| Scrip Code | 522163 |
|---|---|
| NSE Symbol | DIACABS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE989C01038 |
| Name of company | Diamond Power Infrastructure 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 | 20-05-2026 |
| 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 | Cables and Conductors |
| Start date and time of board meeting | 26-05-2026 12:30:00 |
| End date and time of board meeting | 26-05-2026 14:15:00 |
| 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 | 14-02-2026 |
| Indicate Company website link for updated RPT policy of the Company | https://dicabs.com/investor/policies-code-of-conductpractices/ |
| 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 |
| 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 | 71,462.40 | 1,94,446.68 | |
| Other income | 592.50 | 653.37 | |
| Total income | 72,054.90 | 1,95,100.05 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 60,619.23 | 1,67,826.68 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (303.84) | (6,910.54) |
| (d) | Employee benefit expense | 661.59 | 2,306.45 |
| (e) | Finance costs | 630.72 | 2,567.39 |
| (f) | Depreciation, depletion and amortisation expense | 764.51 | 2,922.33 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,968.71 | 11,660.04 |
| Total other expenses | 3,968.71 | 11,660.04 | |
| Total expenses | 66,340.92 | 1,80,372.35 | |
| 3 | Total profit before exceptional items and tax | 5,713.98 | 14,727.70 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,713.98 | 14,727.70 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (6.90) | (29.66) |
| 9 | Total tax expenses | (6.90) | (29.66) |
| 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 | 5,720.88 | 14,757.36 |
| 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 | 5,720.88 | 14,757.36 |
| 17 | Other comprehensive income net of taxes | 5.88 | (0.89) |
| 18 | Total Comprehensive Income for the period | 5,726.76 | 14,756.47 |
| 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 | 5,269.71 | 5,269.71 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 1.09 | 2.8 | |
| Diluted earnings (loss) per share from continuing operations | 1.09 | 2.8 | |
| 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 | 1.09 | 2.8 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.09 | 2.8 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to Standalone Financial Results: 1. The above Standalone Financial Results have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules as amended from time to time and other relevant provisions of the Act. 2. These Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on May 26, 2026. 3. The above Standalone Financial Results have been audited by the Statutory Auditors as required under Regulation 33 and Regulation 52 of the SEBI (LODR) Regulations, 2015 as amended. 4. The Company in engaged in the business of manufacturing Cables and Conductors, which iin terms of Ind AS 108 on Operating Segments, constitute a single operating segment. 5. Pursuant to the takeover of the Company by the new management upon approval of the Resolution Plan by the Hon. NCLT in FY 22-23, the Company has passed the entries to account for the write-offs, write-backs and other adjustments of assets and liabilities,arising on account of the Resolution Plan as approved, through Capital Reserve. Subsequently, the management has continued the policy to account for any amounts relating to the period prior to the takeover by the new management through Capital Reserve only. As at the end of the year, the updation/ preparation of Property, Plant and Equipment Register with all necessary details and reconciliation with the books of accounts, as well as verification of amounts reflected as capital work in progress (CWIP) and giving appropriate effect to the same continued to remain under process. The Company has allotted the task relating to the same to an Independent Agency but the completion was taking longer time than expected considering the huge volume of Property, Plant and Equipments, conducted the task with operations ongoing in various sections of the Company’s production plant and limitations on availability of old data.The Agency has completed primary Physical Verification of the Property, Plant and Equipment and reconciliation of the same with the data available with a cut-off date of 31stMarch, 2024 as also a preliminary value allocation of costs and accumulated depreciation. However, the determination the final value-in-use of each item of Property, Plant and Equipment as also the estimated remaining useful lives was still under process given the technicalities involved in the estimations due to Property, Plant and Equipment having remained idle for a long period prior to takeover by new management and also limitation on availability of data in as much a substantial documentation had been seized by CBI and ED during the course of action on erstwhile management during the pre NCLT period. However, as at the end of the year substantial work has been completed and further the new management has also recently obtained the old documents and data from ED, post discharge of the Company from the old cases, which will also now ensure speedy completion of the aforesaid exercise. Consequently, for the quarter and year ended 31st March, 2026, the Property, Plant and Equipment Block is being carried forward with balances as appearing from the Pre-NCLT / RP period pending the exercise as aforesaid and adjustments to be made as an outcome of the same while fresh additions made post takeover by new management have been presented under the respective blocks. Further, pending completion of the exercise as aforesaid, the Company has continued to provide depreciation @ 20% of applicable depreciation as per part C of Schedule II of the Companies Act, 2013 on the overall block of Property, Plant & Equipments Blocks relating to period prior to takeover by the new management. This has been done considering the estimated utilisation, given that the manufacturing operations were still not operating at optimum capacity and estimates of normal wear and tear based on usage. Further, on new additions which were being fully put-to-use, depreciation has been fully provided. The Management expects this to fairly represent the depreciation charge for the quarter and the year ended 31st March, 2026, pending completion of the exercise as aforesaid. The Company would like to state that, in a major milestone, it has been discharged from the CBI / ED / PLMA Matters and consequently the attachment and encumbrances on its assets by the Enforcement Directorate stand released. |
