Integrated Filing — IndAS



General information about company

Scrip Code 502137
NSE Symbol DECCANCE
MSEI Symbol NOTLISTED
ISIN INE583C01021
Name of company DECCAN CEMENTS 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 CEMENT
Start date and time of board meeting 12-08-2026   12:00:00
End date and time of board meeting 12-08-2026   13:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no such instances during the reporting period.



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 21,933.84 21,933.84
Other income 711.75 711.75
Total income 22,645.59 22,645.59
2 Expenses
(a) Cost of materials consumed 3,143.43 3,143.43
(b) Purchases of stock-in-trade 0.10 0.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (372.25) (372.25)
(d) Employee benefit expense 814.25 814.25
(e) Finance costs 1,566.57 1,566.57
(f) Depreciation, depletion and amortisation expense 1,552.10 1,552.10
(f) Other Expenses
1 Power and Fuel 9,209.28 9,209.28
2 Frieght Charges 4,512.94 4,512.94
3 Other Expenses 2,941.27 2,941.27
Total other expenses 16,663.49 16,663.49
Total expenses 23,367.69 23,367.69
3 Total profit before exceptional items and tax (722.10) (722.10)
4 Exceptional items (227.48) (227.48)
5 Total profit before tax (949.58) (949.58)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (210.81) (210.81)
9 Total tax expenses (210.81) (210.81)
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 (738.77) (738.77)
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 (738.77) (738.77)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (738.77) (738.77)
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 700.38 700.38
Face value of equity share capital 5 5
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 -5.24 -5.24
Diluted earnings (loss) per share from continuing operations -5.24 -5.24
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 -5.24 -5.24
Diluted earnings (loss) per share from continuing and discontinued operations -5.24 -5.24
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 standalone results for the quarter ended 30th June 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 12th August 2026. The Statutory Auditors have carried out Limited review of the unaudited financial results. 2.This statement is as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3.The Company has one reportable segment Manufacturing and Selling of Cement as per the requirements of Ind AS 108 Operating Segments. 4.Exceptional items represent provision made towards mineral bearing land infrastructure cess against the demand notice received from Department of Mines and Geology, Telangana. 5.The Company has issued unlisted, secured Non-Convertible Debentures (NCDs - Series A and Series B) and Compulsory Convertible Debentures (CCDs) during the quarter ended 30th June, 2026. The said issue is considered in the calculation of Earnings Per Share.



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
Total Amount of items that will not be reclassified to profit and loss
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M ANANDAM & CO Yes 30-11-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-06-2026
Amount Raised 10,299.99
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation No Deviation
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Repayment of secured term loans availed from State Bank of India, IFB, Somajiguda, Hyderabad Not Applicable 10,299.99 0.00 10,299.99 0.00 Amount is fully utilised for the desired object


Signatory Details

Name of signatory BIKRAM KESHARI PRUSTY
Designation of person Company Secretary and Compliance Officer
Place HYDERABAD
Date 12-08-2026