| Scrip Code | 500097 |
|---|---|
| NSE Symbol | DALMIASUG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE495A01022 |
| Name of company | Dalmia Bharat Sugar and 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 | 07-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-07-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 07-08-2026 15:30:00 |
| End date and time of board meeting | 07-08-2026 16:20:00 |
| 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 |
| 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 | 84,819.00 | 84,819.00 | |
| Other income | 2,752.00 | 2,752.00 | |
| Total income | 87,571.00 | 87,571.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 16,139.00 | 16,139.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 52,934.00 | 52,934.00 |
| (d) | Employee benefit expense | 5,034.00 | 5,034.00 |
| (e) | Finance costs | 2,658.00 | 2,658.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,440.00 | 3,440.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 6,383.00 | 6,383.00 |
| Total other expenses | 6,383.00 | 6,383.00 | |
| Total expenses | 86,588.00 | 86,588.00 | |
| 3 | Total profit before exceptional items and tax | 983.00 | 983.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 983.00 | 983.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 306.00 | 306.00 |
| 8 | Deferred tax | (14.00) | (14.00) |
| 9 | Total tax expenses | 292.00 | 292.00 |
| 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 | 691.00 | 691.00 |
| 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 | 691.00 | 691.00 |
| 17 | Other comprehensive income net of taxes | (2,134.00) | (2,134.00) |
| 18 | Total Comprehensive Income for the period | (1,443.00) | (1,443.00) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 772.00 | 772.00 | |
| Total profit or loss, attributable to non-controlling interests | (81.00) | (81.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (2,112.00) | (2,112.00) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (22.00) | (22.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,619.00 | 1,619.00 | |
| 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 | 0.85 | 0.85 | |
| Diluted earnings (loss) per share from continuing operations | 0.85 | 0.85 | |
| 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 | 0.85 | 0.85 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.85 | 0.85 | |
| 24 | Debt equity ratio | 18.00 | 18.00 |
| 25 | Debt service coverage ratio | 155.00 | 155.00 |
| 26 | Interest service coverage ratio | 268.00 | 268.00 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The consolidated financial results are approved by the Board of Directors at their meeting held on August 7,2026 after being reviewed and recommended by the audit committee. The statutory auditors have carried limited review of these consolidated financial results. 2. The consolidated financial results of the company have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of Companies Act, 2013 read with companies (Indian Accounting Standard) Rules, 2015 as amended. 3. The consolidated financial results of the company have been prepared in accordance with the recognition and measurement principles laid down in Ind AS-34 Interim Financial reporting. 4. Figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the published unaudited year to date figures upto the third quarter of the respective financial year. 5. Key standalone financial information of the company is given below: Particulars For the quarter ended For the year ended 30-06-2026 31-03-2026 30-06-2025 31-03-2026 Unaudited Audited Unaudited Audited Revenue from Operations 848.19 990.73 940.88 3,618.08 Profit/(Loss) before Tax 11.49 144.60 52.66 321.68 Net Profit/(Loss) for the period 8.57 105.46 39.26 237.81 Other Comprehensive Income (20.89) (94.36) 106.72 (8.61) Total Comprehensive Income (12.32) 11.10 145.98 229.20 6. Due to seasonal nature of the industry, the consolidated financial results for any quarter may not be true and appropriate reflection of the annual profitability of the company. 7. Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. 8. Previous periods' figures have been regrouped/reclassified, wherever considered necessary to make them comparable with the figures of the current reporting periods. 9. The consolidated financial results of the company are also available on stock exchange websites, www.nseindia.com, www.bseindia.com and on the company website www.dalmiasugar.com. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | The DSCR is higher primarily because EBITDA is significantly higher than the debt servicing obligations. |
| Interest service coverage ratio | The higher Interest Coverage Ratio is primarily attributable to strong EBITDA generation, which significantly exceeds the Company's interest obligations. |
| 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) | |||||||
| 1 | Sugar | 63,543.00 | 63,543.00 | ||||
| 2 | Distillery | 28,715.00 | 28,715.00 | ||||
| 3 | Others | 0.00177 | 0.00177 | ||||
| Total Segment Revenue | 92,435.00 | 92,435.00 | |||||
| Less: Inter segment revenue | 7,616.00 | 7,616.00 | |||||
| Revenue from operations | 84,819.00 | 84,819.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Sugar | 64.00 | 64.00 | ||||
| 2 | Distillery | 3,529.00 | 3,529.00 | ||||
| 3 | Others | 48.00 | 48.00 | ||||
| Total Profit before tax | 3,641.00 | 3,641.00 | |||||
| i. Finance cost | 2,658.00 | 2,658.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 983.00 | 983.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Sugar | 2,16,924.00 | 2,16,924.00 | ||||
| 2 | Distillery | 94,311.00 | 94,311.00 | ||||
| 3 | Others | 11,467.00 | 11,467.00 | ||||
| Total Segment Asset | 3,22,702.00 | 3,22,702.00 | |||||
| Un-allocable Assets | 1,67,971.00 | 1,67,971.00 | |||||
| Net Segment Asset | 4,90,673.00 | 4,90,673.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Sugar | 89,914.00 | 89,914.00 | ||||
| 2 | Distillery | 39,068.00 | 39,068.00 | ||||
| 3 | Others | 78.00 | 78.00 | ||||
| Total Segment Liabilities | 1,29,060.00 | 1,29,060.00 | |||||
| Un-allocable Liabilities | 39,557.00 | 39,557.00 | |||||
| Net Segment Liabilities | 1,68,617.00 | 1,68,617.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Segment Revenue, Results, Assets and Liabilities represent amounts identifiable to each of the segments.Unallocable assets include corporate investments, income tax assets, fixed deposit and unallocable liabilities include deferred tax liability and income tax provisions. |
|---|
| 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 and loss | (2,482.00) | (2,482.00) |
| Total Amount of items that will not be reclassified to profit and loss | (2,482.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (348.00) | (348.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit and loss | 0.00 | 0.00 |
| Total Amount of items that will be reclassified to profit and loss | 0.00 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (2,134.00) | (2,134.00) |