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 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 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



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 27,891.50 27,891.50
Other income 2,368.00 2,368.00
Total income 30,259.50 30,259.50
2 Expenses
(a) Cost of materials consumed 13,441.83 13,441.83
(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 2,088.86 2,088.86
(e) Finance costs 430.19 430.19
(f) Depreciation, depletion and amortisation expense 1,587.74 1,587.74
(f) Other Expenses
1 Other expenses 1,546.30 1,546.30
Total other expenses 1,546.30 1,546.30
Total expenses 19,094.92 19,094.92
3 Total profit before exceptional items and tax 11,164.58 11,164.58
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,164.58 11,164.58
6 Tax expense
7 Current tax 1,412.34 1,412.34
8 Deferred tax 837.79 837.79
9 Total tax expenses 2,250.13 2,250.13
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 8,914.45 8,914.45
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 8,914.45 8,914.45
17 Other comprehensive income net of taxes (8.88) (8.88)
18 Total Comprehensive Income for the period 8,905.57 8,905.57
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,535.97 8,535.97
Total profit or loss, attributable to non-controlling interests 378.48 378.48
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8,527.09 8,527.09
Total comprehensive income for the period attributable to owners of parent non-controlling interests 378.48 378.48
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 13.34 13.34
Diluted earnings (loss) per share from continuing operations 13.34 13.34
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 13.34 13.34
Diluted earnings (loss) per share from continuing and discontinued operations 13.34 13.34
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 consolidated financial results for the quarter ended June 30, 2026 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 consolidated financial results for the quarter ended June 30, 2026 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 Group has identified its operating segments based on the internal reports regularly reviewed by the Chief Operating Decision Maker (CODM) in accordance with the management approach prescribed under Ind AS 108 – Operating Segments. The CODM evaluates the Group's performance and allocates resources based on various performance indicators. The CODM reviews the operations of the Group, comprising Oil and Gas Field Services and Oil and Gas Offshore Support Services, on an integrated basis for the purposes of performance assessment and resource allocation. Accordingly, these operations constitute a single operating and reportable segment under Ind AS 108. Therefore, no separate segment information is required to be disclosed. 4. Figures for the quarter ended 31st March, 2026 represents the difference between the audited figures in respect of the full financial year and the published unaudited figures of nine months ended 31st December, 2025 which were subject to limited review by the Auditors. 5. 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 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 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
1 Foreign Currency Translation (14.58) (14.58)
Total Amount of items that will be reclassified to profit and loss (14.58)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (8.88) (8.88)