Integrated Filing — IndAS



General information about company

Scrip Code 544867
NSE Symbol DHOOTTRANS
MSEI Symbol NOTLISTED
ISIN INE01NH01023
Name of company Dhoot Transmission 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 04-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-08-2026
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 Automotive wiring harness & ancillary components business
Start date and time of board meeting 04-09-2026   13:27:00
End date and time of board meeting 04-09-2026   14:35:00
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
No such instances



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 1,07,742.90 1,07,742.90
Other income 515.60 515.60
Total income 1,08,258.50 1,08,258.50
2 Expenses
(a) Cost of materials consumed 83,477.20 83,477.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 484.70 484.70
(d) Employee benefit expense 5,770.00 5,770.00
(e) Finance costs 887.80 887.80
(f) Depreciation, depletion and amortisation expense 2,096.70 2,096.70
(f) Other Expenses
1 Other expenses 7,626.50 7,626.50
Total other expenses 7,626.50 7,626.50
Total expenses 1,00,342.90 1,00,342.90
3 Total profit before exceptional items and tax 7,915.60 7,915.60
4 Exceptional items (200.00) (200.00)
5 Total profit before tax 7,715.60 7,715.60
6 Tax expense
7 Current tax 1,443.80 1,443.80
8 Deferred tax 548.10 548.10
9 Total tax expenses 1,991.90 1,991.90
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 5,723.70 5,723.70
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 5,723.70 5,723.70
17 Other comprehensive income net of taxes 13.80 13.80
18 Total Comprehensive Income for the period 5,737.50 5,737.50
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 3,769.40 3,769.40
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 3.04 3.04
Diluted earnings (loss) per share from continuing operations 3.04 3.04
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 3.04 3.04
Diluted earnings (loss) per share from continuing and discontinued operations 3.04 3.04
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) Notes to the standalone financial results: 1 This Statement of standalone unaudited financial results for the quarter ended June 30, 2026 has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard (referred to as Ind AS) 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India, read with the relevant rules issued thereunder, as amended from time to time and in terms of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (Listing Regulations 2015 ). These results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on September 04, 2026. 2 On August 17, 2026 the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). Accordingly, these are the first quarterly results after the listing of the shares. The figures for the quarter ended June 30, 2026 have been subjected to limited review by the statutory auditors. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year up to March 31, 2026 and the unaudited year-to-date figures up to December 31, 2025 being the date of the end of the third quarter of the financial year. The figures for quarters ended June 30, 2025 and March 31, 2026 have not been subjected to limited review by the statutory auditors and the management has exercised necessary diligence in preparing the financial results of these periods. 3 The Company has identified only one reportable operating segment as it deals mainly in Automotive wiring harness & ancillary components business. The Company's activities fall within a single primary operating segment and accordingly, no segment information is required to be disclosed. 4 a. During the quarter ended June 30, 2026, the Company has made investment of INR 4,991.14 million in fully paid up equity shares in its wholly owned subsidiary company namely Dhoot Automotive Systems Private Limited to enter into a Business Transfer Agreement with M/s. Multilink for the acquisition of its undertaking. b. During the quarter ended June 30, 2026, the Company has made investment of INR 28.21 million in equity shares in its wholly owned subsidiary company namely Dhoot Transmission GMBH for general corporate purposes. 5 The Company has recognised exceptional items comprising: (i) The Company has incurred expenses towards advisory and consulting services, including business strategy/restructuring, financial and operational guidance provided by Bain Capital Advisors (India) Private Limited. Of this amount, certain portion has been recovered from subsidiaries of the Company. The resulting net expense, being non-recurring and strategic in nature, has been classified as an Exceptional Item. (ii) The Government of India, on November 21, 2025, notified the four Labour Codes - Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020 - subsuming 29 existing labour laws. Consequent to the notification, the Company had assessed the impact and recorded a net expense as per the above table. As this impact was material, regulatory-driven, and non-recurring, the same is presented under “Exceptional Items” in the financial results. The Company continues to monitor the Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. 6 During the year ended March 31, 2026, pursuant to the Share Subscription and Purchase Agreement (BC Asia SSPA) entered into between the Company, Mr. Rahul R. Dhoot and BC Asia Investments XV Limited (BC Asia XV), BC Asia XV acquired 55% equity interest in the Company. As part of the same arrangement, the Company acquired an 85% stake in Dhoot Holdings Private Limited (DHPL), resulting in DHPL becoming its wholly owned subsidiary. Subsequently, upon completion of the Initial Public Offering (IPO) of the Company and its listing of equity shares, BC Asia XV's shareholding is reduced to 42.84%. 7 Subsequent to the period ended June 30, 2026, the Company has completed its IPO of 35,218,047 equity shares of face value of INR 2 each at an issue price of INR 871 per share (including a share premium of INR 869 per share). A discount of INR 80 per share was offered to eligible employees bidding in the employee reservation portion of 75,853 equity shares. The issue comprised of a fresh issue of 16,080,445 equity shares aggregating to INR 14,000 million and offer for sale of 19,137,602 equity shares by selling shareholders aggregating to INR 16,668.85 million. Pursuant to the IPO, the equity shares of the Company were listed on NSE and BSE on August 17, 2026. Further, the Company will provide an update of the utilisation of the IPO proceeds towards the objects of the offer effective next reporting period based on the actual utilization of the funds. 8 Pursuant to the Board resolution dated December 23, 2025 and the shareholders’ resolution dated December 24, 2025, the Company sub-divided its equity shares from a face value of INR 100 per share to INR 2 per share. Subsequently, pursuant to the resolutions approved by the Board of Directors on March 11, 2026 and the shareholders on March 13, 2026, the Company issued bonus equity shares in the ratio of 2:3, being two fully paid-up equity shares of INR 2 each for every three fully paid-up equity shares of INR 2 each held by the shareholders. The weighted average number of shares for the quarter ended June 30, 2025 has been adjusted to reflect the impact of the above as per Ind AS 33. 9 The aforesaid results are available on Company's website (www.dhoottransmission.com) and also on website of NSE (www.nseindia.com) and BSE (www.bseindia.com), where the shares of the Company are listed. Place : Chhatrapati Sambhajinagar Date : September 4, 2026



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 Remeasurements of post-employment benefit obligations 18.40 18.40
Total Amount of items that will not be reclassified to profit and loss 18.40
2 Income tax relating to items that will not be reclassified to profit or loss 4.60 4.60
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 13.80 13.80