalents cash flow statement at beginning of period 3,551.83
Cash and cash equivalents cash flow statement at end of period 1,977.31





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 BSR & Co. LLP Yes 31-07-2028


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 Dhunseri Ventures Limited Dhunseri Investments Limited Holding Company Any other transaction Reimbursement of Mayapur Guest House Expense BM- 08-08-2022 80.79 0.00 35.47
2 Dhunseri Ventures Limited Dhunseri Infrastructure Limited Wholly Owned Subsidiary Investment 99,50,000 equity shares 0.00 4,883.00 4,883.00 Investment 0 NA Unsecured Project Cost
3 Dhunseri Ventures Limited Dhunseri Infrastructure Limited Wholly Owned Subsidiary Loan Approved Loan upto Rs2 crores 20.00 180.00 200.00 Loan 9.00 9% interest p.a payable quarterly Unsecured For payment of operating expenses.
4 Dhunseri Ventures Limited Dhunseri Infrastructure Limited Wholly Owned Subsidiary Any other transaction Accrued Interest 9% 8.36 0.00 0.00 Loan 9.00 Till Repayment of Loan Unsecured For payment of operating expenses.
5 Dhunseri Ventures Limited Twelve Cupcakes Pte. Ltd. Subsidiary Investment 52,90,000 shares 0.00 26.52 26.52 Investment 0 NA Unsecured For Expansion and exploration of Cupcake Business in Singapore Textual Information(1)
6 Dhunseri Ventures Limited Dhunseri Poly Films Pvt. Ltd. Wholly Owned Subsidiary Investment 11-11-2020 - Upto Rs.160 Crs., 10-11-2021 - Further investment of Rs. 60 crs., Further investment upto Rs 300 crs. as approved in AC & BM dated 08-08-2022, Further Investment of Rs. 75 crs. as approved in AC & BM dated 11-09-2023 Further Investment of Rs. 30 crs. as approved in AC & BM dated 09-11-2024 Further Investment of Rs. 40 crs. as approved in AC & BM dated 11-11-2025 Further Investment of Rs. 70 crs. as approved in AC & BM dated 11-02-2026 11,000.00 62,300.00 73,300.00 Investment 0 NA Unsecured For its project cost.
7 Dhunseri Ventures Limited Dhunseri Poly Films Pvt. Ltd. Wholly Owned Subsidiary Any other transaction Corporate Guarantee Fees NA 19.80 178.69 201.66
8 Dhunseri Ventures Limited Dhunseri Poly Films Pvt. Ltd. Wholly Owned Subsidiary Sale of goods or services Upto an amount of Rs 150 Crores, approved in BM & AC -10-02-2022 Further extended to Rs 350 Crores, approved in BM & AC dated 07-11-2023 12,922.78 2,764.10 4,374.00
9 Dhunseri Ventures Limited Dhunseri Poly Films Pvt. Ltd. Wholly Owned Subsidiary Loan 5,000.00 BM- 11-08-2025- 25 crs and BM- 11-02-2026-25 crs 2,000.00 2,000.00 4,000.00 Loan 9.200 Loan Repayable on Demand Unsecured For principal business activities.
10 Dhunseri Ventures Limited Dhunseri Poly Films Pvt. Ltd. Wholly Owned Subsidiary Any other transaction Accrued Interest Interest on Loan. 102.83 9.53 50.81 Loan 9.200 9.20% interest rate to be paid quarterly within 30 days from the end of the quarter Unsecured For principal business activities.
11 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Investment Investment in 2,12,50,000 equity share pursuant to agreement dated 29th Feb 2016 0.00 4,312.00 4,312.00 Investment 0 NA Unsecured For JV purpose
12 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Investment 9,75,000 compulsorily convertible debentures 0.00 12,948.00 12,918.75 Investment 0 NA Unsecured For JV purpose. Textual Information(2)
13 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Any other transaction Interest on Compulsory Convertible Debentures NA 414.38 372.93 745.88
14 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Any other transaction Rent NA 48.72 0.00 9.56
15 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Any other transaction Reimbursement of Expense NA 6.96 0.00 1.19
16 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Purchase of goods or services Upto an amount of Rs 150 Crores, approved in BM & AC -10-02-2022 Further extended to Rs 350 Crores, approved in BM & AC dated 07-11-2023 12,828.03 2,625.38 4,260.72
17 Dhunseri Ventures Limited IVL Dhunseri Petrochem Industries Private Limited Joint Venture Company Any other transaction Royalty Royalty 1,291.35 1,206.17 2,594.60
18 Dhunseri Ventures Limited IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.) Joint Venture Company Investment 4,49,500 equity shares at cost 0.00 18,357.48 18,357.48 Investment 0 NA Unsecured Business Purpose
19 Dhunseri Ventures Limited IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.) Joint Venture Company Dividend received Dividend 1,822.31 0.00 0.00
20 Dhunseri Ventures Limited IVL Dhunseri Polyester Co. S.A.E. (Formerly Egyptian Indian Polyester Company S.A.E.) Joint Venture Company Any other transaction Royalty Royalty 1,185.77 0.00 0.00 Textual Information(3)
