Integrated Filing — IndAS



General information about company

Scrip Code 541403
NSE Symbol DOLLAR
MSEI Symbol NOTLISTED
ISIN INE325C01035
Name of company DOLLAR 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Single segment
Description of single segment Garment Hosiery & related service
Start date and time of board meeting 10-08-2026   15:00:00
End date and time of board meeting 10-08-2026   16:15:00
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
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 Standalone Standalone
1 Income
Revenue from operations 38,907.17 38,907.17
Other income 88.53 88.53
Total income 38,995.70 38,995.70
2 Expenses
(a) Cost of materials consumed 22,785.20 22,785.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,222.93) (7,222.93)
(d) Employee benefit expense 2,947.92 2,947.92
(e) Finance costs 496.88 496.88
(f) Depreciation, depletion and amortisation expense 931.81 931.81
(f) Other Expenses
1 Other Expenses 6,911.88 6,911.88
2 Sub-Contract Expenses 8,860.07 8,860.07
Total other expenses 15,771.95 15,771.95
Total expenses 35,710.83 35,710.83
3 Total profit before exceptional items and tax 3,284.87 3,284.87
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,284.87 3,284.87
6 Tax expense
7 Current tax 872.16 872.16
8 Deferred tax (33.24) (33.24)
9 Total tax expenses 838.92 838.92
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 2,445.95 2,445.95
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 2,445.95 2,445.95
17 Other comprehensive income net of taxes 57.28 57.28
18 Total Comprehensive Income for the period 2,503.23 2,503.23
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 1,134.32 1,134.32
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 4.31 4.31
Diluted earnings (loss) per share from continuing operations 4.31 4.31
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 4.31 4.31
Diluted earnings (loss) per share from continuing and discontinued operations 4.31 4.31
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 above unaudited Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10 2026 The Statutory Auditors have conducted the limited review of the above unaudited standalone financial results. 2. The Un-audited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (“Ind AS”) prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (“the Regulation”) as amended. 3.As the Company's business activity falls within a single significant primary business segment i.e. Garment & Hosiery and related service, no separate segment information is disclosed. These, in the context of Ind AS 108 on Operating Segments Reporting are considered to constitute one segment and hence, the Company has not made any additional segment disclosures. 4.The Exceptional Item reported in the year ended 31 March 2025 represents Rs.318.86 lakhs towards reversal of impairment on investment in Joint Venture due to change in fair value of investment as determined by an independent registered valuer using discounted free cash flow method under Income approach. 5.The Board in its meeting held on 26th September, 2025 had approved Composite Scheme of Arrangement under Sections 230 to 232 & other applicable sections of the Companies Act, 2013 amongst Dollar Industries Limited (Transferee Company), Dindayal Texpro Private Limited (“Demerged Company), ADDS Projects Private Limited (“Transferor Company 1”), Amicable Properties Private Limited (“Transferor Company 2”), Bhawani Yarns Private Limited (“Transferor Company 3”), Dollar Brands Private Limited (“Transferor Company 4”), Goldman Trading Pvt. Ltd. (“Transferor Company 5”), KPS Distributors Private Limited (“Transferor Company 6”), PHPL Properties Private Limited (“Transferor Company 7”) & Zest Merchants Private Limited (“Transferor Company 8”) and their respective Shareholders and Creditors (Scheme) by virtue of which substantial related party transactions will be pruned down. The Company has applied to BSE & NSE ('Stock Exchanges') for their prior approval to the Scheme before submission to NCLT for its approval. The company has clarified all the queries as received from both the Stock Exchanges to their satisfaction and received approval from BSE & NSE ('Stock Exchanges') in the month of March'26 and applied to NCLT Kolkata Bench, which in turn has pronounced its first hearing motion order dated 11th May 2026 and also the approval is endorsed by the Shareholders in court convened meeting as per direction of Hon’ble NCLT, Kolkata. The requite balance process is underway and likely to be approved by Hon’ble NCLT soon. 6.The Code on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the New Labour Codes) have been notified with effect from 21 November 2025. Whilst the New Labour Codes are effective from 21 November, 2025, the supporting rules are yet to be notified and during transition, the relevant provisions of the existing labour Acts and their respective rules, regulations, notifications, standards, schemes, etc. will continue to remain in force. The Company has assessed the impact of the changes and noted no significant impact in financial results for the quarter and nine months ended 31 December 2025 in accordance with Ind AS 19, read with FAQs on key accounting implications arising from the New Labour Codes published by The Institute of Chartered Accountants of India on 26 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect of any further provisions as and when the relevant rules and notifications are notified and become applicable. 7.Figures for the three months ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the third quarter of the respective financial years which has been subjected to limited review by Statutory Auditors.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(losses) on defined benefit plans 76.54 76.54
2 Income tax on above (19.26) (19.26)
Total Amount of items that will not be reclassified to profit and loss 57.28
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
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
5 Total Other comprehensive income 57.28 57.28