Integrated Filing — IndAS



General information about company

Scrip Code 500089
NSE Symbol DICIND
MSEI Symbol NOTLISTED
ISIN INE303A01010
Name of company DIC INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-01-2026
Date of end of financial year 31-12-2026
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Printing Ink
Start date and time of board meeting 12-08-2026   13:30:00
End date and time of board meeting 12-08-2026   17:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 24-02-2026
Indicate Company website link for updated RPT policy of the Company https://dic.co.in/sites/default/files/2026-03/RPT%20Policy.pdf
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 as the Company has not made any default in borrowings.



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 01-01-2026
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 28,395.48 52,447.73
Other income 166.21 366.25
Total income 28,561.69 52,813.98
2 Expenses
(a) Cost of materials consumed 20,607.27 37,084.54
(b) Purchases of stock-in-trade 2,279.84 4,334.59
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,347.28) (2,859.14)
(d) Employee benefit expense 2,023.10 3,983.20
(e) Finance costs 36.60 70.79
(f) Depreciation, depletion and amortisation expense 456.61 910.91
(f) Other Expenses
1 Freight and forwarding 768.92 1,513.49
2 Consumption of stores and spare parts 174.76 307.47
3 Power and fuel 277.83 505.84
4 Repair & maintenance 128.81 268.29
5 Royalty 353.29 632.00
6 Legal and professional 263.91 507.45
7 Outsource expense 429.02 864.42
8 IT handling charges 184.35 383.85
9 Travelling expenses 208.39 406.27
10 Others 799.16 1,404.42
Total other expenses 3,588.44 6,793.50
Total expenses 26,644.58 50,318.39
3 Total profit before exceptional items and tax 1,917.11 2,495.59
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,917.11 2,495.59
6 Tax expense
7 Current tax 813.26 919.39
8 Deferred tax (322.94) (274.24)
9 Total tax expenses 490.32 645.15
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 1,426.79 1,850.44
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 1,426.79 1,850.44
17 Other comprehensive income net of taxes (7.72) (15.43)
18 Total Comprehensive Income for the period 1,419.07 1,835.01
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 917.90 917.90
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 15.54 20.16
Diluted earnings (loss) per share from continuing operations 15.54 20.16
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 15.54 20.16
Diluted earnings (loss) per share from continuing and discontinued operations 15.54 20.16
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. The above Statement of unaudited financial results for the quarter and six months ended June 30 2026 financial results have been duly reviewed by the Audit Committee and taken on record by the Board of Directors at its meeting held on August 12 2026 These unaudited financial results have been subjected to limited review by the statutory auditors of the Company who have expressed an unmodified conclusion on these results. 2. These financial results have been prepared in conformity with the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Company's operations are predominantly manufacture of 'Printing Inks' and according to the management, this is the single segment as envisaged in Ind AS-108-Operating Segments.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026
Date of end of reporting period 30-06-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 13,519.03
Capital work-in-progress 200.36
Investment property
Goodwill 0.00
Other intangible assets 6.16
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 11.52
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Deposits 219.38
Total of other non-current financial assets 219.38
Total non-current financial assets 230.90
Deferred tax assets (net) 1,193.14
Other non-current assets
1 Capital advances 100.01
2 Prepaid expenses 47.64
3 Balance with government authorities 43.20
4 Balance held as margin money or security against guarantees and other commitments 5.71
Total of other non-current assets 196.56
Total non-current assets 15,346.15
2 Current assets
Inventories 19,915.28
Current financial asset