|---|
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,16,257.59 | |
| Capital work-in-progress | 13,334.12 | |
| Investment property | ||
| Goodwill | 0.00 | |
| Other intangible assets | 64.41 | |
| 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 | 11,544.84 | |
| Other non-current financial assets | ||
| 1 | Right of Use Asset | 513.22 |
| 2 | Investments | 300.00 |
| 3 | Others | 247.22 |
| Total of other non-current financial assets | 1,060.44 | |
| Total non-current financial assets | 12,605.28 | |
| Deferred tax assets (net) | 50.11 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 0.00 |
| Total of other non-current assets | 0.00 | |
| Total non-current assets | 1,42,311.51 | |
| 2 | Current assets | |
| Inventories | 34,741.18 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 44,159.10 | |
| Cash and cash equivalents | 2,935.16 | |
| Bank balance other than cash and cash equivalents | 1,667.38 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,533.01 | |
| Total current financial assets | 50,294.65 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 7,418.22 |
| Total of other current assets | 7,418.22 | |
| Total current assets | 92,454.05 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 2,34,765.56 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 5,269.71 | |
| Other equity | (66,725.90) | |
| Total equity attributable to owners of parent | (61,456.19) | |
| Non controlling interest | ||
| Total equity | (61,456.19) | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,44,142.29 | |
| 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 Liabilities | 416.29 |
| 2 | Other Financial Liabilities | 6.41 |
| Total of other non-current financial liabilities | 422.70 | |
| Total non-current financial liabilities | 2,44,564.99 | |
| Provisions, non-current | 103.31 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 2,44,668.30 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 1,261.46 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,043.12 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 34,917.26 | |
| Total Trade payable | 38,960.38 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 138.52 |
| 2 | Other financial liabilities | 599.88 |
| Total of other current financial liabilities | 738.40 | |
| Total current financial liabilities | 40,960.24 | |
| Other current liabilities | 10,558.79 | |
| 1 | Other current liabilities | 10,558.79 |
| Total of other current liabilities | 10,558.79 | |
| Provisions, current | 34.42 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 51,553.45 | |
| 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 | 2,96,221.75 | |
| Total equity and liabilites | 2,34,765.56 | |
| 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 | 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 | |||||||
| 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 | Remeasurement of Defined Benefit Plan | 7.86 | (1.19) |
| Total Amount of items that will not be reclassified to profit and loss | 7.86 | (1.19) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 1.98 | (0.30) |
| 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 | 5.88 | (0.89) |
| 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 | 14,727.70 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 2,567.39 | |||||
| Adjustments for decrease (increase) in inventories | (14,188.21) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (26,598.22) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 871.84 | |||||
| Adjustments for decrease (increase) in other non-current assets | (98.66) | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (1,533.01) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 19,112.51 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 902.18 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,922.33 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 98.73 | |||||
| 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 | 0.00 | |||||
| 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 | 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) | (15,943.12) | |||||
| Net cash flows from (used in) operations | (1,215.42) | |||||
| 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 | (1,215.42) | |||||
| 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 | 5,172.55 | |||||
| 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 | 9,094.52 | |||||
| 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 | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,104.42) | |||||
| Net cash flows from (used in) investing activities | (15,371.49) | |||||
| 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 | 21,740.95 | |||||
| Repayments of borrowings | 12,250.91 | |||||
| Payments of lease liabilities | (268.68) | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 2,567.39 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 11,629.62 | |||||
| Net cash flows from (used in) financing activities | 18,820.95 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,234.04 | |||||
| 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 | 2,234.04 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 701.12 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,935.16 | |||||
| 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 | Naresh & Co | Yes | 31-10-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 1,95,100.05 | 1,95,100.05 |
| 2 | Total Expenditure | 1,80,372.35 | 1,80,372.35 |
| 3 | Net Profit/(Loss) | 14,727.70 | 14,727.70 |
| 4 | Earnings Per Share | 2.8 | 2.8 |
| 5 | Total Assets | 2,34,765.56 | 2,34,765.56 |
| 6 | Total Liabilities | 2,34,765.56 | 2,34,765.56 |
| 7 | Net Worth | (61,456.19) | (61,456.19) |
| 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) |
| Textual Information(1) | Non maintenance of Fixed Assets registers, non-impairment of fixed assets, if any, and depreciation provided thereon |
|---|---|
| Textual Information(2) | - |
| Textual Information(3) | The Company has been taken over on 17-09-2022 by new management on approval of resolution plan by NCLT dated 20-06-2022. Fixed Asset Register is still under preparation due to voluminous nature and limited availability of data. Impact will be ascertained on completion of exercise |
| Textual Information(4) | The Company has been taken over on 17-09-2022 by new management on approval of resolution plan by NCLT dated 20-06-2022. Fixed Asset Register is still under preparation due to voluminous nature and limited availability of data. The same is expected to be completed in the next fiscal year. |
