Integrated Filing — IndAS



General information about company

Scrip Code 500119
NSE Symbol DHAMPURSUG
MSEI Symbol NOTLISTED
ISIN INE041A01016
Name of company DHAMPUR SUGAR MILLS 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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 28-05-2026   16:00:00
End date and time of board meeting 28-05-2026   18:15:00
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 68,735.00 2,80,757.00
Other income 737.00 2,340.00
Total income 69,472.00 2,83,097.00
2 Expenses
(a) Cost of materials consumed 68,338.00 1,51,288.00
(b) Purchases of stock-in-trade 551.00 1,528.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (36,095.00) (1,061.00)
(d) Employee benefit expense 2,392.00 8,729.00
(e) Finance costs 1,417.00 4,876.00
(f) Depreciation, depletion and amortisation expense 1,837.00 6,210.00
(f) Other Expenses
1 Excise duty on sales 19,670.00 84,013.00
2 Other Expenses 5,377.00 18,931.00
Total other expenses 25,047.00 1,02,944.00
Total expenses 63,487.00 2,74,514.00
3 Total profit before exceptional items and tax 5,985.00 8,583.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,985.00 8,583.00
6 Tax expense
7 Current tax 1,042.00 1,472.00
8 Deferred tax 373.00 578.00
9 Total tax expenses 1,415.00 2,050.00
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 4,570.00 6,533.00
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 4,570.00 6,533.00
17 Other comprehensive income net of taxes (143.00) (7.00)
18 Total Comprehensive Income for the period 4,427.00 6,526.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,564.00 6,510.00
Total profit or loss, attributable to non-controlling interests 6.00 23.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,421.00 6,503.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6.00 23.00
21 Details of equity share capital
Paid-up equity share capital 6,430.00 6,430.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,13,306.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.08 10.09
Diluted earnings (loss) per share from continuing operations 7.08 10.09
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 7.08 10.09
Diluted earnings (loss) per share from continuing and discontinued operations 7.08 10.09
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 prepared in accordance with the Indian Accounting Standard 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company in their respective meetings held on May 28, 2026. The joint statutory auditors have carried out audit of these financial results. 2.The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the respective financial year, which were only reviewed by joint statutory auditors. 3.The Board of Directors of the Parent Company at its meeting held on May 20, 2026 declared interim dividend @ 20% i.e. Rs. 2 per equity shares of Rs. 10 each on 6,43,06,509 Equity Shares of the Parent Company for the Financial Year 2025-26. This is proposed to be confirmed as final dividend by the shareholders in the ensuing Annual General Meeting of the Parent Company. 4. During the year ended March 31, 2026, the Parent Company has bought back 10,81,081 equity shares of face value of Rs. 10/- each, representing 1.65% of the number of equity shares in the paid up share capital, at a price of Rs.185/- per share aggregating to Rs. 20 crores, Consequently, the equity share capital stands reduced by Rs.1.08 crores. The premium on buy back of Rs.18.92 crores, transaction cost (net of tax) with respect to buy back of Rs.0.41 crores have been adjusted against free reserves. 5. The Parent Company has executed Share Purchase Agreement (SPA) on October 28, 2025 to purchase 4,72,87,537 equity shares of Venus India Asset-Finance Private Limited (Target), representing 51% of the issued and paid-up share capital of the Target, from Venus India Structured Finance Master Limited (in liquidation) subject to the completion of certain conditions as specified under the SPA and necessary approvals of the Reserve Bank of India and other authorities, if any, under applicable regulations. 6. On Nov. 21 2025, the Government of India notified four labour codes i.e. 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 (“New Labour Codes”) consolidating 29 existing labour laws. Based on information available and guidance provided by the Institute of Chartered Accountants of India, the Group has assessed impact of these changes on liability towards long term employee benefits and is of the view that there is no material financial impact of the same. The Group is in the process of evaluating other possible impacts, if any. However, management is of the view that such impact, if any, is unlikely to be material. 7. During the current year, the Income Tax Department conducted action under Section 132 of the Income Tax Act, 1961 at head office and other premises of the Parent and a Subsidiary Company from October 29, 2025 to November 3, 2025. The consequent proceedings are ongoing, and there is no outcome till date. After considering all available information and facts, the Group is of the view that no adjustment is required in these financial results. 8.Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. 9. The standalone results are available on the Company's website www.dhampursugar.com. The particulars in respect of Standalone results are as under: (Rs. in Crores) Sl. No. Particulars Quarter Ended Year Ended 31-Mar-26 31-Dec-25 31-Mar-25 31-Mar-26 31-Mar-25 (Audited) (Unaudited) (Audited) (Audited) (Audited) a Total revenue 694.73 673.55 812.28 2,829.92 2,673.96 b Profit before tax 59.80 37.14 71.56 84.57 74.84 c Profit after tax 45.65 26.47 49.38 64.07 52.15 d OCI (1.43) 0.98 (0.22) (0.07) 0.13 e Total comprehensive income 44.22 27.45 49.16 64.00 52.28 - - - - - 10. Figures for the previous corresponding periods have been regrouped, wherever considered 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,09,375.00
Capital work-in-progress 1,254.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 54.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 85.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Security Deposit to related party 120.00
2 Security Deposit other than related party 81.00
Total of other non-current financial assets 201.00
Total non-current financial assets 286.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Capital advance 441.00
2 Income tax refundable 31.00
3 Payment of taxes under protest/appeal (net of provision) 182.00
Total of other non-current assets 654.00
Total non-current assets 1,11,623.00
2 Current assets
Inventories 85,773.00
Current financial asset
Current investments 26,272.00
Trade receivables, current 11,422.00
Cash and cash equivalents 523.00
Bank balance other than cash and cash equivalents 773.00
Loans, current 162.00
Other current financial assets
Total of other current financial assets 287.00
Total current financial assets 39,439.00
Current tax assets (net) 0.00
Other current assets
1 Advance to suppliers 618.00
2 Advances to employees 173.00
3 Balance with revenue authorities* 2,147.00
4 Subsidy receivable from Government/Government Authority 693.00
5 Prepaid expenses 416.00
6 Advance recoverable - other 399.00
7 Biological asset 235.00
Total of other current assets 4,681.00
Total current assets 1,29,893.00
3 Non-current assets classified as held for sale 15.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,41,531.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,430.00
Other equity 1,13,306.00
Total equity attributable to owners of parent 1,19,736.00
Non controlling interest 112.00
Total equity 1,19,848.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,369.00
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 1,610.00
Total of other non-current financial liabilities 1,610.00
Total non-current financial liabilities 15,979.00
Provisions, non-current 1,348.00
Deferred tax liabilities (net) 9,725.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Deferred Government Grants 5.00
Total of other non-current liabilities 5.00
Total non-current liabilities 27,057.00
Current liabilities
Current financial liabilities
Borrowings, current 73,522.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 236.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,581.00
Total Trade payable 15,817.00
Other current financial liabilities
1 Interest accrued but not due on borrowings 54.00
2 Interest accrued on MSME 14.00
3 Unspent CSR expenses 283.00
4 Employee benefits payable 606.00
5 Security deposits 530.00
6 Retention Money 826.00
7 Unpaid dividend 53.00
8 Other payables 1.00
9 Lease liabilities 414.00
Total of other current financial liabilities 2,781.00
Total current financial liabilities 92,120.00
Other current liabilities 2,067.00
1 Deferred Government Grants 8.00
2 Advance from customers 137.00
3 Statutory dues payable 1,915.00
4 Others 7.00
Total of other current liabilities 2,067.00
Provisions, current 433.00
Current tax liabilities (Net) 6.00
Deferred government grants, Current 0.00
Total current liabilities 94,626.00
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 1,21,683.00
Total equity and liabilites 2,41,531.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1)