Current investments 0.00
Trade receivables, current 33,854.03
Cash and cash equivalents 1,526.50
Bank balance other than cash and cash equivalents 11.93
Loans, current 0.00
Other current financial assets
Total of other current financial assets 199.15
Total current financial assets 35,591.61
Current tax assets (net)
Other current assets
1 Prepaid expense 198.55
2 Advance to vendors 486.02
3 Right to recover returned goods 160.60
4 Excess contribution to pension fund (net) 4.30
5 Balance with government authorities 1,970.00
Total of other current assets 2,819.47
Total current assets 58,326.36
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 73,672.51
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 917.90
Other equity 43,506.54
Total equity attributable to owners of parent 44,424.44
Non controlling interest
Total equity 44,424.44
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 157.56
Total of other non-current financial liabilities 157.56
Total non-current financial liabilities 157.56
Provisions, non-current 456.78
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 614.34
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,693.41
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 19,520.81
Total Trade payable 23,214.22
Other current financial liabilities
1 Lease liabilities 169.44
2 Payables on purchase of property plant and equipment 30.35
3 Security deposit from customers 1,372.07
4 Interest payable on customer deposits 246.55
5 Employee payables 560.31
6 Sales commission and discount liabilities 2,024.46
7 Retention money payable 47.03
8 Directors commission payable 17.85
9 Unpaid unclaimed dividend 12.00
10 Fair value of foreign currency forward contracts 1.63
Total of other current financial liabilities 4,481.69
Total current financial liabilities 27,695.91
Other current liabilities 475.36
1 Advances from customers 60.47
2 Statutory remittances 216.94
3 Refund liabilities 197.95
Total of other current liabilities 475.36
Provisions, current 399.46
Current tax liabilities (Net) 63.00
Deferred government grants, Current
Total current liabilities 28,633.73
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 29,248.07
Total equity and liabilites 73,672.51
Disclosure of notes on assets and liabilities



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 01-01-2026
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 01-01-2026
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/(loss) of post employment benefit obligations (10.31) (20.62)
Total Amount of items that will not be reclassified to profit and loss (10.31) (20.62)
2 Income tax relating to items that will not be reclassified to profit or loss (2.59) (5.19)
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 (7.72) (15.43)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026
B Date of end of reporting period 30-06-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,495.59
Adjustments for reconcile profit (loss)
Adjustments for finance costs 70.79
Adjustments for decrease (increase) in inventories (7,353.97)
Adjustments for decrease (increase) in trade receivables, current (7,483.41)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,150.21)
Adjustments for decrease (increase) in other non-current assets (8.56)
Adjustments for other financial assets, non-current (10.49)
Adjustments for other financial assets, current (28.29)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 8,688.58
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (90.60)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 910.91
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (3.17)
Adjustments for provisions, current (15.11)
Adjustments for provisions, non-current 32.92
Adjustments for other financial liabilities, current 380.64
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 9.82
Adjustments for dividend income 0.00
Adjustments for interest income 89.14
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 1.30
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (8.03)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (6,146.02)
Net cash flows from (used in) operations (3,650.43)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 266.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (3,917.33)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 22.48
