Integrated Filing — IndAS



General information about company

Scrip Code 502137
NSE Symbol DECCANCE
MSEI Symbol NOTLISTED
ISIN INE583C01021
Name of company DECCAN CEMENTS 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 29-05-2026
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 Single segment
Description of single segment CEMENT
Start date and time of board meeting 29-05-2026   11:45:00
End date and time of board meeting 29-05-2026   13:10:00
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 21,389.27 63,561.42
Other income 102.80 766.62
Total income 21,492.07 64,328.04
2 Expenses
(a) Cost of materials consumed 3,809.97 9,872.54
(b) Purchases of stock-in-trade (0.07) 15.85
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 204.64 (0.07)
(d) Employee benefit expense 687.13 3,014.05
(e) Finance costs 1,503.78 2,727.66
(f) Depreciation, depletion and amortisation expense 1,404.06 3,562.02
(f) Other Expenses
1 Power and fuel 7,990.90 22,387.97
2 Freight charges 4,505.22 12,803.63
3 Other expenses 2,469.91 7,804.68
Total other expenses 14,966.03 42,996.28
Total expenses 22,575.54 62,188.33
3 Total profit before exceptional items and tax (1,083.47) 2,139.71
4 Exceptional items 1,284.07 1,284.07
5 Total profit before tax 200.60 3,423.78
6 Tax expense
7 Current tax (5.72) 3.86
8 Deferred tax (265.62) 562.11
9 Total tax expenses (271.34) 565.97
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 471.94 2,857.81
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 471.94 2,857.81
17 Other comprehensive income net of taxes 29.67 49.94
18 Total Comprehensive Income for the period 501.61 2,907.75
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 471.94 2,857.81
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 29.67 49.94
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 700.38 700.38
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 74,365.89
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.37 20.4
Diluted earnings (loss) per share from continuing operations 3.37 20.4
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 3.37 20.4
Diluted earnings (loss) per share from continuing and discontinued operations 3.37 20.4
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated results for the quarter ended and year ended 31st March 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 29th May 2026. The Statutory Auditors have expressed an unmodified audit opinion. 2. This statement is as per Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations, 2015. 3. The Company has one reportable segment Manufacturing and Selling of Cement as per the requirements of Ind AS 108 Operating Segments. 4. Figures for the last quarter are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the respective financial years. 5. The Company has a Wholly owned subsidiary company, Deccan Swarna Cements Private Limited, whose financial results are consolidated in the above statement. 6. On November 21, 2025, the Government of India notified the four Labour Codes, 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, consolidating 29 existing labour laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has restructured the compensation of its employees from April, 2026 and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs. The Group has assessed the financial implications of these changes which has resulted in the increase of gratuity liability by Rs. 57.53 lakhs and compensated absences by Rs. 12.78 Lakhs primarily arises due to change in wage definition. The Group has presented this incremental impact under Employee benefits expense in the Statement of Profit and Loss. The Group continues to monitor the finalisation of Central or State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7. During the quarter ended March 31, 2026, the Holding Company has disposed of a land situated at Solipet village, Shabad Mandal, Rangareddy district, forming part of Property, Plant and Equipment. Pursuant to the said transaction, the Holding Company has recognised a net profit of Rs. 1284.07 Lakhs, being the difference between the sale consideration received and the carrying amount of the land together with related transaction costs, which is disclosed as exceptional item. 8.The Holding Company has paid or provided Rs. 194.59 lakhs as remuneration to Chairperson and Managing Director during the year 2025 26. However in view of inadequacy of profits of Holding Company for the FY 2025 26 for payment of remuneration to the Chairperson and Managing Director, the Holding Company is placing a resolution for the approval of its members in the ensuing 46th Annual General Meeting of members of the Holding Company.



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 1,33,124.52
Capital work-in-progress 255.59
Investment property 0.00
Goodwill 0.00
Other intangible assets 2,025.83
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 10.48
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 6,629.53
Total of other non-current financial assets 6,629.53
Total non-current financial assets 6,640.01
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 1,024.78
Total of other non-current assets 1,024.78
Total non-current assets 1,43,070.73
2 Current assets
Inventories 10,344.74
Current financial asset
Current investments 0.00
Trade receivables, current 4,832.04
Cash and cash equivalents 9,016.25
Bank balance other than cash and cash equivalents 34.47
Loans, current 12.61
Other current financial assets
Total of other current financial assets 187.92
Total current financial assets 14,083.29
Current tax assets (net) 130.33
Other current assets
1 Other current assets 3,460.75
Total of other current assets 3,460.75
Total current assets 28,019.11
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,71,089.84
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 700.38
Other equity 74,365.89
Total equity attributable to owners of parent 75,066.27
Non controlling interest
Total equity 75,066.27
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 55,802.73
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 55,802.73
Provisions, non-current 518.31
Deferred tax liabilities (net) 5,981.75
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 62,302.79
Current liabilities
Current financial liabilities
Borrowings, current 19,465.68
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 766.98
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,563.01
Total Trade payable 5,329.99
Other current financial liabilities
1 Other current financial liabilities 7,692.90
Total of other current financial liabilities 7,692.90
Total current financial liabilities 32,488.57
Other current liabilities 1,019.46
1 Other current liabilities 1,019.46
Total of other current liabilities 1,019.46
Provisions, current 212.75
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 33,720.78
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 96,023.57
Total equity and liabilites 1,71,089.84
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans 29.67 49.94
Total Amount of items that will not be reclassified to profit and loss 29.67 49.94
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 29.67 49.94



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 3,423.78
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,727.66
Adjustments for decrease (increase) in inventories (281.67)
Adjustments for decrease (increase) in trade receivables, current 929.32
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (49.09)
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 (2,674.46)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,714.18
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 301.99
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,562.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 40.33
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (157.94)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 1.38
Adjustments for interest income 731.95
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 5.45
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,262.19)
Other adjustments to reconcile profit (loss) 2.54
Other adjustments for non-cash items 8.55
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 4,133.36
Net cash flows from (used in) operations 7,557.14
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 7,557.14
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 2,664.64
Purchase of property, plant and equipment 17,163.74
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 1.38
Interest received 793.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2.83
Net cash flows from (used in) investing activities (13,701.89)
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 6,384.23
Repayments of borrowings 2,517.42
Payments of lease liabilities 0.00
Dividends paid 84.05
Interest paid 2,919.82
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 862.94
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5,281.81)
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 (5,281.81)
Cash and cash equivalents cash flow statement at beginning of period 14,298.06
Cash and cash equivalents cash flow statement at end of period 9,016.25





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 Anandam & Co Yes 30-11-2028