| Textual Information(5) | Since the exercise of updation and reconciliation of Property, Plant & Equipment Register and Capital Work-in-Progress is going on including working of value-in-use and remaining estimated useful lives of each item of Property, Plant and Equipment, we will be able to verify and opine on the correctness of the values of Property, Plant & Equipment and Capital Work-in-Progress as appearing in the books as at the end of the year end, as well as for appropriation / capitalization of power, manpower and borrowing costs to Capital Work-in-Progress and on the depreciation provided including the veracity of the management estimate of 20% for calculation of depreciation and appropriation, only upon completion of the exercise as aforesaid. |
| Name of CEO / Managing director | - |
|---|---|
| Name of CFO | Pawan Lohiya |
| Name of audit committee chairman | Maheswar Sahu |
| Name of statutory auditor | Naresh & Co |
| Name of other signatory, if any, with designation | Rakesh Shah, Director |
| Place | Ahmedabad |
| Date | 26-05-2026 |
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 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Loan | 30,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 0.00 | 18,716.90 | 19,309.21 | Loan | 8.00 | 3 years | Unsecured | For Business Purpose | |||||||||||
| 2 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Interest paid | 30,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 592.30 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Diamond Power Infrastructure Limited | GSEC Limited | Promoter controlled entity | Purchase of goods or services | 30,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 74.68 | 91.49 | 9.23 | ||||||||||||||||
| 4 | Diamond Power Infrastructure Limited | Monarch Infraparks Private Limited | Promoter controlled entity | Loan | 30,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | (2,700.00) | 10,784.62 | 8,351.07 | Loan | 8.00 | 3 years | Unsecured | For Business Purpose | |||||||||||
| 5 | Diamond Power Infrastructure Limited | Monarch Infraparks Private Limited | Promoter controlled entity | Interest paid | 30,000.00 | Within the limits as approved by the Audit committee,Board and Shareholder of the Company. Hence, approved | 266.45 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Diamond Power Infrastructure Limited | Gomax Aviation Pvt.ltd | Promoter controlled entity | Interest paid | 2.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 1.01 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Diamond Power Infrastructure Limited | Smart Meters Technologies Private Limited | Entity Controlled by Promoter Company M/s GSEC Limited | Any other transaction | rent received | 25.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 6.68 | 6.86 | 8.09 | |||||||||||||||
| 8 | Diamond Power Infrastructure Limited | Electrify Energy Private Limited | Entity Controlled by Promoter Company M/s GSEC Limited | Any other transaction | rent received | 25.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 0.00 | 10.20 | 10.20 | |||||||||||||||
| 9 | Diamond Power Infrastructure Limited | IMP power ltd | Promoter controlled entity | Sale of goods or services | 100.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 17.73 | 14-02-2026 | 17.73 | 0.00 | 0.00 | ||||||||||||||
| 10 | Diamond Power Infrastructure Limited | Maheswar Sahu | Independent Director | Any other transaction | Board sitting fees | - | 1.75 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Diamond Power Infrastructure Limited | Maheswar Sahu | Independent Director | Remuneration | 10.00 | Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved | 7.50 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Diamond Power Infrastructure Limited | Rabindra Nath Nayak | Independent Director | Any other transaction | Board sitting fees | - | 2.25 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Diamond Power Infrastructure Limited | Rabindra Nath Nayak | Independent Director | Remuneration | 10.00 | Within the limits as approved by the Audit Committee, Board, and Shareholders of the Company. Hence, approved | 7.50 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Diamond Power Infrastructure Limited | Varsha Biswajit Adhikari | Independent Director | Any other transaction | Board sitting fees | - | 2.25 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Diamond Power Infrastructure Limited | Kavish shah | Relative of Promoter | Remuneration | 24.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 1.77 | 0.00 | 0.00 | ||||||||||||||||
| 16 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Loan | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 8,477.71 | 2,648.94 | 11,544.84 | Loan | 12.00 | 2 years | Unsecured | For Business Purpose | |||||||||||
| 17 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Interest received | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 418.19 | 0.00 | 0.00 | ||||||||||||||||
| 18 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Any other transaction | Rent Income | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 13.37 | 0.00 | 0.00 | |||||||||||||||
| 19 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Sale of goods or services | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 9,043.01 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Purchase of goods or services | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 75,039.37 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Diamond Power Infrastructure Limited | Dicabs Nextgen Special Alloys Private Limited | Wholly owned subsidiary | Investment | 50,000.00 | Within the limits as approved by the Audit committee and Board. Hence, approved | 0.00 | 300.00 | 300.00 | ||||||||||||||||
| 22 | Diamond Power Infrastructure Limited | Samir Naik | Key Managerial Personnel | Remuneration | 15.11 | As per the terms of employment | 15.11 | 0.00 | 0.00 | ||||||||||||||||
| 23 | Diamond Power Infrastructure Limited | Diksha Sharma | Key Managerial Personnel | Remuneration | 6.26 | As per the terms of employment | 6.26 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 91,294.89 | ||||||||||||||||||||||||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 16,361.46 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 1,89,927.47 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0.00 | |