Purchase of property, plant and equipment 744.72
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 93.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.99)
Net cash flows from (used in) investing activities (629.88)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 95.69
Dividends paid 274.36
Interest paid 10.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (380.82)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,928.03)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (4,928.03)
Cash and cash equivalents cash flow statement at beginning of period 6,454.53
Cash and cash equivalents cash flow statement at end of period 1,526.50





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 DIC INDIA LIMITED DIC Malaysia Sdn Bhd Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
2 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Purchase of goods or services 5,000.00 Approved by Audit Committee 1,806.82 323.78 573.85
3 DIC INDIA LIMITED DIC Australia Pty Ltd Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
4 DIC INDIA LIMITED DIC Corporation Ultimate Holding Purchase of goods or services 2,000.00 Approved by Audit Committee 1,090.85 81.55 230.44
5 DIC INDIA LIMITED DIC Fine Chemicals Pvt Ltd Fellow Subsidiary Purchase of goods or services 5,000.00 Approved by Audit Committee 2,898.11 735.73 1,609.05
6 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Purchase of goods or services 30.00 Approved by Audit Committee 0.94 0.00 0.00
7 DIC INDIA LIMITED DIC Graphics Corporation Fellow Subsidiary Purchase of goods or services 200.00 Approved by Audit Committee 26.84 12.56 12.74
8 DIC INDIA LIMITED DIC Philippines Inc Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
9 DIC INDIA LIMITED DIC Vietnam Co Ltd Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
10 DIC INDIA LIMITED Nantong DIC Color Co Ltd Fellow Subsidiary Purchase of goods or services 1,000.00 Approved by Audit Committee 320.91 2.37 23.05
11 DIC INDIA LIMITED Nissin Trading Co Ltd Fellow Subsidiary Purchase of goods or services 250.00 Approved by Audit Committee 0.00 0.00 0.00
12 DIC INDIA LIMITED PT DIC Graphics Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
13 DIC INDIA LIMITED PT Pardic Jaya Chemicals Fellow Subsidiary Purchase of goods or services 250.00 Approved by Audit Committee 151.71 0.00 47.86
14 DIC INDIA LIMITED ShenzhenDIC Co Ltd Fellow Subsidiary Purchase of goods or services 10.00 Approved by Audit Committee 0.00 0.00 0.00
15 DIC INDIA LIMITED Siam Chemical Industry Co Ltd Fellow Subsidiary Purchase of goods or services 10.00 Approved by Audit Committee 0.00 0.00 0.00
16 DIC INDIA LIMITED Sun Chemical Corp Usa Fellow Subsidiary Purchase of goods or services 10.00 Approved by Audit Committee 0.00 0.00 0.00
17 DIC INDIA LIMITED Sun Chemical Group Gmbh Fellow Subsidiary Purchase of goods or services 150.00 Approved by Audit Committee 66.48 13.04 28.43
18 DIC INDIA LIMITED Sun Chemical Group SPA Italy Fellow Subsidiary Purchase of goods or services 50.00 Approved by Audit Committee 9.11 0.00 0.00
19 DIC INDIA LIMITED Sun Chemical NVSA Belgium Fellow Subsidiary Purchase of goods or services 200.00 Approved by Audit Committee 58.58 (3.59) 0.00
20 DIC INDIA LIMITED Sun Chemical SAU Spain Fellow Subsidiary Purchase of goods or services 300.00 Approved by Audit Committee 186.44 45.26 98.44
21 DIC INDIA LIMITED Sun Chemical Turkey Fellow Subsidiary Purchase of goods or services 250.00 Approved by Audit Committee 96.33 30.44 64.59
22 DIC INDIA LIMITED Sun Chemical Limited UK Fellow Subsidiary Purchase of goods or services 50.00 Approved by Audit Committee 0.00 0.00 0.00
23 DIC INDIA LIMITED Sun Chemical AG SA Ltd Switzerland Fellow Subsidiary Purchase of goods or services 200.00 Approved by Audit Committee 121.70 13.10 93.84
24 DIC INDIA LIMITED Colors & Effects India Private Ltd Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
25 DIC INDIA LIMITED DIC Performance Resins GmbH Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 0.00 0.00 0.00
26 DIC INDIA LIMITED DIC Shanghai Co Ltd Fellow Subsidiary Purchase of goods or services 300.00 Approved by Audit Committee 0.00 0.00 0.00
