Integrated Filing — IndAS



General information about company

Scrip Code 543288
NSE Symbol DEEPINDS
MSEI Symbol NOTLISTED
ISIN INE0FHS01024
Name of company DEEP INDUSTRIES 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 28-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
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 Single segment
Description of single segment Onshore Oil and Gas Field Services
Start date and time of board meeting 28-07-2026   12:00:00
End date and time of board meeting 28-07-2026   13:25:00
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 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 17,177.55 17,177.55
Other income 1,383.14 1,383.14
Total income 18,560.69 18,560.69
2 Expenses
(a) Cost of materials consumed 7,350.15 7,350.15
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,771.91 1,771.91
(e) Finance costs 392.97 392.97
(f) Depreciation, depletion and amortisation expense 1,070.60 1,070.60
(f) Other Expenses
1 Other expenses 593.06 593.06
Total other expenses 593.06 593.06
Total expenses 11,178.69 11,178.69
3 Total profit before exceptional items and tax 7,382.00 7,382.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,382.00 7,382.00
6 Tax expense
7 Current tax 1,155.71 1,155.71
8 Deferred tax 708.47 708.47
9 Total tax expenses 1,864.18 1,864.18
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 5,517.82 5,517.82
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 5,517.82 5,517.82
17 Other comprehensive income net of taxes 5.70 5.70
18 Total Comprehensive Income for the period 5,523.52 5,523.52
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 3,200.00 3,200.00
Face value of equity share capital 5 5
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 8.62 8.62
Diluted earnings (loss) per share from continuing operations 8.62 8.62
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 8.62 8.62
Diluted earnings (loss) per share from continuing and discontinued operations 8.62 8.62
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 unaudited standalone financial results for the quarter ended June 30, 2026 of Deep Industries Limited (the Company) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on July 28, 2026. 2. The above standalone financial results for the quarter ended June 30, 2026 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3. The Company is not required to give segment wise revenue details and capital employed as per Ind AS 108 “Operating Segments” as the Company operates in single business segment namely Oil and Gas Field Services. 4. Figures for the quarter ended March 31, 2026 represent the balancing figures between the audited figures for the respective full financial years and the published year-to-date figures up to the end of the third quarter of the respective financial years, which were subject to limited review by the statutory auditors. 5. During the previous year, Kandla Energy and Chemicals Limited merged with Deep Industries Limited. Accordingly, the financial results for the comparative quarter ended June 30, 2025 have been restated to reflect the impact of the merger. Consequently, comparative figures have been adjusted to present the standalone performance of the entity. 6. The figures for the corresponding previous periods have been regrouped/rearranged wherever necessary, to make them comparable.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 7.62 7.62
Total Amount of items that will not be reclassified to profit and loss 7.62
2 Income tax relating to items that will not be reclassified to profit or loss 1.92 1.92
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 5.70 5.70