Integrated Filing — IndAS

General information about company

Scrip Code	542216
NSE Symbol	DALBHARAT
MSEI Symbol	NOTLISTED
ISIN	INE00R701025
Name of company	Dalmia Bharat 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	24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-07-2026
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	Single segment
Description of single segment	Cement and Cement related products
Start date and time of board meeting	24-07-2026 12:45:00
End date and time of board meeting	24-07-2026 13:10:00
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	3,89,000.00	3,89,000.00
	Other income	13,900.00	13,900.00
	Total income	4,02,900.00	4,02,900.00
2	Expenses
(a)	Cost of materials consumed	64,400.00	64,400.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	(14,800.00)	(14,800.00)
(d)	Employee benefit expense	24,500.00	24,500.00
(e)	Finance costs	14,700.00	14,700.00
(f)	Depreciation, depletion and amortisation expense	36,100.00	36,100.00
(f)	Other Expenses
1	Power and fuel	85,100.00	85,100.00
2	Freight on finished goods	73,300.00	73,300.00
3	Freight on internal clinker transfer	12,800.00	12,800.00
4	Other Expenses	63,200.00	63,200.00
	Total other expenses	2,34,400.00	2,34,400.00
	Total expenses	3,59,300.00	3,59,300.00
3	Total profit before exceptional items and tax	43,600.00	43,600.00
4	Exceptional items	(18,200.00)	(18,200.00)
5	Total profit before tax	25,400.00	25,400.00
6	Tax expense
7	Current tax	1,400.00	1,400.00
8	Deferred tax	4,800.00	4,800.00
9	Total tax expenses	6,200.00	6,200.00
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	19,200.00	19,200.00
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	19,200.00	19,200.00
17	Other comprehensive income net of taxes	(500.00)	(500.00)
18	Total Comprehensive Income for the period	18,700.00	18,700.00
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	18,800.00	18,800.00
	Total profit or loss, attributable to non-controlling interests	400.00	400.00
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	18,300.00	18,300.00
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	400.00	400.00
21	Details of equity share capital
	Paid-up equity share capital	3,800.00	3,800.00
	Face value of equity share capital	2	2
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	10.02	10.02
	Diluted earnings (loss) per share from continuing operations	10.02	10.02
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	10.02	10.02
	Diluted earnings (loss) per share from continuing and discontinued operations	10.02	10.02
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)	Other note to results :- 1) For notes on Financial Results, please refer PDF file uploaded on Stock Exchange 2) Re-measurement gain /(loss) on defined benefit plans includes Rs. 0 for the quarter ended. 3) Share of profit in joint venture accounted for using equity method includes Rs. 0 for the quarter ended.

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)
	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	01-04-2026	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
1	Re-measurement gain/ (loss) on defined benefit plans	0.00	0.00
2	Change in fair value of financial instrument through other comprehensive income	(200.00)	(200.00)
	Total Amount of items that will not be reclassified to profit and loss	(200.00)
2	Income tax relating to items that will not be reclassified to profit or loss	(500.00)	(500.00)
3	Amount of items that will be reclassified to profit and loss
1	Net movement on effective portion of cash flow hedges	(1,000.00)	(1,000.00)
	Total Amount of items that will be reclassified to profit and loss	(1,000.00)
4	Income tax relating to items that will be reclassified to profit or loss	(200.00)	(200.00)
5	Total Other comprehensive income	(500.00)	(500.00)