27 DIC INDIA LIMITED Dic Ideal Private Limited Fellow Subsidiary Purchase of goods or services 500.00 Approved by Audit Committee 0.00 0.00 0.00
28 DIC INDIA LIMITED Pt DIC Trading Indonesia Fellow Subsidiary Purchase of goods or services 50.00 Approved by Audit Committee 0.00 0.00 0.00
29 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Purchase of goods or services 20.00 Approved by Audit Committee 12.07 0.00 0.00
30 DIC INDIA LIMITED DIC Vietnam Co Ltd Fellow Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 0.00 34.26 0.00
31 DIC INDIA LIMITED DIC Australia Pty Ltd Fellow Subsidiary Sale of goods or services 4,000.00 Approved by Audit Committee 2,348.63 595.14 1,754.20
32 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Sale of goods or services 150.00 Approved by Audit Committee 34.71 0.08 34.73
33 DIC INDIA LIMITED DIC New Zealand Fellow Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 56.05 0.00 55.04
34 DIC INDIA LIMITED DIC Corporation Ultimate Holding Sale of goods or services 10.00 Approved by Audit Committee 0.31 0.00 0.00
35 DIC INDIA LIMITED DIC Fine Chemicals Pvt Ltd Fellow Subsidiary Sale of goods or services 25.00 Approved by Audit Committee 0.00 0.00 0.00
36 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Sale of goods or services 50.00 Approved by Audit Committee 5.13 0.00 0.00
37 DIC INDIA LIMITED DIC Lanka Pvt Ltd Fellow Subsidiary Sale of goods or services 200.00 Approved by Audit Committee 86.23 1.17 47.94
38 DIC INDIA LIMITED DIC Malaysia Sdn Bhd Fellow Subsidiary Sale of goods or services 500.00 Approved by Audit Committee 119.81 71.68 23.49
39 DIC INDIA LIMITED DIC Philippines Inc Fellow Subsidiary Sale of goods or services 200.00 Approved by Audit Committee 18.99 19.81 19.06
40 DIC INDIA LIMITED DIC Bangladesh Private Limited Fellow Subsidiary Sale of goods or services 2,000.00 Approved by Audit Committee 2.31 12.78 2.28
41 DIC INDIA LIMITED PT DIC Graphics Fellow Subsidiary Sale of goods or services 0.00 Approved by Audit Committee 1.04 13-05-2026 1.04 0.00 0.00
42 DIC INDIA LIMITED Pt DIC Trading Indonesia Fellow Subsidiary Sale of goods or services 200.00 Approved by Audit Committee 85.16 28-07-2026 285.16 31.25 195.20
43 DIC INDIA LIMITED Sun Chemical Colombia SAS Fellow Subsidiary Sale of goods or services 150.00 Approved by Audit Committee 0.00 0.00 0.00
44 DIC INDIA LIMITED Sun Chemical Saudi Arabia Fellow Subsidiary Sale of goods or services 250.00 Approved by Audit Committee 67.69 2.76 1.36
45 DIC INDIA LIMITED Dic Ideal Private Limited Fellow Subsidiary Sale of goods or services 10.00 Approved by Audit Committee 0.00 0.00 0.00
46 DIC INDIA LIMITED Sun Chemical SAU Spain Fellow Subsidiary Sale of goods or services 30.00 Approved by Audit Committee 0.00 0.00 0.00
47 DIC INDIA LIMITED Sun Chemical Russia JSC AO Fellow Subsidiary Sale of goods or services 2,000.00 Approved by Audit Committee 360.21 0.00 0.97
48 DIC INDIA LIMITED Sun Chemical South Africa Pty Ltd Fellow Subsidiary Sale of goods or services 75.00 Approved by Audit Committee 0.00 0.00 0.00
49 DIC INDIA LIMITED Sapici SpA Fellow Subsidiary Sale of goods or services 75.00 Approved by Audit Committee 0.00 0.00 0.00
50 DIC INDIA LIMITED DIC Bangladesh Private Limited Assets Sales Consumable Sale Fellow Subsidiary Sale of goods or services 75.00 Approved by Audit Committee 0.00 0.00 0.00
51 DIC INDIA LIMITED Sun Chemical Lebanaon Fellow Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 0.00 0.00 0.00
52 DIC INDIA LIMITED Sun Chemical Chile SA Fellow Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 0.00 0.00 0.00
53 DIC INDIA LIMITED Sun Chemical SA de CV Mexico Fellow Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 23.64 24.72 24.58
54 DIC INDIA LIMITED Sun Chemical Turkey Fellow Subsidiary Sale of goods or services 50.00 Approved by Audit Committee 5.14 0.00 5.07
55 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Royalty 1,450.00 Approved by Audit Committee 632.00 536.65 632.00
56 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction SAP Charges 1,000.00 Approved by Audit Committee 383.85 563.38 383.57
57 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction CIGNAS 5.00 Approved by Audit Committee 1.04 0.00 0.00
