Integrated Filing — IndAS



General information about company

Scrip Code 544045
NSE Symbol DOMS
MSEI Symbol NOTLISTED
ISIN INE321T01012
Name of company DOMS 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 02-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
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 Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 02-11-2026   15:30:00
End date and time of board meeting 02-11-2026   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



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 66,775.40 1,33,826.22
Other income 475.41 873.95
Total income 67,250.81 1,34,700.17
2 Expenses
(a) Cost of materials consumed 42,211.40 79,197.24
(b) Purchases of stock-in-trade 1,067.24 2,534.80
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,594.39) 422.17
(d) Employee benefit expense 10,101.72 19,533.16
(e) Finance costs 203.89 405.39
(f) Depreciation, depletion and amortisation expense 2,412.98 4,752.05
(f) Other Expenses
1 Other Expenses 7,713.99 15,606.62
Total other expenses 7,713.99 15,606.62
Total expenses 61,116.83 1,22,451.43
3 Total profit before exceptional items and tax 6,133.98 12,248.74
4 Exceptional items (1,038.97) (1,039.81)
5 Total profit before tax 5,095.01 11,208.93
6 Tax expense
7 Current tax 1,383.99 3,086.82
8 Deferred tax (121.15) (237.57)
9 Total tax expenses 1,262.84 2,849.25
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 3,832.17 8,359.68
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 3,832.17 8,359.68
17 Other comprehensive income net of taxes (19.23) (148.16)
18 Total Comprehensive Income for the period 3,812.94 8,211.52
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,716.54 8,165.45
Total profit or loss, attributable to non-controlling interests 115.63 194.23
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,697.66 8,017.44
Total comprehensive income for the period attributable to owners of parent non-controlling interests 115.28 194.08
21 Details of equity share capital
Paid-up equity share capital 6,068.83 6,068.83
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 6.12 13.45
Diluted earnings (loss) per share from continuing operations 6.1 13.4
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 6.12 13.45
Diluted earnings (loss) per share from continuing and discontinued operations 6.1 13.4
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) The above Unaudited Consolidated Financial Results of the Group have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The above Unaudited Consolidated Financial Results of DOMS Industries Limited (the Holding Company or Parent), its subsidiaries (collectively the Group), and one associate for the quarter and six months ended September 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on November 02, 2026. 3. The Holding Company completed its Initial Public Offer of 15,196,510 equity shares of face value Rs 10 each (comprising fresh issue and offer for sale), and its equity shares were listed on BSE Limited (BSE) and National Stock Exchange of India Limited (NSE) on December 20, 2023. As at September 30, 2026, the entire net proceeds of Rs. 33,272.45 lakhs (revised from Rs. 33,157.50 lakhs during the year ended March 31, 2026, on account of lower-than-estimated issue expenses, with the resultant savings of Rs. 114.95 lakhs added to General Corporate Purposes) stand fully utilised in accordance with the objects stated in the Offer Document. Details of such utilisation are summarised below: Details of the utilisation of IPO net proceeds is summarised below: (Rs. in Lakhs) Objects of Amount to be Revised amount Utilised upto Unutilised as at the Issue utilised (as per to be utilised September 30, 2026 September 30, 2026 offer document) Part financing 28,000.00 28,000.00 28,000.00 - of proposed project General 5,157.50 5,272.45 5,272.45 - Corporate Purposes Total utilisation 33,157.50 33,272.45 33,272.45 - of funds Note: The construction and installation activities relating to the Holding Company's new manufacturing facility, originally scheduled for completion by March 31, 2026, are in the final stages of completion as on the reporting date. There is no deviation in the object or purpose of utilisation of the proceeds, and the funds have been utilised for the intended project. For detailed notes kindly refer Consolidated Financial Results uploaded on the Stock Exchanges for the quarter ended September 30, 2026.



