Integrated Filing — IndAS



General information about company

Scrip Code 523736
NSE Symbol DVL
MSEI Symbol NOTLISTED
ISIN INE477B01010
Name of company DHUNSERI VENTURES 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 10-08-2026   13:00:00
End date and time of board meeting 10-08-2026   14:30:00
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 23,159.37 23,159.37
Other income 2,454.87 2,454.87
Total income 25,614.24 25,614.24
2 Expenses
(a) Cost of materials consumed 11,281.74 11,281.74
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (201.73) (201.73)
(d) Employee benefit expense 706.35 706.35
(e) Finance costs 375.77 375.77
(f) Depreciation, depletion and amortisation expense 639.12 639.12
(f) Other Expenses
1 Other Expenses 2,269.21 2,269.21
Total other expenses 2,269.21 2,269.21
Total expenses 15,070.46 15,070.46
3 Total profit before exceptional items and tax 10,543.78 10,543.78
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,543.78 10,543.78
6 Tax expense
7 Current tax 1,224.59 1,224.59
8 Deferred tax 3,949.21 3,949.21
9 Total tax expenses 5,173.80 5,173.80
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 5,369.98 5,369.98
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 12,059.26 12,059.26
16 Total profit (loss) for period 17,429.24 17,429.24
17 Other comprehensive income net of taxes 5,767.45 5,767.45
18 Total Comprehensive Income for the period 23,196.69 23,196.69
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 17,429.24 17,429.24
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 5,767.45 5,767.45
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 3,503.29 3,503.29
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 49.76 49.76
Diluted earnings (loss) per share from continuing operations 49.76 49.76
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 49.76 49.76
Diluted earnings (loss) per share from continuing and discontinued operations 49.76 49.76
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The figures for the quarter ended 31 March 2026 are balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the financial year. The published year to date figures upto the end of third quarter of the relevant financial year were subjected to Limited Review. 2. These results have been reviewed by the Audit Committee and approved by the Board of Directors of the Parent Company at their respective meetings held on 10 August 2026. The Statutory auditors of the Company have also carried out limited review of these results. 3. Previous period figures have been regrouped/ rearranged wherever 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Treasury Operations 9,368.12 9,368.12
2 Flexible Packaging Films 13,791.25 13,791.25
3 Food and Beverages (discontinued operations) 0.00 0.00
Total Segment Revenue 23,159.37 23,159.37
Less: Inter segment revenue 0.00 0.00
Revenue from operations 23,159.37 23,159.37
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Treasury Operations 9,368.12 9,368.12
2 Flexible Packaging Films 411.59 411.59
3 Food and Beverages (discontinued operations) 0.00 0.00
Total Profit before tax 9,779.71 9,779.71
i. Finance cost 375.77 375.77
ii. Other Unallocable Expenditure net off Unallocable income (13,199.10) (13,199.10)
Profit before tax 22,603.04 22,603.04
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Treasury Operations 90,046.39 90,046.39
2 Flexible Packaging Films 1,69,820.37 1,69,820.37
3 Food and Beverages (discontinued operations) 0.00 0.00
Total Segment Asset 2,59,866.76 2,59,866.76
Un-allocable Assets 2,63,058.28 2,63,058.28
Net Segment Asset 5,22,925.04 5,22,925.04
4 Segment Liabilities
Segment Liabilities
1 Treasury Operations 2,000.00 2,000.00
2 Flexible Packaging Films 1,05,702.42 1,05,702.42
3 Food and Beverages (discontinued operations) 0.00 0.00
Total Segment Liabilities 1,07,702.42 1,07,702.42
Un-allocable Liabilities 63,268.22 63,268.22
Net Segment Liabilities 1,70,970.64 1,70,970.64
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Twelve Cupcakes Pte Limited, a subsidiary of the Parent Company, has initiated Creditors' Voluntary Winding-up proceedings under the applicable laws and regulation of Singapore on 29 October 2025, which has resulted in loss of control by the Parent Company over the aforesaid subsidiary. In accordance with Ind AS 105 - Non-current Assets Held for Sale and Discontinued Operations, the Food and Beverages segment which includes the results of the aforesaid subsidiary has been classified as a discontinued operation.



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 531.54 531.54
Total Amount of items that will not be reclassified to profit and loss 531.54
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that may be reclassified to profit or loss 5,235.91 5,235.91
Total Amount of items that will be reclassified to profit and loss 5,235.91
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 5,767.45 5,767.45