Integrated Filing — IndAS



General information about company

Scrip Code 500119
NSE Symbol DHAMPURSUG
MSEI Symbol NOTLISTED
ISIN INE041A01016
Name of company DHAMPUR SUGAR MILLS 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 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 31-07-2026   16:00:00
End date and time of board meeting 31-07-2026   17:20:00
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
During the period there was no default on Loan and Debt Securities as applicable to the entity.



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 78,541.00 78,541.00
Other income 585.00 585.00
Total income 79,126.00 79,126.00
2 Expenses
(a) Cost of materials consumed 12,964.00 12,964.00
(b) Purchases of stock-in-trade 190.00 190.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 32,680.00 32,680.00
(d) Employee benefit expense 2,074.00 2,074.00
(e) Finance costs 1,582.00 1,582.00
(f) Depreciation, depletion and amortisation expense 1,306.00 1,306.00
(f) Other Expenses
1 Excise duty on sales 23,355.00 23,355.00
2 Other Expenses 4,229.00 4,229.00
Total other expenses 27,584.00 27,584.00
Total expenses 78,380.00 78,380.00
3 Total profit before exceptional items and tax 746.00 746.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 746.00 746.00
6 Tax expense
7 Current tax 130.00 130.00
8 Deferred tax 85.00 85.00
9 Total tax expenses 215.00 215.00
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 531.00 531.00
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 531.00 531.00
17 Other comprehensive income net of taxes (56.00) (56.00)
18 Total Comprehensive Income for the period 475.00 475.00
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 6,430.00 6,430.00
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 0.83 0.83
Diluted earnings (loss) per share from continuing operations 0.83 0.83
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 0.83 0.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.83 0.83
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 results have been prepared in accordance with the Indian Accounting Standard (referred to as “Ind AS”) 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above Standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on July 31, 2026. The joint statutory auditors have carried out limited review of these financial results. 2 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 respective financial year, which were only reviewed by joint statutory auditors. 3 Sugar being a seasonal industry, the performance of the quarter may not be representative of the annual performance of the Company. 4 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 40,961.00 40,961.00
2 Power 1,827.00 1,827.00
3 Ethanol 11,337.00 11,337.00
4 Chemicals 7,341.00 7,341.00
5 Potable Spirits 24,936.00 24,936.00
6 Others 0.00331 0.00331
Total Segment Revenue 86,733.00 86,733.00
Less: Inter segment revenue 8,192.00 8,192.00
Revenue from operations 78,541.00 78,541.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar 752.00 752.00
2 Power 90.00 90.00
3 Ethanol 1,068.00 1,068.00
4 Chemicals 472.00 472.00
5 Potable Spirits 317.00 317.00
6 Others 61.00 61.00
Total Profit before tax 2,760.00 2,760.00
i. Finance cost 1,582.00 1,582.00
ii. Other Unallocable Expenditure net off Unallocable income 432.00 432.00
Profit before tax 746.00 746.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1,00,065.00 1,00,065.00
2 Power 36,858.00 36,858.00
3 Ethanol 33,026.00 33,026.00
4 Chemicals 8,191.00 8,191.00
5 Potable Spirits 3,560.00 3,560.00
6 Others 430.00 430.00
Total Segment Asset 1,82,130.00 1,82,130.00
Un-allocable Assets 30,749.00 30,749.00
Net Segment Asset 2,12,879.00 2,12,879.00
4 Segment Liabilities
Segment Liabilities
1 Sugar 5,684.00 5,684.00
2 Power 440.00 440.00
3 Ethanol 2,347.00 2,347.00
4 Chemicals 2,108.00 2,108.00
5 Potable Spirits 1,939.00 1,939.00
6 Others 7.00 7.00
Total Segment Liabilities 12,525.00 12,525.00
Un-allocable Liabilities 82,042.00 82,042.00
Net Segment Liabilities 94,567.00 94,567.00
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
1 Gain (loss) on fair value of equity investments 24.00 24.00
Total Amount of items that will not be reclassified to profit and loss 24.00
2 Income tax relating to items that will not be reclassified to profit or loss 4.00 4.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or loss (101.00) (101.00)
Total Amount of items that will be reclassified to profit and loss (101.00)
4 Income tax relating to items that will be reclassified to profit or loss (25.00) (25.00)
5 Total Other comprehensive income (56.00) (56.00)