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 Consolidated
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   11:20:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 91,856.00 91,856.00
Other income 121.00 121.00
Total income 91,977.00 91,977.00
2 Expenses
(a) Cost of materials consumed 6,505.00 6,505.00
(b) Purchases of stock-in-trade 8,117.00 8,117.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 28,593.00 28,593.00
(d) Employee benefit expense 2,361.00 2,361.00
(e) Finance costs 1,556.00 1,556.00
(f) Depreciation, depletion and amortisation expense 1,288.00 1,288.00
(f) Other Expenses
1 Excise duty on sale of goods 38,567.00 38,567.00
2 Other expenses 6,819.00 6,819.00
Total other expenses 45,386.00 45,386.00
Total expenses 93,806.00 93,806.00
3 Total profit before exceptional items and tax (1,829.00) (1,829.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,829.00) (1,829.00)
6 Tax expense
7 Current tax 6.00 6.00
8 Deferred tax (460.00) (460.00)
9 Total tax expenses (454.00) (454.00)
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 (1,375.00) (1,375.00)
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 3,679.00 3,679.00
17 Other comprehensive income net of taxes (1.00) (1.00)
18 Total Comprehensive Income for the period 3,678.00 3,678.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,679.00 3,679.00
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 3,678.00 3,678.00
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 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 -2.09 -2.09
Diluted earnings (loss) per share from continuing operations -2.08 -2.08
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 5.59 5.59
Diluted earnings (loss) per share from continuing and discontinued operations 5.56 5.56
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) EPS (from continuing operation) is Anti dilutive for Quarter ended June 30, 2026 1. These unaudited consolidated 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 consolidated 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 consolidated financial results have been subjected to a 'limited review' by the statutory auditors of the Parent 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 June 30, 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 Parent 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 Parent Company granted 357881 stock options to the eligible employees of the Parent Company, which are convertibles into equal number of equity shares of the Parent 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 Parent 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 Parent 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 Parent Company. 6. During the quarter ended June 30, 2026, the Parent 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 Parent Company resulting in the gain of Rs. 63.89 Crores on sale of the undertaking. The operations of the said Meerganj unit of the Parent Company has been classified as the Discontinued Operations for all the periods presented in these consolidated financial results, in accordance with the applicable accounting standards. The results of the business classified as discontinued operations in these consolidated 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 Group. 8. Figures for the previous corresponding periods have been regrouped, wherever considered necessary. 9. The unaudited standalone financial results are available on the website of the Company (www.dhampur.com). The specified items of the standalone unaudited financial results of the Company are given below: Quarter ended Year ended Particulars 30-June-2026 31-Mar-26 30-June-25 31-Mar-26 Total income from continuing operations 940.50 712.94 789.77 2984.15 Profit before tax from continuing operations -16.15 60.59 -17.50 50.44 Prfot after tax from continuing operations -12.14 38.14 -11.46 31.26 Profit after tax from discontinued operations 50.54 7.86 -7.91 -6.29 Profit after tax from continuing and discontinued operations 38.40 46.00 -19.37 24.97



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 37,132.00 37,132.00
2 Bio Fuels & Spirits 8,078.00 8,078.00
3 Country Liquor 48,908.00 48,908.00
Total Segment Revenue 94,118.00 94,118.00
Less: Inter segment revenue 2,262.00 2,262.00
Revenue from operations 91,856.00 91,856.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 249.00 249.00
2 Bio Fuels & Spirits 660.00 660.00
3 Country Liquor 345.00 345.00
Total Profit before tax 1,254.00 1,254.00
i. Finance cost 1,556.00 1,556.00
ii. Other Unallocable Expenditure net off Unallocable income 1,527.00 1,527.00
Profit before tax (1,829.00) (1,829.00)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1,19,672.00 1,19,672.00
2 Bio Fuels & Spirits 34,897.00 34,897.00
3 Country Liquor 10,368.00 10,368.00
Total Segment Asset 1,64,937.00 1,64,937.00
Un-allocable Assets 11,712.00 11,712.00
Net Segment Asset 1,76,649.00 1,76,649.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 5,234.00 5,234.00
2 Bio Fuels & Spirits 1,776.00 1,776.00
3 Country Liquor 3,261.00 3,261.00
Total Segment Liabilities 10,271.00 10,271.00
Un-allocable Liabilities 60,107.00 60,107.00
Net Segment Liabilities 70,378.00 70,378.00
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 Consolidated Consolidated
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
1 Foreign Currency Translation Reserve (1.00) (1.00)
Total Amount of items that will be reclassified to profit and loss (1.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (1.00) (1.00)