58 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Management Fees 200.00 Approved by Audit Committee 69.97 19.18 62.76
59 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction COE Charges and other charges 30.00 Approved by Audit Committee 10.82 5.61 5.44
60 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Other Charges 500.00 Approved by Audit Committee 112.82 68.92 98.32
61 DIC INDIA LIMITED DIC Graphics Corporation Fellow Subsidiary Any other transaction Other Charges 1.00 Approved by Audit Committee 0.00 0.00 0.00
62 DIC INDIA LIMITED PT DIC Graphics Fellow Subsidiary Any other transaction Other Charges 5.00 Approved by Audit Committee 0.00 0.00 0.00
63 DIC INDIA LIMITED DIC SOUTH ASIA PVT LTD Fellow Subsidiary Any other transaction Other Charges 5.00 Approved by Audit Committee 0.00 0.00 0.00
64 DIC INDIA LIMITED DIC Bangladesh Private Limited Fellow Subsidiary Any other transaction Other Charges Commission Exp 100.00 Approved by Audit Committee 21.96 62.70 10.99
65 DIC INDIA LIMITED DIC Malaysia Sdn Bhd Fellow Subsidiary Any other transaction Other Charges 250.00 Approved by Audit Committee 82.43 23.26 89.95
66 DIC INDIA LIMITED DIC Lanka Pvt Ltd Fellow Subsidiary Any other transaction Commission expense 25.00 Approved by Audit Committee 0.00 0.00 0.00
67 DIC INDIA LIMITED Sun Chemical Limited UK Fellow Subsidiary Any other transaction License fee & others 70.00 Approved by Audit Committee 19.33 0.00 0.00
68 DIC INDIA LIMITED Sun Chemical SAS France Fellow Subsidiary Any other transaction Commission Rebate expense 10.00 Approved by Audit Committee 2.46 0.00 0.00
69 DIC INDIA LIMITED DIC Vietnam Co Ltd Fellow Subsidiary Any other transaction Other Charges 10.00 Approved by Audit Committee 0.00 0.00 0.00
70 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Any other transaction Technical service 50.00 Approved by Audit Committee 15.93 30.96 45.44
71 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Any other transaction Others 2.00 Approved by Audit Committee 0.00 0.00 0.00
72 DIC INDIA LIMITED DIC Bangladesh Private Limited Fellow Subsidiary Any other transaction Management fees and others 110.00 Approved by Audit Committee 0.00 0.00 0.00
73 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Mgt Fees R and D fees and SAP Support by India IT Team 350.00 Approved by Audit Committee 116.07 20.70 64.20
74 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Service Fees 15.00 Approved by Audit Committee 1.23 0.59 0.62
75 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Technical service Salary Mark up SAP Support by India IT Team and Payroll Expat Tax Recoverable 350.00 Approved by Audit Committee 127.07 88.67 85.89
76 DIC INDIA LIMITED DIC SOUTH ASIA PVT LTD Fellow Subsidiary Any other transaction Mgt Fees Service fees Others 50.00 Approved by Audit Committee 9.31 6.18 3.66
77 DIC INDIA LIMITED Sun Chemical Ac Basf Fellow Subsidiary Any other transaction Rental Income 0.20 Approved by Audit Committee 0.00 0.00 0.00
78 DIC INDIA LIMITED DIC Ideal Private Limited Fellow Subsidiary Any other transaction Service Fees 40.00 Approved by Audit Committee 14.71 19.21 14.46
79 DIC INDIA LIMITED DIC Fine Chemicals Pvt Ltd Fellow Subsidiary Any other transaction Rental Income 1.00 Approved by Audit Committee 0.30 0.00 0.06
80 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction SAP Support by India IT Team 150.00 Approved by Audit Committee 45.47 17.88 15.16
81 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Payroll Expat Tax Recoverable 100.00 Approved by Audit Committee 0.00 0.00 0.00
82 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Travel exp incurred 50.00 Approved by Audit Committee 1.01 0.98 1.01
83 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Others 10.00 Approved by Audit Committee 1.84 0.23 1.84
84 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction SAP Support by India IT Team 12.00 Approved by Audit Committee 3.70 1.23 1.23
85 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Payroll Expat Tax Recoverable 150.00 Approved by Audit Committee 15.59 6.36 5.24
86 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Travel exp incurred 25.00 Approved by Audit Committee 4.95 0.67 2.70
