Integrated Filing — IndAS



General information about company

Scrip Code 543593
NSE Symbol DBOL
MSEI Symbol NOTLISTED
ISIN INE0I3401014
Name of company Dhampur Bio Organics Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-07-2026   11:40:00
End date and time of board meeting 14-07-2026   12:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
The Company has not defaulted on any loans and Debt securities.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 93,955.00 93,955.00
Other income 95.00 95.00
Total income 94,050.00 94,050.00
2 Expenses
(a) Cost of materials consumed 6,549.00 6,549.00
(b) Purchases of stock-in-trade 8,862.00 8,862.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 29,694.00 29,694.00
(d) Employee benefit expense 2,350.00 2,350.00
(e) Finance costs 1,556.00 1,556.00
(f) Depreciation, depletion and amortisation expense 1,287.00 1,287.00
(f) Other Expenses
1 Excise duty on sale of goods 38,567.00 38,567.00
2 Other expenses 6,800.00 6,800.00
Total other expenses 45,367.00 45,367.00
Total expenses 95,665.00 95,665.00
3 Total profit before exceptional items and tax (1,615.00) (1,615.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,615.00) (1,615.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (401.00) (401.00)
9 Total tax expenses (401.00) (401.00)
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 (1,214.00) (1,214.00)
12 Profit (loss) from discontinued operations before tax 6,218.00 6,218.00
13 Tax expense of discontinued operations 1,164.00 1,164.00
14 Net profit (loss) from discontinued operation after tax 5,054.00 5,054.00
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 3,840.00 3,840.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 3,840.00 3,840.00
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 6,639.00 6,639.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.84 -1.84
Diluted earnings (loss) per share from continuing operations -1.83 -1.83
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 7.68 7.68
Diluted earnings (loss) per share from discontinued operations 7.64 7.64
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.84 5.84
Diluted earnings (loss) per share from continuing and discontinued operations 5.81 5.81
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 unaudited standalone financial results which are published in accordance with Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations’) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 14, 2026. These unaudited standalone financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 2. These unaudited standalone financial results have been subjected to a 'limited review' by the statutory auditors of the Company. The statutory auditors have expressed an unmodified conclusion in the review report for the quarter ended June 30, 2026. 3. The figures for the quarter ended March 31, 2026 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 financial year. 4. The Company has three wholly owned subsidiaries Sonitron Bio Organics Private Limited, Dhampur International Pte. Limited and DBOL International Food & Beverages Trading FZE as on June 30, 2026. 5. The Company granted 357881 stock options to the eligible employees of the Company, which are convertibles into equal number of equity shares of the Company of face value of Rs. 10/- each, at exercise price of Rs. 40/- each, through Trust route under the DBO Employee Stock Option Scheme 2025 in the previous year. During the quarter ended June 30, 2026, 6600 stock options are forfeited due to separation of an employee before vesting of options. The Company granted interest free loan to the DBO Employee Welfare Trust (Trust) amounting to Rs. 6.65 Crores (includes Rs. 1.15 Crore during the quarter ended June 30, 2026) and the Trust has acquired 677383 shares (includes 78383 shares during the quarter ended June 30, 2026) from the market at an average price of Rs. 88.59 per share. Acquisition cost of shares held by the Trust is presented as reduction in ‘Other Equity’. Share based payment expense for the quarter ended June 30, 2026 is Rs. 0.10 Crore (Rs. 0.10 Crore & Rs. 0.28 Crore for the quarter & year ended June 30, 2026 and March 31, 2026 respectively). The Company considers the Trust as an extension of the entity and accordingly, incorporated the financials of the Trust in the standalone financial statements of the Company. 6. During the quarter ended June 30, 2026, the Company sold one of its sugar manufacturing undertaking comprising sugar and co-generation plant located at Meerganj, Bareilly, Uttar Pradesh, ('Meerganj Unit') on slump sale basis for an aggregate consideration of Rs. 305.00 Crores which has been approved by the shareholders in the EGM held on May 18, 2026. The said Meerganj unit is transferred with effect from June 18, 2026 and full consideration has been received by the Company resulting in the gain of Rs. 63.89 Crores on sale of the undertaking. The operations of the said Meerganj unit of the Company has been classified as the Discontinued Operations for all the periods presented in these standalone financial results of the Company, in accordance with the applicable accounting standards. The results of the business classified as discontinued operations in these standalone financial results are as under Quarter ended Year ended Particulars 30-June-2026 31-Mar-26 30-June-25 31-Mar-26 a. Revenue from operations and other income 78.50 265.50 79.10 460.12 b. Total expenses 80.21 254.77 91.18 470.27 c. Profit/ (Loss) before tax (a-b) -1.71 10.73 -12.08 -10.15 Gain on sale of undertaking 63.89 0 0 0 Profit/ (Loss) from discontinued operations before taxes 62.18 10.73 -12.08 -10.15 d. Tax expense/ (income) of discontinued operations 11.64 2.87 -4.17 -3.86 Profit/(Loss) after tax from discontinued operations 50.54 7.86 -7.91 -6.29 7. Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. 8. Figures for the previous corresponding periods have been regrouped, wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 39,231.00 39,231.00
2 Bio Fuels & Spirits 8,078.00 8,078.00
3 Country Liquor 48,908.00 48,908.00
Total Segment Revenue 96,217.00 96,217.00
Less: Inter segment revenue 2,262.00 2,262.00
Revenue from operations 93,955.00 93,955.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 473.00 473.00
2 Bio Fuels & Spirits 660.00 660.00
3 Country Liquor 345.00 345.00
Total Profit before tax 1,478.00 1,478.00
i. Finance cost 1,556.00 1,556.00
ii. Other Unallocable Expenditure net off Unallocable income 1,537.00 1,537.00
Profit before tax (1,615.00) (1,615.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1,21,628.00 1,21,628.00
2 Bio Fuels & Spirits 34,897.00 34,897.00
3 Country Liquor 10,368.00 10,368.00
Total Segment Asset 1,66,893.00 1,66,893.00
Un-allocable Assets 11,521.00 11,521.00
Net Segment Asset 1,78,414.00 1,78,414.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 6,868.00 6,868.00
2 Bio Fuels & Spirits 1,776.00 1,776.00
3 Country Liquor 3,261.00 3,261.00
Total Segment Liabilities 11,905.00 11,905.00
Un-allocable Liabilities 59,782.00 59,782.00
Net Segment Liabilities 71,687.00 71,687.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00