21 Dhunseri Ventures Limited Trimplex Investments Ltd. Promoter Group Company Any other transaction Reimbursement of Expenses NA 41.23 0.00 0.00 Textual Information(4)
22 Dhunseri Ventures Limited Naga Dhunseri Group Ltd. Promoter Group Company Any other transaction Reimbursement of Employess Cost NA 7.22 0.00 3.53
23 Dhunseri Ventures Limited DVL USA Inc. Promoter Group Company Investment 1,10,500 shares 0.00 3.67 3.66 Investment 0 NA Unsecured For expansion and exploration of the Cupcake business in the U.S market Textual Information(5)
24 Dhunseri Ventures Limited Mr. Mrigank Dhanuka Advisor to the Board Any other transaction Advisory Fees NA 15.00 0.00 0.00
25 Dhunseri Ventures Limited Mayank Beriwala HUF Other Related Party Any other transaction Consultancy Charges NA 3.00 0.00 0.00
26 Dhunseri Ventures Limited Khaitan & Co. LLP Other Related Party Any other transaction Professional Fees for Legal services NA 3.25 0.00 0.00
27 Dhunseri Ventures Limited Khaitan and Co-Mumbai Other Related Party Any other transaction Legal & Professional Fees Paid NA 8.00 0.00 0.00
28 Dhunseri Ventures Limited Pixel Art Studio Other Related Party Any other transaction Annual Report Designing NA 4.50 0.00 0.00
29 Dhunseri Ventures Limited Greenways Travels Private Limited Other Related Party Any other transaction Travelling Expenses NA 34.08 4.59 (10.40)
30 Dhunseri Ventures Limited Mr. Chandra Kumar Dhanuka Executive Chairman Any other transaction Remuneration & other employee benefits for FY 25-26 NA 285.77 0.00 245.00 Textual Information(6)
31 Dhunseri Ventures Limited Mrs. A. Dhanuka Managing Director Any other transaction Remuneration & other employee benefits for FY 25-26 NA 285.26 0.00 245.00 Textual Information(7)
32 Dhunseri Ventures Limited Mr. M. Dhanuka Whole-Time Director (ceased w.e.f 07.02.2025) Any other transaction Remuneration & other employee benefits for FY 25-26 NA 0.00 101.00 101.00
33 Dhunseri Ventures Limited Mrs. B.Dhanuka Non- Executive Director Any other transaction Sitting Fees NA 1.50 0.00 0.00
34 Dhunseri Ventures Limited Mr. B. Jhaver Non-Executive and Non- Independent Director Any other transaction Sitting Fees NA 2.90 0.00 0.00
35 Dhunseri Ventures Limited Mrs. S. Gulati Company Secretary & Compliance Officer Any other transaction Advance Given to KMP NA 0.00 0.25 0.00
36 Dhunseri Poly Films Private Limited Trimplex Investments Ltd. Promoter Group Company Any other transaction Electric Upkeep NA 2.32 0.00 0.00
37 Dhunseri Poly Films Private Limited Mint Investments Ltd. Promoter Group Company Any other transaction Rent NA 9.54 0.00 0.00
38 Dhunseri Poly Films Private Limited Mr. C.K. Dhanuka Chairman Any other transaction Sitting Fees NA 0.60 0.00 0.00
39 Dhunseri Poly Films Private Limited Mrs. B Dhanuka Director Any other transaction Sitting Fees NA 0.60 0.00 0.00
40 Dhunseri Poly Films Private Limited Mr. Mrigank Dhanuka Director Any other transaction Sitting Fees NA 0.15 0.00 0.00
41 Twelve Cupcakes Pte. Ltd. Dhunseri Petrochem & Tea Pte. Ltd. Promoter Group Company Any other transaction Reimbursement of Expenses NA 0.00 0.97 0.00 Textual Information(8)
Total value of transaction during the reporting period 44,457.00



Text Block

Textual Information(1) Twelve Cupcakes Pte. Ltd.,(subsidiary company) has initiated Creditors' Voluntary Winding Up proceedings under the applicable laws and regulation of Singapore on 29 October, 2025 which has resulted in loss of control by the Company over the aforesaid subsidiary.
Textual Information(2) Debentures revalued as on 31.03.2026.
Textual Information(3) 0.50% of total sales value towards licensing of name “Dhunseri” and brand “ASPET” which is effective from 1st April, 2018. The royalty income is as per the royalty agreement as approved by the Audit Committee and Board on 21-05-2018.
Textual Information(4) Agreement approved in AC & BM dated 02-09-2020 Further Renewed on BM and AC dated 24-05-2023 rent and service charge paid & reimbursement of maintenance electric charges and internet charges
Textual Information(5) The company has recognise loss pertaining to investments held in DVL USA as it ceased to operate as going concern
Textual Information(6) Comission component included in the transaction value subject to final confirmation and approval
Textual Information(7) Comission component included in the transaction value subject to final confirmation and approval
Textual Information(8) 1.Inclusive of fluctuation in Foreign Exchange Rate 2. The reimbursement of expenses to Dhunseri Petrochem & Tea Pte. Ltd. pertains internet, electricity bill etc.