Integrated Filing — IndAS



General information about company

Scrip Code 533146
NSE Symbol DLINKINDIA
MSEI Symbol NOTLISTED
ISIN INE250K01012
Name of company D-Link (India) 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 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-07-2026
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 IT Networking
Start date and time of board meeting 01-08-2026   11:30:00
End date and time of board meeting 01-08-2026   13:35:00
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 45,696.06 45,696.06
Other income 473.16 473.16
Total income 46,169.22 46,169.22
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 40,202.13 40,202.13
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (517.43) (517.43)
(d) Employee benefit expense 1,183.84 1,183.84
(e) Finance costs 37.90 37.90
(f) Depreciation, depletion and amortisation expense 193.75 193.75
(f) Other Expenses
1 Other expenses 1,352.23 1,352.23
Total other expenses 1,352.23 1,352.23
Total expenses 42,452.42 42,452.42
3 Total profit before exceptional items and tax 3,716.80 3,716.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,716.80 3,716.80
6 Tax expense
7 Current tax 953.30 953.30
8 Deferred tax 2.85 2.85
9 Total tax expenses 956.15 956.15
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 2,760.65 2,760.65
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 2,760.65 2,760.65
17 Other comprehensive income net of taxes (10.64) (10.64)
18 Total Comprehensive Income for the period 2,750.01 2,750.01
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,760.65 2,760.65
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 2,750.01 2,750.01
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 710.10 710.10
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 7.78 7.78
Diluted earnings (loss) per share from continuing operations 7.78 7.78
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 7.78 7.78
Diluted earnings (loss) per share from continuing and discontinued operations 7.78 7.78
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) Notes : 1 The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective Meeting held on 1st August, 2026. The statutory auditors have expressed an unmodified opinion. The consolidated financial results have been prepared in accordance with Ind AS prescribed under Section 133 of the Companies Act, 2013, and other recognised accounting practices and policies and is in compliance with Regulation 33 of the SEBI (Listing Obligations and Dislcosure Requirements) Regulations, 2015. 2 The consolidated figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures upto the third quarter for the previous financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit. 3 The Parent Company has received a demand order from the Commissioner of Customs (Adjudication), Mumbai on 19th January, 2026, contending that royalty payments made to parent company, D-Link Corporation, Taiwan, on sale of third party product should have been included in the assessable value of goods imported from third-party vendors. The total amount demanded is Rs. 611.49 Lakhs (inclusive of differential duty, fines, and penalties, but excluding interest). Against this demand, the Parent Company had previously made voluntary ad-hoc payments of Rs. 100.00 Lakhs during the investigation towards demand. The Parent Company has challenged the Order-in-Original by filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai on 7th April, 2026. 4 Pursuant to the New Labour Codes and relevant Accounting Standards, the Group has recognised an employee benefits expense of Rs. 259.99 lakhs (consisting of Rs. 249.73 lakhs for gratuity and Rs. 10.26 lakhs for leave encashment) in the Statement of Profit and Loss for year ended 31st March, 2026. The Group continues to monitor certain aspect of labour code, enacted Central and State Rules and further clarifications issued by the Government under the New Labour Codes and will give appropriate accounting effect to such developments, as and when required. 5 The Group is primarily engaged in the business of providing networking products and related services in relation to security features which is the only reportable business segment.



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 Remeasurements of the defined benefit plan (14.22) (14.22)
Total Amount of items that will not be reclassified to profit and loss (14.22)
2 Income tax relating to items that will not be reclassified to profit or loss (3.58) (3.58)
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 (10.64) (10.64)