Integrated Filing — IndAS



General information about company

Scrip Code 523369
NSE Symbol DCMSRIND
MSEI Symbol NOTLISTED
ISIN INE843D01027
Name of company DCM SHRIRAM 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 Sugar including distillery
Start date and time of board meeting 13-08-2026   12:15:00
End date and time of board meeting 13-08-2026   14:00:00
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
There has been no default during the quarter under review.



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 29,363.00 29,363.00
Other income 617.00 617.00
Total income 29,980.00 29,980.00
2 Expenses
(a) Cost of materials consumed 6,854.00 6,854.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 17,086.00 17,086.00
(d) Employee benefit expense 1,414.00 1,414.00
(e) Finance costs 757.00 757.00
(f) Depreciation, depletion and amortisation expense 449.00 449.00
(f) Other Expenses
1 Other Expenses 3,291.00 3,291.00
Total other expenses 3,291.00 3,291.00
Total expenses 29,851.00 29,851.00
3 Total profit before exceptional items and tax 129.00 129.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 129.00 129.00
6 Tax expense
7 Current tax (81.00) (81.00)
8 Deferred tax 55.00 55.00
9 Total tax expenses (26.00) (26.00)
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 155.00 155.00
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 155.00 155.00
17 Other comprehensive income net of taxes (67.00) (67.00)
18 Total Comprehensive Income for the period 88.00 88.00
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 1,740.00 1,740.00
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 0.18 0.18
Diluted earnings (loss) per share from continuing operations 0.18 0.18
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 0.18 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.18 0.18
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. This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013, as amended, and other recognized accounting practices and policies to the extent applicable. 2. The earlier period figures are as restated after effectuating the Composite Scheme of Arrangement during FY 2025-26. The pre-scheme and restated figures, to the extent applicable, have already been disclosed in earlier published results, except for quarter ended June 2025 where the pre-scheme Total Income and Profit after Tax were Rs. 50,177 lakhs and Rs. 1,779 lakhs respectively. 3. There has been ambiguity with regard to chargeability of UP VAT or GST on certain supplies made to a party and therefore no tax was charged on invoices raised for such supplies. The Hon'ble Allahabad High Court held that no VAT is chargeable on such transactions. This matter is sub-judice before the Hon'ble Supreme Court. GST demand was raised on these transactions from July, 2017 which were contested and have been adequately provided as provision for contingencies with corresponding reimbursement asset based on back-to-back undertaking by the party to indemnify for any liability that may finally arise. GST council in its meeting dated October 7, 2023 has ceded the right to tax such supplies to state governments. However, the State Government has not notified any rules in this regard as yet. Pending necessary amendments / notifications, the Company has continued the same accounting treatment in respect of the transactions as in previous quarter(s). 4. Pursuant to the Composite Scheme of Arrangement becoming effective during the financial year ended March 31, 2026, the Company has during the current quarter filed modified income tax returns for the financial years 2023-24 and 2024-25 to give effect to the Scheme as per Income Tax Act and considered the impact of the same in these results. 5. The Company’s business activities falls within a single primary business segment i.e. Sugar (including distillery). The operating segment has been defined based on regular review by the Company’s Chief Operating Decision Maker to assess the performance of the Company and to make decision about allocation of resources. 6. As at the reporting date, the Company has no subsidiary, associate, or joint venture; accordingly, consolidated financial statements are not required and the financial results are standalone. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full previous financial year and the published unaudited year to date figures up to the third quarter of the relevant financial year. 8. The above financial results have been reviewed by the Audit Committee and then approved by the Board of Directors in its meeting held on August 13, 2026. The above financial results are available on the Company's website https://dcmsr.com/ and also on www.bseindia.com & www.nseindia.com. Limited Review The Statutory Auditors have carried out a Limited Review of the aforesaid results and have issued an unmodified opinion.



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 Items that will not be reclassified to profit or loss (90.00) (90.00)
Total Amount of items that will not be reclassified to profit and loss (90.00)
2 Income tax relating to items that will not be reclassified to profit or loss (23.00) (23.00)
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 (67.00) (67.00)