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)
1 Sugar 41,222.00 1,49,624.00
2 Power 11,599.00 24,997.00
3 Ethanol 8,775.00 43,356.00
4 Chemicals 4,281.00 17,532.00
5 Potable Spirits 22,699.00 93,452.00
6 Others 0.00681 13,168.00
Total Segment Revenue 89,257.00 3,42,129.00
Less: Inter segment revenue 20,522.00 61,372.00
Revenue from operations 68,735.00 2,80,757.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 2,507.00 2,003.00
2 Power 4,206.00 7,644.00
3 Ethanol 399.00 2,509.00
4 Chemicals 343.00 1,002.00
5 Potable Spirits 365.00 1,467.00
6 Others 15.00 167.00
Total Profit before tax 7,835.00 14,792.00
i. Finance cost 1,417.00 4,876.00
ii. Other Unallocable Expenditure net off Unallocable income 433.00 1,333.00
Profit before tax 5,985.00 8,583.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1,31,224.00 1,31,224.00
2 Power 39,333.00 39,333.00
3 Ethanol 31,924.00 31,924.00
4 Chemicals 6,155.00 6,155.00
5 Potable Spirits 2,783.00 2,783.00
6 Others 751.00 751.00
Total Segment Asset 2,12,170.00 2,12,170.00
Un-allocable Assets 29,361.00 29,361.00
Net Segment Asset 2,41,531.00 2,41,531.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 16,112.00 16,112.00
2 Power 439.00 439.00
3 Ethanol 2,457.00 2,457.00
4 Chemicals 1,991.00 1,991.00
5 Potable Spirits 891.00 891.00
6 Others 23.00 23.00
Total Segment Liabilities 21,913.00 21,913.00
Un-allocable Liabilities 99,770.00 99,770.00
Net Segment Liabilities 1,21,683.00 1,21,683.00
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 benefits (losses)not to be reclassified to Profit or loss 7.00 7.00
2 Gain (loss) on fair value of equity investments (45.00) (40.00)
Total Amount of items that will not be reclassified to profit and loss (38.00) (33.00)
2 Income tax relating to items that will not be reclassified to profit or loss (5.00) (4.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or loss (173.00) 29.00
Total Amount of items that will be reclassified to profit and loss (173.00) 29.00
4 Income tax relating to items that will be reclassified to profit or loss (63.00) 7.00
5 Total Other comprehensive income (143.00) (7.00)



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 8,583.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,876.00
Adjustments for decrease (increase) in inventories 4,091.00
Adjustments for decrease (increase) in trade receivables, current 3,406.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (539.00)
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 (15.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,404.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (138.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,210.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 210.00
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 (21.00)
Adjustments for dividend income 56.00
Adjustments for interest income 1,327.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (858.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (69.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 53.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 17,227.00
Net cash flows from (used in) operations 25,810.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,501.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 24,309.00
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 23,036.00
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 37.00
Purchase of property, plant and equipment 2,959.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 56.00
Interest received 1,332.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 206.00
Net cash flows from (used in) investing activities (24,364.00)
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 2,000.00
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 11,200.00
Repayments of borrowings 14,309.00
Payments of lease liabilities 767.00
Dividends paid 22.00
Interest paid 4,903.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (63.00)
Net cash flows from (used in) financing activities (10,864.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (10,919.00)
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 (10,919.00)
Cash and cash equivalents cash flow statement at beginning of period 11,442.00
Cash and cash equivalents cash flow statement at end of period 523.00





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/S MITTAL GUPTA & CO Yes 29-02-2028
2 M/S T R CHADHA & CO LLP Yes 30-09-2028