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 62,318.38
Capital work-in-progress 30,087.15
Investment property 8,576.71
Goodwill 7,580.07
Other intangible assets 3,606.34
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 148.61
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,957.73
Total of other non-current financial assets 1,957.73
Total non-current financial assets 2,106.34
Deferred tax assets (net) 1,373.62
Other non-current assets
1 Other non-current assets 9,024.16
Total of other non-current assets 9,024.16
Total non-current assets 1,24,672.77
2 Current assets
Inventories 40,654.72
Current financial asset
Current investments 0.00
Trade receivables, current 19,826.27
Cash and cash equivalents 3,123.77
Bank balance other than cash and cash equivalents 1,693.42
Loans, current 227.58
Other current financial assets
Total of other current financial assets 398.85
Total current financial assets 25,269.89
Current tax assets (net) 0.00
Other current assets
1 Other current assets 5,488.06
Total of other current assets 5,488.06
Total current assets 71,412.67
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,96,085.44
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6,068.83
Other equity 1,22,274.99
Total equity attributable to owners of parent 1,28,343.82
Non controlling interest 8,431.27
Total equity 1,36,775.09
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,748.50
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 3,583.29
2 Other non-current financial liabilities 640.96
Total of other non-current financial liabilities 4,224.25
Total non-current financial liabilities 13,972.75
Provisions, non-current 2,980.43
Deferred tax liabilities (net) 929.34
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 17,882.52
Current liabilities
Current financial liabilities
Borrowings, current 11,002.64
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,216.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 12,320.49
Total Trade payable 16,537.19
Other current financial liabilities
1 Lease Liabilities 1,635.59
2 Other Financial Liabilities 6,561.47
Total of other current financial liabilities 8,197.06
Total current financial liabilities 35,736.89
Other current liabilities 2,817.37
1 Other current liabilities 2,817.37
Total of other current liabilities 2,817.37
Provisions, current 1,959.30
Current tax liabilities (Net) 914.27
Deferred government grants, Current 0.00
Total current liabilities 41,427.83
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 59,310.35
Total equity and liabilites 1,96,085.44
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Stationery Products 61,016.09 1,23,606.85
2 Hygiene Products 5,759.31 10,219.37
Total Segment Revenue 66,775.40 1,33,826.22
Less: Inter segment revenue 0.00 0.00
Revenue from operations 66,775.40 1,33,826.22
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Stationery Products 6,226.58 12,508.22
2 Hygiene Products 111.29 145.91
Total Profit before tax 6,337.87 12,654.13
i. Finance cost 203.89 405.39
ii. Other Unallocable Expenditure net off Unallocable income 1,038.97 1,039.81
Profit before tax 5,095.01 11,208.93
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Stationery Products 1,78,792.81 1,78,792.81
2 Hygiene Products 17,144.02 17,144.02
Total Segment Asset 1,95,936.83 1,95,936.83
Un-allocable Assets 148.61 148.61
Net Segment Asset 1,96,085.44 1,96,085.44
4 Segment Liabilities
Segment Liabilities
1 Stationery Products 52,382.52 52,382.52
2 Hygiene Products 6,927.83 6,927.83
Total Segment Liabilities 59,310.35 59,310.35
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 59,310.35 59,310.35
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) * Depreciation and amortisation expense for the Hygiene Products segment includes an amortisation impact of Rs. 108.96 lakhs and Rs. 216.73 lakhs for the quarter and six months ended September 30, 2026, respectively (Rs. 108.96 lakhs and Rs. 216.73 lakhs for the quarter and six months ended September 30, 2025, respectively, and Rs. 107.77 lakhs for the quarter ended June 30, 2026), arising from the fair valuation of the brand, leasehold land and building.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment benefit obligations (25.70) (197.99)
Total Amount of items that will not be reclassified to profit and loss (25.70) (197.99)
2 Income tax relating to items that will not be reclassified to profit or loss (6.47) (49.83)
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 (19.23) (148.16)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,208.93
Adjustments for reconcile profit (loss)
Adjustments for finance costs 405.39
Adjustments for decrease (increase) in inventories (4,073.70)
Adjustments for decrease (increase) in trade receivables, current (3,520.22)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,172.64)
Adjustments for decrease (increase) in other non-current assets 1.19
Adjustments for other financial assets, non-current (9.78)
Adjustments for other financial assets, current (166.01)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,065.45
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (870.16)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 4,752.05
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 836.06
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,099.35
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 19.45
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 568.19
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 858.94
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,793.56
Net cash flows from (used in) operations 13,002.49
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,576.72
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,425.77
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 29.55
Purchase of property, plant and equipment 21,058.72
Proceeds from sales of investment property 0.00
Purchase of investment property 8.01
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 19.28
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 133.56
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 45.05
Net cash flows from (used in) investing activities (20,877.85)
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 13,027.27
Repayments of borrowings 1,237.55
Payments of lease liabilities 897.88
Dividends paid 2,214.79
Interest paid 459.72
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 8,217.33
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,234.75)
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 (2,234.75)
Cash and cash equivalents cash flow statement at beginning of period 5,358.52
Cash and cash equivalents cash flow statement at end of period 3,123.77