87 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction License fee others 50.00 Approved by Audit Committee 0.00 1.77 0.00
88 DIC INDIA LIMITED DIC Australia Pty Ltd Fellow Subsidiary Any other transaction Export Freight Recovery 20.00 Approved by Audit Committee 0.00 0.00 0.00
89 DIC INDIA LIMITED DIC SOUTH ASIA PVT LTD Fellow Subsidiary Any other transaction Others Mis Exp 10.00 Approved by Audit Committee 1.15 0.00 0.27
90 DIC INDIA LIMITED DIC Bangladesh Private Limited Fellow Subsidiary Any other transaction Technical service 50.00 Approved by Audit Committee 0.00 0.00 0.00
91 DIC INDIA LIMITED DIC Ideal Private Limited Fellow Subsidiary Any other transaction Others Mis Exp 2.00 Approved by Audit Committee 0.00 0.00 0.00
92 DIC INDIA LIMITED Sun Chemical AC Basf Fellow Subsidiary Any other transaction Rental Income 0.20 Approved by Audit Committee 0.00 0.00 0.00
93 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Others 25.00 Approved by Audit Committee 0.00 0.00 0.00
94 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Advertisement 10.00 Approved by Audit Committee 0.00 0.00 0.00
95 DIC INDIA LIMITED DIC SOUTH ASIA PVT LTD Fellow Subsidiary Any other transaction Cost of Software one 5.00 Approved by Audit Committee 0.00 0.00 0.00
96 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Professional Exp Recoverable 25.00 Approved by Audit Committee 0.00 0.00 0.00
97 DIC INDIA LIMITED DIC Vietnam Co Ltd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
98 DIC INDIA LIMITED DIC Australia Pty Ltd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
99 DIC INDIA LIMITED DIC Asia Pacific Pte Ltd Holding Any other transaction Others Chg 2.00 Approved by Audit Committee 0.47 0.00 0.00
100 DIC INDIA LIMITED DIC New Zealand Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
101 DIC INDIA LIMITED DIC Corporation Ultimate Holding Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
102 DIC INDIA LIMITED DIC Graphics Thailand Co Ltd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 1.60 0.54 1.60
103 DIC INDIA LIMITED DIC Lanka Pvt Ltd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
104 DIC INDIA LIMITED DIC Malaysia Sdn Bhd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.77 0.00 0.00
105 DIC INDIA LIMITED DIC Philippines Inc Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
106 DIC INDIA LIMITED DIC Bangladesh Private Limited Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
107 DIC INDIA LIMITED PT DIC Graphics Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
108 DIC INDIA LIMITED Pt DIC Trading Indonesia Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
109 DIC INDIA LIMITED Sun Chemical Chile SA Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
110 DIC INDIA LIMITED Sun Chemical Colombia SAS Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
111 DIC INDIA LIMITED Sun Chemical Saudi Arabia Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
112 DIC INDIA LIMITED Sun Chemical SAU Spain Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
113 DIC INDIA LIMITED DIC SOUTH ASIA PVT LTD Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
114 DIC INDIA LIMITED Sun Chemical Russia JSC AO Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
115 DIC INDIA LIMITED Nantong DIC Color Co Ltd Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
116 DIC INDIA LIMITED Sun Chemical Lebanaon Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
117 DIC INDIA LIMITED Sun Chemical SA de CV Mexico Fellow Subsidiary Any other transaction Others Chg 2.00 Approved by Audit Committee 0.00 0.00 0.00
118 DIC INDIA LIMITED DIC India Employees Gratuity Fund Company managed trust for Employees benefits Any other transaction Gratuity Fund 300.00 Approved by Audit Committee 45.00 354.01 370.25
119 DIC INDIA LIMITED DIC India Management Staff Pension Fund Company managed trust for Employees benefits Any other transaction Staff Pension Fund 50.00 Approved by Audit Committee 0.45 (8.64) (4.30)
120 DIC INDIA LIMITED DIC India Staff Provident Fund Company managed trust for Employees benefits Any other transaction Provident Fund 300.00 Approved by Audit Committee 144.44 49.25 101.73
Total value of transaction during the reporting period 12,149.68